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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Analisa Akuntansi dan Perpajakan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Equity JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) ATESTASI : Jurnal Ilmiah Akuntansi Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmu Manajemen Profitability Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Disrupsi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Riset Manajemen dan Bisnis Jurnal Administrasi Kantor Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Jurnal Akuntansi Manajerial (Managerial Accounting Journal) As-Syirkah: Islamic Economic & Financial Journal MES Management Journal EXERO : Journal of Research in Business and Economics Media Akuntansi Perpajakan EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)

Anita Primastiwi

Universitas Sarjanawiyata Tamansiswa

Author-ID : 3550802

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Penggunaan Media Sosial Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Dengan Kontrol Diri Sebagai Variabel Moderasi Rosina Helisastri; Dewi Kusuma Wardani; Anita Primastiwi
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 6, No 2 (2021): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media sosial terhadap perilaku pengelolaan keuangan mahasiswa dengan kontrol diri sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif. Pengumpulan data menggunakan data primer dengan menyebar kuesioner kepada mahasiswa fakultas ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Teknik yang digunakan dalam pengambilan sampel adalah convenience sampling. Pengumpulan data dilakukan dengan menyebar link google form melalui aplikasi Whatsapp kepada mahasiswa. Jumlah kuesioner yang diolah adalah sebanyak 100 kuesioner. Data dianalisis dengan menggunakan path analysis. Hasil penelitian menerangkan bahwa penggunaan media sosial tidak berpengaruh terhadap perilaku pengelolaan keuangan mahasiswa. Kontrol diri tidak dapat memperkuat pengaruh positif penggunaan media sosial terhadap perilaku pengelolaan keuangan mahasiswa.

Pengaruh Biaya Pendidikan, Motivasi Sosial, dan Motivasi terhadap Pilihan Berkarir Bidang Perpajakan Tarsisius Angkasa Antas; Dewi Kusuma Wardani; Anita Primastiwi
MES Management Journal Vol. 1 No. 1 (2022): MES Management Journal
Publisher : MES Bogor

This study aims to determine the effect of perceptions of education costs, social motivation, and career motivation on career choices in the field of taxation with interest in participating in tax brevet as an intervening variable. This research method is a survey research method. This data collection was done by distributing questionnaires using google form. This research uses data analysis method using SmartPLS software version 3.0. This research was conducted on 100 respondents, namely students of the Accounting S1 Program at several universities in the Special Region of Yogyakarta that have a tax Brevet training program. The results showed that the perception of the cost of education, social motivation, and career motivation had a positive effect on interest in following tax brevet. Perceptions of education costs and social motivation have no effect on career choices in taxation. Career motivation has a positive effect on career choices in taxation. Interest in following the tax brevet does not affect the choice of a career in taxation. Perceptions of education costs, social motivation, and career motivation have no effect on career choice in taxation through interest in following tax brevet as an intervening variable. Keywords: Perception of Educational Costs, Social Motivation, Career Motivation, Career Choices in the Field of Taxation, Interest in Following Tax Brevet

Pengaruh Literasi Perpajakan terhadap Kepatuhan Wajib Pajak: Studi Kasus Kantor Pelayanan Pajak (KPP) Pratama Bantul Luthfia Dita Nistiana; Dewi Kusuma Wardani; Anita Primastiwi
As-Syirkah: Islamic Economic & Financial Journal Vol 2 No 1 (2023): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia (IKADI)

This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The data analysis technique is path analysis/path analysis with understanding of tax regulations being the independent/independent variable and taxpayer compliance being the dependent/dependent variable, and risk preferences being the moderating variable. The results of the analysis show that taxpayer compliance is influenced by the understanding of tax regulations. In addition, risk preferences also affect the relationship between understanding of tax regulations and taxpayer compliance. The implications of this study prove that understanding tax regulations is one element that has an important role in increasing individual taxpayer compliance at the Tax Service Office (KPP) Pratama Bantul. Keywords: Understanding Taxation Regulation; Taxpayer Compliance; Risk Preferences; Tax Service Office

