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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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Pengaruh Pengetahuan Akuntansi dan Pengalaman Pemilik Usaha Terhadap Pencatatan Keuangan UMKM di Jambi Luar Kota Ihwana, Sandy; Yudi, Yudi; tiswiyanti, wiwik
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2740

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan akuntansi dan pengalaman pemilik usaha terhadap praktik pencatatan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Jambi Luar Kota. Latar belakang penelitian ini berangkat dari permasalahan rendahnya kemampuan pelaku UMKM dalam melakukan pencatatan keuangan secara sistematis dan sesuai prinsip akuntansi. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah seluruh UMKM yang terdaftar di Kecamatan Jambi Luar Kota sebanyak 5.792 unit, dengan jumlah sampel sebanyak 100 responden yang ditentukan menggunakan rumus Slovin dengan tingkat kesalahan 10%. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan program SPSS 30. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berpengaruh positif dan signifikan terhadap praktik pencatatan keuangan pada UMKM di Kecamatan Jambi Luar Kota. Demikian pula, pengalaman pemilik usaha juga berpengaruh positif dan signifikan terhadap praktik pencatatan keuangan. Secara simultan, pengetahuan akuntansi dan pengalaman pemilik usaha berpengaruh signifikan terhadap praktik pencatatan keuangan. Temuan ini menegaskan bahwa peningkatan literasi akuntansi dan akumulasi pengalaman usaha dapat mendorong pengelolaan keuangan yang lebih tertib dan profesional di kalangan pelaku UMKM. Oleh karena itu, disarankan agar pemerintah daerah, lembaga pendidikan, dan instansi terkait meningkatkan program pelatihan akuntansi dan pendampingan keuangan bagi pelaku UMKM guna memperkuat daya saing dan keberlanjutan usaha mereka.
PENGARUH KOMITE AUDIT, DEWAN KOMISARIS DAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Kurniawan, Rafmil; Yuliusman, Yuliusman; Tiswiyanti, Wiwik
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (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.v14i04.51954

Abstract

Penelitian ini bertujuan menganalisis pengaruh Komite Audit, Dewan Komisaris, dan Dewan Pengawas Syariah terhadap kualitas laporan keuangan pada perbankan syariah di Indonesia dan Malaysia, serta menguji peran kualitas audit sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) berdasarkan data laporan tahunan dan laporan keuangan auditan periode 2020–2024. Hasil penelitian menunjukkan bahwa Komite Audit dan Dewan Pengawas Syariah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, sedangkan Dewan Komisaris tidak berpengaruh signifikan. Selanjutnya, kualitas audit terbukti memoderasi hubungan antara Komite Audit dan kualitas laporan keuangan dengan arah moderasi yang melemahkan, namun tidak mampu memoderasi hubungan antara Dewan Komisaris maupun Dewan Pengawas Syariah terhadap kualitas laporan keuangan. Temuan ini menegaskan bahwa mekanisme tata kelola yang bersifat operasional memiliki peran lebih dominan dalam meningkatkan kualitas laporan keuangan perbankan syariah. Kata kunci: kualitas laporan keuangan, komite audit, dewan komisaris, dewan pengawas syariah, kualitas audit
PENGARUH KESADARAN WAJIB PAJAK, PEMBERIAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA PELAKU MIKRO, KECIL DAN MENENGAH (UMKM) (Studi Kasus Pada UMKM di Kota Jambi) Firmansyah, Arif; Safelia, Nela; Tiswiyanti, Wiwik
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

This study aims to analyze the influence of tax awareness and tax incentives on tax compliance among MSME actors in Jambi City. The research population consists of all MSME actors in Jambi City, with a sample of 74 respondents selected using the saturation sampling technique. Data were collected through questionnaires and analyzed using multiple regression analysis with SPSS 27. The results indicate that simultaneously, the variables have a significant effect on tax compliance with a coefficient of determination of 57.5%. Partially, tax awareness has a positive effect on compliance, whereas tax incentives do not have a significant effect. These findings suggest that internal factors such as awareness are more dominant than external stimuli such as incentives in driving tax compliance among MSMEs.
PENGARUH LITERASI KEUANGAN DAN PERSEPSI RISIKO TERHADAP PENGGUNAAN PINJAMAN ONLINE DENGAN PERILAKU KONSUMTIF SEBAGAI VARIABEL MEDIASI Dewi Firdaus, Taufiq Akbar; Tiswiyanti, Wiwik; Gowon, Muhammad
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 3 (2025): aktor Penentu Minat Pembelian, Kinerja Karyawan, dan Pengelolaan Hubungan Pelangg
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i3.2577

