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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Inovasi Pendidikan Pendidikan Tata Niaga MIIPS Akmenika : Jurnal Akuntansi dan Manajemen Gadjah Mada International Journal of Business JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Proceeding of International Conference on Teacher Training and Education Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Analisa Akuntansi dan Perpajakan Jurnal Keuangan dan Bisnis International Journal of Active Learning ATESTASI : Jurnal Ilmiah Akuntansi AKMENIKA Jurnal Elastisitas : Kajian Pendidikan Ekonomi, Ilmu Ekonomi, dan Kewirausahaan
Dewi Kusuma Wardani
Universitas Sarjanawiyata Tamansiswa, Indonesia
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries Wardani, Dewi Kusuma; Kusuma, Indra Wijaya
Gadjah Mada International Journal of Business Vol 14, No 1 (2012): January - April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies. A positive relation between earnings management and future profitability reveals that earnings management is informational. However, negative a relation between earnings management and future profitability indicates that earnings management is opportunistic. This study uses data from the OSIRIS database. Four hundred and eighty five (485) companies from the Philippines, Indonesia, Malaysia, Singapore, and Thailand are used as a sample. This study focuses on 2 types of earnings management: (1) accrual earnings management and (2) real earning management. Modified Jones model is used for the accrual earnings management. Real earnings management follows Roychowdury (2006). The results show that the characteristics of earnings management are not consistent. Real earnings management is informational in Thailand, but opportunistic in Indonesia. Accruals earnings management is informational in the Philippines, but opportunistic in Malaysia. Country factors such as culture may explain the inconsistency of the results in ASEAN.Keywords: accruals earnings management; ASEAN countries; future profitability; informational; opportunistic; real earnings management
PENINGKATAN PENDAPATAN UMKM KERAJINAN PERAK MELALUI PERLUASAN JARINGAN PEMASARAN DAN PENGEMBANGAN DESAIN Wardani, Dewi Kusuma; Mulyanto, Mulyanto
MIIPS Vol 8, No 2 (2008): Jurnal MIIPS
Publisher : MIIPS

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Activity location " To Increase of Earnings of UMKM Silver Through Extension of Network Marketing and Development Desain" in Sub-Province Mount Kidul region , this matter pursuant to consideration that this region is including area hit by earthquake disaster on 27 May 2006. Congeniality of crafting of silver is crafting and made accessories with elementary materials of silver. UMKM face main problem, that is they only accept just making fare fee which its it him very determined by pemesan/ [both/ second] modal.Masalah owner that UMKM capital deficiency to produce [by] xself. While third problem, there is no UMKM owning trade merk / effort. So that [all] consumer more is recognizing [of] entrepreneur trade mark which in fact sell that UMKM product than recognizing UMKM which exactly its maker. Target of this activity that is improve earnings [of] UMKM [crafting/ diligence] [of] silver, passing extension [of] marketing network and product desain development. Result of this activity : UMKM more inovatif in yielding silver product , can make finance note and look for market alone without its irrespective [of] investor from Kotagede.
“You Don’t Have To Be Innovative In the Creative Industries” A Study of Entrepreneurial Orientation and Social Capital in Creative Industries Wardani, Dewi Kusuma
Proceeding of International Conference on Teacher Training and Education Vol 1, No 1 (2016): Proceeding of International Conference on Teacher Training and Education
Publisher : Sebelas Maret University

