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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 Pendidikan Ekonomi (JUPE) Journal of Education and Learning (EduLearn) 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 Journal of Management and Business Review JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal Maneksi (Management Ekonomi Dan Akuntansi) BISE: Jurnal Pendidikan Bisnis dan Ekonomi 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) Jurnal Ilmiah Religiosity Entity Humanity (JIREH) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Social, Humanities, and Educational Studies (SHEs): Conference Series 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 JEKPEND Jurnal Ekonomi dan Pendidikan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA 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 Munaddhomah: Jurnal Manajemen Pendidikan Islam RATIO: Reviu Akuntansi Kontemporer Indonesia 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) MIMBAR INTEGRITAS Innovative: Journal Of Social Science Research Jurnal Informatika Ekonomi Bisnis Media Akuntansi Perpajakan JAT (Journal of Accounting and Tax) Karimah Tauhid Relasi : Jurnal Ekonomi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Pengaruh Tax Planning Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi Wardani, Dewi Kusuma; Primastiwi, Anita; Marpaung, Srimpi Yuliani
Media Akuntansi Perpajakan Vol 5, No 2 (2020): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v5i2.4362

Abstract

ABSTRAKPenelitian ini bertujuan untuk membuktikan pengaruh tax planning terhadap nilai perusahaan dengan corporate governance sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Data penelitian bersifat kuantitatif. Pengambilan sampel dengan metode purvose sampling dengan jumlah sampel sebanyak 48 perusahaan. Teknik penelitian menggunakan analisis regresi linier sederhana dan juga MRA. Hasil regresi penelitian membuktikan bahwa tax planning tidak berpengaruh terhadap nilai perusahaan dengan nilai signifikan sebesar 0,778 dan t -0,828 dan corporate governance yang menggunakan proksi kualitas audit tidak dapat memperkuat pengaruh tax planning terhadap nilai perusahaan dengan nilai signifikan 0,241 dan t sebesar -1,176.Kata Kunci: Tax Planning, Nilia Perusahaan, Corporate Governance
PENGARUH PERSEPSI PENGHARGAAN FINANSIAL, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PENGETAHUAN AKUNTANSI TERHADAP PEMILIHAN PROFESI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA Afdatil, Afdatil; Erawati, Teguh; Wardani, Dewi Kusuma
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.6027

Abstract

This study aims to examine whether perceptions of financial rewards, social values, labor market considerations, and accounting knowledge on the choice of public accountants for accounting students at the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. This research method uses quantitative and primary descriptive methods by using a questionnaire. The study took a sample of 80 accounting students of the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used snowball sampling. Data collection was carried out using a questionnaire in the form of a google form questionnaire to be distributed to other respondents with the aim of obtaining data from respondents. The number of questionnaires processed was 80 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that financial rewards have a ngative effect on the choice of the public accounting profession. Social values, do not affect the choice of the public accounting profession. Meanwhile, labor market considerations affect the choice of the public accounting profession and accounting knowledge does not affect the choice of the public accounting profession.Keywords: Perceptions of Financial Rewards, Social Values, Labor Market Considerations, Knowledge of Accounting, and Selection of the Professional Public Accountant
The Effect of Money Ethic on Tax Evasion with Religiosity, Materialism, and Gender as Moderating Variables Wardani, Dewi Kusuma; Subekti, Merlin
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10138

Abstract

This study aims to examine the effect of money ethics on tax evasion whit religiosity, materialism, and gender as moderating variabels. This research  method  uses  quantitative descriptive methods and primary data using a questionnaire. The study took a samples of individual taxpayers (WPOP). The sampling technique uses incidental sampling. Data collection was carried out by leaving questionnaires in the form of google forms and questionnaires. The number of questionnaires that were processed was 120 questionnaires. Data analysis used in this study is a moderated regresion analysis whit an absolute difference test. The results showed that money ethics has a possitive effect on tax evasion. Intrinsic religiosity weakend the positive relationship between money ethics and tax evasion. Extrinsic religiosity, materialism aand gender strengthen the positive relationship between money ethics and tax evasion.
Global Trends on Electronic Learning and Entrepreneurship: Bibliometric Analysis (2001 – 2022) Indira, Fransisca Rahcmawati; Wardani, Dewi Kusuma; Murwaningsih, Tri
Journal of Educational Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jeda.v3i1.8078

