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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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Pengaruh Komponen Fraud Hexagon terhadap Fraudulent Finansial Statement (Studi Empiris Pada Perusahaan IDX30 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Addawiyah, Maulidiani; Tiswiyanti, Wiwik; Rahayu, Rahayu
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.v5i2.18655

Abstract

Studi ini memiliki tujuan untuk mengkaji dampak dari elemen-elemen hexagon kecurangan terhadap praktik manipulasi dalam penyajian informasi finansial dengan menerapkan metode F score. Beberapa variabel yang menjadi fokus pengamatan dalam penelitian ini mencakup sasaran finansial, kondisi keuangan yang stabil, dan tekanan eksternal, pengawasan yang tidak efektif, pergantian auditor, pergantian direktur, frekuensi jumlah CEO, dan kinerja pasar yang diduga memiliki pengaruh terhadap kondisi laporan keuangan. Populasi penelitian terdiri dari perusahaan IDX30 yang terdaftar di BEI pada tahun 2019-2023. Penelitian ini menggunakan sejumlah 16 perusahaan yang diobservasi dalam periode lima tahun, menghasilkan 80 data observasi yang diseleksi menggunakan metode purposive sampling. Data yang dianalisis merupakan data sekunder yang bersumber dari laporan keuangan tahunan yang tersedia untuk publik di website resmi Bursa Efek Indonesia. Metode analisis data yang digunakan dalam studi ini adalah analisis regresi panel dengan bantuan aplikasi Eviews 12. Berdasarkan pengujian yang dilakukan, ditemukan bahwa variabel kondisi keuangan yang stabil, tekanan dari pihak luar, perubahan auditor, penggantian jajaran direktur, dan seringnya tampilan foto pimpinan eksekutif memiliki pengaruh terhadap praktik manipulasi dalam penyajian laporan finansial. Di sisi lain, variabel sasaran finansial, sistem pengawasan yang kurang memadai, dan performa di pasar modal tidak menunjukkan dampak signifikan terhadap tindakan kecurangan dalam pelaporan keuangan perusahaan.
DETERMINAN MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIER MENJADI AKUNTAN (STUDI PADA MAHASISWA AKUNTANSI DI KOTA JAMBI) Tuti, Srimastuti; Yuliusman, Yuliusman; Tiswiyanti, Wiwik
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 02 (2025): 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.v14i2.44331

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh parental influence, nilai-nilai sosial, dan persepsi terhadap pemilihan karier menjadi akuntan, serta apakah penghargaan finansial berperan sebagai variabel moderasi dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dengan kuesioner yang disebarkan kepada mahasiswa akuntansi di Perguruan Tinggi Kota Jambi dengan responden berjumlah 165 orang. Data yang terkumpul dianalisis menggunakan statistik deskriptif, teknik analisis regresi berganda moderasi, outer model dan inner model dengan SmartPLS 4.00. Hasil penelitian menunjukkan bahwa nilai-nilai sosial berpengaruh signifikan terhadap pemilihan karier menjadi akuntan, sedangkan parental influence dan persepsi tidak terbukti memiliki pengaruh signifikan. Selain itu, analisis moderasi menunjukkan bahwa penghargaan finansial tidak memoderasi pengaruh parental influence, nilai-nilai sosial, maupun persepsi terhadap pemilihan karier menjadi akuntan. Kata Kunci: Orang Tua, Nilai-Nilai Sosial, Persepsi, Penghargaan Finansial, Pemilihan Karier Menjadi Akuntan
Determinants of taxpayer compliance in Islamic micro small medium enterprises Tiswiyanti, Wiwik; Safelia, Nela; Putra, Wirmie Eka; Olimsar, Fredy
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13290

