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All Journal Jurnal Manajemen Terapan dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Indonesian Journal of Society Development (IJSD) International Journal of Integrative Sciences Journal of Business Management and Economic Development
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 Other

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Implementasi perhitungan harga pokok produksi tahu sumedang dengan penerapan metode full costing dan variable costing Billy Akbar Juantara; Ratih Kusumastuti; Wiwik Tiswiyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.721 KB) | DOI: 10.32670/fairvalue.v5i1.2095

Abstract

This research was conducted to determine the calculation of the cost of goods manufactured according to the company, to determine the calculation of the cost of production when using the full costing method and to determine the comparison of these methods. The location of the research is tofu company located in Pematang Sulur Jambi City. In regard to the cost of production, the company uses its own method which is certainly notappropriate in its implementation. Therefore an appropriate method is needed so that in calculating the cost of production is more accurate and the company can be more precise in making decisions. Based on this, a problem arises that is how the analysis of determining the method of calculating the cost of production on the tofu company if you use the full costing and variable costing method. The results of the study indicate that the full costing method can provide an accurate calculation of HPP, which in its calculation includes all elements of costs, both raw material costs, direct labor costs and fixed variable BOP. This is because the full costing method is very suitable for long-term decision making.
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
Effect of Professional Commitment, Ethical Environment and Personal Cost on Intention to do Whistleblowing Khairunnisa Khairunnisa; Achmad Hizazi; Wiwik Tiswiyanti
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.99

Abstract

This research was conducted to find out what factors influence a person's intention to do whistleblowing. The purpose of this study is to find out whether professional commitment, ethical environment, and personal costs affect the intention to do whistleblowing at the Public Works and Public Housing Office of Jambi Province. This study uses primary data and was obtained through questionnaires distributed to Civil Servants  who work at the Public Works and Public Housing Office of Jambi Province with a research sample of 71 respondents who work at the agency with the sampling technique using simple random sampling. The data analysis method used in this research is multiple linear regression analysis using the SPSS 25 program. The results of this study indicate that professional commitment, ethical environment, and personal costs have an influence on the intention to do whistleblowing. So it can be concluded that the higher the individual's professional commitment, the higher the intention to do whistleblowing, the higher the understanding of ethics in a work environment, the higher the intention to do whistleblowing, and the higher the personal cost, the higher the intention to do whistleblowing.
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
Co-Authors Achmad Hizazi Billy Akbar Juantara Dios Nugraha Putra Fithri Salsabila Fredy Olimsar Istiqomah Melinda Khairunnisa Khairunnisa Namira Putri Aninda Natalia Fitria Revini Pranata Nela Safelia Ratih Kusumastuti Sintia Marselina Wirmie Eka Putra Yudi Zulma, Gandy Wahyu Maulana