Articles
<![CDATA[Effect of Managerial Ownership Of Companies Intellectual Capital Value as an intervening variable ]]>
<![CDATA[Rafaizan, Rafa Izan]]>;
<![CDATA[Wardani, Dewi Kusuma]]>;
<![CDATA[Primastiwi, Anita]]>
<![CDATA[ ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 1 (2020): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.33096/atestasi.v3i1.388
<![CDATA[The purpose of this study is to analyze the effect of corporate governance mechanisms on firm value with intellectual capital as an intervening variable. The object of research uses 32 banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2017, but based on the criteria and completeness of the data, the sample in this study only uses 24 banking companies. The sampling technique uses purposive sampling method. Data collection uses the financial statements of banking companies listed on the Indonesia Stock Exchange for the 2015-2017 period downloaded through the IDX website www.idx.id. Data were analyzed using Partial Least Square (PLS) available in the SmartPLS 3.1 software application.The results of this study indicate that managerial ownership has a direct and indirect negative effect on firm value through intellectual capital as an intervening variable and intellectual capital has a negative effect on firm value.]]>
<![CDATA[Pengaruh Penerapan E-Procurement dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa Di Sektor Publik ]]>
<![CDATA[Primastiwi, Anita]]>;
<![CDATA[Wardani, Dewi Kusuma]]>;
<![CDATA[Hanisah, Hanisah]]>
<![CDATA[ JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 6, No 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Mataram ]]>
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DOI: 10.29303/jseh.v6i1.76
<![CDATA[This study aims to examine whether e-procurement, Whistleblowing System and internal control systems influence the prevention of fraudulent procurement of goods and services. This research method uses quantitative methods and primary data. The sample used in this study amounted to 63 respondents, namely employees of procurement of goods and services who have served at least 1 year in the environment of Yogyakarta City regional government agencies, the Procurement Services Unit and the Yogyakarta City Regional Work Unit. The sample method used was purposive sampling, while the data analysis technique used partial test. The results of research conducted indicate that the existence of e-procurement and internal control systems has a significant positive effect on fraud prevention of goods and services procurement]]>
<![CDATA[NIAT SISWA TINGKAT SMA/SMK SEDERAJAT SEBAGAI CALON WAJIB PAJAK UNTUK MEMATUHI KEWAJIBAN PERPAJAKAN ]]>
<![CDATA[Wardani, Dewi Kusuma]]>;
<![CDATA[Primastiwi, Anita]]>;
<![CDATA[Ramadhan, Sahrul]]>
<![CDATA[ Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 1 (2021) ]]>
Publisher : <![CDATA[Prodi Akuntansi FEB UNITOMO ]]>
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DOI: 10.25139/jaap.v5i1.3284
<![CDATA[Penelitian ini ditujukan untuk mengungkap apakah sosialisasi perpajakan kepada calon wajib pajak berpengaruh terhadap niat mereka untuk patuh pajak melalui pemahaman pajak. Data penelitian memakai data langsung/primer. Metode pengambilan sampelnya yakni convenience sampling. Tehnik analisis datanya adalah path analysis dengan sosialisasi perpajakan menjadi variabel bebas, niat patuh pajak menjadi variabel terikat, dan pemahaman pajak menjadi variabel intervening. Hasil analisis menyimpulkan kalau sosialisasi perpajakan memiliki pengaruh yang positif pada pemahaman pajak dan niat patuh pajak, pemahaman pajak juga mempunyai pengaruh yang positif pada niat patuh pajak, serta sosialisasi perpajakan juga memiliki pengaruh yang positif pada niat patuh pajak lewat pemahaman pajak.Kata Kunci : Sosialisasi Perpajakan; Pemahaman Pajak; Niat Patuh Pajak; Calon Wajib Pajak]]>
<![CDATA[Fraud Prevention of Government Procurement of Goods and Services in Local Government ]]>
<![CDATA[Hanisah, Anita Primastiwi, Dewi K. Wardani]]>
