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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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PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL INTERVENING (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen) Wardani, Dewi Kusuma; Wati, Erma
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 7, No 1 (2018): Nominal April 2018
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.769 KB) | DOI: 10.21831/nominal.v7i1.19358

Abstract

Pajak memiliki peranan yang sangat penting dalam perekonomian Indonesia karena pajak merupakan sumber utama bagi Negara Indonesia untuk mendanai Anggaran Pendapatan dan Belanja Negara (APBN). Salah satu faktor yang bisa ditekankan oleh aparat dalam meningkatkan kesadaran dan kepatuhan pajak adalah dengan cara mensosialisasikan peraturan pajak baik itu melalui penyuluhan, seruan moral baik dengan media billboard, baliho, maupun membuka situs peraturan pajak yang setiap saat bisa diakses oleh Wajib Pajak.Penelitian ini bertujuan untuk menguji pengeruh sosialisasi perpajakan terhadap kepatuhan wajib pajak melalui pengetahuan perpajakan. Untuk menguji hipotesis, digunakan data primer dengan metode Convenience sampling. Teknik analisis data menggunakan analisis jalur dengan sosialisasi perpajakan sebagai variabel (X) serta pengetahuan perpajakan sebagai variabel intervening dan kepatuhan wajib pajak sebagai  variable (Y). Setelah data di analisis, ditemukan bahwa sosialisasi perpajakan berpengaruh positif terhadap pengetahuan perpajakan memiliki nilai t-hitung 9,726 lebih besar dari nilai t-tabel 2,70  dengan nilai signifikan 0,000. Pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak memiliki nilai t-hitung 4,261 lebih besar dari nilai t-tabel 2,70 dengan nilai signifikan 0,000.  Sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak memiliki nilai t-hitung 5,744 lebih besar dari nilai t-tabel 2,70 dengan nilai signifikan 0,000.  Variabel sosialisasi perpajakan terhadap kepatuhan wajib pajak sebesar 0,502 dan pengaruh tidak langsung sebesar 0,4185. Hasil ini menunjukan bahwa secara tidak langsung sosialisasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak melalui pengetahuan perpajakan. Kata Kunci: Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak.
Effect of Managerial Ownership Of Companies Intellectual Capital Value as an intervening variable Rafaizan, Rafa Izan; Wardani, Dewi Kusuma; Primastiwi, Anita
ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 1 (2020): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v3i1.388

Abstract

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.
PENGARUH LITERASI KEUANGAN, RISK TOLERANCE, DAN STATUS PEKERJAAN TERHADAP KEPUTUSAN INVESTASI Lestari, Melita Dwi; Wardani, Dewi Kusuma
Jurnal Keuangan dan Bisnis Vol 18 No 1 (2020): Jurnal Keuangan dan Bisnis Edisi Maret Volume 18 Nomor 1 Tahun 2020
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.318 KB) | DOI: 10.32524/jkb.v18i1.628

Abstract

         Many factors may effect investors in making investment decisions, some of them are financial literacy, risk tolerance, and employment status. These factors are thought to have an influence on investment decision. The purpose of this study was to examine the effects of financial literacy, risk tolerance, and employment status on investment decisions of  Krembangan Village, Panjatan District, Kulon Progo Regency. This research used snowball sampling method. The research object of this are housewife who lives in Krembangan Village, Panjatan District, Kulon Progo Regency. There are 100 respondents taken from questionnaire by survey method. To answer the problem and test the hypotheses proposed in this study, the researchers used multiple regression analysis. The results of this study showed that financial literacy, risk tolerance, and employment status simultaneously have a significant influence on investment decisions, and financial literacy has a partially positive effect in investment decisions, risk tolerance has a partially negative influence on investment decisions, but employment status has partially no influence on investment decisions.
Pengaruh Efikasi Diri Terhadap Minat Berwirausaha Melalui Motivasi Sebagai Variabel Intervening Putry, Nur Anita Chandra; Wardani, Dewi Kusuma; Jati, Deviska Panggalih
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 6, No 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v6i1.71

Abstract

This study aims to examine the effect of self-efficacy on entrepreneurial interest through motivation as an intervening variable. The population in this study were 186 students of the Faculty of Economics at the University of Sarjanawiyata Tamansiswa Yogyakarta both from Accounting and Management Study Programs. The sampling technique used in this study was snowball sampling while the data analysis used in this study was path analysis. The classical assumption test used in this research are normality test, multicollinerarity test and heteroscedasticity test. The results of this study prove that self-efficacy has a positive effect on motivation. The results of data processing shows that motivation has a positive effect on entrepreneurial interest while self-efficacy has no effect on entrepreneurial interest and self-efficacy has a positive effect on entrepreneurial interest through motivation as an intervening variable.
PENGARUH KEBERTERIMAAN LAYANAN PEER TO PEER LENDING KEPADA UMKM SEBAGAI PENGGUNA DENGAN MENGGUNAKAN METODE TECHNOLOGY ACCEPTANCE MODEL (TAM) Kurniawan, Taufan Adi; Wardani, Dewi Kusuma; Widhayati, Lucianna
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 5, No 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v5i2.59

Abstract

This study conducted to determine the effect of Perceived Ease of Use, Perceived Usefulness,Trust and user’s attitude towards the acceptability of peer to peer lending system. The method used in this study was the technology acceptance model (TAM). This study used quantitative data using a questionnaires, while the population in this study were UMKMs in Daerah Istimewa Yogyakarta. The result of this study showed that Perceived Ease of Use, Perceived Usefulness, Trust and user’s attitude were significantly related for the acceptance of peer to peer lending system in UMKM users..
Pengaruh Penerapan E-Procurement dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa Di Sektor Publik Primastiwi, Anita; Wardani, Dewi Kusuma; Hanisah, Hanisah
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 6, No 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v6i1.76

Abstract

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
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA BANK SYARIAH Chaerunisak, Uum Helmina; Wardani, Dewi Kusuma; Prihatiningrum, Zara Tri
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 5, No 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v5i2.62

Abstract

This study aims to determine the effect of capital adequacy ratio,  financing to deposite ratio and operating costs of operating income on  healthy returns on. This study uses data which is a time series cross  section data from sharia banking statistics from 2015-2018 and 2019 (only  January to August because the most recent data) is registered with Otoritas Jasa Keuangan  (OJK). Data collection methods in this study used purposive sampling. Analysis of the data used is multiple linear regression. The classic assumption tests used in this study are the normality test, the  multicollinearity test, the heteroscedasticity test,  and the autocorrelation test. The results of this study indicate that the capital adequacy ratio does not affect the return on assets,  operational costs of operating income negatively affect the return on assets
Dampak Riil Penghindaran Pajak Pada Perusahaan Manufaktur di Bursa Efek Indonesia Wardani, Dewi Kusuma
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of tax avoidance to firm value, cost of capital, cash holding, capital structure. This sample used is a manufacturing companies during the year 2013-2017, based on the method of purposive sampling obtained 43 manufacturing companies. The stastical method used in this study was simple regression. This research results indicate that tax avoidance does not effect on the firm value, cash holding, and capital cost.  Tax avoidance have a negative effect on the capital structure.  Keywords: Firm Value, Cost of Capital, Cash holding, Capital Structure, Tax Avoidance.
Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta) Wardani, Dewi Kusuma
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance
Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing. Wardani, Dewi Kusuma; Ambarwati, Harum
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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