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Abstract

Competitiveness and performance of businesses in the creative industry have the disadvantage of resource management and development and entrepreneurial policies. Creative industries covering the fashion industry, design, and craft are industries that expected to be able to competewith the establishment of the Asian Economic Community (AEC) by 2015. To improve the capability to compete in the regionally and globally, internal capabilities such as Entrepreneurial Orientation (EO) and social capitals (SC) of companies in the creative industry need to improve. Entrepreneurial Orientation has been the focus of many researchers and contributed significantly to the development of entrepreneurship literature over the decades. This fact supported by empirically significantfindings contributedby various researchersin the literature. However, up to the date there are many debates and require more research, specifically in the robustness of the dimensions within creative industries. The current research using Mixed Methods analyses tested the EO and SC model to 60 entrepreneurs in the creative industries within specific areasof fashion, design and crafting in Central Java regions. Findings suggested that in the creative industries, EO varied to those companies in manufacturing and technology industries.  The current research contributed to the literatureby (1) modelling the EO in the creative industry, (2) confirming previous research findings on Entrepreneurship Orientation, (3) suggesting the source of competitive advantage in this industry, (4) social capital not adopted scientifically.However, these findings should require more extensive research and tested across regions. Hence, the directions for future research are implied in the research limitations section.
“You Don’t Have To Be Innovative In the Creative Industries” A Study of Entrepreneurial Orientation and Social Capital in Creative Industries Wardani, Dewi Kusuma; Noviani, Leny; Sabandi, Muhammad; Setyowibowo, Feri
Proceeding of International Conference on Teacher Training and Education Vol 1, No 1 (2016): Proceeding of International Conference on Teacher Training and Education
Publisher : Sebelas Maret University

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Abstract

Competitiveness and performance of businesses in the creative industry have the disadvantage of resourcemanagement and development and entrepreneurial policies. Creative industries covering the fashionindustry, design, and craft are industries that expected to be able to competewith the establishment of theAsian Economic Community (AEC) by 2015. To improve the capability to compete in the regionally andglobally, internal capabilities such as Entrepreneurial Orientation (EO) and social capitals (SC) ofcompanies in the creative industry need to improve. Entrepreneurial Orientation has been the focus ofmany researchers and contributed significantly to the development of entrepreneurship literature over thedecades. This fact supported by empirically significantfindings contributedby various researchersin theliterature. However, up to the date there are many debates and require more research, specifically in therobustness of the dimensions within creative industries. The current research using Mixed Methodsanalyses tested the EO and SC model to 60 entrepreneurs in the creative industries within specific areasoffashion, design and crafting in Central Java regions. Findings suggested that in the creative industries, EOvaried to those companies in manufacturing and technology industries. The current research contributed tothe literatureby (1) modelling the EO in the creative industry, (2) confirming previous research findings onEntrepreneurship Orientation, (3) suggesting the source of competitive advantage in this industry, (4)social capital not adopted scientifically.However, these findings should require more extensive researchand tested across regions. Hence, the directions for future research are implied in the research limitationssection.
EFISIENSIEKONOMIRELATIF USAHATANI TEMBAKAU MENURUT SISTEM PENGUASAAN LAHAN SAW AH DI KABUPATEN TEMANGGUNG Wardani, Dewi Kusuma; Waridin, Waridin
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 6, No 1 (2005) : JEP Juni 2005
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v6i1.4004

Abstract

The research is aimed at analyzing and comparing the efficiency levels, in terms of technique, cost and economic of the owner farmers and non-owner (rent and sharecropping) farmers who cultivated tobacco farming in Temanggung district, Central Java. The result of research shows that the input variables, namely seed, fertilizer, pesticide, and manpower have influence on profit level of the farm. In addition, input variables for the owner farmers and non owner (rent and share cropping) farmers have not used optimally.
Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing. Wardani, Dewi Kusuma; Ambarwati, Harum
Akmenika Vol 14, No 2 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this study to examine the effect implementation of the perceived usefulness, perceived ease of use, perceived taxpayer satisfaction, perceived usefulness, volunteerism, and social factors on the intention taxpayers to use e-filing. This type of research is associative research. The population in this study is the entire corporate taxpayers who use e-filing in Yogyakarta as respondents. The data collection is done directly by using a questionnaire containing 44 items statement. While data analysis tools using multiple regression with SPSS version 16.0. The results showed that the perception variables usefulness and perceived ease of use have a significant effect on the intention taxpayers to use e-filing, while the perception of satisfaction of taxpayers, perceived usefulness, volunteerism, and social factors had no significant effect on the intention taxpayers to use e-filing.
Implementation of The Values of Entrepreneurship in Students of SMA Negeri in DKI Jakarta Sugiono, Sugiono; Martono, Trisno; Wardani, Dewi Kusuma
International Journal of Active Learning Vol 3, No 2 (2018): October 2018
Publisher : International Journal of Active Learning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.625 KB) | DOI: 10.15294/ijal.v3i2.13407

