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JUNAIDI
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Economics, Econometrics & Finance Environmental Science

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THE EFFECT OF PRICE, PROMOTION AND SERVICE QUALITY ON PURCHASING DECISIONS AT ALFAMART JAMBI JUNAIDI; Mukti Harianto
Widya Dharma Journal of Business - WIJoB Vol. 5 No. 1 (2026): APRIL 2026
Publisher : FAKULTAS EKONOMI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v5i1.586

Abstract

This research is based on the rapid growth of many Indonesian retail industries in recent years. The aim of this study is to determine the influence of price, promotion, and service quality on consumer purchasing decisions at Alfamart Jambi. The study used a quantitative method with a survey approach involving 150 respondents. Data collection was conducted through the distribution of questionnaires to Alfamart Jambi consumers as research respondents. The data analysis technique used was multiple linear regression analysis with classical assumption tests. The results of the study indicate that partially, the price and promotion variables have a positive and significant effect on purchasing decisions, while service quality has no significant effect. However, simultaneously, the three independent variables of price, promotion, and service quality have a significant effect on purchasing decisions at Alfarmart Jambi. The coefficient of determination (R²) value of 0.792 indicates that 79.2% of the variation in purchasing decisions can be explained by this research model, while the remaining 20.8% is influenced by other factors outside this study. The research results show that competitive prices, attractive promotions, and good service quality can increase consumer purchasing decisions at Alfamart Jambi.
Perancangan Laporan Keuangan dan Per[pajakan Berdasarkan SAK EMKM Berbasis Microsoft Excel Dalam Penentuan Laba Pada UMKM Moinies.jbi Rini Agustin; Johandri Iqbal; Junaidi
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: 10.37338/7wvsxw93

Abstract

The aims of this study to design a Microsoft Excel-based financial and tax reporting system for MSME Moinies.jbi in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Currently, Moinies.jbi only performs simple manual recording, so it is difficult to determine the accurate profits and fulfill tax obligations as per to Government Regulation Number 55 of 2022. The study uses a descriptive qualitative method through interviews, observation, and documentation. This research designs a digital accounting workflow from journals to financial statements as well as a 0.5% Final Income Tax calculation module. The results show that this Excel-based system design is capable of automatically and accurately generating the Statement of Financial Position, Income Statement, and Notes to Financial Statements (CaLK). The implementation of this model is proven effective in assisting the business owner in determining accountable net profit and simplifying the tax reporting process, serving as a practical solution for MSMEs to overcome human resource limitations in financial management and tax compliance.
Optimalisasi Pengelolaan Keuangan UMKM Melalui Sistem Pembukuan Terintegrasi Dan Edukasi Perpajakan: Studi Kasus Pada Toko Varietas Mandiri linda; Johandri Iqbal; Junaidi
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/g2wvcb88

Abstract

This research aims to optimize the financial management of MSMEs through the application of a Microsoft Excel-based bookkeeping system that is integrated with tax education, with a case study on the Independent Variety Store in Bungo Regency. The main problems studied are manual transaction recording that is prone to errors, low tax understanding, and the lack of use of simple digital tools. The research method uses a case study descriptive approach through observation, interviews, and the development of bookkeeping models in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The results of the study show that the integrated Excel system is able to improve the efficiency of recording transactions, make it easier to monitor stock, and produce more accurate financial reports. Tax education assistance also increases understanding of NPWP registration procedures and simple tax obligations. The conclusion of this study is that the integration of digital bookkeeping with tax education can be a practical solution for rural areas to improve business sustainability while supporting tax administration compliance.
PERANCANGAN SISTEM PENCATATAN KEUANGAN DAN PELAPORAN PAJAK BERBASIS EXCEL SEBAGAI AKURASI PENENTUAN LABA PADA UMKM TEKWAN YULI Firman Situmorang; Johandri Iqbal; Junaidi
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/q5wyk988

Abstract

Penelitian ini bertujuan untuk merancang sistem pencatatan keuangan dan pelaporan pajak sederhana berbasis Microsoft Excel sebagai upaya meningkatkan akurasi penentuan laba pada UMKM Tekwan Yuli di Kota Jambi. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Sistem yang dirancang mengacu pada Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) yang meliputi pencatatan transaksi, penyusunan jurnal umum, buku besar, neraca saldo, jurnal penyesuaian, laporan keuangan, serta perhitungan Pajak Penghasilan (PPh) Final UMKM. Hasil penelitian menunjukkan bahwa penerapan sistem pencatatan keuangan dan pelaporan pajak berbasis Excel mampu membantu pelaku UMKM dalam menyusun laporan keuangan secara lebih terstruktur, meningkatkan akurasi penentuan laba, serta mempermudah perhitungan dan pelaporan pajak. Dengan demikian, sistem ini dapat menjadi solusi praktis dan aplikatif bagi UMKM dalam meningkatkan kualitas pengelolaan keuangan dan kepatuhan perpajakan.
Co-Authors Firman Situmorang Johandri Iqbal linda Mukti Harianto Rini Agustin