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All Journal Jurnal Pendidikan Karakter Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Penelitian dan Pengembangan Pendidikan Jurnal Inovasi Pendidikan Pendidikan Tata Niaga Jurnal Pendidikan Ekonomi (JUPE) Journal of Education and Learning (EduLearn) MIIPS Akmenika : Jurnal Akuntansi dan Manajemen Gadjah Mada International Journal of Business AGRIVITA, Journal of Agricultural Science JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Psikohumaniora: Jurnal Penelitian Psikologi Jurnal Terapan Abdimas Proceeding of International Conference on Teacher Training and Education Journal of Management and Business Review JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Kinerja: Jurnal Ekonomi dan Manajemen EKONOMIS : Journal of Economics and Business JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Pendidikan Ekonomi (JURKAMI) Journal of Economic, Management, Accounting and Technology (JEMATech) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity International Journal of Active Learning JAE (Jurnal Akuntansi dan Ekonomi) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Mudir : Jurnal Manajemen Pendidikan FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Balance Vocation Accounting Journal JURNAL EKOBIS DEWANTARA Economic Education and Entrepreneurship Journal PREPOTIF : Jurnal Kesehatan Masyarakat International Journal of Economics Development Research (IJEDR) Asatiza: Jurnal Pendidikan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL JEKPEND Jurnal Ekonomi dan Pendidikan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Media Gizi Kesmas IJPD (International Journal Of Public Devotion) Eksos Jurnal Disrupsi Bisnis Jurnal Elastisitas : Kajian Pendidikan Ekonomi, Ilmu Ekonomi, dan Kewirausahaan Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Simki Economic Munaddhomah: Jurnal Manajemen Pendidikan Islam INVOICE : JURNAL ILMU AKUNTANSI J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Indonesian Journal of Innovation Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Formosa Journal of Multidisciplinary Research (FJMR) Journal of Educational Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Informatika Ekonomi Bisnis Media Akuntansi Perpajakan Karimah Tauhid Relasi : Jurnal Ekonomi IIJSE Conference Proceedings International Conference on Education Innovation and Social Science Proceeding of International Conference on Humanity Education and Society Equity As-Syirkah: Islamic Economic & Financial Journal
Dewi Kusuma Wardani
Universitas Sarjanawiyata Tamansiswa, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

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The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable Wardani, Dewi Kusuma; Abinowo, Agaphe Christian; Cholifiana, Fina
Journal of Management and Business Review Vol 22, No 2 (2025)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v22i2.772

Abstract

This study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies. Purposive sampling yielded 23 companies, or 100 observations, based on the approach. The moderated regression analysis method was applied to analyze the data. This study indicates that tax aggressiveness increases firm value and that the relationship between tax aggressiveness and company value is positively correlated with green accounting. It can be concluded that tax aggressiveness has a positive effect on company value, and green accounting strengthens the relationship between tax aggressiveness and company value. The implication is that tax aggressiveness can reduce a company's reputation and impact its company value. Research is limited to tax aggressiveness, company value, and green accounting as moderating variables. Future researchers are advised to conduct further research using a large sample of companies, adding research periods, and using the most recent period.
Cultural and Religious Values in Shaping Future Taxpayer Compliance: Nilai Budaya dan Religiusitas dalam Membentuk Kepatuhan Calon Wajib Pajak Wardani, Dewi Kusuma; Azizah, Mega
Indonesian Journal of Innovation Studies Vol. 26 No. 4 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i4.1584

Abstract

General background: Tax compliance plays a critical role in sustaining national development, yet individual compliance remains relatively low in Indonesia. Specific background: Previous studies largely emphasize technical or regulatory factors, while limited attention is given to cultural and spiritual values. Knowledge gap: Few studies explore the integration of Ki Hadjar Dewantara’s Tri N teachings with religiosity in explaining prospective taxpayers’ compliance. Aims: This study investigates how understanding the Tri N values (niteni, niroake, nambahi) and religiosity contribute to compliance intentions among accounting students. Results: Using a quantitative approach with 100 respondents and multiple regression analysis, findings show both Tri N understanding and religiosity significantly predict compliance, with religiosity showing a stronger coefficient. Novelty: This study offers a unique cultural-spiritual integration within behavioral taxation, highlighting that Tri N values support moral and character development while religiosity provides stronger internalized motivation for compliance. Implications: The findings suggest that tax education programs should incorporate local cultural wisdom and religious values to foster voluntary compliance among young taxpayers, strengthening fiscal trust and long-term sustainability. Highlight Tri N values and religiosity significantly predict taxpayer compliance Religiusitas exerts stronger influence than cultural values Education programs should integrate local wisdom with fiscal policy Keywords Tri N Values, Religiosity, Tax Compliance, Cultural Wisdom, Behavioral Taxation
PENGARUH PENDIDIKAN KEUANGAN DI KELUARGA DAN LOCUS OF CONTROL INTERNAL TERHADAP LITERASI KEUANGAN DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA SISWA KELAS XII IIS SMA NEGERI 8 SURAKARTA Nurdiani, Rakhma Tri; Wardani, Dewi Kusuma
J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Vol 6, No 3 (2025): OKTOBER
Publisher : Faculty of Teacher Training and Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/j-kip.v6i3.18381

