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Analisis Pengaruh Pengetahuan, Kesadaran, dan Sanksi Administratif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi di Kecamatan Dendang Ika Ariyani; Eri Bestary Al Haitamy; Pramesti Nurul Adinda
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 2 (2025): Inflasi - November
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i2.75

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kecamatan Dendang. Metode yang digunakan adalah survei dengan kuesioner sebagai alat pengumpul data, melibatkan 100 responden yang merupakan wajib pajak terdaftar. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan wajib pajak dan kesadaran wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Namun, sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Temuan ini mengindikasikan bahwa peningkatan pengetahuan dan kesadaran mengenai kewajiban perpajakan dapat mendorong kepatuhan wajib pajak, sementara sanksi perlu diperkuat agar lebih efektif dalam meningkatkan kepatuhan.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP NILAI PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Egi Delgia; Eri Bestary Al Haitamy; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.421

Abstract

This research aims to determine the extent of the influence of tax planning and deferred tax expenses on company value. The population used in this research is palm oil plantation companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sample determination in this research was purpose sampling, with a sample of 9 companies. The type of data used in this research is quantitative data. The measuring instrument used for this analysis is the SPSS version 25.0. program. This research uses the classic assumption test and is equipped with a multiple linear regression analysis test. The results of this research are based on (t test), tax planning has a partial effect on company value with a sig value of 0,006 < 0,05, while the deffered tax expense has no partial effect on com pany value with a sig value of 0,809 > 0,05. Simultaneously (F test), tax planning and deffered tax expenses have an effect on company value with a value of F count > F table, namely 4,403 > 3.28.
ANALISIS KINERJA KEUANGAN DENGAN METODE EVA DAN MVA PADA PT.PP LONDON SUMATRA INDONESIA Tbk shela puspita; Eri Bestary Al Haitamy; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.435

Abstract

This study aims to analyze the financial performance of PT.PP London Sumatra Indonesia Tbk (LSIP), during the 2019-2023 period. The method used in this research is the calculation method of Economic Value Added (EVA) and Market Value Added (MVA). The type of data used is secondary data or financial information derived from the LSIP Annual Financial Report. The data collection method used is the documentation technique in the form of collecting written data in documents through the Indonesia Stock Exchange (IDX) website and the official website of PT.PP London Sumatra Indonesia Tbk. The results showed that in the 2019-2023 research period, the analysis of financial performance using the EVA and MVA methods was overall positive, which means that the company's financial performance is healthy so that the company is able to generate accounting profit, economic profit and generate wealth value for investors.
The Pengaruh Sistem Informasi Akuntansi dan Motivasi Kerja Terhadap Kinerja Pegawai di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Provinsi Jambi Nuraimah Nuraimah; Eri Bestary Al Haitamy; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.508

Abstract

This study aims to provide the impact of accounting information systems and work motivation on employee performance at the Regional Revenue and Financial Management Agency (BPKPD) of Jambi Province. This study is expected to provide clear insight into the importance of accounting information systems and work motivation in improving employee performance and providing suggestions for BPKPD human resources. This study uses a quantitative method with a descriptive approach, where data collection is carried out through surveys and questionnaires. Data collection was carried out using the Random Sampling method. The number of samples used was 35 people consisting of employees who work in the human resources department. Data collection took place through the distribution of several questionnaires. The measuring instrument used in this analysis was the SPSS version 30.0 program. The results of the analysis of this study indicate that the accounting information system variable partially does not have a significant effect on employee performance, while the work motivation variable partially has a significant effect on employee performance. Meanwhile, the accounting information system variable and work motivation simultaneously have a significant effect on employee performance.
PENGARUH PRODUKSI KELAPA SAWIT DAN TENAGA KERJA PADA PENDAPATAN USAHA TANAMAN KELAPA SAWIT DI PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)TAHUN 2020-2023 Siska Tugiyarti; Eri Bestary Al Haitamy; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.509

