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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Jurnal Analisis Bisnis Ekonomi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Journal of Islamic Accounting and Finance Research Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Studium: Jurnal Pengabdian Kepada Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Economic Reviews Journal Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Indonesian Journal of Society Development (IJSD) Jurnal Bisnis Kompetitif Jurnal Pepadu Jambi Accounting Review (JAR) International Journal of Integrative Sciences Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Analisis Bisnis Ekonomi Jurnal Cakrawala Akuntansi
Wiwik Tiswiyanti
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PRAKTIK GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN AIR MINUM DAERAH (PDAM) Fitriyani, Dewi; Tiswiyanti, Wiwik; Prasetyo, Eko
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014): Volume 12, Nomor 2, Oktober 2014
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.164 KB)

Abstract

Good Corporate Governance (GCG) memberikan pedoman bagi perusahaan untuk menata kelola perusahaan sesuai dengan tujuan yang telah ditetapkan. Permasalahan dalam penelitian ini adalah bagaimana praktik good corporate governance pada Perusahaan Air Minum Daerah (PDAM). Penelitian ini bertujuan untuk mengetahui praktik good corporate governance pada PDAM. Penelitian dilakukan pada 5 (lima) PDAM di Provinsi Jambi. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Praktik GCG diukur menggunakan indeks bobot skor yang disusun berdasarkan Peraturan Menteri BUMN tentang Tata Kelola Perusahaan yang Baik pada BUMN. Peraturan ini digunakan karena PDAM memiliki karakteristik kepemilikan modal yang sama yaitu pemerintah. Hasil penelitian menunjukkan bobot skor indeks praktik GCG pada PDAM di Provinsi Jambi pada rentang nilai 60 – 75 dengan kriteria cukup baik.
IMPLEMENTASI PP NO 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA JAMBI Tiswiyanti, Wiwik; Wendry, Widyasari
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The research aims to analyze the effect of the implementation of PP No. 46 of 2013 towards taxpayer compliance in MSMEs in the city of Jambi. The population in this research is Clothing UMKM which consists of UMKM Cloth Songket and Embroidered UMKM in Jambi City as tax objects Government Regulation No. 46 of 2013. With a sample of 30 UMKM. Data was collected using a questionnaire. Data analysis techniques using Simple Regression Analysis. The research results show that the Implementation of Government Regulation No. 46 has a positive effect on the compliance of taxpayers who can be appointed the value of t count is greater than the value of t table that is 3.73 1> 2.045 and the significance of 0.001 is less than 0.005 which indicates that the Implementation of PP No. 46 of 2013 has an effect on taxpayer compliance.
PRAKTIK GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN AIR MINUM DAERAH (PDAM) Fitriyani, Dewi; Tiswiyanti, Wiwik; Prasetyo, Eko
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014): Volume 12, Nomor 2, Oktober 2014
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.164 KB)

Abstract

Good Corporate Governance (GCG) memberikan pedoman bagi perusahaan untuk menata kelola perusahaan sesuai dengan tujuan yang telah ditetapkan. Permasalahan dalam penelitian ini adalah bagaimana praktik good corporate governance pada Perusahaan Air Minum Daerah (PDAM). Penelitian ini bertujuan untuk mengetahui praktik good corporate governance pada PDAM. Penelitian dilakukan pada 5 (lima) PDAM di Provinsi Jambi. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Praktik GCG diukur menggunakan indeks bobot skor yang disusun berdasarkan Peraturan Menteri BUMN tentang Tata Kelola Perusahaan yang Baik pada BUMN. Peraturan ini digunakan karena PDAM memiliki karakteristik kepemilikan modal yang sama yaitu pemerintah. Hasil penelitian menunjukkan bobot skor indeks praktik GCG pada PDAM di Provinsi Jambi pada rentang nilai 60 ? 75 dengan kriteria cukup baik.
GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA BERDASARKAN BALANCED SCORECARD Fitriyani, Dewi; Tiswiyanti, Wiwik; Prasetyo, Eko
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.861 KB) | DOI: 10.24912/ja.v20i3.7