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pendidikan keuangan di keluarga dan locus of control internal terhadap literasi keuangan dengan gender sebagai variabel moderasi. Jenis penelitian ini merupakan deskriptif kuantitatif. Sampel yang digunakan sebanyak 118 siswa kelas XII IIS SMA Negeri 8 Surakarta. Teknik pengambilan sampel menggunakan probability sampling dengan jenis proportional random sampling. Teknik pengumpulan data menggunakan tes dan kuesioner dan melibatkan uji validitas serta reliabilitas. Teknik analisis data pada penelitian ini menggunakan analisis statistik deskriptif, uji prasyarat analisis, uji hipotesis dengan Moderated Regression Analysis (MRA) menggunakan bantuan software IBM SPPSS 27. Hasil penelitian ini menunjukkan bahwa pendidikan keuangan di keluarga memiliki pengaruh positif dan signifikan terhadap literasi keuangan, locus of control internal memiliki pengaruh positif dan siginifikan terhadap literasi keuanga, gender tidak memoderasi pengaruh pendidikan keuangan di keluarga terhadap literasi keuangan, dan gender memoderasi pengaruh locus of control internal terhadap literasi keuangan pada siswa kelas XII IIS SMA Negeri 8 Surakarta
PENGARUH PENDAPATAN, PERSPEKTIF WAKTU MASA DEPAN, DAN LITERASI KEUANGAN TERHADAP PERENCANAAN PENSIUN GURU SMK SWASTA DI SURAKARTA Farah, Shifna Aini; Wardani, Dewi Kusuma; Sabandi, Muhammad
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 11 No. 2 (2023)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v11n2.p169-190

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh (1) pendapatan terhadap perencanaan pensiun, (2) perspektif waktu masa depan terhadap perencanaan pensiun, (3) literasi keuangan terhadap perencanaan pensiun. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan metode survei. Penggunaan metode survei ini berupa pengisian angket atau kuesioner oleh responden secara langsung. Populasi dalam penelitian ini adalah guru SMK swasta di Surakarta sejumlah 912 guru dan sampel penelitian yang ditetapkan sebanyak 278 guru. Teknik pengampilan sampel yang diguakan ialah proportioner random sampling. Teknik analisis data yang digunakan adalah analisis regresi hirarki. Hasil penelitian ini menunjukkan bahwa; 1) terdapat pengaruh positif dan signifikan pendapatan terhadap perencanaan pensiun, 2) terdapat pengaruh positif dan signifikan perspektif waktu masa depan terhadap perencanaan pensiun, 3) terdapat pengaruh positif dan signifikan literasi keuangan terhadap perencanaan pensiun guru SMK swasta di Surakarta.
Academic Procrastination in Higher Education: A Meta-Analysis Rahmawati, Diya Rofika; Wardani, Dewi Kusuma; Noviani, Leny
Economic Education and Entrepreneurship Journal Vol 7, No 2 (2024): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Procrastination in academia is a problem. Students are one of the academic actors who are expected to meet the needs of the global community through the skills gained from higher education institutions, to change a country's achievement of the Human Development Index (HDI). This study aims to determine academic procrastination in higher education using the meta-analysis method. The search was conducted in the Scopus database published since 1989. A total of 73 articles with a sample of 30,070 students spread across universities in 10 countries with ownership of the main HDI achievements in the world. The results of the research on academic procrastination in universities showed up to 34 low-category articles, 28 medium-category articles, 8 high-ranking articles, and 3 very high-category articles. This inconsistent condition is caused by differences in regional, geographical, environmental, and cultural conditions formed in the society of each country in the sample. The article found no publication bias, while limitations and recommendations for further research were presented. Recommendations for future research examine more deeply the factors influencing the formation of different categorizations of academic procrastination at the levels of formal, non-formal, and informal education in general, as well as certain criteria.DOI: http://dx.doi.org/10.23960/E3J/v7i2.109-122
The Influence of Price, Promotion, and Service Quality on Interest in Private Tutoring Suryatnu, Alfandi Ovi Adam; Wardani, Dewi Kusuma; Octoria, Dini
Economic Education and Entrepreneurship Journal Vol 6, No 1 (2023): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