<![CDATA[ Jurnal Akuntansi Vol 25, No 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v25i2.809
<![CDATA[Referring to the government's efforts to prevent fraud, this study aims to provide empirical evidence regarding the effect of the implementation of e-procurement, whistleblowing system, and the Government Internal Control System (SPIP) on the prevention of fraud in the procurement of goods and services. Sampling used purposive sampling technique, and hypothesis testing using the PLS method using the SmartPLS 3 program. Data collection was carried out in May 2019. The research sample was 68 procurement actors who had served at least 1 year in the Procurement Service Unit (ULP), Inspectorate, and Health Office in Yogyakarta City. The results of this study indicate that the application of e-procurement, whistleblowing system, and SPIP has a positive effect on fraud prevention in the process of procuring goods and services in Yogyakarta City.]]>
<![CDATA[NIAT SISWA TINGKAT SMA/SMK SEDERAJAT SEBAGAI CALON WAJIB PAJAK UNTUK MEMATUHI KEWAJIBAN PERPAJAKAN ]]>
<![CDATA[Wardani, Dewi Kusuma]]>;
<![CDATA[Primastiwi, Anita]]>;
<![CDATA[Ramadhan, Sahrul]]>
<![CDATA[ Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 1 (2021) ]]>
Publisher : <![CDATA[Prodi Akuntansi FEB UNITOMO ]]>
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DOI: 10.25139/jaap.v5i1.3284
<![CDATA[Penelitian ini ditujukan untuk mengungkap apakah sosialisasi perpajakan kepada calon wajib pajak berpengaruh terhadap niat mereka untuk patuh pajak melalui pemahaman pajak. Data penelitian memakai data langsung/primer. Metode pengambilan sampelnya yakni convenience sampling. Tehnik analisis datanya adalah path analysis dengan sosialisasi perpajakan menjadi variabel bebas, niat patuh pajak menjadi variabel terikat, dan pemahaman pajak menjadi variabel intervening. Hasil analisis menyimpulkan kalau sosialisasi perpajakan memiliki pengaruh yang positif pada pemahaman pajak dan niat patuh pajak, pemahaman pajak juga mempunyai pengaruh yang positif pada niat patuh pajak, serta sosialisasi perpajakan juga memiliki pengaruh yang positif pada niat patuh pajak lewat pemahaman pajak.Kata Kunci : Sosialisasi Perpajakan; Pemahaman Pajak; Niat Patuh Pajak; Calon Wajib Pajak]]>
<![CDATA[PENGARUH PENEGAKAN PERATURAN, BUDAYA ETIS ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN ]]>
<![CDATA[Anita Primastiwi]]>;
<![CDATA[Dewi Kusuma Wardhani]]>;
<![CDATA[Dita Iswahyuni]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v28i2.209
<![CDATA[This study aims to examine the effect of enforcement regulations, organizationalethical culture, organizatioal commitment to the tendency of fraud based on fraudtriangle theory in Yogyakarta City Goverment . The data used is primary. Multipleregression analysis is the analytical method used. The sampling technique usedin this study was the purpose sampling method and obtained 83 data samples.The regression test results show that organizational commitment negatively affectthe tendency of fraud in the public sector. Whereas enforcement regulations,organizational ethical culture have on effect the tendency of fraud.]]>
<![CDATA[Pengaruh Tekanan Eksternal Terhadap Penggunaan Sistem Pengukuran Kinerja Untuk Tujuan Opersional Dan Dampaknya Terhadap Kinerja ]]>
<![CDATA[Anita Primastiwi]]>
<![CDATA[ Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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<![CDATA[The aim of this study is to give empirical evidence about the influence of external pressure on the using of performance measurement system for operational purposes and the impact on the performance of public sector organizations. The samples were the SKPD’s and BUMD’s chairmen or chairwomen who lead the governmental services in Klaten Regency, and they must be in their term of office for at least one year. This study analyzed their perceptions about the statements in the questionaire. The data was analized by partial least square (PLS) with Smart PLS Version 3.0. The findings showed an empirical evidence that accountability demands from supervisors and specific (external) stakeholder groups do have positive and significant effect on the using of performance measurement system for operational purposes, but that general public or political attention does not affect to the using of performance measurement system for operational purposes. The finding also showed that using the system for operational purposes has no impact on performance.]]>
