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<![CDATA[KEMAMPUAN BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN, DAN AKRUAL DALAM MEMPREDIKSI INDIKASI PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011 ]]>
<![CDATA[Wiwik Tiswiyanti]]>;
<![CDATA[Yuliusman - -]]>
<![CDATA[ Jurnal Manajemen Terapan dan Keuangan Vol. 2 No. 3 (2013): Jurnal Manajemen Terapan dan Keuangan ]]>
Publisher : <![CDATA[Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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DOI: 10.22437/jmk.v2i3.1821
<![CDATA[Penelitian ini bertujuan untuk membuktikan secara empiris kemampuan beban pajak tangguhan, aset pajak tangguhan, dan akrual dalam memprediksi indikasi praktik manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2011. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh sampel 13 perusahaan. Metode analisis data yang digunakan adalah statistik deskriptif dan uji hipotesis dengan regresi logistik. Hasil uji statistik menunjukkan bahwa beban pajak tangguhan, aset pajak tangguhan dan akrual tidak mampu memprediksi praktik manajemen laba.]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN ( Study Empiris pada Perusahaan Perbankan di BEI 2008 – 2010) ]]>
<![CDATA[Wiwik Tiswiyanti]]>;
<![CDATA[Yuliana Yuliana]]>;
<![CDATA[Marliza Marliza]]>
<![CDATA[ Jurnal Manajemen Terapan dan Keuangan Vol. 1 No. 2 (2012): Jurnal Manajemen Terapan dan Keuangan ]]>
Publisher : <![CDATA[Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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DOI: 10.22437/jmk.v1i2.1825
<![CDATA[Penelitian bertujuan untuk membuktikan secara empiris pengaruh (1) Modal Intelektual (VAIC™) yang diukur melalui Value Added Capital Employed (VACA), Value Added Human Coefficient (VAHU), dan Structural Capital Value Added (STVA) secara simultan terhadap kinerja keuangan yang diukur dengan Return On total Asset (ROA). (2) Efisiensi modal fisik yang diukur dengan Value Added Capital Employed (VACA) terhadap Kinerja Keuangan (ROA). (3) Efisiensi modal manusia (Human Capital) yang diukur dengan Value Added Human Coefficient (VAHU) terhadap Kinerja Keuangan (ROA). (4) Efisiensi modal struktural (Structural Capital) yang diukur dengan Structural Value Added Coefficient (STVA) terhadap Kinerja Keuangan (RAO). Dari analisis dengan metode regresi linear berganda yang dilakukan maka dapat disimpulkan bahwa komponen modal intelektual (VAICTM) yaitu VACA, VAHU dan STVA secara simultan memiliki pengaruh signifikan terhadap kinerja keuangan. Secara parsial, variabel VACA dan STVA memiliki pengaruh signifikan terhadap kinerja keuangan sedangkan VAHU tidak berpengaruh terhadap kinerja keuangan. Hal ini dapat mengindikasikan bahwa modal fisik dan modal struktural dalam perusahaan sangat berpengaruh terhadap kinerja keuangan.]]>
<![CDATA[KUALITAS LAPORAN KEUANGAN DAN IMPLEMENTASI SAK ETAP PADA UMKM DI KOTA JAMBI ]]>
<![CDATA[Wiwik Tiswiyanti]]>;
<![CDATA[Desri Yanto]]>;
<![CDATA[Fitrini Mansur]]>
<![CDATA[ Jurnal Manajemen Terapan dan Keuangan Vol. 7 No. 2 (2018): Jurnal Manajemen Terapan dan Keuangan ]]>
Publisher : <![CDATA[Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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DOI: 10.22437/jmk.v7i2.5459
<![CDATA[Penelitian bertujuan untuk mengetahui kualitas laporan keuangan UMKM dan implementasi SAK ETAP. Populasi dalam penelitian ini adalah UMKM Batik/ Sandang yang berada di Kota Jambi tepatnya di Seberang kota Jambi. Populasi dalam penelitian berjumlah 139. Pengambilan sampel dengan tekhik proposif samping dan berjumlah 23 UMKM Batik . Analisis data yang digunakan adalah analisis deskriptif untuk mencari gambaran kualitas laporan keuangan dan implementasi SAK ETAP. Hasil penelitian menunjukkan bahwa Kualitas laporan keuangan UMKM di Kota Jambi Seberang kurang baik terdapat 13,045% laporan keuangan yang sudah baik. 13,045% laporan keuangan kurang baik dan lebih dari separo dari pengusaha UMKM belum memahami dengan baik mengenai pembuatan laporan keuangan yang baik atau sebesar 73,91%. Semua responden sebanyak 23 responden 100% belum mengimplementasikan SAK ETAP. Sehingga laporan keuangan yang dibuat belum sesuai dengan standar laporan keuangan UMKM yang berlaku penyebabnya adalah ketidaktahuan mereka tentang standar laporan keuangan UMKM yaitu SAK ETAP]]>
<![CDATA[Pemahaman Makna Laba dan Penentuan Laba Bagi Pedagang Kaki Lima (Depan Kampus Universitas Jambi Mendalo) ]]>
<![CDATA[Wiwik Tiswiyanti]]>;
<![CDATA[Desriyanto Desriyanto]]>;
<![CDATA[Rizki Yuli Sari]]>
<![CDATA[ Accounthink Vol 3 No 02 (2018) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v3i02.1486