Abstract

In the era of rapid technological advancement and digitalization, access to financial services has become increasingly easy. This study aims to examine the effects of financial literacy and risk perception on the use of online lending and consumptive behavior, as well as the effect of consumptive behavior on online lending usage, and its mediating role between financial literacy, risk perception, and online lending. This research adopts a quantitative approach using a survey method. Data were collected through a Likert-scale questionnaire (1–5), with 271 active students from the Faculty of Economics and Business, Universitas Jambi, selected using purposive sampling. Data analysis was conducted using SEM-PLS with SmartPLS 4 software. The results indicate that financial literacy and risk perception have a negative and significant effect on both consumptive behavior and online lending usage, while consumptive behavior has a positive and significant effect on online lending usage. Furthermore, consumptive behavior partially mediates the relationship between financial literacy and risk perception on the use of online lending. Keywords: Financial Literacy, Perceived Risk, Online Loans, Consumtive Behavior
The Influence of Cash Turnover and Inventory Turnover on Profitability with Liquidity as an Intervening Variable (An Empirical Study on Companies in the Clothing and Luxury Goods Subsector Listed on the Indonesia Stock Exchange from 2021 to 2023) Nur Puspita, Lovia; Tiswiyanti, Wiwik; Hernando, Riski
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.46748

Abstract

This research aims to determine the effect of cash turnover and inventory turnover on profitability with liquidity as an intervening variable. The independent variables used in this study are cash turnover and inventory turnover. While the dependent variables in the study are profitability and liquidity as intervening variables. This type of research is quantitative research. The population in this study were companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study was taken using the purposive sampling method with a sample size of 19 companies. Data analysis in this study is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that cash turnover has an effect and inventory turnover does not affect liquidity. Cash turnover and inventory turnover have no effect but liquidity affects profitability. Hypothesis testing using the Sobel test shows that liquidity is able to indirectly mediate the relationship between cash turnover and profitability, but has not been able to mediate the relationship between inventory turnover and profitability.
THE EFFECT OF PROFITABILITY, LIQUIDITY, FIRM SIZE AND ASSET STRUCTURE ON CAPITAL STRUCTURE Yulianti, Melly Maragretha; Friyani, Rita; Tiswiyanti, Wiwik
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.48517

Abstract

Capital structure is a critical financial decision, particularly for mining companies characterized by high capital requirements and high business risk. Inconsistent findings in prior studies regarding the determinants of capital structure highlight the need for further research. This study examines the effects of profitability, liquidity, firm size, and asset structure on the capital structure of mining companies listed on Indonesia Stock Exchange during 2019-2023. The sample was selected using purposive sampling based on criteria including mining companies listed, publishing annual financial statements, and reporting profits. Based on these criteria, 25 companies were selected with an observation period of five years, resulting in a total of 125 observations. The analytical methods applied include multiple linear regression and descriptive analysis, using SPSS version 27, the primary statistical tool. The results indicate that profitability, liquidity, and asset structure have a significant negative effect on capital structure, while firm size does not. This study finds that the financing decisions of mining companies are broadly consistent with the pecking order theory, particularly with respect to profitability and liquidity. The negative effect of asset structure reflects the capital-intensive and high-risk characteristics of the mining industry, especially during 2019-2023, which includes the COVID-19 pandemic and heightened global economic volatility, leading firms to adopt more cautious debt policies. In addition, these findings contribute to practical guidance for management in determining optimal financing policies and assists investors in evaluating risks and investment decisions.
PENGARUH FINANCIAL DISTRESS, FIRM SIZE, AUDIT FEE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024) Hidayat, Wahyu; Puspa Arum, Enggar Diah; Tiswiyanti, Wiwik
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2708

Abstract

This study aims to analyze the effect of financial distress, firm size, audit fees, and Public Accounting Firm (KAP) size on audit quality in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with multiple linear regression analysis and data processing using SPSS version 30. The research sample consists of 100 observations sourced from the company's annual reports and financial statements. The results of simultaneous tests indicate that financial distress, firm size, audit fees, and KAP size together have a significant effect on audit quality. Partially, the test results indicate that financial distress has a negative and significant effect on audit quality, meaning that the higher the level of financial distress of a company, the lower the audit quality tends to be. Meanwhile, firm size, audit fees, and KAP size do not have a significant effect on audit quality. This finding indicates that company size, audit fees, or KAP classification are not the main determinants of 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