Abstract

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.
PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017) Warislan, Putri; Putra, Wirmi Eka; Tiswiyanti, Wiwik
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 2, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.744 KB) | DOI: 10.14710/jaa.15.2.221-243

Abstract

This research was aimed to know the influence of conservatism accounting and corporate socialresponsibility (CSR) disclosure on earnings management. Variable of conservatism accountingwas proxied by accrual. Variable of corporate social responsibility (CSR) disclosure was proxiedby corporate social responsibility index (CSRI) which refers to guidelines corporate socialresponsibility index (CSRI) version GRI-G4 and GRI Standard. Sample used in this research wasmining companies listed in IDX (Indonesian Stock Exchange) from 2015 – 2017. Samplingtechnique used in this research was purposive sampling. Samples collected in this research were31 companies, a total of 93 data. Data analysis used in this research was descriptive statistics anddata panel regression analysis. Software used to run data was evies 7. The results of this researchshowd as follow. Simultaneously, conservatism accounting and coporate social responsibility(CSR) disclosure had influence on earnings management. Partially, conservatism accounting hadinfluence on earnings management, while corporate social responsibility (CSR) disclosure had noinfluence on earnings management.
Pengaruh Return on Asset (ROA), Return on Equity (ROE) dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure Kartini, Puti Tri; Maiyarni, Reka; Tiswiyanti, Wiwik
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.15636

Abstract

Abstract. The purpose of this research isto determine the effect ofReturn On Asset (ROA), Return In Equity (ROE) and firm size towards Corporate Social Responsibility Disclosure. This research use companies listed on the Indonesian Stock Exchange (IDX) and Stock Exchange of Thailand (SET) period 2011 – 2017. Sampling method used in this research was purposive sampling.Samples collected in this research are 21 companies consists of 13 Indonesian companies and 8 Thailand companies. The method of analysis in this research is multiple regression analysis with technique analysis descriptive statistics. The result of hypothesis as follows. First, Return On Asset (ROA), Return On Equity (ROE) and firm size in simultan has an effect on Corporate Social Responsibility Disclosure in BEI and in SET. Second, Return On Asset (ROA) has an effect an effect on Corporate Social Responsibility Disclosure in BEI. Third, Return On Asset (ROA) has an effect an effect on Corporate Social Responsibility Disclosure in SET. Fourth, Return On Equity (ROE) has an effect an effect on Corporate Social Responsibility Disclosure in BEI. Fifth, Return On Equity (ROE) has an effect an effect on Corporate Social Responsibility Disclosure in SET . Sixth, firm size has no an effect an effect on Corporate Social Responsibility Disclosure in BEI. Seventh, firm size has no  an effect an effect on Corporate Social Responsibility Disclosure in SET. Keywords. Corporate Social Responsibility Disclosure; ROA; ROE and Firm Size.Abstrak. Tujuan Penelitian ini adalah untuk mengetahui pengaruh Return On Asset (ROA), Return On Equity (ROE) dan ukuran perusahaan terhadap Corporate Social Responsibility Disclosure.Penelitian ini menggunakan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan  Stock Exchange Of Thailand (SET) periode 2011 – 2017. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan dalam penelitian ini berjumlah 21 perusahaan terdiri dari 13 perusahaan Indonesia dan 8 perusahaan Thailand. Teknik analisis data dalam penelitian ini adalah analisis regresi linear berganda. Hasil pengujian hipotesis sebagai berikut. Pertama, Return On Asset (ROA), Return On Equity (ROE) dan ukuran perusahaan secara simultan berpengaruh terhadap Corporate Social Responsibility Disclosure pada perusahaan di BEI dan SET. Kedua, Return On Asset (ROA) berpengaruh terhadap Corporate Social Responsibility Disclosure pada perusahaan di BEI.  Ketiga, Return On Asset (ROA) berpengaruh terhadap Corporate Social Responsibility Disclosure pada perusahaan di SET. Keempat, Return On Equity (ROE) berpengaruh terhadap Corporate Social Responsibility Disclosure pada perusahaan di BEI. Kelima, Return On Equity (ROE) berpengaruh terhadap Corporate Social Responsibility Disclosure pada perusahaan di SET.  Keenam, ukuran perusahaan tidak berpengaruh terhadap Corporate Social Responsibility Disclosure pada perusahaan di BEI. Ketujuh, ukuran perusahaan berpengaruh terhadap Corporate Social Responsibility Disclosure pada perusahaan di SET.Kata kunci.  Corporate Social Responsibility Disclosure; ROA; ROE dan Ukuran Perusahaan.
PRAKTIK GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA BERDASARKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM Dewi Fitriyani; Wiwik Tiswiyanti; Eko Prasetyo
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The aims of the study were to describe the practice of good corporate governance, to measure performance 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 criteria. PDAM perfomance scores as measured by balanced scorecard show overall is still considered less than the target maximum 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.  Keywords: Good Corporate Governance Practice, Performance, Balanced Scorecard
Sosialisasi Peran Bank Sampah dalam Meningkatkan Kesehatan Lingkungan dan Kesejahteraan Masyarakat Wiwik Tiswiyanti; Dewi Fitriyani; Fitrini Mansur; Suswita Roza; Widya Sari Wendry
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.025 KB) | DOI: 10.53867/jpm.v1i2.29

