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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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Effect of Professional Commitment, Ethical Environment and Personal Cost on Intention to do Whistleblowing Khairunnisa, Khairunnisa; Hizazi, Achmad; Tiswiyanti, Wiwik
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.99

Abstract

This research was conducted to find out what factors influence a person's intention to do whistleblowing. The purpose of this study is to find out whether professional commitment, ethical environment, and personal costs affect the intention to do whistleblowing at the Public Works and Public Housing Office of Jambi Province. This study uses primary data and was obtained through questionnaires distributed to Civil Servants  who work at the Public Works and Public Housing Office of Jambi Province with a research sample of 71 respondents who work at the agency with the sampling technique using simple random sampling. The data analysis method used in this research is multiple linear regression analysis using the SPSS 25 program. The results of this study indicate that professional commitment, ethical environment, and personal costs have an influence on the intention to do whistleblowing. So it can be concluded that the higher the individual's professional commitment, the higher the intention to do whistleblowing, the higher the understanding of ethics in a work environment, the higher the intention to do whistleblowing, and the higher the personal cost, the higher the intention to do whistleblowing.
Pengaruh audit tenure, reputasi auditor, komite audit dan fee audit terhadap kualitas audit (studi empiris pada perusahaan yang terdaftar di indeks Kompas100 pada BEI Tahun 2012-2016) Rizaldi, Sendy; Rahayu, Sri; Tiswiyanti, Wiwik
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i1.15307

Abstract

This study examines the influence of audit tenure, auditors' reputation, audit committees, and audit fees on audit quality. Audit quality uses current proxy accruals; while the term is measured by counting the year in which the same auditors have made an engagement with the auditee, the reputation of the auditor is measured by a dummy variable using the big four and non-big four groups of auditors, the audit committee is measured by the percentage amount of the audit committee comparing to the number of commissioners and audit fee measured by professional fees account on the financial statement. The population in this study consists of listed go public firm KOMPAS100 index on Indonesia Stock Exchange in the year 2012-2016. The sampling method used is purposive sampling. The sample's total is 135 from 27 firms over five years of research in this research—multiple regression analysis used to be the analysis technique. The empirical result of this study shows that audit tenure and reputation of the auditor had not significantly influenced audit quality. Meanwhile, the audit committee and audit fee variable positively affect the audit quality.
Implementasi perhitungan harga pokok produksi tahu sumedang dengan penerapan metode full costing dan variable costing Juantara, Billy Akbar; Kusumastuti, Ratih; Tiswiyanti, Wiwik
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.721 KB) | DOI: 10.32670/fairvalue.v5i1.2095

Abstract

This research was conducted to determine the calculation of the cost of goods manufactured according to the company, to determine the calculation of the cost of production when using the full costing method and to determine the comparison of these methods. The location of the research is tofu company located in Pematang Sulur Jambi City. In regard to the cost of production, the company uses its own method which is certainly notappropriate in its implementation. Therefore an appropriate method is needed so that in calculating the cost of production is more accurate and the company can be more precise in making decisions. Based on this, a problem arises that is how the analysis of determining the method of calculating the cost of production on the tofu company if you use the full costing and variable costing method. The results of the study indicate that the full costing method can provide an accurate calculation of HPP, which in its calculation includes all elements of costs, both raw material costs, direct labor costs and fixed variable BOP. This is because the full costing method is very suitable for long-term decision making.
Pelatihan Perhitungan Harga Pokok Produksi Untuk Pengembangan Usaha Produksi Kuliner Kue Di Kota Jambi Herawaty, Netty; Rahayu, Sri; Tiswiyanti, Wiwik; Rahayu, Rahayu; B, Sylvia Kartika Wulan
Jurnal JUPEMA Vol. 3 No. 2 (2024): November 2024
Publisher : Laboratorium Pembelajaran FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jupema.v3i2.36680

