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Himawan Wibisono, Sukarno
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Economics, Econometrics & Finance

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Persepsi mahasiswa akuntansi mengenai keadilan,sistem perpajakan dan diskriminasi atas penggelapan pajak (tax evasion) Mukoffi, Ahmad Mukoffi; Indrihastuti, Poppy; Himawan Wibisono, Sukarno; Selni, Rosvita Selni
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i3.20187

Abstract

The purpose of this study is to find out the influence of justice, tax systems and discrimination against ethics over tax evasion. Case study at the Faculty of Economics, class of 2018, Tribhuwana Tunggadewi University. This research technique is quantitative. The sample collection technique in this study used incidental sampling techniques with a sample number of 37 accounting student respondents whose class of 2018 had taken taxation courses. The data collection method is carried out using questionnaires distributed to respondents through google forms then using SPSS statistics 26. As a result of this study, the element of fairness has a significant effect on ethics for tax evasion. The components of the tax system have a significant effect on ethics over tax evasion. The Discrimination component has a significant effect on ethics for tax evasion.
INTEGRITAS LAPORAN KEUANGAN: TINJAUAN TERHADAP PERAN UKURAN KAP, KOMISARIS INDEPENDEN, DAN STRUKTUR TATA KELOLA PERUSAHAAN: Ukuran KAP, Komisaris Independen, Struktur Tata Kelola Perusahaan dan Integritas Laporan Keuangan Mukoffi, Ahmad; As’adi, As’adi; Dina Ekasari, Luh; Himawan Wibisono, Sukarno; Sarlin, Lusia
Jurnal Paradigma Ekonomika Vol. 18 No. 4 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

This study aims to determine the effect of the variable size of the cap, independent commissioner and corporate governance structure on the integrity of financial statements. The corporate governance structure in this study is measured by institutional ownership, managerial ownership and audit committees. This research is quantitative descriptive. The population in this study are textile and garment companies listed on the Indonesian Stock Exchange for the 2020-2022 period. Purposive Sampling was used in determining the sample in order to obtain a sample of 18 companies that met the criteria. This study uses multiple linear regression analysis. The results showed that the size of the cap, independent commissioners and institutional ownership had a significant effect on the integrity of financial statements, while the audit committee had a negative and significant effect on the integrity of financial statements. Managerial ownership has no significant effect on the integrity of financial statements.
ANALISIS KOMPARATIF : MENGEKSPLORASI DAMPAK AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN: Akuisisi, Kinerja Keuangan, Rasio Keuangan Dina Ekasari, Luh; As’adi, As’adi; Fitria Hayuningtyas, Ruri; Himawan Wibisono, Sukarno
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i1.32584

Abstract

The increasingly fierce competition in the business world requires all companies to survive in every condition and be able to compete with other companies. One of the ways that needs to be done is by making acquisitions. The purpose of this research is to determine the impact of acquisitions on financial performance. In this study using descriptive analysis techniques, namely analysis techniques by collecting data, explaining and analyzing so as to provide information according to the problems faced. The results of the study show that only the current ratio and debt to equity ratio provide changes in the company's financial performance after the acquisition. while the ratio of return on assets and total asset turnover does not change the company's financial performance after the acquisition
MEMAHAMI DINAMIKA AGRESIVITAS PAJAK: PERAN LIKUIDITAS, LEVERAGE, DAN CSR DALAM KONTEKS PERUSAHAAN MANUFAKTUR BEI Junaidar Handayanto, Adrian; Sularsih, Hermi; Himawan Wibisono, Sukarno; Fitria Hayuningtyas, Ruri
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i1.32586