<![CDATA[PENGARUH PENGETAHUAN ETIKA & RELIGIUSITAS ISLAM TERHADAP PENGGUNAAN PEER TO PEER LENDING BERBASIS SYARIAH ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Anita Primastiwi]]>;
<![CDATA[Agung Sulistio]]>
<![CDATA[ FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 3, No 2 (2020): NOVEMBER ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH METRO ]]>
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DOI: 10.24127/jf.v3i2.529
<![CDATA[Saat ini, era industri 4.0 banyak para pengusaha yang mengembangkan usahanya dalam bentuk inovasi ke teknologi, tak terkecuali dalam bidang bisnis keuangan, baik kuangan konvensional maupun keuangan syariah. Terdapat dua faktor yang dapat mempengaruhi keputusan dalam pemilihan layanan keuangan syariah, diantaranya pengetahuan etika dan religiusitas Islam. Penelitain ini bertujuan untuk mengetahui apakah terdapat pengaruh yang signifikan antara pengetahuan etika dan religiusitas Islam terhadap penggunaan peer to peer lending berbasis syariah pada mahsasiswa yang berstudi di Yogyakarta. Penelitian ini merupakan penelitian kuantitatif yaitu prosedur penelitian yang menghasilkan data deskriptif berdasarkan hasil analisis kuantitatif terhadap variabel penelitian yaitu pengetahuan etika dan religiusitas Islam terhadap penggunaan peer to peer lending berbasis syariah. sampel dalam penelitian ini adalah mahasiswa yang sedang menempuh studi di Yogyakarta dengan jumlah sampel yang digunakan sebanyak 131 responden yang didapatkan melalui google form dan diolah menggunakan alat bantu IBM SPSS versi 20. Hasil penelitian ini menunjukkan 1) pengetahuan etika berpengaruh secara signifikan terhadap pengunaan peer to peer lendning berbasis syariah, 2) religiusitas Islam berpengaruh secara signifikan terhadap pengunaan peer to peer lendning berbasis syariah.]]>
<![CDATA[THE EFFECT OF SOCIAL MEDIA USE ON STUDENTS FINANCIAL MANAGEMENT BEHAVIOR WITH SELF CONTROL AS A MODERATING VARIABLE ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Anita Primastiwi]]>;
<![CDATA[Rosina Helisastri]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 6, No 1 (2022): FEBRUARI 2022 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v6i1.6963
<![CDATA[This study aims to examine the effect of using social media on financial management behaviour with self-control as a moderating variable. This type of research is a quantitative research. Data collection in this study used primary data by distributing questionnaires to student of the ecocomics faculty of the University of Sarjanawiyata Tamansiswa Yogyakarta. The technique used in sampling is convenience sampling. Data collection is done by spreading the google form link through the whatsapp application to student. The number of questionnaires that were processed were 100 questionnaires. Data were analyzed using path analysis. The result showed that the use of social media had no effect on student financial management behaviour. Self control cannot strengthen the positive effect of using social media on student financial management behaviour]]>
<![CDATA[Pengaruh Akuntabilitas Pengurus Organisasi Dalam Pengelilaan Keuangan Terhadap Kualitas Laporan Pertanggungjawaban (LPJ) Program Kerja ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Anita Primastiwi]]>;
<![CDATA[Febby Gloria Usun]]>
<![CDATA[ Jurnal Disrupsi Bisnis Vol 4, No 6 (2021): Jurnal Disrupsi Bisnis ]]>
Publisher : <![CDATA[Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang ]]>
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DOI: 10.32493/drb.v4i6.13130
<![CDATA[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]]>