Abstract

Pengabdian ini berjudul Pelatihan Perhitungan Harga Pokok Produksi Untuk Pengembangan Usaha Produksi Kuliner Kue Di Kota Jambi. Pengabdian ini dilaksanakan dengan mitra usaha kuliner Lapis Angso Duo. Tujuan pengabdian ini adalah meningkatkan pengetahuan dan kemampuan mitra dan peserta lainnya dalam perhitungan harga pokok produksi dan bagaimana pembelian bahan baku yang efisien sehingga pada saat ada orderan, produksi tidak terhambat hanya karena ketidaktersediaan bahan baku atau kekurangan bahan baku. Permasalahan mitra yaitu permasalahan dalam perhitungan harga pokok produksi yang nantinya akan berdampak terhadap penentuan harga jual produk, permasalahan dalam pembelian, kapan sebaiknya mengorder kembali bahan baku, Permasalahan dengan adanya keterbatasan modal usaha dan permasalahan pemasaran. Metode yang digunakan dengan menggunakan ceramah kepada mitra dan peserta pengabdian dengan menyampaikan materi yang berkaitan dengan harga pokok produksi. Hasil pengabdian ini memperlihatkan bahwa pemahaman peserta terhadap perhitungan harga pokok produksi sudah ada namun mereka belum mempraktekkan secara utuh. Harapan peserta adalah adanya kegiatan lanjutan dari tim untuk tahun-tahun akan datang terutama dalam hal akuntansi UMKM.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sektor Food And Beverage Di Indonesia Dan Thailand Safitri, Desy; Tiswiyanti, Wiwik; Olimsar, Fredy
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5373

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan perusahaan-perusahaan di sektor makanan dan minuman di Indonesia dan Thailand selama periode 2020-2022. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan keuangan yang diterbitkan oleh perusahaan. Populasi penelitian ini terdiri dari perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022 sebanyak 84 perusahaan, dan perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Thailand selama periode yang sama sebanyak 55 perusahaan. Penelitian ini menilai kinerja keuangan perusahaan dengan menggunakan indikator rasio keuangan seperti rasio profitabilitas (ROA), rasio likuiditas (CR), rasio solvabilitas (DAR), rasio aktivitas (TATO) dan pertumbuhan perusahaan (growth ratio). Metode analisis yang digunakan adalah analisis kuantitatif, yang dinyatakan dalam bentuk angka-angka dan dihitung menggunakan metode statistik dengan bantuan program pengolah data statistik SPSS versi 26. Untuk menguji hipotesis, penelitian ini menggunakan uji parametrik dan non-parametrik, yaitu uji t independen sampel dan uji Mann-Whitney U. Hasil analisis menunjukkan adanya perbedaan kinerja keuangan pada rasio solvabilitas (DAR). Namun, tidak terdapat perbedaan pada rasio rasio profitabilitas (ROA), rasio likuiditas (CR), rasio aktivitas (TATO) dan pertumbuhan perusahaan (growth ratio).
Pendekatan internet marketing: strategi pengembangan industri kecil menengah kerajinan Dahmiri, Dahmiri; Kartika Wulan Bhayangkari, Sylvia; Tiswiyanti, Wiwik
Jurnal Paradigma Ekonomika Vol. 16 No. 3 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i3.14343

Abstract

This study aimed to determine the obstacles handicraft SMEs face in business development and to analyze the development strategy of small and medium handicraft industries with an internet approach. The sample of this research is Handicraft IKM entrepreneurs in districts/cities in Jambi Province. The data collection tool is in interview guides with both craft IKM actors and critical respondents. The types of data required are primary data and secondary data. Preliminary data were collected utilizing interviews and direct observation of SMI actors, while secondary data was obtained from literature and reports from related institutions. The data and information obtained are processed using qualitative data processing methods, then further analyzed to develop priorities for the company. The analytical tools used are Internal Analysis, SWOT Matrix. The results of the study concluded that the craft IKM development strategy with an internet marketing approach could be done by: 1) marketing through the internet in the form of websites, social media (Facebook, Twitter, Instagram), and marketplace; 2) excellent service; 3) simplify the administrative process; 4) create easy hints; 5) Provide affordable fees; 6) Immediately respond to complaints and complaints.  
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES Kurnia, Reni Indah; Arum, Enggar Diah Puspa; Tiswiyanti, Wiwik
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.565