Pengaruh Rentabilitas dan Ukuran Perusahaan terhadap Return Saham dengan Kebijakan Dividen sebagai Variabel Moderating Teguh Erawati; Anita Primastiwi; Muhammad Hafizh Ilham
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to examine the effect of profitability and firm size on stock returns with dividend policy as a moderating variable. This study uses a sample of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. The sampling method in this study used purposive sampling. The number of samples in this study were 12 companies. Hypothesis testing in this study used multiple linear regression methods and moderated regression analysis. The results of this study indicate that profitability is proxied to ROA and firm size has no effect on stock returns. Dividend policy is not able to moderate profitability as a proxy for ROA and firm size on stock returns. The coefficient of determination (R2) is known to be 0.48 or equal to 48%. This means that the Dividend Pay Ratio moderates the effect of Return on Assets by 48% on Stock Return, while the remaining 52% is influenced by other variables outside of this study. Keywords: profitability, return on assets, size and, dividend pay ratio

UKURAN PERUSAHAAN, KINERJA KEUANGAN, KEPUTUSAN INVESTASI DAN NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia) Teguh Erawati; Anita Primastiwi; Diyah Rahayu
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 13 No. 02 (2022): AKURAT Edisi Mei-Agustus 2022 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to examine the effect of size, financial performance, and investment decisions. The sample used in the study was the property and real estate company's annual report in 2016-2019. In this sampling technique the author uses purposive sampling techniques, find 24 samples according to criteria. This study uses multiple regression analysis. The result showed that size have no effect on firm value while financial performance and investment decisions has a positive effect on firm value.

ANALISIS PERBEDAAN HARGA SAHAM SEBELUM DAN SESUDAH WABAH SARS (STUDI EMPIRIS PADA INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA) Dewi Kusuma Wardani; Anita Primastiwi; Yulianus Celni Budiarto
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 13 No. 02 (2022): AKURAT Edisi Mei-Agustus 2022 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to determine the level of stock prices contained in the Indonesian capital market or commonly called the Indonesia Stock Exchange (IDX) during the SARS outbreak period in 2003. The method used in this study is a quantitative method. The study used a sample of all companies listed and active in trading on the Indonesia Stock Exchange. sample using purposive sampling method. Sampling of data is done by downloading the daily stock price data on the official website of the Indonesia Stock Exchange (IDX). The number of samples processed was 188 samples. The research data was then processed using the Statistical Package for the Social Sciences 20 (SPSS 20) application. The results of the paired sample t-test showed a t-count value of 329 with a significance level of 0.743 or above 5% significance, it can be stated that the hypothesis that there is a difference in stock prices before and after the SARS outbreak is rejected, meaning that there is no difference in stock prices before and after the SARS outbreak.

PENGARUH RENTABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING BURSA EFEK INDONESIA (BEI) TAHUN 2017-2020 Teguh Erawati; Anita Primastiwi; Muhammad Hafizh Ilham
Jurnal Ekonomi Sakti Vol 11 No 2 (2022)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v11i2.236

Tujuan dari penelitian ini adalah untuk menguji pengaruh rentabilitas dan ukuran perusahaan terhadap return saham dengan kebijakan dividen sebagai variabel moderasi. Penelitian ini menggunakan sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Jumlah sampel pada penelitian ini adalah sebanyak 9 perusahaan dalam 4 tahun. Pengujian hipotesis dalam penelitian ini menggunakan metode regresi linear berganda dan moderated regression analysis. Hasil penelitian ini menunjukkan rentabilitas diproksikan menjadi ROA dan ukuran perusahaan berpengaruh terhadap return saham. Kebijakan dividen mampu memoderasi rentabilitas diproksikan menjadi ROA dan ukuran perusahaan terhadap return saham.

Norma Subyektif Dalam Penerimaan Aplikasi Emas Digital Dengan Menggunakan Model TAM Taufan Adi Kurniawan; Devy Putri Milanda; Anita Primastiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5771

Masyarakat Indonesia selama ini terbiasa dengan investasi berbentuk emas, alasan harga yang cenderung stabil dan risiko yang rendah menyebabkan emas lebih populer dibandingkan instrumen investasi lainnya. Dengan adanya perkembangan teknologi keuangan maka para penyedia jasa aplikasi menawarkan adanya emas digital, namun masyarakat Indonesia terbiasa dengan transaksi emas secara fisik. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi masyarakat berinvestasi dengan menggunakan aplikasi emas digital dengan menggunakan technology acceptance model (TAM) dengan variabel eksternal norma subyektif (SN). Hasil penelitian menunjukkan bahwa norma subyektif (SN) berpengaruh secara positif terhadap persepsi kebermanfaatan (PU) namun tidak berpengaruh terhadap persepsi kemudahan penggunaan (PEU), hal ini karena responden menilai kerabat dan rekan sejawat kurang informatif dalam memberikan penjelasan cara pengoperasian aplikasi.

