Articles

MODEL JIGSAW DALAM PERKULIAHAN PENGANTAR ILMU EKONOMI UNTUK MENINGKATKAN KEMANDIRIAN DAN PRESTASI MAHASISWA Wardani, Dewi Kusuma; Noviani, Leny
Paedagogia, Jurnal Penelitian Pendidikan Vol 13, No 1 (2010)
Publisher : Paedagogia, Jurnal Penelitian Pendidikan

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The aim of this research is to apply the Jigsaws model on subject PengantarIlmu Ekonomi at Economic departement of FKlP in Sebelas Maret University to increaseindependent learning and stu-dent achievement. Method used in this research isClassroom Action Research (CAR). According to CAR principles there are research cycles,where the number of research cycles depend on efficacy indicator achieved. In theresearch, the research cycles consist of fours steps, there are: planning, action execution,observation and reflextion. Result describe that learning by using Jigsaw model canimprove student independent learning. By having high independent learning the studentswill be more initiative, exploratary, creative; and have skills to express themself, trying toovercome problem, dare of what they were to be responsible doing; have the ability todescribe the opinion actively in lecturing and looking for experience learning. By havinggood independent learning level, the students can improve the existence of their learningresult. Students try to get information from various source, then to expostulate with otherstudents. These will improve understanding subjects which is inreturn will improve studentlearning achievement.
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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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
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

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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.
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.
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%).
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 | Full PDF (1340.674 KB) | DOI: 10.23917/jep.v6i1.4004

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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.
PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Wardani, Dewi Kusuma; Khoiriyah, Desi
AKUNTANSI DEWANTARA Vol 2, No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

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This study aimed to examine the effect of business strategy and corporate characteristics on tax avoidance. The theory used in this research is agency theory. The sample that used in this research are manufacturing company during 2012-2016, based on purposive sampling method was obtained 12 companies. Variable business strategy use 2 strategies by companies is defender and prospector measured using variable dummy. Corporate characteristics used in this study is the profitability measured by the ratio of ROA, leverage, and size. The dependent variable using CETR proxy. The data in this research was processed using SPSS with multiple linear regression method. The results of this research shows that the profitability and size have a significant influence to the tax avoidance. Based on the test results, obtained a significance value of 0,010 and 0,037. Business strategies and leverage do not have influence to the tax avoidance. Keywords: business strategy, corporate characteristics, leverage, profitability, size, and  tax avoidance. 
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Wardani, Dewi Kusuma; Asis, Moh. Rifqi
AKUNTANSI DEWANTARA Vol 1, No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.606 KB) | DOI: 10.29230/ad.v1i2.1488

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This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, and Program SAMSAT Corner on tax compliance in the Motor Vehicle Galeria Mall. The data used in this study are primary data from the results of questionnaires. Respondents in this study Motor Vehicle Taxpayers who make tax payments in SAMSAT Corner Galeria Mall Yogyakarta. The questionnaire was distributed to 108 respondents and data that can be processed as many as 105 questionnaires. The sampling method using Accidental Sampling. Data analysis techniques in this study using multiple linear regression techniques. Results of regression analysis showed that awareness of the taxpayer and Corner Program SAMSAT positive effect on tax compliance while the Motor Vehicle Tax Payer knowledge no significant effect on motor vehicle tax compliance.Keywords: Taxpayer Knowledge, Consciousness Taxpayer, SAMSAT Corner and Compliance Program Compulsory Motor Vehicle Tax
PENGARUH EFIKASI DIRI DAN FASILITAS BELAJAR TERHADAPPRESTASI BELAJAR SISWA PROGRAM KEAHLIAN PEMASARAN SMK NEGERI 1 SUKOHARJO TAHUN AJARAN 2015/2016 Haris, Rofiqi; Wardani, Dewi Kusuma; Nugroho, Jonet Ariyanto
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 2, No 2 (2016)
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v2i2.16958

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The objective of the research is to understand: (1) the influence of self efficacy and learning facilities on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo academic year of 2015/2016, (2) the influence of self efficacy on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo academic year of 2015/2016, (3) the influence of learning facilities on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo academic year of 2015/2016.This research was a causal associative research with quantitative approach. Population and sample of the research were students in class X and XI in the marketing department of SMK Negeri 1 Sukoharjo. The samples were chosen through proportional random sampling. Data were collected by means of questionnaire. Try Out was carried out within activities outside of the samples from class X and XI Marketing. Validity result of the questionnaire were valid with high reliability value. Technique of analyzing data used was multiple regression, t test and f test.Based on the research findings, it can be concluded that (1) there was some influence of self efficacy and learning facilities on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo. This was shown by the value of fcalculated > ftable (12.111 > 3.070), (2) there was some influence of self efficacy on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo. This was shown by the value of tcalculated > ttable (1.927 > 1.657) (3) there was some influence of learning facilities on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo. This was shown by the value of tcalculated > ttable (4.129 > 1.657).
Pengaruh Struktur Kepemilikan terhadap Nilai Perusahaan dengan Kinerja Keuangan dan Kebijakan Hutang sebagai Variabel Intervening Wardani, Dewi Kusuma; Hermuningsih, Sri
Jurnal Siasat Bisnis Vol 15, No 1 (2011)
Publisher : Jurnal Siasat Bisnis

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AbstractThis study aims to determine the influence of ownership structure on firm value of financial performance and debt policy as an intervening variable. Data used in this research is secondary data obtained from the OSIRIS database and indexes that are the result of previous research. This study used the path analysis conducted using the Eviews 6.0 and SPSS 17 programs. From the results of data analysis can be concluded that in Indonesia (1) the ownership structure proxied by insider ownership has no relationship with debt policy; (2) the ownership structure proxied by insider ownership has relationship with financial performance; (3) debt policy has not affect stock prices, as a proxy of firm value; (4) there is a positive influence on financial performance with corporate values; and (5) there is no influence of ownership structure on corporate value through debt policy and financial performance as an intervening variable.Keywords: ownership structure, firm value, debt policy, financial performanceAbstrakPenelitian ini bertujuan untuk mengkaji pengaruh struktur kepemilikan terhadap kinerja keuangan yang mana kebijakan hutang sebagai variabel intervening. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari database OSIRIS dan indeks yang merupakan hasil dari penelitian sebelumnya. Penelitian ini menggunakan analisis jalur (path analysis) yang dilakukan dengan menggunakan program Eviews 6.0 dan program SPSS 17. Hasil analisis menunjukkan bahwa di Indonesia (1) struktur kepemilikan yang ditunjukkan oleh insider ownership tidak memiliki hubungan dengan kebijakan utang; (2) struktur kepemilikan yang ditunjukkan oleh insider ownership memiliki hubungan dengan kinerja keuangan, (3) kebijakan hutang tidak mempengaruhi nilai perusahaan yang diproksi oleh harga saham; (4) ada pengaruh positif kinerja keuangan terhadap nilai perusahaan, dan (5) tidak ada pengaruh struktur kepemilikan terhadap nilai perusahaan melalui kebijakan hutang dan kinerja keuangan sebagai variabel intervening.Kata kunci: struktur kepemilikan, nilai perusahaan, kebijakan hutang, kinerja keuangan