Abstract

The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology companies listed on the IDX in 2021–2022. The total sampling approach was used to determine the sample. The findings demonstrated that the incidence of fraudulent financial reporting was unaffected by pressure measured by financial targets, opportunities measured by ineffective monitoring, rationalization measured by auditor changes, ability measured by director changes, arrogance measured by the frequency of CEO pictures, and collusion measured by government projects all at the same time. A partially analysis revealed that while collusion has an impact on fraudulent financial reporting, financial targets, inefficient monitoring, rationalization, capability, and arrogance do not. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-score Model
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Saat Pandemi Covid-19 (Perusahaaan Sub Sektor Restoran, Hotel & Pariwisata Yang Tercatat di BEI Tahun 2018-2022) Rizki B, Anisa; Yudi, Yudi; Tiswiyanti, Wiwik
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 9 No. 2 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i2.41004

Abstract

This research aims to analyze the comparison of company financial performance before and during the COVID-19 pandemic in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This research uses a quantitative descriptive method with purposive sampling technique. The sample used in this research consisted of 140 quarterly financial reports. Data analysis was carried out using descriptive statistics, normality tests, and paired t tests with the help of SPSS 26 software. The research results showed that the Return on Assets (ROA) and Gross Profit Margin (GPM) ratios did not experience significant changes before and during the pandemic. However, the Current Ratio, Quick Ratio, Debt to Equity Ratio, and Fixed Charge Coverage (FCC) ratios showed a significant decline during the pandemic, which had a negative impact on the company's financial performance.
Analisis Faktor Penentu Optimalisasi Kinerja dan Pelayanan PTN BLU di Universitas Jambi Wijaya, Rico; Yetti, Susfa; Tiswiyanti, Wiwik
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 9 No. 4 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.42164

Abstract

This study aims to analyze the factors that determine the optimization of performance and services of State Universities with Public Service Agency status (Perguruan Tinggi Negeri Badan Layanan Umum or PTN BLU) at Universitas Jambi using the Balanced Scorecard (BSC) approach. The Balanced Scorecard is used as a strategic performance measurement tool by considering four main perspectives: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective. This research employs a descriptive quantitative method to explain the factors contributing to the optimization of performance and services. Data is collected through published financial reports and questionnaires distributed to management, lecturers, students, and academic staff at Universitas Jambi. The findings indicate that the financial perspective, customer perspective, internal business process perspective, and learning & growth perspective play significant roles in enhancing the performance and services of PTN BLU at Universitas Jambi. By understanding these determining factors, Universitas Jambi can formulate more effective strategic policies to improve the performance and services of PTN BLU. The implications of this study are expected to serve as a reference for other universities in implementing the Balanced Scorecard to optimize institutional governance in a more structured and sustainable manner.
Pengaruh Free Cash Flow, Kebijakan Hutang dan Profitabilitas terhadap Kebijakan Dividen pada Perusahaan Sektor Perbankan yang Tercatat di BEI Tahun 2019-2023 Muhlis, Fatkur; Sam, Iskandar; Tiswiyanti, Wiwik
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.17703

Abstract

This study aims to: (1) To see the effect of free cash flow, debt policy and profitability on dividend policy in banking sector companies listed on the IDX in 2019-2023. (2) To see the effect of free cash flow on dividend policy in banking sector companies listed on the IDX in 2019-2023. (3) To see the effect of debt policy on dividend policy in banking sector companies listed on the IDX in 2019-2023. (4) To see the effect of profitability on dividend policy in banking sector companies listed on the IDX in 2019-2023. This study uses a quantitative approach with a descriptive statistical research type. Based on this study, it can be concluded that Based on the research findings, it can be concluded that: first, the variables free cash flow (fcf), debt policy, and profitability simultaneously affect dividend policy, in accordance with the research of Kresna & Ardini (2020) and Aditya Sidharta & Nariman (2021). Second, fcf does not affect dividend policy, because companies tend to allocate their funds for company development rather than distributing dividends. Third, the debt policy variable (DER) has a positive effect on dividend policy partially, which means that the higher the company's debt level, the greater the dividend given. Fourth, the profitability variable also has a positive effect on dividend policy, where the greater the profit obtained by the company, the greater the dividend distributed to shareholders.
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