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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Manajemen Atma Jaya Jurnal ULTIMA Accounting Jurnal Equity eCo-Buss Jurnal Akuntansi Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Indonesian Journal of Society Engagement (IJSE) Jurnal Manajemen eCo-Fin Media Ilmiah Akuntansi Equity
Wiwi Idawati
Fakultas Ekonomi UHAMKA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pendampingan Mewujudkan Kesadaran Wajib Pajak Bagi Penggiat UMKM Desa Gede Pangrango Kecamatan Kadudampit, Sukabumi Widiastuti, Ni Putu Eka; Idawati, Wiwi; Masri, Indah; Susilawati, Susilawati; Nuryati, Tutty; Khasanah, Uswatun; Saprudin, Saprudin; Kuswanto, Randy; Adrian Muluk, Muhammad; Kurniawan, Budi
Indonesian Journal of Society Engagement Vol. 6 No. 1: April 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v6i1.178

Abstract

This community service project conducted by the Jakarta area accounting lecturer forum team aims to increase tax awareness among Micro, Small, and Medium Enterprise (MSME) owners in the Gede Pangrango Tourism Village. The project conducted workshops, provided individual tax assistance, and advocated for policy changes. As a result, there is potential for a significant increase in tax awareness, improved tax compliance, and increased tax revenue following these activities. The project successfully established a sustainable tax education program for MSME owners in Gede Pangrango Village with several contributions, including: (1) increased tax knowledge and compliance; (2) empowerment of MSMEs; (3) improved quality of financial statements; (4) increased competitiveness of MSMEs, and (5) appreciation from the local government for the role of academics in assisting MSME owners to understand tax obligations.
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan PT Angkasa Pura Support Cabang Jakarta Pusat Arahman, Wildan Syifa; Idawati, Wiwi; Feriasi, Feriasi
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.2733

Abstract

This study aims to determine the effect of leadership style and work discipline on employee performance. This study uses 2 independent variables, namely leadership style and work discipline with one dependent variable, namely employee performance. The population in this study were employees of PT Angkasa Pura Support, Central Jakarta Branch. Samples were taken as many as 50 respondents using a saturated sampling technique, namely the sampling technique using a questionnaire.The method in this study used is a quantitative research method. Types and sources of data used are primary and secondary data. Data collection used a questionnaire and library method, the data collected was analyzed using multiple linear regression analysis. In this study, the results obtained were that Leadership Style (X1) had a positive and significant effect on employee performance (Y) at Pt.angkasa pura support, central jakarta branch. This is evidenced by the hypothesis test tcount 5.185 > ttable 0.167 with a significant level (0.000 <0.05). Thus Ho1 is rejected Ha1 is accepted. In this study, the results were obtained that Work Discipline (X2) had a positive and significant effect on Employee Performance (Y) at PT. Angkasa Pura Support Central Jakarta Branch. This is evidenced by the hypothesis test t count 6.692 > t table value 0.167 which is also reinforced by <sig.0.05 or (0.000 <0.05). Thus Ho2 is rejected Ha2 is accepted.In this study it was found that Leadership Style (X1) and Work Discipline (X2) have a positive and significant simultaneous effect on Employee Performance (Y) at PT.Angkasa Pura Support, Central Jakarta Branch. This is evidenced by testing the hypothesis that the value of Fcount is greater than 32. and Ftable (32.> 2.80). With a significant value level of 0.000 <0.05. As well as the coefficient of determination R2 of 0.909 or a simultaneous contribution of 09.1%. Thus Ho4 is rejected and Ha4 is accepted.
Pengaruh In-Store Display dan Price Discount Terhadap Impulse Buying Pada Toko Ritel di Kabupaten Tangerang Aflah, Rommy; Idawati, Wiwi; Irwansyah, Novi
eCo-Fin Vol. 4 No. 3 (2022): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v4i3.2725

