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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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Tax Socialization and Assistance in Kademangan, Muaro District, Jambi Wiwik Tiswiyanti; Riksy Hernando; Eko Prasetyo
Indonesian Journal of Society Development Vol. 2 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i6.7556

Abstract

The service aims to help partners understand aspects of taxation, especially village treasurers, regarding the village funds used. The tax socialization carried out in Kademangan Village relates to income tax, value added tax, treasurer's tax. With this socialization, it is hoped that the implementation of tax obligations in Kademangan Village can be carried out well again so that the government's efforts to achieve state revenue from the taxation sector can be achieved. As a result of the service carried out by the team in Kademangan Village, in general village officials have carried out tax obligations related to deductions/collections and deposits. Guidance on how to fill out a Tax Payment Letter (SSP) and Notification Letter (SPT) regarding tax withheld/collected. Provide assistance to submit Notification Letters online which has not been done by the Village Treasurer
Pengaruh Determinan Minat Mahasiswa Mengikuti Program Brevet Pajak dan Dampaknya Terhadap Pemilihan Karir di Bidang Perpajakan: Studi Empiris pada Mahasiswa Akuntansi Universitas Jambi Yana Velindi Simarmata; Wiwik Tiswiyanti; 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
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES Reni Indah Kurnia; Enggar Diah Puspa Arum; Wiwik Tiswiyanti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.565

Abstract

The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology companies listed on the IDX in 2021–2022. The total sampling approach was used to determine the sample. The findings demonstrated that the incidence of fraudulent financial reporting was unaffected by pressure measured by financial targets, opportunities measured by ineffective monitoring, rationalization measured by auditor changes, ability measured by director changes, arrogance measured by the frequency of CEO pictures, and collusion measured by government projects all at the same time. A partially analysis revealed that while collusion has an impact on fraudulent financial reporting, financial targets, inefficient monitoring, rationalization, capability, and arrogance do not. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-score Model
The Influence of Financial Distress, Audit Committee, Audit Quality, and Leverage on Voluntary Disclosure: A Study on Infrastructure Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2023 M. Rizal Dika Putra; Afrizal; Wiwik Tiswiyanti
Jurnal Multidisiplin Madani Vol. 4 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i9.11483

Abstract

The purpose of this study is to explain the independent variables, namely financial distress, audit committee, audit quality, and leverage, to analyze their influence on the dependent variable, namely voluntary disclosure. The data analysis method in this study uses the regression analysis method, whose calculations use SPSS version 26. This study uses multiple linear regression because the independent variables used are more than one variable. The multiple regression analysis method used in this study includes descriptive statistics, classical assumption tests, hypothesis testing, and statistical tests. From the simultaneous test results, an F value of 19.455 is obtained, which is positive, and the significance test result of 0.000 is smaller than 0.05. Thus, financial distress, audit committee, audit quality, and leverage simultaneously affect voluntary disclosure. From the partial test obtained, the four independent variables, namely financial distress, audit committee, audit quality, and leverage, partially have an influence on voluntary disclosure.
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 Nela Safelia; Afrizal; Wiwik Tiswiyanti; Fredy Olimsar; Dios Nugraha Putra
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 Muhammad Ikhsan M.; Sri Rahayu; Wiwik Tiswiyanti
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.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kota Jambi Novita Senusi; Wiwik Tiswiyanti; Salman Jumaili
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
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