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All Journal BISE: Jurnal Pendidikan Bisnis dan Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) RESLAJ: Religion Education Social Laa Roiba Journal

Dewi Kusuma Wardani, Dewi

Unknown Affiliation

Author-ID : 527527

Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Partisipasi Anggaran dan Sistem Akuntansi Keuangan Terhadap Kinerja Sektor Publik Dengan Variabel Moderasi Hesti Mei Kitna; Primastiwi, Anita; Kusuma Wardani, Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this paper is to determine the effect of budgetary participation and financial accounting systems on public sector performance with organizational culture as a moderating variable. The sample selection in this study uses a purposive sampling method. Data testing methods used are multiple regression test and absolute difference values. The result of the study indicate that budgetary participation and financial accounting systems have a significant effect on public sector performance, and organizational culture is not able to moderate the effect of budetary participation and financial accounting systems on public sector performance. Keyword: budgetary participation, financial accounting systems, public sector performance, organizational culture.

PENGARUH PERSEPSI KEMUDAHAN, FITUR LAYANAN, DAN KEAMANAN TERHADAP NIAT MENGGUNAKAN E-MONEY Prastiwi Umaningsih, Wahyu; Kusuma Wardani, Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

This study aims to examine the effect perceived of use, service features and security on intention to use e-money. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 114 data samples. Regression test results show that perceived of used and service features do not affect the intention to use e-money, while security positively affected the intention to use e-money.

PENGARUH FASILITAS KREDIT BANK TERHADAP KINERJA UMKM DENGAN STRATEGI BISNIS SEBAGAI VARIABEL INTERVENING Nakabili, Lusia Sebo; Adi Prabowo, Adia; Kusuma Wardani, Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Abstrak Penelitian ini bertujuan untuk menguji apakah fasilitas kredit bank berpengaruh terhadap kinerja UMKM dengan strategi bisnis sebagai variabel intervening. Metode penelitian ini menggunkaan metode deskriptif dan data primer dengan menggunakan kuesioner. Peneliti mengambil sampel pelaku UMKM yang ada di kota Yogyakarta yang memiliki pinjaman kredit di bank. Teknik pengambilan sampel menggunakan convinience sampling yakni pengambilan sampel dari populasi berdasarkan kriteria tertentu. Pengumpulan data dilakukan dengan cara bertemu secara langsung dengan responden dan menitipkan kuesioner kepada orang lain untuk disebarkan kembali guna mendapatkan jawaban yang banyak dari responden. Jumlah kuesioner yang diolah adalah sebanyak 102 responden. Data di analisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa fasilitas kredit bank berpengaruh negatif terhadap strategi bisnis, fasilitas kredit bank secara langsung berpengaruh negatif terhadap kinerja umkm dan secara tidak langsung berpengaruh positif terhadap kinerja UMKM. Kata Kunci: Fasilitas Kredit Bank, Strategi Bisnis, dan Kinerja UMKM.

Niat Patuh Relawan Pajak dan Memahami Ajaran Tri Nga Kusuma Wardani, Dewi; Devi Wulandari, Andini
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 2 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.278

The purpose of this study is to determine if students' intentions to comply with tax laws are influenced by their participation as tax volunteers and comprehension of nga. The descriptive, quantitative method is used in this study. Google Form-linked questionnaires were distributed for data collection. Students in Yogyakarta who had participated in the tax volunteer program and those who had not participated in the program were the samples used in this study. There were 111 respondents in total. In this study, convenience sampling, a non-probable sampling method, was used for sampling. A multiple linear regression model was used for the data analysis. The findings demonstrated that tri-nga comprehension influenced tax compliance intentions and student participation as tax volunteers had a positive effect on tax compliance intentions. Then, at that point, according to the consequences of the coefficient of assurance (R2) of 0.713 or 71.3% it tends to be reasoned that understudy supports in becoming assessment volunteers and comprehension of tri nga influences charge consistency aims by 71.3% while the excess 28.7% is affected or made sense of by different variables not involved with this model.

Pengaruh Lingkungan Keluarga Terhadap Intensi Berwirausaha Mahasiswa Fkip Uns Galuh Puri, Dewanti; Kusuma Wardani, Dewi; Bayu Sangka, Khresna
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 7, No 1 (2021): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v7i1.72896

Pengaruh Pendidikan Ekonomi Dalam Keluarga, Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa Universitas Sebelas Maret Surakarta Wulandari, Fitri; Kusuma Wardani, Dewi; Setyowibowo, Feri
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 7, No 2 (2021): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v7i2.72999

The aims of this study is to determine the effect of economic education in the family, financial literacy and lifestyle on the consumptive behavior of students at Sebelas Maret University Surakarta. The determination of research method is descriptive quantitative with research subjects totaling 395 respondents. The sampling technique is done by probability sampling. Data was collected by means of a questionnaire. The results show that; (1) economic education in the family, financial literacy and lifestyle have a significant effect on the consumptive behavior of students at Sebelas Maret University Surakarta as evidenced by the results of the f test is 49,068 > 2.63. (2) economic education in the family has a negative and significant effect on the consumptive behavior of students at Sebelas Maret University, Surakarta, as evidenced by the results of the t test is -3.144 > 1.966. (3) financial literacy has a negative and significant effect on the consumptive behavior of students at Sebelas Maret University Surakarta, as evidenced by the results of the t test is -2.202 > 1.966. (4) lifestyle has a positive and significant effect on the consumptive behavior of students at Sebelas Maret University Surakarta, as evidenced by the results of the t test is 11.224 > 1.966.

Co-Authors Adi Prabowo, Adia Anita Primastiwi Bayu Sangka, Khresna Devi Wulandari, Andini Duta Sabiila Rusti, Duta Feri Setyowibowo Fitri Wulandari Galuh Puri, Dewanti Hesti Mei Kitna Ika Nurhayati Nakabili, Lusia Sebo Prastiwi Umaningsih, Wahyu Salman Alfarisy Totalia, Salman

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