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh in-store display dan price discount terhadap impulse buying pada toko ritel di Kabupaten Tangerang. Metode yang digunakan adalah pendekatan kuantitatif dengan penyebaran kuesioner kepada 100 responden melalui teknik purposive sampling. Data dianalisis menggunakan uji validitas, reliabilitas, asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas), dan regresi linier berganda. Hasil analisis menunjukkan bahwa baik in-store display maupun price discount secara parsial berpengaruh positif dan signifikan terhadap impulse buying, dibuktikan dengan nilai signifikansi masing-masing 0,000 < 0,05 dan nilai t hitung > t tabel. Secara simultan, kedua variabel juga menunjukkan pengaruh signifikan terhadap impulse buying dengan nilai F hitung sebesar 73,133 lebih besar dari F tabel 3,09 dan nilai signifikansi 0,000. Nilai Adjusted R² sebesar 0,593 mengindikasikan bahwa 59,3% variasi dalam perilaku pembelian impulsif dapat dijelaskan oleh kedua variabel independen. Penelitian ini menegaskan pentingnya strategi promosi visual dan diskon harga dalam mendorong keputusan pembelian spontan konsumen di sektor ritel.
Analisis Penerapan PSAK 224 pada Grup LIPPO yang Terdaftar di Bursa Efek Indonesia Idawati, Wiwi; Verdianto, Keevin Keane; Sihotang, Celine D. A. P.; Liem, Cherry
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/qs4ysk57

Abstract

A lot of companies in Indonesia have ownership structures controlled by families or groups, increasing the potential for transactions with related parties. This can potentially lead to the risk of conflicts of interest and manipulation of financial data. To address these risks, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) established Statement of Financial Accounting Standards (PSAK) Number 224 concerning Related Party Disclosures. This study was conducted to identify the compliance of the disclosure of key management compensation and transactions with related parties during the 2019-2023 period with PSAK 224. The subjects of this research are Lippo Group companies listed. This research uses a qualitative descriptive method, by analyzing the data contained in the annual report. The results showed that in the 2019-2023 period, the disclosure of key management compensation by Lippo Group companies still did not cover all components completely, except for short-term employee benefits. Meanwhile, the disclosure of transactions with related parties could not be declared complete in accordance with paragraph 18 of PSAK 224.
TAX AVOIDANCE DAN KARAKTERISTIK OPERASIONAL PERUSAHAAN TERHADAP BIAYA HUTANG Idawati, Wiwi; Wisudarwanto, Fandi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.1897

Abstract

Abstract Ë— The purpose of this research is to obtain empirical evidence of the effect of Tax Avoidance, Institutional Ownership, Operating Cash Flow and Leverage on the Cost of Debt. This study uses a causal-comparative research method with secondary data obtained from the financial statements of property companies. The population in this study were 49 property companies listed on the Indonesia Stock Exchange. The sampling technique was purposive sampling in order to obtain a representative sample of 17 property companies. This study uses multiple regression analysis to test the hypothesis. Based on the research results indicate that Tax Avoidance and Operating Cash Flow do not have a significant effect on the cost of debt and collectively tax avoidance, institutional ownership, operating cash flow, leverage simultaneously affect the cost of debt. Keywords: Tax Avoidance; Institutional Ownership; Operating Cash Flow; Leverage; Cost of Debt
PENGARUH BOARD INDEPENDENCE, AUDIT COMMITTEE, DAN MANAGERIAL OWNERSHIP TERHADAP SUSTAINABILITY REPORTING PADA ASEAN CORPORATE GOVERNANCE SCORECARD Idawati, Wiwi; Hanifah, Ayunda Novita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2879

Abstract

Abstract” This study aims to examine the influence of board independence, audit committee, and managerial ownership on sustainability reporting based on united nations sustainable development goals (un_sdgs). This study uses data from Public Companies in Indonesia based on the ASEAN Corporate Governance Scorecard listed on the Indonesia Stock Exchange. The hypothesis in this study was tested with descriptive statistics and panel data regression anlysis. The results of this study prove that board Independence has a negative effect on Sustainability Reporting. The results of the Audit Committee and Managerial Ownership have no correlation with Sustainability Reporting. Keywords: Board Independence; Audit Committee; Managerial Ownership; Sustainability Reporting.
Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Perusahaan Yannifar, Afid Firdaus; Idawati, Wiwi
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.60

Abstract

The purpose of this study is to investigate the relationship between sustainability reporting and financial performance. This study uses a panel data set from 189 manufacturing companies listed in 2018-2022. The direct effect is tested using multiple regression techniques. The study finds that sustainability reporting has a negative impact on financial performance, as proxied by return on assets. These results indicate that meeting sustainability reporting indicators will increase costs, which means taking a portion of the profits that could be enjoyed by shareholders.
Penerapan Sistem Pengendalian Intern dan Akuntabilitas Keuangan dalam Mewujudkan Kualitas Laporan Keuangan Idawati, Wiwi; Eleonora, Lia
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.133 KB) | DOI: 10.34209/equ.v22i2.1367