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Abstract

Tutoring plays an important role, especially for the development of student learning because not only the knowledge obtained at school but also student learning motivation. Even though currently the National Examination is abolished, students still have learning needs both classically in class and independently through tutoring. This study aims to find out and analyze the effect of price, promotion, service quality in the interest of following private tutoring both partially and simultaneously. This research is a quantitative research method with a population of 802 students in class XI at four private high schools in Central Java, Surakarta namely Regina Pacis High School, Al Abidin Bilingual Boarding School High School, Muhammadiyah High School Kottabarat Special Program, and Al Islam 1 Surakarta High School. The sampling technique use proportionate random sampling. Collect data use questionnaires and analysis of the data use is multiple linear regression analysisKeywords: Price, Promotion, Service Quality, Interest in Private TutoringDOI: http://dx.doi.org/10.23960/E3J/v6i1.56-64
The Influence of Financial Literacy, Family Economic Education and Self Control on the Consumtif Behavior Students Sebelas Maret University Surakarta Mulyani, Windi; Indriayu, Mintasih; Wardani, Dewi Kusuma
Economic Education and Entrepreneurship Journal Vol 7, No 1 (2024): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

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Abstract

This research aims to analyze the influence of financial literacy, family economic education and self control on the consumtif behavior students Sebelas Maret University Surakarta. This research is a quantitative descriptive study with a population of 30.219 bachelor and vocation UNS students 2021/2022. The sampling technique used in this research was proportionate random sampling which resulted in a sample of 395 respondents. Data collection is carried out through questionnaires. The data analysis used is multiple linear regression analysis with SPSS 25. The results shown from this research are financial literacy has a negative & significant effect on the consumtif behavior UNS students as evidenced by the regression coefficient of -0,487, t value (12,587) > t table (1.966) and sig. (0.000) < 0.05, family economic education has a negative & significant effect on the consumtif behavior UNS students as evidenced by the regression coefficient of -0,433, t value (9,581) > t table (1.966) and sig. (0.000) < 0.05, self control has a negative & significant effect on the consumtif behavior UNS students as evidenced by the regression coefficient of -0,495, t value (6,779) > t table (1.966) and sig. (0.000) < 0.05, financial literacy, family economic education and self control simultaneously has an effect on the consumtif behavior UNS students as evidenced by the calculated F value (123,710) > F table (2.630) and the sig value. (0.000) < 0.05.Keywords: Financial Literacy, Family Economic Education, Consumtive BehaviorDOI: http://dx.doi.org/10.23960/E3J/v7i1.83-87 
PENGARUH LITERASI KEUANGAN DAN PREFERENSI RISIKO TERHADAP NIAT INVESTASI DENGAN APLIKASI INVESTASI DIGITAL: THE IMPACT OF FINANCIAL LITERACY AND RISK PREFERANCE ON INVESTMENT IN DIGITAL INVESTMENT APPLICATION Wardani, Dewi Kusuma; Wati, Gading Putri Eka
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.218-228

Abstract

Invesment can be defined as investment activity. Investment in human civilization is not new because people have been investing since ancient times. This study was conducted to identify the correlation between financial and risk preferences on student intention to invest on the digital investment application. Data in this research was obtained from 151 respondent student in Yogyakarta with quantitive description method and primary data in the forms questions. Sample in this study was obtained by using convienence sampling technique. The result of this study demonstrate that financial literacy and risk prefereance have a positive effect on investment intentions in digital investment application. For this reason bursa efek can work with universities to provide insight into the use of online stock trading
PENGARUH PERENCANAAN PAJAK TERHADAP KINERJA PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING: THE EFFECT OF TAX PLANNING ON COMPANY PERFORMANCE WITH EARNINGS MANAGEMENT AS AN INTERVENING VARIABLE Nugraheni, Titis Tatas; Wardani, Dewi Kusuma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.323-333

Abstract

This study aims to examine a conceptual framework that predicts whether tax planning affects company performance through earnings management as an Intervening variable. The sample in this study is manufacturing companies of all sectors listed on the IDX in 2014-2018. The data is analyzed using Partial Least Square (PLS) with the help of smartPLS. The results of this study show the influence of variable relationships directly that tax planning has no effect on earnings management. Earnings management has no effect on the company's performance. Tax planning has no effect on the performance of the company. This study also examine variables indirectly that show results that earnings management could not mediate the effect of tax planning on the performance of the company.
Understanding Tri Pantangan and Organizational Culture on Accounting Fraud Wardani, Dewi Kusuma; Yiping, Yiping
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8568

