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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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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Analysis of Tax Collection with Reprimand and Forced Letters to Optimize Tax Revenue at KPP Pratama Jambi Telanaipura Fithri Salsabila; Yudi; Wiwik Tiswiyanti
International Journal of Integrative Sciences Vol. 2 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i5.4337

Abstract

As a form of law enforcement to improve taxpayer compliance with paying their taxes, tax collection is carried out consistently and continuously. The tax collection activities carried out by the Fiscus consist of active tax collection and collection by forced letter. Active billing is carried out by the Fiscus by issuing tax assessment letters, reprimand letters, and tax bills. If the taxpayer does not also pay his tax debt, the tax officer can take tax collection action with a forced letter. This study aims to analyze the implementation of tax collection with reprimand letters and forced letters to optimize tax revenue at KPP Pratama Jambi Telanaipura in 2020 and 2021. The research method used is a qualitative descriptive analysis method. The data collection method used was interviews and documentation at KPP Pratama Jambi Telanaipura. Based on the results of the analysis, it shows that tax collection with reprimand letters and forced letters are classified as ineffective. Tax collection with reprimand letters and forced letters at KPP Pratama Jambi Telanaipura greatly does not contribute to tax revenue. KPP Pratama Jambi Telanaipura's efforts in optimizing tax revenue include holding focus group discussions, joining collection programs, canvassing, and providing tax education, socialization, and counseling
PENGARUH PENGETAHUAN PAJAK, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI STUDI KASUS DI KANTOR KONSULTAN X KOTA JAMBI: Namira Putri Aninda; Nela Safelia; Wiwik Tiswiyanti
Jurnal Manajemen Terapan dan Keuangan Vol. 12 No. 2 (2023): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v12i2.24114

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan, kualitas pelayanan, dan sanksi perpajakan secara simultan dan parsial terhadap kepatuhan wajib pajak pada Kantor Konsultan X Kota Jambi. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Subyek penelitian ini adalah wajib pajak orang pribadi yang berada di wilayah kerja Kantor Konsultan X Kota Jambi sebanyak 45 orang. Hasil penelitian ini menyatakan bahwa secara simultan pengetahuan perpajakan, kualitas pelayanan dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak pada Kantor Konsultan X Kota Jambi. Pengetahuan Pajak, Kualitas Pelayanan Dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak sebesar 22,2% sedangkan sisanya sebesar 77,8% dipengaruhi oleh variabel lain yang tidak termasuk dalam model ini. Sebagian pengetahuan perpajakan, kualitas pelayanan dan sanksi perpajakan berpengaruh terhadap integritas wajib pajak pada Kantor Konsultan X Kota Jambi
Pengaruh Pengungkapan Emisi Karbon, Tata Kelola Perusahaan dan Kinerja Keuangan: Studi Di Indonesia Diana Safutri; Mukhzarudfa Mukhzarudfa; Wiwik Tiswiyanti
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.25065

Abstract

Purpose: This study was conducted to investigate how disclosure of carbon emissions, management structure, and ownership structure impact the financial performance of businesses, as measured by profitability ratios such as return on assets (ROA), return on equity (ROE), and net profit margin (NPM). Methodology/approach: The research data is sourced from the Annual Report and Sustainability Report of Energy Companies Listed on the IDX (Indonesian Stock Exchange) 2019-2021. This study uses PLS-SEM analysis and Smart-PLS software. Findings: The results show that disclosure of carbon emissions has no impact on company financial performance, management structure has a significant positive impact on financial performance, and ownership structure is found to have no impact on financial performance. Practical and Theoretical contribution/Originality: The implications of this research are expected to help management understand the factors that can maximize financial performance. In addition, potential investors are expected to be able to use the findings of this study to help them assess the condition of the company before making investment decisions. Novelty of this research in this new study, three independent variables were used: disclosure of carbon emissions, management structure, and ownership structure. In addition, there is one dependent variable, namely financial performance.
E-Commerce Technique Training for Bumdes for Business Development in Mendalo Indah Village, Jaluko District, Jambi Wiwik Tiswiyanti; Fredy Olimsar; Nela Safelia; Istiqomah Melinda; Dios Nugraha Putra
Indonesian Journal of Society Development Vol. 2 No. 5 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i5.6000

