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All Journal Jurnal Manajemen Terapan dan Keuangan EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI Journal of Islamic Accounting and Finance Research Jurnal Multidisiplin Madani (MUDIMA) Economic Reviews Journal Indonesian Journal of Society Development (IJSD) International Journal of Integrative Sciences Indonesian Journal of Economic & Management Sciences (IJEMS)
Wiwik Tiswiyanti
Universitas Jambi
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analisis Perbandingan Potensi Financial Distress Sebelum dan Selama Pandemi COVID-19 Menggunakan Metode Grover, Springate dan Zmijewski Ratih Kusumastuti; Wiwik Tiswiyanti; Sintia Marselina
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1331

Abstract

Pandemi COVID-19 merupakan peristiwa menyebarnya penyakit coronavirus 2019 yang menjadi masalah kesehatan yang serius saat ini di berbagai negara termasuk di Indonesia. Hal tersebut juga berdampak pada terkontraksinya perekonomian Indonesia sesuai data BPS yaitu -5,32% YoY dikarenakan menurunnya daya beli masyarakat akibat kekhawatiran juga kebijakan Pembatasan Sosial Berskala Besar (PSBB). Salah satu sektor yang terkena dampak pandemi adalah sektor transportasi, tercatat pendapatan sektor transpotasi menurun 25%-50% sejak adanya pandemi COVID-19. Tujuan dari penelitian ini adalah menganalisis perbandingan potensi financial distress sebelum dan selama pandemi COVID-19 pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia dengan metode grover, springate dan zmijewski. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan berdasarkan pendekatan yang digunakan, penelitian ini termasuk ke dalam penelitian komparatif. Pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling, sehingga diperoleh diperoleh jumlah sampel sebanyak 11 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan metode dokumentasi dengan data sekunder berupa laporan keuangan perusahaan tahun 2018-2021. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19 berdasarkan metode grover dan zmijewski. Sedangkan berdasarkan metode springate, menunjukkan hasil bahwa terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19. Peneliti memberikan saran kepada peneliti selanjutnya untuk meneliti sektor lain dan variabel lain selain financial distress yang kemungkinan juga terdampak karena adanya pandemi COVID-19. Selain itu, diharapkan juga agar dapat menambah model prediksi lain seperti model altman, ohlson, fulmer, zavgren, taffler dan lain sebagainya sehingga hasil yang didapatkan lebih bervariasi. Keywords: COVID-19, Financial Distress, Grover, Springate, Zmijewski.
Determinants of taxpayer compliance in Islamic micro small medium enterprises Wiwik Tiswiyanti; Nela Safelia; Wirmie Eka Putra; Fredy Olimsar
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) 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.
Accounting Analysis of Raudhatul Muhajirin Islamic Boarding School Jambi Based on Boarding Accounting Guidelines Natalia Fitria Revini Pranata; Nela Safelia; Gandy Wahyu Maulana Zulma; Wiwik Tiswiyanti; Fredy Olimsar
International Journal of Integrative Sciences Vol. 2 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v1i4.3241

Abstract

The purpose of this research is to learn about financial records, the application of Islamic boarding school accounting guidelines in preparing financial reports, and the type of financial reporting that follows Islamic boarding school accounting guidelines. This is a descriptive study that employs qualitative methods. Primary and secondary data were used to collect data for this study. Primary data is the result of interviews, questionnaires, and observations based on a prepared list of questions. Meanwhile, secondary data comes from the Raudhatul Muhajirin Islamic Boarding School's financial reports in the form of income and expenditure reports. The findings revealed that the accounting treatment used in the preparation of financial reports at the Raudhatul Muhajirin Islamic Boarding School did not meet Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP), and the financial statements prepared did not meet the Islamic boarding school's accounting guidelines. It is hoped that the research findings can provide knowledge and input, especially for Islamic boarding school administrators, regarding the importance of Islamic boarding school accounting guidelines. Which guidelines based on SAK ETAP aim to provide uniformity and become one of the efforts to improve governance in Islamic boarding schools
Analysis of Tax Collection with Reprimand and Forced Letters to Optimize Tax Revenue at KPP Pratama Jambi Telanaipura Fithri Salsabila; Yudi; Wiwik Tiswiyanti
International Journal of Integrative Sciences Vol. 2 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i5.4337

Abstract

As a form of law enforcement to improve taxpayer compliance with paying their taxes, tax collection is carried out consistently and continuously. The tax collection activities carried out by the Fiscus consist of active tax collection and collection by forced letter. Active billing is carried out by the Fiscus by issuing tax assessment letters, reprimand letters, and tax bills. If the taxpayer does not also pay his tax debt, the tax officer can take tax collection action with a forced letter. This study aims to analyze the implementation of tax collection with reprimand letters and forced letters to optimize tax revenue at KPP Pratama Jambi Telanaipura in 2020 and 2021. The research method used is a qualitative descriptive analysis method. The data collection method used was interviews and documentation at KPP Pratama Jambi Telanaipura. Based on the results of the analysis, it shows that tax collection with reprimand letters and forced letters are classified as ineffective. Tax collection with reprimand letters and forced letters at KPP Pratama Jambi Telanaipura greatly does not contribute to tax revenue. KPP Pratama Jambi Telanaipura's efforts in optimizing tax revenue include holding focus group discussions, joining collection programs, canvassing, and providing tax education, socialization, and counseling
PENGARUH PENGETAHUAN PAJAK, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI STUDI KASUS DI KANTOR KONSULTAN X KOTA JAMBI: Namira Putri Aninda; Nela Safelia; Wiwik Tiswiyanti
Jurnal Manajemen Terapan dan Keuangan Vol. 12 No. 2 (2023): 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.v12i2.24114