Abstract

Tax aggressiveness is a specific activity that includes transactions, where the main objective is to reduce the company's tax liability. The purpose of this study was to determine the application of liquidity, leverage and corporate social responsibility to tax aggressiveness. Research conducted using quantitative methods. The type of data used in this study is secondary data from manufacturing companies on the Indonesia Stock Exchange 2018-2022. The data collection techniques used by researchers are literature study documentation and documentation methods. The data analysis technique in this study uses descriptive analysis test, classical assumption test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis. The results of the study of liquidity have a positive and significant effect, Leverage has no positive and significant effect Corporate social responsibility has no positive and significant effect on industrial sector manufacturing companies located on the IDX 2018-2022 period.
Pengaruh Pola Pikir Spiritual Dan Keseimbangan Gender Terhadap Transformasi Wirausaha Di Kota Batu: Pola Pikir Spiritual, Keseimbangan Gender, Transformasi, Wirausaha Indah, Sri; Himawan Wibisono, Sukarno
Jurnal Paradigma Ekonomika Vol. 19 No. 4 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i2.36483

Abstract

This study aims to investigate the influence of spiritual mindset and gender balance on the transformation into an entrepreneur. Using a quantitative approach, data will be collected from respondents in Batu City through questionnaires and interviews. The questionnaire will measure the factors of spiritual mindset, gender balance and entrepreneurial transformation. Data analysis will use multiple regression to determine whether spiritual mindset and gender balance significantly influence decisions and steps in the entrepreneurial process. It is hoped that this study can provide a deeper understanding of the psychological and social factors that influence entrepreneurial transformation, as well as provide a basis for the development of more inclusive and sustainable entrepreneurial policies and practices. Through these results, it is hoped that this study can make a significant contribution to the academic literature on entrepreneurship and support inclusive and sustainable economic development. The results of the study indicate that there is a significant influence of spiritual mindset and gender balance on entrepreneurial transformation in SMEs in Batu City.  
Pengaruh sistem pengendalian internal, ketaatan aturan dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi Himawan Wibisono, Sukarno; As’adi, As’adi; Mukoffi, Ahmad; Narsi, Yunita
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.44364

Abstract

The purpose of this study is to determine the influence of the internal control system, compliance with rules and the suitability of compensation on the tendency of accounting fraud in SOEs listed on the IDX partially. The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 6 SOEs listed on the IDX was obtained. This research data uses the financial statements of state-owned companies for the 2020-2024 period. The data analysis method used is multiple linear regression. The results of the study prove that the internal control system has a significant effect on the tendency of accounting fraud with t count = 4,574, compliance with rules has a significant effect on the tendency of accounting fraud with t count = 4,200 and the suitability of compensation has a significant effect on the tendency of accounting fraud with t count = 4,163. These results prove that the existence of an internal control system, compliance with rules and the suitability of compensation are able to reduce the tendency of accounting fraud in SOE companies
EKSPLORASI MODEL DIGITALISASI EKONOMI UMKM DALAM MENDORONG KETAHANAN EKONOMI MELALUI TRANSFORMASI SOSIAL DI MALANG RAYA: Digitalisasi Ekonomi, UMKM, Transformasi Sosial, Ketahanan Ekonomi, Inovasi Teknologi Dina Ekasari, Luh; Himawan Wibisono, Sukarno
Jurnal Paradigma Ekonomika Vol. 20 No. 4 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i4.47921

