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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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Analisis Penerapan Standar Akuntansi Keuangan UMKM Budidaya Jamur Tiram Pada Kecamatan Rawas Ulu Sumatera Selatan Akbar, Awal; Yudi, Yudi; Tiswiyanti, Wiwik
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): 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.v10i03.47610

Abstract

This research aims to determine the application of Financial Accounting Standards for Accounting for Micro, Small and Medium Entities (SAK EMKM) in the UMKM for Cultivating Oyster Mushrooms in the Long River, Rawas Ulu District, Musi Rawas Ulu Regency. The background to this research is based on the fact that there are still many UMKM that have not prepared optimal financial reports based on SAK EMKM. Therefore, this research is important to identify the process of preparing financial reports and the factors that support or hinder the implementation of standards. This research uses a descriptive qualitative method which dominates the description and application of financial records based on SAK EMKM by conducting interviews and also taking financial reports for researchers to process so that they are appropriate based on SAK EMKM. The research results show that the process of preparing financial reports for UMKM is still carried out simply and is not completely in accordance with standards. The factors that cause the failure of SAK EMKM in the Long River Oyster Mushroom Cultivation business are internal factors, namely low understanding of accounting by business actors, discipline and human resources, while external factors are limited access and technology and supporting resources, lack of assistance and outreach from the government and institutions so that the implementation of SAK EMKM can run effectively.
The Effect of Final PPH Rate Reduction on Taxpayer Compliance of Micro, Small and Medium Enterprises (MSMEs) with Tax Sanctions as a Mediation Variable (Case Study on Batik MSME in Jambi Province) Thamrin, Wisnami Syakhira; Tiswiyanti, Wiwik; Friyani, Rita
East Asian Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i10.11516

Abstract

The aim of this research is to ascertain, as an intervening variable, how the decrease in PPh rates affects MSMEs' compliance with tax sanctions. MSME batik actors in the Jambi Region constituted the study's sample. The research sample was 97 MSME batik taken using the purposive sampling method. Data were collected through questionnaires and observations. The mentioned study is a quantitative study using primary data, to test the relationship between factors through the SmartPLS 4.1.0.6 application. The results showed that the reduction in UMP rates had a significant effect on the relationship between MSME compliance, the reduction in UMP rates had a significant negative effect on the relationship between tax sanctions. Tax sanctions had no appreciable beneficial impact on MSME compliance. Tax sanctions did not affect the correlation between the reduction in UMP rates and MSME compliance.
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