Abstract

Sampah dapat dimanfaatkan untuk menambah penghasilan masyarakat seperti melalui pendirian Bank Sampah. Pendirian bank sampah dapat memiliki dampak yang positif bagi masyarakat dan lingkungan. Tujuan kegiatan pengabdian ini adalah untuk menyelesaikan permasalahan yang dihadapi oleh mitra melalui peran bank sampah dalam meningkatkan kesehatan lingkungan dan kesejahteraan masyarakat. Pengabdian dilaksanakan pada tanggal 7 September 2020 di Kantor Desa Simpang Sungai Duren dan diikuti oleh 20 orang peserta yang terdiri dari tua tengganai dan pengelola BumDes. Kegiatan pengabdian dilaksanakan dengan metode ceramah berupa sosialisasi. Antusiasme peserta kegiatan menunjukkan keingintahuan peserta bagaimana cara mendirikan bank sampah dan hal lain terkait bank sampah serta manfaatnya bagi warga lingkungan dan kesehatan masyarakat sekitar.
Analysis of ethical decisions of tax consultants in Southern Sumatra Region Wiwik Tiswiyanti; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 3 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.08 KB) | DOI: 10.22437/ppd.v10i3.13123

Abstract

This study aims to determine the factors that influence the ethical decision-making of tax consultants in the Southern Sumatra Region. The population of this research is all tax consultants who are members of the Indonesian Tax Consultants Association (IKPI), which includes the provinces of Lampung, South Sumatra, Bangka Belitung, and Jambi. The total population is 139 tax consultants. The entire population was used as the research sample (with a return sample of 109 respondents). Data were analyzed using SEM-WarpPLS. The results of the analysis found that: (1) Machiavellian had a negative effect on ethical decisions (2) Machiavellian had a negative effect on ethics and social responsibility (3) Ethics and social responsibility had a positive effect on ethical decisions (4) Ethics and social responsibility can partially mediate the relationship between Machiavellian and ethical decisions
Analisis Perbandingan Potensi Financial Distress Sebelum dan Selama Pandemi COVID-19 Menggunakan Metode Grover, Springate dan Zmijewski Ratih Kusumastuti; Wiwik Tiswiyanti; Sintia Marselina
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1331