Dampak Pandemi Covid-19 terhadap Pajak Daerah: Khoiril Soleh Nur Widiyanto3; Andri Waskita Aji; Anita Primastiwi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 4 No 4 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

This study aims to determine whether there are differences in the effectiveness of local tax realization between before the Covid-19 Pandemic and during the Covid-19 Pandemic.The population in this study is reports of local tax revenues, and the realization of existing local taxes throughout Gunungkidul Regency from March 2018 to March 2021. The determination of these variables as a sample of 36 is based on the existing population. In this study, the researcher only acted as an observer and was not directly involved in collecting the Gunungkidul Regency Regional Tax.The results of the different test using the "paired sample t" method show that the significant level of the results of hypothesis testing is 0.501. This significant value is greater than the α level to test the hypothesis of 0.05 (α = 0.05) or 0.501 > 0.05. So it can be concluded that there is no difference between the effectiveness of regional taxes before and the effectiveness of regional taxes during the Covid-19 pandemic. Because in March 2020 the PSBB had not yet begun. Keyword: Local tax, Covid-19 Pandemic

Persepsi Kemanfaatan dan Persepsi Kemudahan pada Minat Membayar PBB Menggunakan Go-Pay dengan Sikap Penggunaan sebagai Variabel Intervening Dewi Kusuma Wardani; Anita Primastiwi; Hermalia Hermalia
EXERO : Journal of Research in Business and Economics Vol 3, No 1 (2020)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

This study aims to examine whether the perceived usefulness and perceived convenience affect the interest in paying land and building tax using go-pay through the use attitude as an intervening variable. This research method uses quantitative description methods and primary data using a questionnaire. The study took a sample of 87 respondents who used go-pay and were taxpayers of land and building in Sleman Regency. The sampling technique using convenience sampling technique. Data were collected by leaving a questionnaire in the google form and questionnaire.The results of this study indicate that the perceived usefulness and perceived ease of use have a positive effect on the attitude of use. Perceptions of usefulness, perceived ease of use and attitudes of use have a positive effect on interest in paying land and building taxes using go-pay. perceived usefulness and perceived convenience have a positive effect on interest in paying land and building tax using go-pay through usage attitudes.

Co-Authors Adia Adi Prabowo Afeni Maxuel Agung Sulistio Agung Sulistio Andri Aji Andri Waskita Aji Andri Waskita Aji Ani Suryani Meganingrum Apri Ani Rahayu Aprila Firli Damayanti Desy Tri Inayah Deviena Tanira Devy Putri Milanda Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardhani Diki Sandi Andrian Dita Iswahyuni Diyah Rahayu Elsa Ayu Agustin Elva Latifah Salsabila Fajar Setiya Nuggrahini Febby Gloria Usun Hanisah Hanisah Hanisah, Hanisah Hardo Basuki Hermalia Hermalia Hermina Bafa Hesti Mei Kitna Indra Pratama Khairunnas Khairunnas Khoiril Soleh Nur Widiyanto3 Kinar Yosi Sawitri Luthfia Dita Nistiana Muhammad Hafizh Ilham Muhammad Hafizh Ilham Mukhammad Arifianto Nur Hasna Raden Dwiartono Rafaizan, Rafa Izan Ramadhan, Sahrul Rosina Helisastri Saeful Sahrul Ramadhan Siti Mahmubatun Ainiah Sri Ayem Sri Ayem Sri Indah Ergina Srimpi Yuliani Marpaung Tarsisius angkasa antas Taufan Adi Kurniawan, Taufan Adi Teguh Erawati Teguh Erawati Teguh Erawati Wisnu Zakaria Yulianus Celni Budiarto

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