Abstract

The digitalisation of the economy is a key factor in improving the competitiveness and resilience of MSMEs, especially in this era of ongoing social transformation. MSMEs in the Greater Malang area face challenges in adopting digital technology, both in terms of access, digital literacy, and infrastructure readiness. Social transformation driven by changes in consumer behaviour, government policies, and technological innovations requires SMEs to adapt in order to survive and thrive. Therefore, this research is crucial for exploring effective economic digitalisation models for SMEs, aiming to strengthen economic resilience amid the ongoing social and economic dynamics.  The objective of this research is to identify and analyse economic digitalisation models that can be applied by MSMEs to enhance economic resilience through social transformation. The methodology employed is a mixed-method approach, combining qualitative analysis through in-depth interviews and case studies of MSMEs, as well as quantitative analysis through surveys of MSMEs in Malang Raya. The results indicate that digital transformation influences social transformation, SME economic digitalisation has a significant positive impact on economic resilience, social transformation has a significant positive impact on economic resilience, and SME economic digitalisation influences economic resilience through social transformation.
PERAN PERILAKU KEUANGAN DAN INKLUSI KEUANGAN DALAM MENJAGA KEBERLANGSUNGAN USAHA UMKM DI KOTA BATU: Financial Behavior, Financial Inclusion and Business Continuity Mukoffi, Ahmad; Himawan Wibisono, Sukarno; As’ adi, As’ adi; Sularsih, Hermi
Jurnal Paradigma Ekonomika Vol. 20 No. 4 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i4.51843

Abstract

Business sustainability refers to the ability of enterprises to maintain continuous operations through sound management practices, including business development, expansion, and adaptive decision-making in response to a dynamic business environment. In the context of micro, small, and medium enterprises (MSMEs), sustainability is largely influenced by internal factors, particularly the financial behavior of business owners and their level of financial inclusion. This study aims to examine the role of financial behavior and financial inclusion in sustaining MSMEs in Batu City.This research adopts a quantitative approach with a causal-associative research design. Data were collected through a survey using structured questionnaires distributed to MSME owners in Batu City. The collected data were analyzed using hypothesis testing techniques to assess both partial and simultaneous effects of financial behavior and financial inclusion on business sustainability.The findings indicate that financial behavior and financial inclusion play a significant role in supporting the sustainability of MSMEs in Batu City. Individually, both variables contribute positively to the ability of MSME owners to maintain and develop their businesses. Simultaneously, financial behavior and financial inclusion demonstrate a strong combined influence on MSME sustainability. These results highlight the importance of strengthening financial management capabilities and expanding access to inclusive financial services as strategic efforts to enhance the long-term sustainability of MSMEs.
DETERMINAN KUALITAS LAPORAN KEUANGAN UKM INTEGRASI ASPEK TEKNOLOGI, TATA KELOLA DAN KAPABILITAS SDM: Teknologi Informasi, Umur Usaha, Kompetensi SDM, Pengendalian Intern, Kualitas Laporan Keuangan Mukoffi, Ahmad; Himawan Wibisono, Sukarno; As'Adi; Junaidar Handayanto, Adrian; Marija
Jurnal Paradigma Ekonomika Vol. 21 No. 1 (2026): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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

Abstract

The aim of this study is to analyse the influence of the use of information technology, the age of the business, human resource (HR) competence, and internal control on the quality of financial reports of Small and Medium-sized Enterprises (SMEs) in Malang City. The research method used was explanatory quantitative analysis. The population for this study comprised 3,209 SMEs in Malang City, with a sample of 99 respondents selected using purposive sampling. The data were analysed using multiple linear regression via SPSS. The results indicate that, individually, the use of information technology (p=0.043), business age (p=0.010) and internal controls (p=0.008) have a positive and significant effect on the quality of financial statements. Meanwhile, HR competence (p=0.165) does not have a significant effect. Simultaneously, all four variables had a significant effect on the quality of financial statements, with a significance level of 0.002. The adjusted R-squared value of 0.161 indicates that 16.1 per cent of the variation in the quality of financial statements can be explained by the independent variables in this model, whilst the remainder is explained by other factors outside the scope of this study.
Co-Authors Ahmad Mukoffi, Ahmad As'Adi As’ adi, As’ adi As’adi As’adi Dina Ekasari, Luh Fitria Hayuningtyas, Ruri Indah, Sri Indrihastuti, Poppy Junaidar Handayanto, Adrian Luh Dina Ekasari Marija Mukoffi, Ahmad Mukoffi Narsi, Yunita Sarlin, Lusia Selni, Rosvita Selni Sularsih, Hermi