Article Per Year (5 Year)
p-Index From 2020 - 2025
1.203
P-Index
This Author published in this journals
All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pendidikan dan Kewirausahaan JEBD Jurnal Ilmiah Akuntansi Nusantara Mengabdi kepada Negeri Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi
Wiwin Wahyuni
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA) James Tumewu; Wiwin Wahyuni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.433 KB) | DOI: 10.34204/jiafe.v4i1.1076

Abstract

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.
Dampak Pandemi Covid-19 terhadap UMKM Wiwin Wahyuni; Lilik Mardiana
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 3 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i3.584

Abstract

This Covid-19 has had a bad impact on business and the economy, even business and economic uncertainty has become a very frightening specter for MSME actors. In order to maintain business continuity while at the same time saving the national economy, the government has implemented various socio-economic policy programs, including policy incentives and tax facilities that can be utilized by taxpayers. MSMEs are expected to boost economic growth and economic recovery. Through the empowerment of micro-enterprises, they can help people who have experienced layoffs and lost income because their businesses have been affected by the COVID-19 pandemic. The government can provide grants for start-up businesses. Among them are through people's business credit and providing loan repayment relief for MSMEs. The National Economic Recovery Policy (PEN) will encourage the re-growth of micro, small and medium enterprises. The government can provide grants for start-up businesses. Among them are through people's business credit and providing loan repayment relief for MSMEs. Nevertheless, he continued, it is necessary to increase cooperation between ministries, institutions, local governments, banking institutions, fintech, marketplaces, and all business actors so that they can compete in the market during this pandemic, support MSMEs to advance to class by helping implement digitalization of the environment. every step of daily business operations.
Pengaruh Rasio Likuiditas Resiko Pembiayaan dan Permodalan terhadap Kinerja Bank Umum Syariah Wiwin Wahyuni; Lilik Mardiana; Sukamto Sukamto
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 11 No 1 (2023)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v11i1.635

Abstract

Laporan keuangan utama yang dihasilkan dari proses akuntansi adalah neraca, laporan rugi-laba, dan juga laporan aliran kas. Neraca dibuat dengan maksud untuk menggambarkan posisi keuangan suatu organisasi pada suatu saat tertentu. Pembiayaan adalah sumber pendapatan bank syariah yang terbesar, namun sekaligus merupakan sumber risiko operasi bisnis yang terbesar, yaitu timbulnya Pembiayaan bermasalah, karena dengan adanya pembiayaan bermasalah bukan saja menurunkan pendapatan bagi bank syariah tetapi juga akan berdampak pada kesehatan bank syariah dan pada akhirnya akan merugikan nasabah penyimpan. profitabilitas bank merupakan kemampuan bank dalam mendapatkan keuntungan dalam suatu periode. rasio “Return On Assets“(ROA) yang dipakai guna mengukur kemampuan bank dalam memperoleh laba dan melakukannya secara efisien secara keseluruhan. Rasio likuiditas sering digunakan dalam dunia perbankan diperoleh dari “Loan to Deposit Ratio” (LDR). Namun “Loan to Deposit Ratio” (LDR) itu sendiri digunakan untuk objek penelitian pada bank konvensional, sedangkan jika bank syariah menggunakan istilah berbeda yaitu “Financing to Deposit Ratio “(FDR).””Non Performing Financing” (NPF) pada bank syariah atau pada bank konvensional disebut “Non Performing Loan (NPL) merupakan rasio keuangan yang berkaitan dengan resiko kredit. Non Performing Financing” (NPF) menunjukan risiko pembiayaan yang akan dihadapi bank akibat dari penyaluran pembiayaan dan investasi dana bank. Capital adequacy ratio digunakan untuk mengukur kemampuan permodalan yang ada untuk menutup kemungkinan kerugian di dalam kegiatan perkreditan dan perdagangan surat-surat berharga.
Sosialisasi Perhitungan TER PPh Pasal 21 di Lingkungan Kecamatan Simokerto Kota Surabaya (PP 58 Tahun 2023 dan PMK 168 Tahun 2023 ) Adrianto Trimarjono; Wiwin Wahyuni; Lilik Mardiana
Nusantara Mengabdi Kepada Negeri Vol. 1 No. 4 (2024): November: Nusantara Mengabdi Kepada Negeri
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/numeken.v1i4.740

