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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 Pendas : Jurnah Ilmiah Pendidikan Dasar 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 Action Research Literate (ARL) Jurnal Prajaiswara 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 Jurnal Kajian Dan Penalaran Ilmu Manajemen International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat dan Riset Pendidikan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Analisis Bisnis Ekonomi Jurnal Cakrawala Akuntansi Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
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 Mathematics Public Health Social Sciences Other

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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) Wahyu Hidayat; Enggar Diah Puspa Arum; Wiwik Tiswiyanti
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
PENGARUH MOTIVASI KERJA,PARTISIPASI ANGGARAN,GOOD CORPORATE GOVERNANCE DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI TAHUN 2022-2024 ( STUDI EMPIRIS PADA SEKRETARIAT DAERAH PROVINSI JAMBI ) Vigga Alifah Putri; Wiwik Tiswiyanti; Riski Hernando
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2786

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja, partisipasi anggaran, good corporate governance, dan komitmen organisasi terhadap kinerja pemerintah daerah dengan kepuasan kerja sebagai variabel mediasi pada Sekretariat Daerah Provinsi Jambi periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data primer dan sekunder. Data primer dikumpulkan melalui penyebaran kuesioner, sedangkan data sekunder diperoleh dari dokumen relevan. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan pendekatan WarpPLS 8.0. Temuan penelitian ini menunjukkan bahwa motivasi kerja, good corporate governance, dan komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah, sedangkan partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja pemerintah daerah.Untuk hasil pengujian hubungan mediasi menunjukkan bahwa kepuasan kerja terbukti mampu memediasi pengaruh motivasi kerja, partisipasi anggaran, dan good corporate governance terhadap kinerja pemerintah daerah. Namun, kepuasan kerja tidak mampu memediasi pengaruh komitmen organisasi terhadap kinerja pemerintah daerah
The Quality of Sustainability Reporting by Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Muhardi Achmad; Mukhzarudfa Mukhzarudfa; Wiwik Tiswiyanti; Ratih Kusumastuti
Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i2.16458

Abstract

This study aims to investigate the quality of sustainability reporting of infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sample consisted of 6 companies from the infrastructure sector (out of 70 companies) chosen by purposive sampling, based on consistency and availability of sustainability reports during the observation period. The degree of compliance with disclosure requirements was quantified using dichotomous scoring. The findings indicate a steady improvement in the quality of sustainability reporting, with the total ESG compliance score reaching 54.31%. The average compliance score rose from 39.35% in 2020 to 67.44% in 2024. The main results show that environmental disclosure significantly improved after the adoption of GRI Standards 2021, while governance reached the highest level of compliance, indicating a change in corporate transparency and responsibility.
Faktor-Faktor Yang Memengaruhi Persistensi Laba Dengan Book Tax Difference Sebagai Variabel Moderasi Devy Rachmawati; Nela Safelia; Wiwik Tiswiyanti
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.
Kualitas Pengungkapan Sustainability Report Berbasis GRI pada Perusahaan Sektor Energi di Bursa Efek Indonesia Periode 2020–2024 Suci Mulyani; Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.236

Abstract

Penelitian ini bertujuan menganalisis tingkat pengungkapan pelaporan keberlanjutan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024 berdasarkan kerangka GRI Standard 2021. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode content analysis terhadap laporan keberlanjutan dan laporan tahunan perusahaan. Dari 91 perusahaan sektor energi, diperoleh 16 perusahaan sampel melalui teknik purposive sampling. Pengukuran dilakukan menggunakan 97 indikator GRI yang dikelompokkan dalam dimensi Environmental (31 item), Social (36 item), dan Governance (30 item) dengan skoring dikotomis. Hasil penelitian menunjukkan bahwa rata-rata skor pengungkapan ESG meningkat dari 45,28% pada tahun 2020 menjadi 83,11% pada tahun 2024. Dimensi Governance memiliki tingkat pengungkapan tertinggi, sedangkan dimensi Environmental dan Social masih relatif lebih rendah. Sebagian besar perusahaan telah mencapai tingkat pengungkapan yang tinggi pada akhir periode penelitian. Temuan ini menunjukkan bahwa kualitas pelaporan keberlanjutan perusahaan sektor energi di Indonesia mengalami peningkatan, meskipun masih terdapat kesenjangan antar dimensi ESG.
Analisis Efektivitas Pajak Parkir dan Retribusi Parkir Terhadap Pendapatan Asli Daerah di Kabupaten Tanjung Jabung Barat Nur Nadya Agusti; Tiswiyanti, Wiwik; Ningsih, Sri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.50025