Abstract

The service aims to help develop businesses carried out by BUMDes through training in e-commerce techniques in Mendalo Indah Village. The method for achieving goals is carried out through stages; firstly a location survey, the two teams conducted a pre-research to find out the problems faced by partners and finally provided training and practice in using digital applications with e-commerce. Activities are provided to MSMEs and BUMDes administrators. The results are in the form of providing knowledge about digital marketing strategies to partners, and partners are able to utilize digital technology as a platform to increase village original income and the welfare of village communities
Implementation of Sak Etap in Tangkit Baru Jambi Agrotourism Msmes Khoirany; Wiwik Tiswiyanti; Reni Yustien
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4790

Abstract

This study aims to determine the application of accounting based on SAK ETAP to UMKM Agrotourism in Tangkit Baru Village. This qualitative descriptive study analyzed the results of the interview process and the research instruments that were distributed. The results of this study found that the UKM Agrotourism in Tangkit Baru Village had not fully implemented financial accounting based on SAK ETAP. There are internal factors and external factors that underlie this. The internal factor is due to their lack of understanding regarding accounting records based on SAK ETAP. While the external factor is the lack of supervision from related institutions
Effect of Pressure, Opportunity, Rationalization and Capability Against Academic Fraud Behavior in Students During Online Lectures Monica Zuanur Safitri; Wiwik Tiswiyanti; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4820

Abstract

This study aims to measure how the influence of pressure, opportunity, rationalization and capability variables on academic fraud behavior in Jambi University accounting students class of 2019 during daring lectures. The research method used is a quantitative method with a sampling technique that is a saturated sample and data collection techniques using a Google form questionnaire. Based on the results of the study, it showed that pressure and opportunity had no significant effect on academic fraud behavior in Jambi University accounting students class of 2019, while rationalization and capabilities had a significant effect on academic fraud behavior on Jambi University of Accounting students class of 2019
Analysis of the Financial Performance of the Local Government of Tebo Jambi Regency using the Value for Money Method (2018-2022 Fiscal Year) A.M. Furqon; Iskandar Sam; Wiwik Tiswiyanti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5378

Abstract

This study aims to analyze the financial condition by assessing the financial performance of the Regional Government of Tebo Regency. The data used in this study is secondary data sourced from reports on the realization of the Tebo Regency local government budget for the period 2018 to 2022. The ratio analysis used in this study is: 1) Economic Ratio, 2) Efficiency Ratio, 3) Effectiveness Ratio. The results of the study show the performance of the Regional Government of Tebo Regency for the 2018-2022 fiscal year in Economic Ratio including economic criteria, the performance of the Regional Government of Tebo Regency for the 2018-2022 fiscal year in Efficiency Ratio including inefficient criteria, the performance of the Local Government of Tebo Regency for the 2018-2022 fiscal year in Ratio Effectiveness including very effective category
Analysis of the Financial Performance of the Mekar Sari Village Government, Kumpeh Jambi District 2020-2022 Berlin Dhamos Syahputra Silalahi; Wiwik Tiswiyanti; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5418

Abstract

This research aims to analyze financial conditions by assessing the financial performance of the Mekar Sari Village Government, Kumpeh District. The data used in this research is secondary data sourced from the Mekar Sari Village Government Budget Realization report for the period 2020 to 2022. The ratio analysis used in this research is: 1) Effectiveness Ratio, 2) Efficiency Ratio, 3) Village Financial Independence Ratio, 4) Economic Ratio. The research results show that the performance of the Mekar Sari Village Government, Kumpeh District in 2020-2022 has an average effectiveness ratio of 92.12% with effective criteria. The average efficiency ratio is 98.47% with efficient criteria. The average village independence ratio is 107.50% with independent criteria. The economic ratio has a value of 98.52% with economic criteria
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): Journal of Business Management and Economic Development
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.
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 Zulma, Gandy Wahyu Maulana