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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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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.
EDUKASI DAN KAMPANYE KESADARAN LINGKUNGAN TENTANG DAMPAK NEGATIF PENAMBANGAN EMAS ILEGAL  DI KECAMATAN TABIR, KABUPATEN MERANGIN, JAMBI Rahayu, Sri; Hamzah, Hamzah; Tiswiyanti, Wiwik; Rainiyati, Rainiyati; Khaldun, Muhammad Hafidz Ibnu; Yudi, Yudi; Ramadhan, Muhammad Gema
Jurnal Pepadu Vol 6 No 3 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i3.7203

Abstract

Plantation is a strategic sector in Jambi Province, contributing 21.3% to GRDP in 2021. Main commodities, such as palm oil and rubber, dominate exports, but falling prices have prompted farmers to switch to illegal gold mining (PETI). PETI uses mercury, pollutes the Batanghari River, and damages the ecosystem. Damage to agricultural land and health threats from mercury are on the rise. This article aims to inform the importance of education and environmental awareness campaigns about the damage caused by illegal gold mining practices. The method used in this activity was a Focus Group Discussion (FGD) facilitated by a team of lecturers from the University of Jambi, who delivered material on the impacts of illegal mining (PETI). The number of participants involved in this activity was 40 people from the community, 2 people from the Merangin Regency office, 6 lecturers from the University of Jambi, and 2 students. This activity is effective as an initial step in increasing public awareness of the dangers of PETI activities. Community participation is an important component in disseminating information and inviting the public to be more concerned about the environmental impacts of PETI activities. The positive response from the community is shown by the hope that the implementation of activities can be carried out sustainably and involve more parties so that the handling of PETI activities can be carried out in an integrated manner.
Training on Preparation of Financial Reports Based on Accurate Application and Tax Calculation for UMKM in Mendalo Darat Village, Jambi Luar Kota District, Muaro Jambi Regency Safelia, Nela; Afrizal; Tiswiyanti, Wiwik; Olimsar, Fredy; Putra, Dios Nugraha
Indonesian Journal of Society Development Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i5.12050

Abstract

This training and financial report preparation are designed as a form of community service with the aim of enhancing their knowledge and skills in preparing financial reports and accurate application-based tax calculations for MSME entrepreneurs in Mendalo Darat Village, Muaro Jambi Regency. Through this training, participants are expected to understand the importance of preparing good and correct financial reports in accordance with accounting standards, as well as to increase awareness of the tax obligations that entrepreneurs must fulfill. The results of this activity show that the participants' understanding of basic accounting concepts, tax calculations, and the use of the Accurate application has significantly improved. Participants are able to apply the new knowledge, starting from entering transaction data to producing complete financial reports. In addition, they also showed an increased awareness of tax obligations and how to correctly calculate taxes according to the applicable regulations. This training has a positive impact on the financial management of MSMEs, which is expected to help improve operational efficiency and business sustainability
The Effect of Auditor Opinion, Solvency, and Auditor Switching on Audit Delay with Company Size as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019 - 2022 Ikhsan M., Muhammad; Rahayu, Sri; Tiswiyanti, Wiwik
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.11509

Abstract

The objective of this study is to examine the impact of audit opinion, solvency, and auditor turnover on audit delay, accounting for the moderating variable of firm size. This study employs a quantitative research approach and utilizes secondary data acquired from the website www.idx.co.id. The populations under investigation in this study include of energy sector businesses that are publicly listed on the Indonesia Stock Exchange during the period of 2019-2022. The sampling method employed is that of purposive sampling. The sample acquired consisted of 49 firms. Indications from this study suggest that solvency positively influences audit delay. Furthermore, the impact of audit opinion and auditor turnover on audit delay is not statistically significant. The impact of audit opinion on audit delay cannot be moderated by the size of the company. The impact of fiscal solvency and auditor switching on audit time might be moderated by the size of the company.
Determinants of Internal Control Systems on the Financial Performance of Billboard Tax (Badan Pengelola Pajak dan Retribusi Daerah Kota Jambi) Febro, Zahra Rasyanda; Sam, Iskandar; Tiswiyanti, Wiwik
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.11551

Abstract

This study aims to identify the extent of the impact of control environment, risk assessment, control activities, information and communication, and monitoring processes on financial performance. A descriptive quantitative approach is applied in this research. The sample is purposively selected based on specific criteria, with primary data collected through distributed questionnaires. For data analysis, the study utilizes descriptive statistics and multiple linear regression with SPSS 29 software. The findings reveal that, partially, the control environment has a positive and significant effect on financial performance, while risk assessment shows no significant impact on financial performance. Additionally, control activities have a positive and significant effect on financial performance, whereas information and communication, as well as monitoring, do not show a significant impact on financial performance.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kota Jambi Senusi, Novita; Tiswiyanti, Wiwik; Jumaili, Salman
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1790

