Article Per Year (5 Year)
p-Index From 2020 - 2025
5.249
P-Index
This Author published in this journals
All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis JURNAL KOULUTUS Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Ilomata International Journal of Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara Bima Journal : Business, Management and Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic International Journal of Advanced Science Computing and Engineering Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research SJEE (Scientific Journals of Economic Education)
Wiwik Andriani
Politeknik Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
Pengaruh Pendapatan Perkapita, Belanja Daerah dan Opini Audit terhadap Aksesibilitas Internet Financial Reporting pada Pemerintah Kabupaten/Kota di Sumatera Selatan Anastasia Yaniarwana Sarumaha; Wiwik Andriani; Rasyidah Mustika; Zahara Zahara
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.2085

Abstract

This research aims to determine the influence of per capita income, regional expenditure, and audit opinions on internet financial reporting (IFR) accessibility in Regency and City Governments in South Sumatra, which consists of 17 governments. This research uses a saturated sampling method with a quantitative approach. The research results show that per capita income, regional expenditure, and audit opinion can simultaneously influence IFR accessibility in Regency and City Governments in South Sumatra. Partially, only audit opinions do not affect IFR accessibility.
Bimbingan Teknis Akuntansi Pemerintahan dengan Modul dan Kertas Kerja Praktik Bagi Guru dan Siswa SMK Negeri 3 Padang Andriani, Wiwik; Yentifa, Armel; Zahara, Zahara; Hasanah, Anggun Desmita
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3173

Abstract

Understanding Government Accounting concepts is a competency that must be mastered by teachers and students at Vocational High Schools (SMK) as a basis for carrying out learning activities, especially in the field of Government Accounting. In its implementation, it is still necessary to improve the understanding of teachers and students related to the concept of Government Accounting. SMK Negeri 3 Padang, which is a partner in this service, faces obstacles in understanding Government Accounting. This service aims to provide understanding and skills to teachers and students at SMK Negeri 3 Padang about government accounting through technical guidance activities by making practical work modules for teachers and students in accordance with applicable government accounting standards in Indonesia. Activities carried out in this technical guidance are discussions, making modules and practical work on Government Accounting, technical guidance and training, as well as more in-depth mentoring of teachers and students. The results showed that there was an increase in participants' understanding from 70% to 90% based on the tests conducted. With this activity, it is expected to improve the competence of teachers and accounting students of SMK Negeri 3 Padang related to Government Accounting.
COMPREHENSIVE BUDGET MODEL AS A BUSINESS PLANNING TOOL Andriani, Wiwik
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.100

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand.
Factors Influencing The Use Of Accounting Information On SMEs In Padang Ayu, Melati Sukma; Andriani, Wiwik; Sukartini, Sukartini
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.107-114

Abstract

This study examines and analyses the factors that influence SMEs to use accounting information in their business. The method of determining the sampling in this study using purposive sampling. The type of data used in this study is primary data obtained through distributing research questionnaires to SMEs in the city of Padang. Data analysis techniques using multiple regression analysis and tested by t-test. The results of this study indicate that the level of education and accounting knowledge has a positive effect on the use of accounting information on SMEs. At the same time, business experience and entrepreneurial spirit do not affect the use of information systems in SMEs in Padang City.
Green Accounting and Organization Performance: Science Mapping of Present and Future Trends Nofita, Resti; Siskawati, Eka; Andriani, Wiwik; Ansar, Muhammad
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.475

Abstract

Green accounting's main objective is to influence corporate behavior toward social and environmental concerns and address social issues affecting global sustainable development. Establishing green accounting practices in businesses is crucial for community concern and environmental sustainability. This research aims to explore the knowledge structure of green accounting and its impact on organizational performance. Environmental accounting is an important tool in improving the quality of environmental reporting. This study conducted a literature analysis, and the research methodology employed bibliometric analysis. VosViewer, with co-word analysis and bibliographic coupling, is specialized software used to visualize trends in research topics, authorship, and institutional affiliation. Scopus database is chosen due to its extensive coverage and indexing of important journals for articles published between 2005 and 2022. This search yielded 233 documents. This study implies that adopting green accounting has several important elements, namely integrated and transparent sustainability reports that help stakeholders make better decisions. Green accounting increases the accountability and transparency of sustainability reports, as it is supported by structured and measurable information. The board of directors’ support and good corporate governance influence the success of the sustainability report. The company's sustainability performance is assessed using complex methods and involves quantitative and qualitative indicators. This article is the first to present a scientific mapping of green accounting literature, the basis for a study on corporate sustainability performance. The results of this study give scholars, researchers, and practitioners important information about advancements in accounting science, particularly in the area of green accounting.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Pada UMKM Di Kota Solok Aziyah, Herlina; Djefris, Dedy; Andriani, Wiwik
SJEE (Scientific Journals of Economic Education) Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v9i2.239

Abstract

This study is motivated by the limited research on the factors influencing tax compliance among Micro, Small, and Medium Enterprises (MSMEs), despite the significant impact of this phenomenon on state tax revenues and regional development sustainability. The purpose of this study is to analyze the influence of taxpayer awareness, tax knowledge, and education level on taxpayer compliance among MSME actors in Solok City. This research employed a quantitative approach with a survey design involving 365 MSME actors selected using purposive sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 26. The results revealed that taxpayer awareness and tax knowledge had a significant positive effect on taxpayer compliance, while education level had a significant negative effect on compliance. These findings are consistent with the Theory of Planned Behavior, which emphasizes the role of awareness and understanding in shaping compliance behavior, yet they also open new discussions on the role of education in tax compliance. The main conclusion of this study is the importance of enhancing awareness and understanding of taxation for MSME actors as a strategy to increase tax compliance. The implications of this research include theoretical contributions by enriching the literature on MSME taxpayer compliance and practical recommendations for the government and tax authorities to strengthen more targeted tax socialization and education programs. This study also opens opportunities for further research to explore other variables such as tax fairness perception, sanctions, and administrative convenience.
Co-Authors - Johan Afridian Wirahadi Ahmad Alang Sari, Putrie Alvionita, Revi Amy Fontanella Ananto, Rangga Putra Anastasia Yaniarwana Sarumaha Andani Eka Putra Annisa Oktaviona Aprilyani Wirheny Putri Armel Yentifa Armel Yentifa Asratul Rahmi Ayu, Melati Sukma Aziyah, Herlina Bella Kurnia Putri Dandi Aprila Dedy Djefris Defni, - Dini Marisa Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Firman Surya Fitra Oliyan Fitri Nova, Fitri Gusmita Sofia Gustati Gustati Hasanah, Anggun Desmita Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Megawati Nawara Putri Muhammad Ansar, Muhammad Muhammad Daffa Mustika, Rasyidah Natsir, Irmawaty Nofita, Resti Nur’aini Prima Widitia Leoni Putri, Sanniyah Alya Rahmadani Rini Frima Roni Putra Roni Putra Safitri, Anisa Zelvia Siswanto, Azi Sixtia Apriyana Asrul Syafira Ramadhea Jr Ulfah Arima Rm Ulfi Maryati Wina Nofrima Fitri Wira Hendri Zahara Zahara Zahara Zalida Afni