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All Journal JURNAL RELASI STIE MANDALA JEMBER JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding WIDYA LAKSANA Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) Majalah Ilmiah Dian Ilmu JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Jurnal Abdi Panca Marga Riset Akuntansi (RISTANSI) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Literasi Digital Indonesia Basic and Applied Accounting Research Journal JAKBS Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) SRODJA Journal of Business Economics and Management ABM: International Journal of Administration, Business and Management
Wiwik Fitria Ningsih
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Factors That Affecting Income Persistency With Accrual Reliability As Intervening Variables Of Industrial Companies That Listed On Stock Exchange Of Thailand Diana Dwi Astuti; Wiwik Fitrianingsih; Siti Maimunah
ABM: International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.387

Abstract

This study aims to analyze the factors that affect earnings persistence with accrual reliability as an intervening variable at industrial companies that listed on the Stock Exchange Thailand in 2015-2019. The data that used in this research is secondary data. The research method that reseacher used is path analysis with SPSS version 24. Based on data analysis, the conclusion of this study are there is no significant effect of the independent variables (sales volatility, cash flow volatility, good corporate governance, debt level and company size) on accrual reliability. While the independent variable that affects earnings persistence are sales volatility and company size. The results of the path analysis are the accrual reliability variable can be used as an intervening variable of cash flow volatility, good corporate governance, and debt level on earnings persistence. While sales volatility and company size, accrual realibility can not used as intervening variable to earning persistence. Keywords: Sales Volatility, Cash Flow Volatility, Good Corporate Governance, debt level, company size. Earning persistence
The Influence of Differences in Income Tax Rules on Income Tax Growth in the Private Tax Taxes and Acceptance of Tax Income in the Office of Jember Pratama Tax Service Mrenda Ayu Setyowati; Muhaimin Dimyati; Wiwik Fitrianingsih
ABM: International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.390

Abstract

The purpose of this study was to determine the different effects of changes in Non-Taxable Income (PTKP) regulations on the growth rate of the number of Individual Taxpayers (WPOP) and income tax article 21 (PPh 21) in the Jember KPP. The data used in this study are secondary data collected from KPP Pratama Jember period 2008-2018. Data processing methods using Descriptive Statistics, Analysis Of Variance (ANOVA) and Multivariate Analysis Of Variance (MANOVA) with SPSS analysis tool version 20. The results of the study show that there are different effects of changes in Non-Taxable Income (PTKP) significantly impacting the growth rate Personal Taxpayers (WPOP) because the rate of growth is increasing and the level of income tax article 21 (PPh 21) because the amount of revenue is increasing. Keywords: PTKP, WPOP, Income Tax 21.
THE EFFECT OF TAXPAYER AWARENESS, TAX OFFICER SERVICES AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN TAXPAYER SERVICE OFFICES PRATAMA JEMBER Fendi Chandra Setiawan; Karim Budiono; Wiwik Fitria Ningsih
ABM: International Journal of Administration, Business and Management Vol 3 No 2 (2021)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v3i1.539

Abstract

This study aims to determine the effect of taxpayer awareness, tax officer services and tax sanctions on tax compliance of free workers in the Jember Pratama tax service office. The data used in this study are primary data collected by survey method using questionnaire media. The data processing method uses multiple regression analysis methods with the help of the SPSS 18 analysis program. The results of hypothesis testing show that taxpayer awareness, tax officer services and tax sanctions have a positive and significant effect on individual taxpayer compliance with independent workers. Keywords: Taxpayers, Taxpayer Compliance, Taxpayer Awareness, Tax Officer Services, Tax Sanctions, Self-employment, Individual Taxpayers
A COMPARATIVE ANALYSIS OF THE DEGREE OF FINANCIAL LEVERAGE BETWEEN PT UNILEVER INDONESIA AND PT WINGS GROUP Wiwik Fitria Ningsih; Hamzah Fansuri Yusuf; Setyawardahna Nugraha
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2848

Abstract

This study aims to analyze the comparison of the Degree of Financial Leverage (DFL) between PT Unilever Indonesia Tbk and PT Wings Group. DFL is important to measure because it reflects the extent of change in earnings per share resulting from changes in earnings before interest and taxes, thus serving as a key indicator of a company's financial risk. These two companies are compared because both are major players in the consumer goods industry in Indonesia with significant market shares, yet they have different ownership structures and operational strategies, making it interesting to examine their risk differences. This research is a quantitative comparative study using the financial statement data of both companies for the period 2020-2024. Sampling was conducted using a purposive sampling method, with the research samples being PT Unilever Indonesia Tbk and PT Wings Group. Data were collected through financial statement documentation techniques and analyzed using an Independent Sample t-Test. The descriptive results show that PT Wings Group has a higher and more fluctuating average DFL compared to PT Unilever Indonesia, whose DFL is more stable. However, the results of the Independent Sample t-Test indicate that there is no statistically significant difference in DFL between the two companies. The financial risk inherent in the capital structure of both companies is statistically within a balanced range within the same industry.
Co-Authors ., Agustin Abdul Rohim, Abdul Ade Permana, Angga Aditya Fajri Ilhamsyah Aditya Hermawan Aditya Hermawan, Aditya Agus Prasetyo Agustin Hari Prastyowati Alni Nurafia Angelica Stefanny Ahliawan Annisa Silfiana Dedy Trisetiawan Dewi, Vivy Kurniawati Diana Dwi Astuti Diana Dwi Astuti Eka Nur Laily Evi Ludya Agustin Evi Vidiana Fendi Chandra Setiawan Haifa Haifa Hamzah Fansuri Hamzah Fansuri Handayani, Nury Handayani, Yuniorita Indah Hayatul Maspufah Ilma Faizah Wijiyono Ilmi, Mainatul Jonathan Alexander Karim Budiono Kusuma, Dedi Wijaya Lia Rachmawati Maria Stefania WaroBheri Mrenda Ayu Setyowati Muhaimin Dimyati Muhammad Angga Yusuf Muhammad Muhibudin Musemmil, Muhammad Nata, Istiknaful Aulia Nely Supeni Nilam Sabrina Ningrum, Arni Tia Ningtias, Putri Marta Novita Sari Nur Habibina Nurhafifah, Nurhafifah Nurhalili, Reza Nurshadrina Kartika Sari NURUL HIKMAH Oktaviana, Putri Putra, Ihrom Caesar Ananta Putri Nur Indah Sari Putri Oktaviana Rachmawati, Ratih Rakhmawati, Ratih Reza Nurhalili Riza Andriyan Shidiq Saputri, Adellia Erika Sari, Ari Fitria Menlania Setyawardahna Nugraha Shidiq, Riza Andriyan Siskasetya Wulandari Siti Maimunah Suwignyo Widagdo Vivy Kurniawati Dewi Wahyudi, Farid WaroBheri, Maria Stefania Wiwin Indah Sari Wulandari, Siskasetya Yani Dahliani Yani Dahliani Yani Dahliani Yulianto, Teguh Setiawan Yuniorita Indah Handayani Yusuf, Muhammad Angga