Abstract

The use of electronic learning in entrepreneurship education will increase entrepreneurial intentions and behaviors in university students. The purpose of this study is to comprehensively analyze electronic learning in entrepreneurship globally. The research method used is VOSviewer-assisted bibliometric analysis. The review showed that there were 398 academic documents published in the Scopus database between 2001 and 2022. The results showed that the most publications occurred in 2021, and keyword identification formed 7 clusters that grouped research themes in recent years. Based on the studies conducted, this study presents a roadmap for prospective researchers as well as critical themes that are very likely for future research success.
PEMAHAMAN AJARAN LAWAN SASTRA NGESTI MULYA DAN HEDONIC MOTIVATION TERHADAP PENGGUNAAN SHOPEE PAYLATER “BELI SEKARANG BAYAR NANTI” Wardani, Dewi Kusuma; Indra, Indra
JURNAL EKOBIS DEWANTARA Vol 7 No 2 (2024): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ed_en.v7i2.4192

Abstract

This study aims to determine the influence of understanding the teaching of lawan sastra ngesti mulya and hedonic motivation on the use of shopee paylater “buy now pay later”. The population of this study consisted of students studying in the Special Region Of Yogyakarta. A total of 104 respondents were given questionnaires as part of the quantitative method of this study, which also used snowball sampling techniques to obtain data. According to the research findings, the hedonic motivation variable has a positive effect on the use of shopee paylater, although understanding the teachings of lawan sastra ngesti mulya has no effect on the use of shopee paylater “buy now pay later”.
Pengaruh Ajaran Neng-Ning-Nung-Nang dan Religiusitas terhadap Niat Mahasiswa Melakukan Pinjaman Online Wardani, Dewi Kusuma; Djumaati, Musyrifah
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1565

Abstract

The purpose of this research is to determine the influence of neng-ning-nung-nang teachings and religiosity on students' intentions to take online loans. This research is quantitative by utilizing primary data. A total of 110 respondents were selected in this study using snowball sampling techniques, where questionnaires were sent using Google Form. This research data was processed using SPSS. The results of this study found that neng-ning-nung-nang teachings and religiosity had a negative effect on students' intentions to take online loans
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Wardani, Dewi Kusuma; Juliani, Juliani
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 7 No. 2 (2018): Nominal September 2018
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.655 KB) | DOI: 10.21831/nominal.v7i2.21349

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak terhadap nilai perusahaan dengan tata kelola perusahaan yang diproksikan dengan kualitas audit sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan manufaktur di sub sektor rokok dan sub sektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2012-2016. Populasi dalam penelitian ini berjumlah 20 perusahaan. Sampel dipilih dengan teknik purposive sampling, sehingga total sampel adalah 11 perusahaan. Metode pengujian data yang digunakan adalah analisis regresi linier dan analisis regresi moderat (MRA). Hasil penelitian ini menunjukkan bahwa penghindaran pajak tidak berpengaruh signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,060. Tata kelola perusahaan diproksikan oleh kualitas audit mampu melemahkan hubungan antara penghindaran pajak terhadap nilai perusahaan dengan tingkat signifikansi 0,026. Kata kunci: Kualitas audit, nilai perusahaan, penghindaran pajak, tata kelola perusahaan.
Pengaruh Akuntabilitas Pengurus Organisasi Dalam Pengelilaan Keuangan Terhadap Kualitas Laporan Pertanggungjawaban (LPJ) Program Kerja Wardani, Dewi Kusuma; Primastiwi, Anita; Usun, Febby Gloria
Jurnal Disrupsi Bisnis Vol. 4 No. 6 (2021): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v4i6.13130