Abstract

Currently, taxes are the main source of funding for the Indonesian government. In reality, tax sector revenues represent only a small portion of total revenues. In order for the government to implement development projects in Indonesia, taxpayers must pay their taxes on time. The aim of this research is to determine the variables that influence individual taxpayer compliance in Jambi City. This research uses multiple linear regression analysis as data analysis. The results of the research show that simultaneously and partially individual taxpayer compliance is influenced by tax amnesty, tax sanctions, and tax knowledge in Jambi City
Religiusitas sebagai Homologizer Moderasi dalam Hubungan antara Dimensi Fraud Diamond dan Kecurangan Akademik pada Perkuliahan Daring (Studi Kasus Mahasiswa Akuntansi) Tiswiyanti, Wiwik; Herawaty, Netty
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1675

Abstract

Acts of dishonesty are often committed by students, especially in online lectures, in order to get a high grade point average (IP). The achievement index is an indicator of success during education and to provide wider job opportunities. Education is all learning experiences that take place and affect the joints of life and affect one's behaviour in life. Accounting students are future accountants, accountants must comply with the accountant's code of ethics and avoid cheating. Academic fraud committed by accounting students is a behaviour that, if often carried out, has an impact on cheating to commit dishonesty in the world of work. The study aims to analyse the direct and indirect effects of the dimensions of the fraud diamond consisting of opportunity, opportunity, rationalisation and ability on academic fraud where religiosity as a moderating variable on the indirect relationship between the dimensions of the fraud diamond and academic fraud. The research population was accounting students in the class of 2019 and 2020 and still active in 2023, totalling 317 at a State University in Jambi City. Sample selection using proposive sampling and obtained a sample of 287. Data analysis using PLS. The results found that the dimensions of the fraud diamond: directly affect academic fraud in online lectures, and indirectly religiosity is not able to provide a strong influence on the relationship between the dimensions of the fraud diamond and academic fraud in online lectures. The research novelty is religiosity as a moderating homologizer, seen from religiosity does not interact or is unable to influence the relationship between the dimensions of the fraud diamond variable and the academic fraud variable in online lectures.
Pengaruh Determinan Minat Mahasiswa Mengikuti Program Brevet Pajak dan Dampaknya Terhadap Pemilihan Karir di Bidang Perpajakan: Studi Empiris pada Mahasiswa Akuntansi Universitas Jambi Velindi Simarmata, Yana; Tiswiyanti, Wiwik; Wiralestari
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.370

Abstract

This study aims to analyze and find empirical evidence regarding the determinants that influence students' interest in participating in the tax brevet program and its impact on career choices in the field of taxation. This research is a questionnaire-based study, which is a quantitative method using primary data. The population in this study consists of Accounting students from Jambi University, specifically those from the 2019, 2020, and 2021 cohorts, totaling 514 students. The sampling technique used is purposive sampling with the Slovin formula to determine the sample size. The sample used consisted of 175 respondents obtained through the distribution of online questionnaires. Based on data processing using PLS, it was found that motivation and financial rewards influence accounting students' interest. Similarly, students' interest in participating in the tax brevet program has an impact on their career choices in the field of taxation. Meanwhile, the social environment and education costs do not influence students' interest in participating in the tax brevet program
PRAKTIK GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN AIR MINUM DAERAH (PDAM) Fitriyani, Dewi; Tiswiyanti, Wiwik; Prasetyo, Eko
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Good Corporate Governance (GCG) memberikan pedoman bagi perusahaan untuk menata kelola perusahaan sesuai dengan tujuan yang telah ditetapkan. Permasalahan dalam penelitian ini adalah bagaimana praktik good corporate governance pada Perusahaan Air Minum Daerah (PDAM). Penelitian ini bertujuan untuk mengetahui praktik good corporate governance pada PDAM. Penelitian dilakukan pada 5 (lima) PDAM di Provinsi Jambi. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Praktik GCG diukur menggunakan indeks bobot skor yang disusun berdasarkan Peraturan Menteri BUMN tentang Tata Kelola Perusahaan yang Baik pada BUMN. Peraturan ini digunakan karena PDAM memiliki karakteristik kepemilikan modal yang sama yaitu pemerintah. Hasil penelitian menunjukkan bobot skor indeks praktik GCG pada PDAM di Provinsi Jambi pada rentang nilai 60 – 75 dengan kriteria cukup baik.
THE EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY ON COMPANY VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2020-2022) Muhammad Raghib Ardianto; Wiwik Tiswiyanti; Ratih Kusumastuti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.3391

Abstract

This study aims to determine the effect of profitability, leverage and liquidity on company value with dividend policy as an intervening variable (case study of Manufacturing companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022). The population in this study were Manufacturing companies in the Consumer Goods Industry Sector for the period 2020-2022. The research sample was selected using a purposive sampling technique, which is a sampling technique using predetermined criteria, so that a total sample of 63 research samples was obtained. This research method uses a quantitative method. This study uses secondary data obtained through data on idx.com, yahoo.finance.com and the respective company websites. The results of the study indicate that profitability and leverage have a positive effect on company value. Profitability, Leverage, Liquidity have no effect on dividend policy. Profitability, Leverage, Liquidity and Dividend Policy have no effect on company value. Dividend Policy is unable to mediate the effect of profitability, leverage and liquidity on company value.
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