Abstract

Issues relating to the role of entrepreneurship education are: 1) the increasing number of unemployed that there needs to be addressed with the improvements in education entrepreneurship; 2) education entrepreneurship serve as solutions in lowering the unemployment rate at the HIGH SCHOOL level; 3) entrepreneurship education as a means to provide learners to continue on to further education level, as well as self-employment. The purpose of this study is meant to analyze and describe about the implementation of the values of entrepreneurship in high school with a review of the three extra curricular activities IE activities, cultural and learning activities of the school. This study uses qualitative methods, data collection using a semi structured interview and observation. A summary of this research is the third such activities provide positive impact to the creation of the character of learners.
MODEL TAI (TEAM – ASSISTED INDIVIDUALIZATION) MELALUI PENDEKATAN KONTEKSTUAL UNTUK MENINGKATKAN HASIL BELAJAR MATEMATIKA EKONOMI Sudarno, Sudarno; Wardani, Dewi Kusuma
Jurnal Inovasi Pendidikan Vol 11, No 2 (2010)
Publisher : Jurnal Inovasi Pendidikan

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Abstract

The aims of this research are to know how to design and how to implement cooperative learning model, Team Assisted Individualization (TAI) through contextual approach in enhancing student's learning achievement of Economic Mathematics course on Economic Education Program FKIP UNS in academic year 2009/2010. Subjects were students attending Economic Mathematics course in the first semester. Data were collected in the form of information about student's learning outcomes including the scores of exercises and competency tests. Data were collected from various sources which include: (1) The informants, the teaching team and the students, (2) Places and events that were taking place at teaching learning process, and (3) documents including curriculum, syllabus, lesson plans, learning contracts and assessment books. Techniques used in collecting data are (1) Interviews (2) Observations (3) Test and (4) Documentation. The result of the research revealed that students showed liveliness and increasing learning achievement. Most students dare to express their opinions and become critic. 25 students (81%) had increased their skill in team collaboration, and four students (13%) showed adequate improvement. Besides, the result shows that the implementation of the action on the second cycle has been successful indicated by at least 80% of students have a minimum score, 70.
ANALISIS PEMBIAYAAN PENDIDIKAN NASIONAL Wardani, Dewi Kusuma
Jurnal Inovasi Pendidikan Vol 12, No 1 (2011)
Publisher : Jurnal Inovasi Pendidikan

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Abstract

The purposes of this article are to understand (1)  the cost of education, (2) the concept of tuition fees and, (3) to determine the cost of education. Data were collected through literature review and document analyses. The result  showed that (1) the cost in this article has broad scope, namely all kinds of expenses related to providing education, either in money or goods and labor (which can be measured by money), (2) the cost of education is burden on the community in the expansion and functions of the education system, (3) national educational costs is determined by the number of schools, students, teachers, administrative staff, building maintenance and other operational.
PENERAPAN MODEL PROBLEM BASED LEARNING (PBL) UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS DAN HASIL BELAJAR SISWA KELAS X IIS 1 PADA MATERI EKONOMI DI SMA NEGERI 3 SURAKARTA TAHUN PELAJARAN 2014/2015 Sari, Dewi Tinjung; ., Kristiani .; Wardani, Dewi Kusuma
Jurnal Pendidikan Bisnis dan Ekonomi Vol 1, No 1 (2015): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Pendidikan Ekonomi Bidang Keahlian Khusus Tata Niaga FKIP Universitas Sebelas Maret