Abstract

Pandemi COVID-19 merupakan peristiwa menyebarnya penyakit coronavirus 2019 yang menjadi masalah kesehatan yang serius saat ini di berbagai negara termasuk di Indonesia. Hal tersebut juga berdampak pada terkontraksinya perekonomian Indonesia sesuai data BPS yaitu -5,32% YoY dikarenakan menurunnya daya beli masyarakat akibat kekhawatiran juga kebijakan Pembatasan Sosial Berskala Besar (PSBB). Salah satu sektor yang terkena dampak pandemi adalah sektor transportasi, tercatat pendapatan sektor transpotasi menurun 25%-50% sejak adanya pandemi COVID-19. Tujuan dari penelitian ini adalah menganalisis perbandingan potensi financial distress sebelum dan selama pandemi COVID-19 pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia dengan metode grover, springate dan zmijewski. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan berdasarkan pendekatan yang digunakan, penelitian ini termasuk ke dalam penelitian komparatif. Pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling, sehingga diperoleh diperoleh jumlah sampel sebanyak 11 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan metode dokumentasi dengan data sekunder berupa laporan keuangan perusahaan tahun 2018-2021. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19 berdasarkan metode grover dan zmijewski. Sedangkan berdasarkan metode springate, menunjukkan hasil bahwa terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19. Peneliti memberikan saran kepada peneliti selanjutnya untuk meneliti sektor lain dan variabel lain selain financial distress yang kemungkinan juga terdampak karena adanya pandemi COVID-19. Selain itu, diharapkan juga agar dapat menambah model prediksi lain seperti model altman, ohlson, fulmer, zavgren, taffler dan lain sebagainya sehingga hasil yang didapatkan lebih bervariasi. Keywords: COVID-19, Financial Distress, Grover, Springate, Zmijewski.
Co-Authors Achmad Hizazi Addawiyah, Maulidiani Afrizal Akbar, Awal Apriyanti, Nur Ulyana Arif Firmansyah B, Sylvia Kartika Wulan Berlin Dhamos Syahputra Silalahi Dahmiri Dewi Firdaus, Taufiq Akbar Dewi Fitriyani Diah Restu P Diana Safutri Dios Nugraha Putra Dwi Annisa A Eko Prasetyo Elisa Rama Yanti Enggar Diah PA Enggar Diah PA Enggar Diah Puspa Arum Febro, Zahra Rasyanda Fithri Salsabila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hamdani, Ahmad Hamzah Hamzah Hamzah, Hamzah Haryadi Haryadi Heni Pujiastuti Hernando, Riski Ihwana, Sandy Ikhsan M., Muhammad Ilham Wahyudi Indah Aurelia Iskandar Sam Istiqomah Melinda Jayawarsa, A.A. Ketut Juantara, Billy Akbar KARTIKA WULAN BHAYANGKARI, SYLVIA Kartini, Puti Tri Khairunnisa Khairunnisa Khaldun, Muhammad Hafidz Ibnu Khoirany Kurnia, Reni Indah Kurniawan, Rafmil M Sholihin M. Furqon Mila Novriani Misni Erwati, Misni Monica Zuanur Safitri Muhammad Raghib Ardianto Muhlis, Fatkur Mukhzarudfa, Mukhzarudfa Nababan, Carmelita Namira Putri Aninda Natalia Fitria Revini Pranata Nela Safelia Netty Herawaty Nur Puspita, Lovia Oki Permata Putra, Dios Nugraha Putri, Kartika Malika Rachmawati, Devy Rahayu Rahayu Rainiyati Rainiyati Rainiyati, Rainiyati ramadhan, Muhammad Gema Ratih Kusumastuti Reka Maiyarni Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Rizaldi, Sendy Rizki B, Anisa Salman Jumaili Sam, Iskandar Senusi, Novita Sintia Marselina Siregar, Ermina SRI RAHAYU Sri Rahayu Susfa Yetti, Susfa Susfayetti Suswita Roza Thamrin, Wisnami Syakhira Tuti, Srimastuti Velindi Simarmata, Yana Wahyu Hidayat Warislan, Putri Wendry, Widyasari Widya Sari Wendry Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Yudi Yudi Yudi Yulianti, Melly Maragretha Yuliusman Yuliusman Zulma, Gandy Wahyu Maulana