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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 Jurnal Analisis Bisnis Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Journal of Islamic Accounting and Finance Research Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Studium: Jurnal Pengabdian Kepada Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development JUPEMA
Wiwik Tiswiyanti
Fakultas Ekonomi Dan Bisnis Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Asian Journal of Management Analytics

 1 
Financial Health Analyze of Building Construction Sub-Sector BUMN Companies on the Indonesian Stock Exchange Period 2020 – 2022 Putri, Kartika Malika; Sam, Iskandar; Tiswiyanti, Wiwik
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9619

Abstract

This research aims to analyze the financial health of state-owned companies in the building construction sub-sector on the Indonesia Stock Exchange in 2020-2022 using 8 ratios, namely ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turnover, and TMS to TA . The type of data used in this research is secondary data. This type of research is descriptive research with a quantitative approach. The results of the research show that PT Wijaya Karya received a BB rating in the "LESS HEALTHY" category from 2020-2022, then PT Pembangunan Perumahan in 2020 received a B rating and increased to a BB rating in the "LESS HEALTHY" category during 2021-2022, then PT Adhi Karya in 2020-2021 received a B rating and increased in 2022 to BB with the "LESS HEALTHY" category, then PT Waskita Karya in 2020 obtained a CCC rating with the "NOT HEALTHY" category then in 2021-2022 it increased to a B rating with “LESS HEALTHY” category.
The Influence of the Implementation of Local Government Information Systems, Human Resources, and Internal Control on the Qualitative Characteristics of Jambi City Government Financial Reports Siregar, Ermina; Sam, Iskandar; Tiswiyanti, Wiwik
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14054

Abstract

This study aims to analyze the effect of the application of the Regional Government Information System (SIPD), the quality of human resources (HR), and internal control on the qualitative characteristics of the financial statements of the Jambi City Government. The quality of local government financial reports is an important indicator in assessing the accountability and transparency of public financial management. By utilizing data from the Jambi City Government, this study uses a quantitative method with a survey approach to test the proposed hypothesis. The results showed that the implementation of SIPD, the quality of human resources, and internal control significantly positively affected the qualitative characteristics of financial statements, which include relevance, reliability, comparability, and understandability. This study provides practical implications for local governments in improving the quality of financial statements through optimizing information systems, developing human resource competencies, and strengthening internal control systems.
Comparative Analysis of Sales, Gross Profit and GPM Before After the Increase in Vat in the Industrial Sector 2020-2024 Apriyanti, Nur Ulyana; Mukhzarudfa, Mukhzarudfa; Tiswiyanti, Wiwik
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14065

Abstract

This study aims to perform a comparative analysis of sales levels, gross profit, and GPM before and after the increase in the (VAT) rate in companies listed on the IDX from 2020 to 2024. This is a comparative study using a quantitative approach. The data used in this research is secondary data, obtained from financial reports of companies listed on the IDX for the years 2020-2024.Sampling in this study was conducted using a purposive sampling technique, resulting in 32 companies from a population of 66 that met the criteria. The technique used to analyze the comparison of sales levels, gross profit, and GPM before and after the VAT rate increase is the Wilcoxon Signed Rank Test. The analysis reveals a significant difference in sales levels and gross profit, while no significant difference was found in the GPM before and after the VAT rate increase in the companies listed on the IDX.The results of the study indicate a significant difference in sales levels and gross profit before and after the VAT rate increase.
Co-Authors Achmad Hizazi Addawiyah, Maulidiani Akbar, Awal Apriyanti, Nur Ulyana B, Sylvia Kartika Wulan Dahmiri Dewi Fitriyani Enggar Diah PA Enggar Diah Puspa Arum Fitrini Mansur Fredy Olimsar FRIYANI, RITA Hamdani, Ahmad Hamzah, Hamzah Haryadi Haryadi Heni Pujiastuti Indah Aurelia Jayawarsa, A.A. Ketut Juantara, Billy Akbar KARTIKA WULAN BHAYANGKARI, SYLVIA Kartini, Puti Tri Khairunnisa Khairunnisa Khaldun, Muhammad Hafidz Ibnu Kurnia, Reni Indah Misni Erwati, Misni Muhlis, Fatkur Mukhzarudfa, Mukhzarudfa Nababan, Carmelita Nela Safelia, Nela Netty Herawaty Putri, Kartika Malika Rachmawati, Devy Rahayu Rahayu Rainiyati Rainiyati Ratih Kusumastuti Reka Maiyarni Rico Wijaya Z Rizaldi, Sendy Rizki B, Anisa Sam, Iskandar Siregar, Ermina Sri Rahayu SRI RAHAYU Susfa Yetti, Susfa Suswita Roza Thamrin, Wisnami Syakhira Tuti, Srimastuti Warislan, Putri Wendry, Widyasari Widya Sari Wendry Wiralestari, Wiralestari Wirmie Eka Putra Yudi Yudi Yuliusman Yuliusman