Abstract

This study aims to analyze the effectiveness of parking tax and parking retribution on Local Own-Source Revenue (PAD) in Tanjung Jabung Barat Regency. The research uses a quantitative descriptive method with an effectiveness ratio approach, comparing realized revenue and targeted revenue during the 2020–2024 period. The data used are secondary data obtained from relevant local government agencies. The results show that parking tax is generally classified as highly effective, although it fluctuates over the years. Meanwhile, parking retribution shows more volatile performance, ranging from ineffective to highly effective. This indicates that parking tax management is more stable than parking retribution in contributing to PAD.
DRIVERS OF VILLAGE FINANCIAL SYSTEM EFFECTIVENESS: ASSESSING HR COMPETENCIES, EDUCATION, AND SOCIALIZATION IN KUMPEH ULU Wijaya, Renal; Arum, Enggar Diah Puspa; Tiswiyanti, Wiwik
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (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.v18i2.58360

Abstract

This study examines the influence of human resource competence, education, and socialization on the effectiveness of the Village Financial System (SISKEUDES) in Kumpeh Ulu District, Muaro Jambi Regency. SISKEUDES is designed to enhance transparency, accountability, and efficiency in village financial management; however, its successful implementation depends on official capacity. Primary data were collected through structured questionnaires. The final data analized is 96 observasions from 8 villages. Data were analyzed using SPSS software through descriptive statistics, data quality testing (validity and reliability), classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results show that human resource competence, education, and socialization each have a positive and significant influence on SISKEUDES implementation, both individually and simultaneously. This study advances public financial management literature by establishing a unified model that explains how internal competencies and external support jointly drive digital system effectiveness at the localized district level. Practically, the findings provide local policy-makers with empirical evidence to transition from generic capacity-building to targeted, high-impact training programs for village personnel.
Co-Authors Achmad Hizazi Addawiyah, Maulidiani Afrizal Akbar, Awal Apriani, Tari Apriyanti, Nur Ulyana Arif Firmansyah B, Sylvia Kartika Wulan Berlin Dhamos Syahputra Silalahi Dahmiri Devy Rachmawati Dewi Firdaus, Taufiq Akbar Dewi Fitriyani Diah Restu P Diana Safutri Dwi Annisa A Eko Prasetyo Elisa Rama Yanti Enggar Diah Puspa Arum 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 Melly Mila Novriani Misni Erwati Monica Zuanur Safitri Muhammad Raghib Ardianto Muhardi Achmad Muhlis, Fatkur Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mukti, Mukti Nababan, Carmelita Namira Putri Aninda Natalia Fitria Revini Pranata Nela Safelia Netty Herawaty Nur Nadya Agusti Nur Puspita, Lovia Nyayu Fadilah Fabiany Oki Permata Puspita, Dita Candra Putra, Dios Nugraha Putri, Kartika Malika Rahayu Rahayu Rahayu Rahmat Da’i Rainiyati Rainiyati ramadhan, Muhammad Gema Ratih Kusumastuti Reka Maiyarni Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rizaldi, Sendy Rizki B, Anisa Salman Jumaili Sam, Iskandar Selviana Ramadhani Senusi, Novita Sintia Marselina Siregar, Ermina Siswahyudianto Sri Ningsih Sri Rahayu SRI RAHAYU Suci Mulyani Susfa Yetti, Susfa Susfayetti Suswita Roza Thamrin, Wisnami Syakhira Try Syeftiani Tuti, Srimastuti Velindi Simarmata, Yana Vigga Alifah Putri Wahyu Hidayat Warislan, Putri Wendry, Widyasari Widya Sari Wendry Wijaya, Renal Wiralestari Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Yudi Yudi Yudi Yulianti, Melly Maragretha Zulma, Gandy Wahyu Maulana