<![CDATA[Penelitian ini bertujuan untuk mengetahui pemahanam makna laba dan penentuan laba bagi Pedagang Kaki Lima. Kegiatan penelitian dilakukan dengan cara melakukan wawancara tidak terstruktur terhadap Pedagang Kaki Lima berjumlah 10 orang yang beroperasi di depan kampus Universitas Jambi Mendalo. Wawancara dilakukan untuk memperoleh gambaran mengenai aktivitas produksi pedagang, serta memperoleh pemahaman makna laba dan penentuan laba bagi pedagang kaki lima dengan pendekatan Hermeneutik. Hasil Penelitian memberi gambaran bahwa pedagang kaki lima memiliki pemahaman makna laba atau keuntungan yang terbentuk dari pengalaman mereka selama menjalankan usahanya dengan makna yang sama dan bahasa yang berbeda. Tetapi secara konsep dapat dikatakan penentuan laba yang dilakukan sudah sejalan dengan teori bahwa laba merupakan selisih antara pendapatan dan biaya. Laba bermakna sebagai sebuah keuntungan. Keuntungan cenderung diartikan sebagai kombinasi antara pendapatan dan pengeluaran yang disebut excess]]>
<![CDATA[GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA BERDASARKAN BALANCED SCORECARD ]]>
<![CDATA[Dewi Fitriyani]]>;
<![CDATA[Wiwik Tiswiyanti]]>;
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v20i3.7
<![CDATA[The aims of the study were to describe the practice of good corporate governance, to measure performance on PDAM with balanced scorecard, and to find out the correlation between the practice of good corporate governance to performance. This study conducted on five PDAM in Jambi Province. Collection of data obtained through interviews, questionnare, annual report, related of documents and policies. The results of this study indicate good corporate governance practices on PDAM in Jambi Province in pretty good kriteria. PDAM performance scores as measured by balanced scorecard show overall is still considered less than the target maksimum working. The result of Pearson Product Moment test show the correlation between good corporate governance practices with the performance has a strong relationship but not significant.]]>
<![CDATA[The Role of Organizational Culture and Budget Participation in Enhancing Managerial Performance in Government: A Systematic Literature Review ]]>
<![CDATA[Ranti Melasari]]>;
<![CDATA[Sri Rahayu]]>;
<![CDATA[Wirmie Eka Putra]]>;
<![CDATA[Rita Friyani]]>;
<![CDATA[Wiwik Tiswiyanti]]>
<![CDATA[ International Journal of Economics and Management Sciences Vol. 2 No. 2 (2025): May : International Journal of Economics and Management Sciences ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijems.v2i2.811
<![CDATA[This study aims to systematically examine the relationship between budget participation and organizational culture on improving managerial performance in the government sector. Using the Systematic Literature Review (SLR) approach with PRISMA guidelines, a total of ten relevant national and international scientific articles in the period 2020 - 2025 were analyzed thematically and comparatively. The results showed that budget participation generally contributes positively to managerial performance, especially when supported by an adaptive, collaborative and inclusive organizational culture. Organizational culture plays an important role as a reinforcing factor, which can maximize the effectiveness of the participatory budgeting process. However, there were also variations in results that were influenced by organizational characteristics, leadership styles, and internal cultural readiness. This study concludes that the synergy between participatory systems and organizational culture is a key prerequisite for creating superior managerial performance in government environments. The findings provide strategic implications for policy makers in designing more participatory budget governance and building an organizational culture that supports bureaucratic transformation.]]>
<![CDATA[Determinants of Government Financial Reporting Quality: A Systematic Literature Review on the Role of Human Resource Competency ]]>
<![CDATA[Suryani Suryani]]>;
<![CDATA[Sri Rahayu]]>;
<![CDATA[Wirmie Eka Putra]]>;
<![CDATA[Rita Friyani]]>;
<![CDATA[Wiwik Tiswiyanti]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v2i4.787
<![CDATA[This study aims to analyze the determinants of the quality of government financial reports with a focus on the role of human resource (HR) competency through a systematic literature review. Based on the analysis of 10 selected articles, it was found that HR competency has a variety of influences on the quality of financial reports, ranging from significant positive to insignificant, depending on the context and moderating variables. Several studies have shown that human resource competency has a direct or indirect effect through mediators such as information quality or internal control systems. On the other hand, other studies have revealed that factors such as information technology, accounting systems, and internal control often have a more dominant impact. These findings highlight the importance of a holistic approach that combines improving HR competency with strengthening supporting systems to achieve optimal financial report quality. The implications of this research can be a reference for the government and stakeholders in designing effective HR development and financial governance policies.]]>