Abstract

Accounting fraud is a serious problem that can harm a company financially, and can even damage the reputation and credibility of an organization. In this context, understanding the tri pantangan is expected to strengthen integrity and prevent behavior that can end in accounting fraud. In addition, an organizational culture that supports transparency, accountability, and good business ethics is also believed to minimize the potential for fraud. To find out how much influence knowledge of the Three Taboos and corporate culture has on accounting fraud is the main objective of this study. Using primary data collected from a survey sent using Google Forms, this study uses a quantitative approach. We received 111 responses in total. Big Data analysis using SPSS 26 was used to process the data. This study found that accounting fraud was negatively affected by an understanding of the Tri Pantangan, while accounting fraud was not affected by organizational culture.
Co-Authors -, Kardiyem Abinowo, Agaphe Christian Adila, Faizah Nurul Afdatil, Afdatil Al Karimah, Maulina Ambarwati, Harum Ambarwati, Harum Andini, Sella Putri Andriyati, Rizka Angelina, Tiara Anita Primastiwi Aprilia Kusumastuti, Aprilia Arief Hargono Astuti, Aprilia Dewi Azizah, Mega Baity, Haya Nur Choirunnisa, Eviyanti Cholifiana, Fina Damara, Adam Dewi Tinjung Sari, Dewi Tinjung Diana Lestari, Diana Dina Anggraeni, Dina Dini Octoria Dita Puspitasari Djumaati, Musyrifah Dyanti Mahrunnisya Elda, Angelina Endri Sintiana Murni Esterica Yunianti, Esterica Farah, Shifna Aini Feri Setyowibowo Fikriyyah, Azka Hanisah, Hanisah Hapsari, Agustin Dwi Hapsari, Maulani Mega Hariyani, Endang Sri Hermalia, Hermalia Indira, Fransisca Rahcmawati Indra Indra Indra Wijaya Kusuma Jati, Deviska Panggalih Jati, Meirida Kartika Jonet Ariyanto Nugroho, Jonet Ariyanto Juliani Kartika, Agnes Hardiyanti Dwi Kim, Kyung Min Kristiani . ., Kristiani . Kusumawati, Fadhilah Dian Leny Noviani Lestari, Melita Dwi Luly, Clarita Virginia Anggi Marlinawati, Marlinawati Marpaung, Srimpi Yuliani Mintasih Indriayu, Mintasih Muhammad Sabandi Mulyani, Windi Mulyanto Mulyanto Murni, Vinsensiana Desinoel Nabilah, Nida Nur Negari, Pawestri Pandu Nistiana, Luthfia Dita Nugraheni, Titis Tatas Nur Anita Chandra Putry, Nur Anita Chandra Nuraini Nuraini Nuraini, Feny Nurainun’nisa, Nurainun’nisa Nurdiani, Rakhma Tri Nurfadilla, Yunika Pesirahu, Erika Violenta Pratiwi, Anggil Prihatiningrum, Zara Tri Puji Rahayu Puspitasari, Dwi Mega Puspito, Agung Nugroho Putri, Fuadhillah Kirana Radu, Maria Yunita Hendriyani Rafaizan, Rafa Izan Rahmawati, Diya Rofika Ramadhan, Sahrul Ranu, Arif Rohmayanti, Tri Rusi Rusmiati Aliyyah Salshabella, Dhea Clara Santi Nurhayati, Santi Santoso, Galih Rohmad Sari, Anggi Nofita Sarini, Nyoman Setianingrum, Fransiska Agnes Setiya Putri, Hany Nur Sholeh Avivi Simbolon, Rica Hanaria Siswanto, Romi Soetarno Joyoatmojo, Soetarno Sri Hartatik Subekti, Merlin Sudarno Sudarno Sugiono Sugiono Sukarte, Ketut Sulaeman, Icha Suryatnu, Alfandi Ovi Adam Sutria, Iyan Taufan Adi Kurniawan, Taufan Adi Teguh Erawati, Teguh Tri Murwaningsih, Tri Trisno Martono Ubaidillah, Mohammad Usun, Febby Gloria uum helmina chaerunisak, uum helmina Veradika, Heni Wahyuningsih, Rintatik Wangi, Maria Hermina Vivin Waridin Waridin Wati, Erma Wati, Gading Putri Eka Widhayati, Lucianna Wulandari, Eka Feby Yiping, Yiping Yuli Hidayati Yuliyanto, Riyan