Abstract

AbstrakTujuan dari penelitian ini adalah untuk mengetahui pengaruh akuntabilitas pengurus organisasi dalam pengelolaan keuangan terhadap kualitas laporan pertanggungjawaban program kerja (LPJ). Penelitian ini menggunakan jenis penelitian kuantitatif. Pengumpulan data menggunakan data primer dengan membagikan kuesioner kepada mahasiswa yang mengikuti kepengurusan organisasi kelembagaan dan UKM di Universitas Sarjanawiyata Tamansiswa Yogyakarta. Pengambilan sampel dilakukan dengan menggunakan teknik convenience sampling. Data penelitian dikumpulkan melalui menggunakan kuesioner melalui link google form dan dikirimkan via whatsapp kepada mahasiswa. Jumlah kuesioner yang diolah ialah sebanyak 100 kuesioner. Data penelitian dianalisis dengan menggunakan path analysis. Penelitian ini menyatakan bahwa akuntabilitas dalam pengelolaan keuangan organisasi di Universitas Sarjanawiyata Tamansiswa berpengaruh positif terhadap kualitas laporan pertanggungjawaban program kerja.Kata Kunci: Akuntabilitas, Kualitas Laporan Pertanggungjawaban (LPJ) AbstractThe purpose of this study was to determine the effect of organizational management accountability in financial management on the quality of the work program accountability report (LPJ). This research uses quantitative research. Collecting data using primary data by distributing questionnaires to students who take part in the management of institutional and SME organizations at the Bachelorwiyata University Tamansiswa Yogyakarta. Sampling was done using convenience sampling technique. Research data was collected using a questionnaire via a google form link and sent via whatsapp to students. The number of questionnaires that were processed were 100 questionnaires. The research data were analyzed using path analysis. This study states that accountability in organizational financial management at the University of Sarjanawiyata Tamansiswa has a positive effect on the quality of work program accountability reports.Keywords: Accountability, Quality of Accountability Report
Work-Integrated Learning to Improve Work Readiness of Vocational Education in School and Madrasah Wahyuningsih, Rintatik; Joyoatmojo, Soetarno; Wardani, Dewi Kusuma; Noviani, Leny
Munaddhomah: Jurnal Manajemen Pendidikan Islam Vol. 6 No. 4 (2025): Progressive Management of Islamic Education
Publisher : Prodi Manajemen Pendidikan Islam Pascasarjana Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/munaddhomah.v6i4.1928

Abstract

Work readiness is a crucial competency for Vocational Education (VE) students in both schools and madrasahs to be competitive in the job market. Although VE institutions are expected to provide a balanced mix of theoretical and practical training, many graduates still fall short of industry expectations, both during internships and after graduation. A lack of curriculum alignment with industry needs and the suboptimal use of production units as practical learning media causes this gap. This study examines teachers' efforts to enhance students' work readiness through a Work-Integrated Learning (WIL) approach. A mixed-methods design with a sequential exploratory strategy was employed. In the quantitative phase, questionnaires were distributed to 120 respondents (students, teachers, and industry workers) to measure work readiness indicators such as technical skills, communication, work ethic, and problem-solving. The qualitative phase included classroom observations, in-depth interviews, and literature reviews to enrich the analysis. The results show that WIL significantly improves work readiness: technical skills increased by 23%, communication by 18%, and problem-solving by 15%, with statistical significance (p-value = 0.000) based on the Wilcoxon test. The consistency of these improvements across regions indicates that WIL has practical relevance and high scalability potential. The novelty of this research lies in its dual focus on vocational schools and madrasahs, which are still rarely explored in previous literature. By combining quantitative and qualitative approaches, this study confirms that WIL can be systematically integrated into the VE curriculum to enhance graduates' competitiveness in a dynamic labor market.
Unveiling the Gender Gap : Investigating the Impact of GRIT and Learning Motivation on Economic Learning Achievement Among High School Students Anggraeni, Dina; Wardani, Dewi Kusuma; Noviani, Leny
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 10 No. 1 (2024): March
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v10i1.10898