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan, kualitas pelayanan, dan sanksi perpajakan secara simultan dan parsial terhadap kepatuhan wajib pajak pada Kantor Konsultan X Kota Jambi. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Subyek penelitian ini adalah wajib pajak orang pribadi yang berada di wilayah kerja Kantor Konsultan X Kota Jambi sebanyak 45 orang. Hasil penelitian ini menyatakan bahwa secara simultan pengetahuan perpajakan, kualitas pelayanan dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak pada Kantor Konsultan X Kota Jambi. Pengetahuan Pajak, Kualitas Pelayanan Dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak sebesar 22,2% sedangkan sisanya sebesar 77,8% dipengaruhi oleh variabel lain yang tidak termasuk dalam model ini. Sebagian pengetahuan perpajakan, kualitas pelayanan dan sanksi perpajakan berpengaruh terhadap integritas wajib pajak pada Kantor Konsultan X Kota Jambi
E-Commerce Technique Training for Bumdes for Business Development in Mendalo Indah Village, Jaluko District, Jambi Wiwik Tiswiyanti; Fredy Olimsar; Nela Safelia; Istiqomah Melinda; Dios Nugraha Putra
Indonesian Journal of Society Development Vol. 2 No. 5 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i5.6000

Abstract

The service aims to help develop businesses carried out by BUMDes through training in e-commerce techniques in Mendalo Indah Village. The method for achieving goals is carried out through stages; firstly a location survey, the two teams conducted a pre-research to find out the problems faced by partners and finally provided training and practice in using digital applications with e-commerce. Activities are provided to MSMEs and BUMDes administrators. The results are in the form of providing knowledge about digital marketing strategies to partners, and partners are able to utilize digital technology as a platform to increase village original income and the welfare of village communities
Implementation of Sak Etap in Tangkit Baru Jambi Agrotourism Msmes Khoirany; Wiwik Tiswiyanti; Reni Yustien
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4790

Abstract

This study aims to determine the application of accounting based on SAK ETAP to UMKM Agrotourism in Tangkit Baru Village. This qualitative descriptive study analyzed the results of the interview process and the research instruments that were distributed. The results of this study found that the UKM Agrotourism in Tangkit Baru Village had not fully implemented financial accounting based on SAK ETAP. There are internal factors and external factors that underlie this. The internal factor is due to their lack of understanding regarding accounting records based on SAK ETAP. While the external factor is the lack of supervision from related institutions
Effect of Pressure, Opportunity, Rationalization and Capability Against Academic Fraud Behavior in Students During Online Lectures Monica Zuanur Safitri; Wiwik Tiswiyanti; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4820

Abstract

This study aims to measure how the influence of pressure, opportunity, rationalization and capability variables on academic fraud behavior in Jambi University accounting students class of 2019 during daring lectures. The research method used is a quantitative method with a sampling technique that is a saturated sample and data collection techniques using a Google form questionnaire. Based on the results of the study, it showed that pressure and opportunity had no significant effect on academic fraud behavior in Jambi University accounting students class of 2019, while rationalization and capabilities had a significant effect on academic fraud behavior on Jambi University of Accounting students class of 2019
Analysis of the Financial Performance of the Local Government of Tebo Jambi Regency using the Value for Money Method (2018-2022 Fiscal Year) A.M. Furqon; Iskandar Sam; Wiwik Tiswiyanti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5378

Abstract

This study aims to analyze the financial condition by assessing the financial performance of the Regional Government of Tebo Regency. The data used in this study is secondary data sourced from reports on the realization of the Tebo Regency local government budget for the period 2018 to 2022. The ratio analysis used in this study is: 1) Economic Ratio, 2) Efficiency Ratio, 3) Effectiveness Ratio. The results of the study show the performance of the Regional Government of Tebo Regency for the 2018-2022 fiscal year in Economic Ratio including economic criteria, the performance of the Regional Government of Tebo Regency for the 2018-2022 fiscal year in Efficiency Ratio including inefficient criteria, the performance of the Local Government of Tebo Regency for the 2018-2022 fiscal year in Ratio Effectiveness including very effective category
Analysis of the Financial Performance of the Mekar Sari Village Government, Kumpeh Jambi District 2020-2022 Berlin Dhamos Syahputra Silalahi; Wiwik Tiswiyanti; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5418

Abstract

This research aims to analyze financial conditions by assessing the financial performance of the Mekar Sari Village Government, Kumpeh District. The data used in this research is secondary data sourced from the Mekar Sari Village Government Budget Realization report for the period 2020 to 2022. The ratio analysis used in this research is: 1) Effectiveness Ratio, 2) Efficiency Ratio, 3) Village Financial Independence Ratio, 4) Economic Ratio. The research results show that the performance of the Mekar Sari Village Government, Kumpeh District in 2020-2022 has an average effectiveness ratio of 92.12% with effective criteria. The average efficiency ratio is 98.47% with efficient criteria. The average village independence ratio is 107.50% with independent criteria. The economic ratio has a value of 98.52% with economic criteria
Co-Authors A.M. Furqon Afrizal Berlin Dhamos Syahputra Silalahi Dios Nugraha Putra Enggar Diah Puspa Arum Fithri Salsabila Fredy Olimsar Heni Pujiastuti Iskandar Sam Istiqomah Melinda Khoirany M. Rizal Dika Putra Misni Erwati, Misni Monica Zuanur Safitri Muhammad Ikhsan M. Namira Putri Aninda Natalia Fitria Revini Pranata Nela Safelia Novita Senusi Ratih Kusumastuti Reni Indah Kurnia Reni Yustien Riksy Hernando Salman Jumaili Sintia Marselina Sri Rahayu Susfayetti Wiralestari Wirmie Eka Putra Yana Velindi Simarmata Yudi Zulma, Gandy Wahyu Maulana