<![CDATA[THE EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY ON COMPANY VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2020-2022) ]]>
<![CDATA[Muhammad Raghib Ardianto]]>;
<![CDATA[Wiwik Tiswiyanti]]>;
<![CDATA[Ratih Kusumastuti]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i5.3391
<![CDATA[This study aims to determine the effect of profitability, leverage and liquidity on company value with dividend policy as an intervening variable (case study of Manufacturing companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022). The population in this study were Manufacturing companies in the Consumer Goods Industry Sector for the period 2020-2022. The research sample was selected using a purposive sampling technique, which is a sampling technique using predetermined criteria, so that a total sample of 63 research samples was obtained. This research method uses a quantitative method. This study uses secondary data obtained through data on idx.com, yahoo.finance.com and the respective company websites. The results of the study indicate that profitability and leverage have a positive effect on company value. Profitability, Leverage, Liquidity have no effect on dividend policy. Profitability, Leverage, Liquidity and Dividend Policy have no effect on company value. Dividend Policy is unable to mediate the effect of profitability, leverage and liquidity on company value.]]>
<![CDATA[The Effect Of Profitability, Financial Distress, Company Operational Complexity And Company Size On Audit Delay In Mining Sector Companies ]]>
<![CDATA[Sherly Heriyanti]]>;
<![CDATA[Sri Rahayu]]>;
<![CDATA[Wiwik Tiswiyanti]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v3i4.340
<![CDATA[This study examines how profitability, financial distress, operational complexity, and company size influence audit delay, analyzed in non-financial companies listed on the Indonesia Stock Exchange between 2021 and 2023. Audit delay is a critical issue because it impacts the timeliness of financial information delivery needed by stakeholders in decision-making. Timeliness of reporting reflects the level of transparency and accountability of a company to the public. Profitability reflects a company's ability to generate profits, financial distress indicates the potential risk of default, operational complexity relates to the operational structure and number of subsidiaries, while company size reflects the extent of resources and reporting systems. A purposive sampling method was used to obtain a sample of 228 observational data from 57 companies over three years. Secondary data obtained from company annual reports were collected through documentation methods. SPSS 29 was used to conduct regression analysis on the obtained data. This research is expected to provide additional insights for academics, auditors, and regulators in understanding the factors influencing audit delay and encouraging the creation of a more efficient and accountable audit process.]]>
<![CDATA[Tax Socialization and Assistance in Kademangan, Muaro District, Jambi ]]>
<![CDATA[Wiwik Tiswiyanti]]>;
<![CDATA[Riksy Hernando]]>;
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Indonesian Journal of Society Development Vol. 2 No. 6 (2023): December 2023 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijsd.v2i6.7556
<![CDATA[The service aims to help partners understand aspects of taxation, especially village treasurers, regarding the village funds used. The tax socialization carried out in Kademangan Village relates to income tax, value added tax, treasurer's tax. With this socialization, it is hoped that the implementation of tax obligations in Kademangan Village can be carried out well again so that the government's efforts to achieve state revenue from the taxation sector can be achieved. As a result of the service carried out by the team in Kademangan Village, in general village officials have carried out tax obligations related to deductions/collections and deposits. Guidance on how to fill out a Tax Payment Letter (SSP) and Notification Letter (SPT) regarding tax withheld/collected. Provide assistance to submit Notification Letters online which has not been done by the Village Treasurer]]>