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang sistem pengendalian internal dan akuntabilitas keuangan merupakan faktor penting dalam pembentukan kualitas laporan keuangan, terutama di Pemerintah Kota Bekasi. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada 114 responden di Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Bekasi. Model dasar penelitian ini adalah kausalitas menggunakan alat analisis Structural Equation Model (SEM) sehingga analisisnya lengkap dan tidak bias. Hasil penelitian ini membuktikan bahwa sistem pengendalian internal mempengaruhi kualitas laporan keuangan Pemerintah Kota Bekasi dan akuntabilitas keuangan mempengaruhi kualitas laporan keuangan Pemerintah. Kota Bekasi, sehingga dapat disimpulkan bahwa sistem pengendalian internal dan faktor akuntabilitas keuangan pada Pemerintah Kota Bekasi memainkan peran strategis dalam menciptakan pemerintahan Pemerintahan Pemerintahan yang Baik (GGG).
Analisis Atribute Auditor dan Audit Report Lag Idawati, Wiwi
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.3525

Abstract

Penelitian ini bertujuan untuk menguji audit report lag dengan  beberapa faktor yang mempengaruhinya seperti komite audit, rotasi audit dan ukuran KAP dengan  ROA dan DER sebagai variabel kontrol pada periode 2018 sampai dengan tahun 2020 pada perusahaan pertambangan. Jenis penelitian adalah kausalitas sedangkan data yang digunakan adalah data skunder  serta alat analisis data menerapkan Eviews 9 sebagai aplikasi dalam penelitian. Populasi  pada perusahaan ini adalah seluruh perusahaan tambang sebanyak 41 dan terdaftar di BEI  selama tahun 2018 sampai dengan 2020 dengan teknik penarikan sampel adalah purposive sampling sebanyak 24 perusahaan.  Hasil penelitian ini menyatakan   rotasi audit  serta ukuran KAP memiliki pengaruh   dan variabel yang tidak memiliki pengaruh terhadap audit report lag yaitu komite audit.
Pengaruh Financial Distress, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Idawati, Wiwi; Alkessa, Khevin
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 9 No. 3 (2023): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and B
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v9i3.453

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh financial distress, debt default, dan pertumbuhan perusahaan terhadap opini audit going concern. Metode pemilihan sampel yang digunakan adalah metode purposive sampling. Penelitian menggunakan data yang diperoleh dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dan mengumumkan kegiatannya pada periode 2016-2020. Total sampel penelitian ini adalah 36 perusahaan dengan total pengamatan sebanyak 180. Metode analisis data yang digunakan adalah statistik deskriptif dan uji regresi logistik dengan menggunakan program SPSS 22. Dari hasil uji statistik deskriptif dapat disimpulkan bahwa terdapat 22,22% atau 40 laporan keuangan perusahaan yang mendapat opini audit going concern dari total 180 pengamatan yang dilakukan. Pada uji kelayakan model regresi dengan menggunakan uji Hosmer and Lemeshow Test menunjukan nilai probabilitas signifikansi sebesar 1,000 > 0,05 sehingga model regresi ini fit dan dapat dianalisis lebih lanjut. Berdasarkan hasil uji regresi logistik yang terbentuk, dapat disimpulkan bahwa financial distress dan debt default berpengaruh signifikan negatif terhadap penerimaan opini audit going concern, sedangkan pertumbuhan perusahaan tidak berpengaruh terhadap penerimaan opini audit going concern.
Co-Authors Adrian Muluk, Muhammad Aflah, Rommy Akhfanabila, Nadya Alkessa, Khevin Arahman, Wildan Syifa Asyah Harisandi, Ashila Bagaskara, Alvie Budi Kurniawan Darmawan, Muhammad Dzaky Eleonora, Lia Eveline, Roswita Feriasi, Feriasi Hanifah, Ayunda Novita Indah Masri Irwansyah, Novi Liem, Cherry Ni Putu Eka Widiastuti Nuryati, Tutty Permana, Larasati Kartika Randy Kuswanto Rizky, Maraudin Hasmaru Saleh Sadikin, Dikdik Saprudin Saprudin, Saprudin Sembiring, Rinawati Sihotang, Celine D. A. P. Susilawati, Susilawati Verdianto, Keevin Keane Windiana Kirani, Rizky Wisudarwanto, Fandi Yannifar, Afid Firdaus