Abstract

This research aims to analyze the impact of GRIT and Motivation to learn on student achievement in economic subjects and to assess the role of gender as a moderating variable. This study used a survey method with a quantitative approach. The population in this study were grade X students in Purworejo Regency, Cluster random sampling obtained a sample of 142 students data collection techniques using questionnaires and tests. Data were analyzed using the IBM SPSS Version 25 application with hypothesis testing and the Moderated Regression Analysis (MRA) test. The results showed a significant impact of GRIT and learning motivation on learning achievement (â= 0.267, t-count = 2.864, p = 0.005), (â= 0.288, t-count = 3.092, p = 0.002). Furthermore, gender as a moderating variable can moderate and strengthen the impact of GRIT and learning motivation on learning achievement. The novelty of this study was the existence of GRIT variables tested on students (especially economics students), while other studies used Grit on employees and teachers. The results of this research could contribute to shaping the behavior of students with high strength, resilience, and motivation during economics learning to maximize the resulting learning achievement.
Co-Authors -, Kardiyem Abinowo, Agaphe Christian Adila, Faizah Nurul Afdatil, Afdatil Aini, Ainun Nur Al Karimah, Maulina Ambarwati, Harum Ambarwati, Harum Andini, Sella Putri Andriyati, Rizka Angelina, Tiara Aniek Hindrayani Anita Primastiwi Aprilia Kusumastuti, Aprilia Arief Hargono Astuti, Aprilia Dewi Azizah, Mega Baedhowi Baedhowi Baehaqi Baity, Haya Nur Budiman, Rahmadi Choirunnisa, Eviyanti Cholifiana, Fina Damara, Adam Dewi Tinjung Sari, Dewi Tinjung Dhabitah, Amelia Wanda Diana Lestari, Diana Dina Anggraeni, Dina Dini Octoria Dita Puspitasari Djumaati, Musyrifah Dwi Hendra Kusuma, Dwi Hendra Dyanti Mahrunnisya Elda, Angelina Endri Sintiana Murni Esterica Yunianti, Esterica Fandiyanto, Randika Faradila, Diah Farah, Shifna Aini Faricha, Cantika Auliatul Febrianti, Hofifah Feri Setyowibowo Fikriyyah, Azka Haidar, Syafa Hilmy Hanisah, Hanisah Hapsari, Agustin Dwi Hapsari, Maulani Mega Haris, Rofiqi Hariyani, Endang Sri Hermalia, Hermalia Ika Nurhayati Indira, Fransisca Rahcmawati Indra Indra Indra Wijaya Kusuma Isnaini, Mutmainah Jati, Deviska Panggalih Jati, Meirida Kartika Jonet Ariyanto Nugroho, Jonet Ariyanto Juliani Kim, Kyung Min Kristiani . ., Kristiani . Kristiani Kristiani Kusumaningrum, Maria Herawati Kusumawati, Fadhilah Dian Larasati, Rindang Meilina Leny Noviani Lestari, Arisya Yaya Dwi Lestari, Melita Dwi Lindari, Livia Ika Listiyani, Ima Luly, Clarita Virginia Anggi Marlinawati, Marlinawati Marpaung, Srimpi Yuliani Mintasih Indriayu, Mintasih Muhammad Sabandi Mulyani, Windi Mulyanto Mulyanto Murni, Vinsensiana Desinoel Muslimawati, Claudia 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 Prabowo, Adia Adi Pradana, Mahendra Arya Wisnu Pratiwi, Andryas Dewi Pratiwi, Anggil Pratiwi, Hulwa Anindya Prihatiningrum, Zara Tri Puji Rahayu Puspitasari, Dwi Mega Puspito, Agung Nugroho Putri, Fuadhillah Kirana Radu, Maria Yunita Hendriyani Rafaizan, Rafa Izan Rahmawati, Annisaa Rahmawati, Diya Rofika Ramadhan, Sahrul Ranu, Arif Rhamadani, Vina Syahadatina Rohmayanti, Tri Roxymawati, Aisyah Ammar Rusi Rusmiati Aliyyah Rusydi, Duta Sabiila Salman Alfarisy Totalia Santi Nurhayati, Santi Santoso, Galih Rohmad Sari, Anggi Nofita Sari, Prima Ratna 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 Sunarto Sunarto Suryaningrum, Ida Dwi Suryatnu, Alfandi Ovi Adam Sutria, Iyan Syaputra, Ilham Maulana Taufan Adi Kurniawan, Taufan Adi Teguh Erawati, Teguh Telang, Verrel Jeconiah 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 Yuniati, Carolina