Abstract

Purpose - This study aims to determine the effect of understanding the tax payment mechanism and tax sanctions on taxpayer compliance and the impact of understanding the tax payment mechanism on taxpayers with tax sanctions as a mediating variable in Islamic Micro Small and Medium Enterprises (MSMEs) in Batanghari Jambi Province.Method - This research is a quantitative descriptive study using primary data and a Likert scale. The population in the survey was 1,236 Islamic MSMEs. Using purposive sampling, 56 samples met the criteria, and 46 samples could be processed and used with the SEM Wrap-PLS 0.7 analysis tool.Result - The results of the study found, in a direct relationship, understanding the tax payments mechanism and tax sanctions can have a positive influence on taxpayer compliance. Mediation is partial (part mediation), meaning that the predictor, a variable understanding of the tax payment mechanism, can affect taxpayer compliance without going through the tax sanctions variable.Implication - The implications of the results of the study found that the taxpayer’s understanding of the tax payment mechanism and tax sanctions can have a positive influence on taxpayer compliance. The government as a tax apparatus can improve and carry out its functions properly, providing guidance, service, and supervision of taxpayers, so that taxpayer compliance can continue to be improved.Originality - This study uses tax sanctions as a mediating variable. As far as researchers know, it has never existed in previous studies, and the study results found that the mediation that occurred was partial.
The Influence of Intellectual Capital and Leverage on Company Value with Profitability as a Mediating Variable: Empirical Study on Technology Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023 Nababan, Carmelita; Wiralestari, Wiralestari; Tiswiyanti, Wiwik
International Journal of Multidisciplinary Approach Research and Science Том 3 № 02 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i02.1648

Abstract

This research is intended to investigate how intellectual capital and leverage impact firm value, with profitability acting as a mediating factor (focused on technology companies listed on the Indonesia Stock Exchange from 2021 to 2023). The variables examined in this study include intellectual capital and leverage as independent factors, firm value as the dependent factor, and profitability as the mediating factor. This research is categorized as quantitative. The study's population is made up of companies within the technology sector listed on the Indonesia Stock Exchange during the years 2021 to 2023. A purposive sampling method was utilized to select a sample of 20 companies. The analysis of the data was conducted using multiple linear regression through the IBM SPSS version 27 software. The data sourced for this research are secondary data retrieved from the official website of the Indonesia Stock Exchange. The results of this study reveal that intellectual capital, leverage, and profitability collectively influence financial distress. Furthermore, when considered individually, it is found that intellectual capital does not influence the company's value, leverage positively affects the company's value, profitability negatively impacts the company's value, intellectual capital positively influences profitability, leverage does not affect profitability, intellectual capital negatively influences the company's value when mediated by profitability, and leverage does not impact the company's value when mediated by profitability.
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.
Strengthening the Economy through Family Skills Enhancement Training Rahayu, Sri; Yudi, Yudi; Rainiyati, Rainiyati; Hamzah, Hamzah; Tiswiyanti, Wiwik; Khaldun, Muhammad Hafidz Ibnu
Jurnal Karya Abdi Masyarakat Vol. 9 No. 1 (2025): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jkam.v9i1.37201

Abstract

Each family member must have the skills to support each other in improving the family's welfare. Husbands and fathers, as heads of the family, must be able to manage all family activities. As the family's financial manager, the mother has the authority to manage all family income well so that it can be used to meet the family's needs. Mothers and children can also contribute to finding sources of revenue for the family. This community service activity (PkM) is carried out by improving the skills of mothers and young women to manage family finances and strengthen business skills as an alternative source of family income. The business skills provided are sewing traditional community clothing at the activity partner's location. All participants were very enthusiastic about participating in the training activities. This was evident from the discussion and the many questions asked by group members. Members and prospective group members hope that training activities to improve skills for women can continue to be carried out in the future.
Faktor-Faktor Yang Memengaruhi Persistensi Laba Dengan Book Tax Difference Sebagai Variabel Moderasi Safelia, Nela; Tiswiyanti, Wiwik; Rachmawati, Devy
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/4zcz1e96

Abstract

This study examines how operating cash flow, liquidity and company size influence the persistence of profits analyzed for mining companies listed on the Indonesia Stock Exchange during 2021 to 2023, by considering the book tax difference with the position of the moderating variable. The quality of earnings is determined not only by the amount of high or low profits, but also by the stability of these profits over a certain period of time. Shareholders' expectations of sustainable profits are based on their ability to provide a more reliable estimate of profit performance in the next period. The purposive sampling method was used to obtain a sample of 32 entities. Secondary data is used as study material, and collection is carried out through documentation. Eviews 12 is software that functions to carry out analysis of existing data. These findings show that operating cash flow and liquidity do not contribute to earnings persistence, while company size shows a positive and significant influence on earnings persistence. Book tax difference is proven to be only relevant as a moderating variable in the relationship between company size and profit persistence, while in the relationship between operating cash flow and liquidity, book tax difference does not play a role in the moderator position.
Analisis Penerapan Standar Akuntansi Keuangan UMKM Budidaya Jamur Tiram Pada Kecamatan Rawas Ulu Sumatera Selatan Akbar, Awal; Yudi, Yudi; Tiswiyanti, Wiwik
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
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.
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