Abstract

This research aims to determine the influence of palm oil production and labor on business income in oil palm plantation companies listed on the Indonesia Stock Exchange in 2020-2023. The data used in this research is secondary data, namely data obtained from companies listed on the Indonesia Stock Exchange in 2020-2023. Data analysis uses quantitative data. Data analysis uses multiple linear regression methods. The results of this research are: 1) Palm oil production has no effect because the t test results obtained a significance value of 0.393; 2) Labor partially has an influence and is significant at 0.004; 3) Business income simultaneously has an effect because the calculated F test results are 6.915 and the F table is 3.28.
A Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024: Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024 Mega Sulisna; Eri Bestary Al Haitamy; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.518

Abstract

This study aims to analyze the comparison of the financial performance of conventional banks and Islamic banks listed on the Indonesia stock exchange using financial ratios. The method used in this study is quantitative descriptive with a purposive sampling approach, which resulted in six companies as research samples. The data used was obtained from the company's financial statements reported in Rupiah. The results of the study show that there is a significant difference in the analysis of banking financial ratios compared to their financial performance. This research is expected to contribute to a deeper understanding of the relationship between financial ratios and financial performance of companies
PERANCANGAN SISTEM LAPORAN KEUANGAN BERBASIS EXCEL DAN PERHITUNGAN PPH FINAL 0,5% UNTUK MENDUKUNG PENGELOLAAN KEUANGAN PADA UMKM SUPER LONTONG Andela Andela; Eri Bestary Al Haitamy; Ivan Ramadhan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/58csks18

Abstract

UMKM play an important role in the economy; however, many business owners still do not have structured financial records and lack sufficient understanding of tax obligations. This study aims to design a simple financial reporting system using Microsoft Excel in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and to provide a simulation of the 0.5% Final Income Tax based on Government Regulation Number 23 of 2018 at Super Lontong UMKM in Jambi City. This research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The results indicate that the Excel-based system helps UMKM record transactions more neatly, prepare simple financial statements, and understand their financial condition. In addition, the tax calculation simulation improves business owners’ understanding of tax obligations. Overall, this system is expected to support better financial management and increase tax awareness among UMM.
Penerapan Pendekatan Design Thinking untuk Sinkronisasi Rantai Pasok dan Pelaporan Keuangan yang Adaptif di Batik Dua Putri Jambi Bella Suryani; Febri Dristyan; Eri Bestary Al Haitamy
Interaksi : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): Interaksi - Desember
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/interaksi.v2i2.308

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) Batik Dua Putri Jambi menghadapi permasalahan berupa ketidaksinkronan rantai pasok, pengelolaan persediaan yang belum terdokumentasi dengan baik, serta pelaporan keuangan yang masih manual dan tidak terstandar. Permasalahan tersebut berdampak pada rendahnya efisiensi operasional dan keterbatasan pengambilan keputusan berbasis data. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menerapkan pendekatan design thinking sebagai solusi dalam menyinkronkan rantai pasok dan menyusun sistem pelaporan keuangan yang adaptif sesuai dengan kebutuhan UMKM Batik Dua Putri Jambi. Metode yang digunakan meliputi lima tahapan, yaitu empathize, define, ideate, prototype, dan test, dengan pendekatan partisipatif yang melibatkan mitra secara aktif. Hasil implementasi menunjukkan bahwa UMKM mampu menerapkan alur rantai pasok yang lebih terstruktur, memiliki sistem pencatatan persediaan yang konsisten, serta menyusun laporan keuangan sederhana yang terintegrasi dengan aktivitas operasional. Penerapan metode ini juga meningkatkan literasi manajerial pemilik usaha dalam mengelola rantai pasok dan keuangan. Secara keseluruhan, pendekatan design thinking terbukti efektif dalam meningkatkan efisiensi operasional, kualitas pengambilan keputusan, serta mendukung keberlanjutan usaha UMKM Batik Dua Putri Jambi.
PENGARUH DIGITAL CONTENT MARKETING DAN E-SERVICE QUALITY TERHADAP DAYA SAING UMKM SAVA JAMBI Dedi Handoko; Andel Hopi Candra; Eri Bestary Al Haitamy; Nur Rahmat Agis
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6940