Abstract

Currently, one concrete manifestation of community participation in nation building is by paying taxes. Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024
Pengaruh Harga Jual, Modal Sosial Dan Pengelolaan Keuangan Terhadap Pendapatan UMKM Di Wilayah Kecamatan Sambikerep Surabaya Barat Resita Devi Cahyani; Wiwin Wahyuni
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyze the influence of pricing strategy, social capital, and financial performance on the income of Micro, Small, and Medium Enterprises (MSMEs) in West Surabaya area. MSMEs play a vital role in the national economy but continue to face various challenges, such as inaccurate pricing, weak social capital, and poor financial record-keeping. This research adopts a quantitative approach using a survey method involving 95 MSME respondents. Data collection was carried out through a closed-ended questionnaire using a Likert scale. The independent variables include pricing strategy, social capital, and financial performance, while MSME income serves as the dependent variable. The data were analyzed using multiple linear regression to determine the partial and simultaneous effects of each variable. The findings of this study are expected to contribute theoretically to the development of MSME literature and provide practical recommendations for business actors and policymakers in enhancing income and sustainability of MSMEs.
PERBEDAAN PERSEPSI ANTARA MAHASISWA SENIOR DAN MAHASISWA JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM STUDI S1(PADA MAHASISWA AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA) Dinda Rolesa; Wiwin Wahyuni
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/c9d8t313

Abstract

The accounting profession plays a vital role in the business and economic world as a provider of accurate financial information to support decision-making. In the face of changes in the business environment and technological advances, students' perceptions of this profession are important because they are the future professionals. This study aims to compare the perceptions of senior and junior students in the Accounting Program at Wijaya Kusuma University in Surabaya toward the accounting profession. Differences in perspectives between the two groups are believed to be influenced by academic experience, exposure to the workplace, and understanding of the challenges of the accounting profession. The method used is descriptive comparative with a quantitative approach. Data was collected through questionnaires distributed to first-year and final-year students, then analyzed to identify differences in perceptions. The results show that senior students have more realistic and critical views, while junior students tend to be idealistic and optimistic. These differences are related to the greater internship experience and interaction with practitioners experienced by senior students. These findings emphasize the importance of practical experience and case-based learning in shaping mature perceptions. This study provides valuable insights for curriculum development and career development strategies to prepare graduates to face the dynamics of the accounting profession and strengthen the integration of theory and practice in accounting education
Penerapan Laporan Keuangan Sesuai SAK Entitas Mikro Kecil Dan Menengah (Studi Kasus Pada Umkm Desa Giri Kec. Kebomas Kab.Gresik) Lilik Mardiana; Wiwin Wahyuni; Sukamto Sukamto
Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi Vol. 1 No. 2 (2023): Desember, Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/manivest.v1i2.68

Abstract

MSME players should know how to prepare financial reports using the accounting records they have. For the purposes of preparing financial reports, MSME players must know the data needed and the procedures for implementing a financial recording system so as to produce adequate financial reports. This internal financial information is the final result of accounting records that are useful by management for business development. MSMEs only carry out very simple records. Recording is only carried out for business income transactions received and disbursed, while transactions for electricity costs, supplies and transactions related to company operations are not recorded. The researcher aims to provide direction to MSME leaders in reading financial reports and other information contained, by creating and presenting financial reports in accordance with SAK EMKM. The method used by the author is qualitative. Researchers used interview techniques that included questions and answers when collecting data with MSME actors, direct observation and data collection for recording financial reports, documentation and analysis.
Co-Authors Adrianto Trimarjono Dinda Rolesa James Tumewu Lilik Mardiana Resita Devi Cahyani Sukamto Sukamto