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Abstract

Tujuan penelitian ini adalah untuk meningkatkan kemampuan berpikir kritis dan hasil belajar pada materi Ekonomi kelas X IIS 1 SMA Negeri 3 Surakarta tahun ajaran 2014/2015 melalui penerapan model Problem Based Learning (PBL). Jenis penelitian ini adalah Penelitian Tindakan Kelas. Subjek penelitian ini adalah peserta didik kelas X IIS 1 SMA Negeri 3 Surakarta Tahun Pelajaran 2014/2015 yang berjumlah 32 peserta didik. Prosedur penelitian meliputi tahap (a) perencanaan, (b) tindakan, (c) observasi, (d) refleksi. Berdasarkan hasil penelitian, proses pembelajaran dengan penerapan model Problem Based Learning (PBL) dapat meningkatkan kemampuan berpikir kritis dan hasil belajar peserta didik. Hal ini terbukti kemampuan berpikir kritis peserta didik ditinjau dari segi aspek yaitu indikator-indikator berpikir kritis pada pra siklus 27,1%, siklus I 70,17%, dan siklus II 82,52% dan jika ditinjau dari segi individu pada pra siklus 16,13%, siklus I 70%, dan 85,48%. Hasil belajar peserta didik juga mengalami peningkatan yaitu nilai rata-rata pra siklus 78,41 (persentase ketuntasan 71,88%), siklus I menjadi 82,67 (persentase  ketuntasan 84,38%), dan siklus II menjadi 85,54 (persentase ketuntasan 93,75%). The purpose of this research is to improve critical thinking skills and students learning outcomes of economic lesson at class X IIS 1of Senior High Sschool 3 Surakarta in the academic year of 2014/2015 with the implementation of Problem Based Learning (PBL) model. The type of this research is classroom action research. The subject of this research is students at X IIS 1 of Senior High School 3 Surakarta in the academic year of 2014/2015 with 32 students. The procedures of this research are (a) planning, (b) action, (c) observation, and (d) reflection. Based on the research results, the learning process with the implementation of Problem Based Learning (PBL) model can increase the critical thinking skills and learning outcomes of the students. It can be seen in the cycle I that the students? critical thinking skills in terms of every indicator aspect are pre research 27,1%, cycle I 70,17%, and cycle II 82,52%, and the individual critical thinking skills are pre cycle 16,13%, cycle I 70%, and cycle II 85,48%. Students learning outcomes are also increased at pre cycle have average value 78,41 (percentage of completeness 71,88%), cycle I becomes 82,67 (percentage of completeness 84,38%), cycle II becomes 85,54 (percentage of completeness 93,75%).
Co-Authors Ambarwati, Harum Ambarwati, Harum Anita Primastiwi Dewi Tinjung Sari, Dewi Tinjung Dyanti Mahrunnisya Feri Setyowibowo Hanisah, Hanisah Indra Wijaya Kusuma Jati, Deviska Panggalih Kristiani . ., Kristiani . Leny Noviani Lestari, Melita Dwi Marlinawati, Marlinawati Marlinawati, Marlinawati Mintasih Indriayu, Mintasih Muhammad Sabandi, Muhammad Mulyanto Mulyanto Nur Anita Chandra Putry, Nur Anita Chandra Prihatiningrum, Zara Tri Puspitasari, Dwi Mega Rafaizan, Rafa Izan Ramadhan, Sahrul Setiya Putri, Hany Nur Sudarno Sudarno Sugiono Sugiono Taufan Adi Kurniawan, Taufan Adi Trisno Martono Utami, Ratih Ranika Putri uum helmina chaerunisak, uum helmina Wahyuningtyas, Wening Waridin Waridin Wati, Erma Widhayati, Lucianna