Abstract

Abstract: This study examines the effects of Digital Content Marketing and E-Service Quality on the competitiveness of micro, small, and medium enterprises (MSMEs) affiliated with the SAVA UMKM Jambi digital aggregator platform, addressing the limited attention given to these two constructs when tested simultaneously within a local digital MSME ecosystem. A quantitative verificative design was used, involving 132 MSME actors selected through purposive sampling among active SAVA Jambi members with at least six months of platform use. Data were collected through a validated 39-item Likert-scale questionnaire and analyzed using multiple linear regression in SPSS following instrument validity, reliability, and classical assumption testing. All 39 items were declared valid (r-count > r-table = .361) and reliable, with Cronbach's Alpha of .900 (Digital Content Marketing), .908 (E-Service Quality), and .889 (MSME competitiveness). The classical assumption tests indicated normally distributed residuals, no multicollinearity (VIF = 1.17), and no heteroscedasticity. The t-test showed that both Digital Content Marketing (b = .415; t = 5.997; p < .001) and E-Service Quality (b = .350; t = 4.697; p < .001) had a significant positive effect on MSME competitiveness, while the F-test confirmed a significant simultaneous effect (F = 46.475; p < .001), with both variables jointly explaining 41.9% of the variance in MSME competitiveness (R² = .419). The results are discussed within a Resource-Based View perspective, in which digital content and electronic-service capabilities are positioned as strategic resources for sustainable MSME competitiveness, offering practical implications for strengthening the SAVA UMKM Jambi digital ecosystem. Keywords: digital content marketing; e-service quality; MSME competitiveness; multiple linear regression; SAVA Jambi.   Abstrak: Penelitian ini menganalisis pengaruh Digital Content Marketing dan E-Service Quality terhadap daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) yang tergabung dalam platform agregator digital SAVA UMKM Jambi, sebagai respons atas minimnya kajian yang menguji kedua konstruk tersebut secara simultan pada ekosistem UMKM digital lokal. Penelitian menggunakan desain kuantitatif deskriptif-verifikatif dengan melibatkan 132 pelaku UMKM yang dipilih melalui teknik purposive sampling di antara anggota aktif SAVA UMKM Jambi dengan masa penggunaan platform minimal enam bulan. Data dikumpulkan melalui kuesioner berskala Likert sebanyak 39 item yang telah diuji validitas dan reliabilitasnya, kemudian dianalisis menggunakan regresi linear berganda dengan SPSS setelah memenuhi uji asumsi klasik. Seluruh 39 item dinyatakan valid (r-hitung > r-tabel = 0,361) dan reliabel, dengan Cronbach's Alpha sebesar 0,900 (Digital Content Marketing), 0,908 (E-Service Quality), dan 0,889 (daya saing UMKM). Uji asumsi klasik menunjukkan data berdistribusi normal, tidak terjadi multikolinearitas (VIF = 1,17), dan tidak terjadi heteroskedastisitas. Hasil uji t menunjukkan bahwa Digital Content Marketing (b = 0,415; t = 5,997; Sig. = 0,000) dan E-Service Quality (b = 0,350; t = 4,697; Sig. = 0,000) masing-masing berpengaruh positif dan signifikan, sedangkan uji F menunjukkan pengaruh simultan yang signifikan (F = 46,475; Sig. = 0,000), dengan kedua variabel secara bersama-sama menjelaskan 41,9% variasi daya saing UMKM (R² = 0,419). Hasil penelitian dibahas dalam perspektif Resource-Based View, yang memposisikan kapabilitas konten digital dan layanan elektronik sebagai sumber daya strategis bagi daya saing UMKM yang berkelanjutan, sekaligus memberikan implikasi praktis bagi penguatan ekosistem digital SAVA UMKM Jambi. Kata kunci: digital content marketing; e-service quality; daya saing UMKM; regresi linier berganda; SAVA Jambi.