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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdimisi Indonesian Journal of Innovation Multidisipliner Research IJEMA
Wiwit Setyawati
Universitas Pamulang
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pengenalan Pentingnya Literasi Keuangan Bagi Para Guru Nurbaeti Nurbaeti; Erika Astriani Aprillia; Novi Akhsani; Wiwit Setyawati; Ambarwati Ambarwati
Abdimisi Vol 2, No 2 (2020): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i2.13323

Abstract

Financial literacy is a basic need for avoiding financial distress. Financial distress is not only a function of low income, financial distress can also arise if there is an error in financial management (mismanagement) such as poor credit management and absence of financial planning. Therefore, upgrading the ability to know financial literacy is needed in order to succeed in managing funds and reducing consumptive behavior and pushing groups towards investing behavior. This PKM is in collaboration with SD Islam Al Azhar 17 Bintaro, South Tangerang. The purpose of this PKM is to increase knowledge about financial literacy for the teachers of SD Islam Al Azhar 17 Bintaro. Teachers are an extension of the hands of academics to reach more parties in order to familiarize the financial literacy movement in society. Training and socialization through webinars attended by 33 teachers of SD Islam Al Azhar 17 Bintaro on December 7, 2020. The results of PKM are 51.5% currently have basic knowledge of financial management. This PKM is expected to provide benefits for teachers, the community, OJK, the financial services industry, the government and academics. 
PELATIHAN AKUNTANSI PADA PENGELOLAAN BANK SAMPAH “MENGUBAH SAMPAH MENJADI RUPIAH” Zulfa Rosharlianti; Anisa Anisa; Wiwit Setyawati; Nurbaeti Nurbaeti; Novi Akhsani
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.3857

Abstract

Community service with the title Accounting Training in Management of Garbage Banks "Turning Trash Into Rupiah" aims to assist the management of Waste Bank in managing the records of the Garbage Bank and help resolve the problems of bookkeeping of the waste bank as faced today, including reports on purchases to customers of the waste bank , reports on sales to collectors, reports on the results of sales of garbage banks, reports on revenue and expenditure of funds and makes simple financial statements of waste banks as a responsibility of the management of the waste bank to the community. PKM involves lecturers and resource persons Lecturers in the S1 Accounting Study Program from Pamulang University. The results of the implementation of the PKM conducted on November 6, 2019 were adding knowledge in the field of accounting, especially regarding the financial recording of the participants of the Babakan Waste Management Group of Babakan Village, South Tangerang. The response of the participants was very good and happy because it was very helpful in learning about financial records. Suggestions submitted were PKM activities in the future to be carried out continuously so that the participants would always get guidance in accounting records and provide financial reporting to the public related to the Waste Bank, so that the community was more enthusiastic in collecting waste because it could provide high economic value. Keywords: Accounting Training, Trash Bank
PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR MODAL, PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI MODERASI Wiwit Setyawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1499.143 KB) | DOI: 10.32493/JABI.v2i2.y2019.p214-240

Abstract

The research was purposed to find out the effect of Ownership Structure, Capital Structure, Profitability to Firm Value and dividend policy as moderating variable. This research uses secondary data of mining companies which are listed in Indonesian Stock Exchange during the years of 2011 - 2015. The sampling technique used purposive sampling.  The results showed that the ownership structure has no influence to firm value, the capital structure has a significant negative influence to firm value, and profitability has a significant positive influence to firm value. Dividend policy as a moderating variable weakens influence of institutional ownership, Government ownership and capital structure to firm value. While the influence between profitability and firm value, dividend policy can strengthen its influence. Only profitability have a significant positive influence to firm value. This means high profitability can provide value added to the firm value as reflected by the increasing value of Tobins Q.
Pengaruh Pengetahuan Pajak, Sanksi Pajak Dan Digitalisasi Teknologi Terhadap Kepatuhan Wajib Pajak UMKM Di Koperasi Simpan Pinjam Dan Pembiayaan Syariah (KSPPS) Abdi Kerta Raharja Yudi Mulyana; Wiwit Setyawati
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.662

Abstract

Penelitian ini menganalisis pengaruh pengetahuan pajak, sanksi pajak, dan digitalisasi teknologi terhadap kepatuhan wajib pajak UMKM di Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Abdi Kerta Raharja cabang Gunung Sindur. Penelitian ini dilatarbelakangi oleh reformasi perpajakan melalui UU Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan dan PMK Nomor 55 Tahun 2022 yang bertujuan meningkatkan kepatuhan pajak UMKM. Penelitian menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM, sanksi pajak tidak berpengaruh signifikan, sedangkan digitalisasi teknologi berpengaruh positif dan signifikan. Secara simultan, pengetahuan pajak, sanksi pajak, dan digitalisasi teknologi berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM.
Pengaruh Nilai Perusahaan, Pertumbuhan Penjualan Dan Risiko Bisnis Terhadap Penghindaran Pajak Steven; Wiwit Setyawati
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 3 (2026): IJEMA - Maret 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini dilakukan untuk menguji secara empiris dampak nilai perusahaan, pertumbuhan penjualan, dan risiko bisnis terhadap praktik penghindaran pajak. Menggunakan metode kuantitatif, data bersumber dari laporan keuangan sekunder perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) rentang tahun 2019–2024. Melalui teknik purposive sampling, terpilih 19 perusahaan yang memenuhi kriteria selama enam tahun observasi. Data dianalisis menggunakan regresi data panel dan uji hipotesis melalui perangkat lunak Eviews 13. Temuan studi menunjukkan bahwa meski ketiga variabel independen berpengaruh secara simultan, secara parsial hanya pertumbuhan penjualan yang memiliki dampak signifikan terhadap penghindaran pajak. Sebaliknya, nilai perusahaan dan risiko bisnis tidak memperlihatkan pengaruh yang berarti
Co-Authors Ambarwati Ambarwati Anisa Anisa Erika Astriani Aprillia Novi Akhsani Nurbaeti Nurbaeti Steven Yudi Mulyana Zulfa Rosharlianti