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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Internet of Things and Artificial Intelligence Journal JUAN: Jurnal Pengabdian Nusantara
Prasetio, Primadi
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Other

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Development of an Information System for eTax Return Reporting PPh 21 Employees at PT. FBR Mitra Sejati Hasibuan, Maimunah Permata Hati; Prasetio, Primadi
Internet of Things and Artificial Intelligence Journal Vol. 4 No. 4 (2024): Volume 4 Issue 4, 2024 [November]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/iota.v4i4.816

Abstract

This research aims to develop an information system that supports collecting Income Tax (PPh) for employees in a tax consulting company. This research analyzes the suitability of the tax collection procedures applied by the company and the applicable tax provisions. The method used in this research is descriptive analysis based on data obtained through interviews, observations, and literature review. The results show that the principle of income tax collection in tax consulting companies is in line with the general tax withholding method, with estimated net income as the basis for calculation. The tax rate variations applied include the provisions in Article 17 of the Income Tax Law and related government regulations. The information system developed aims to improve efficiency and accuracy in the reporting of Income Tax Return 21 and support better tax compliance.
Strategies for Jambi Culinary MSMEs to Survive in the Digital Era: The Influence of Financial Literacy and E-Commerce Heriyani, Heriyani; Murnidayanti, Scheilla Aprilia; Putra, Dios Nugraha; Prasetio, Primadi; Dahlia, Dahlia
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.47288

Abstract

This study aims to determine the extent to which financial literacy and e-commerce utilization influence the sustainability of culinary MSMEs in Jambi City. The research question addressed is whether financial literacy and e-commerce individually and jointly have a significant impact on business sustainability. A quantitative approach was employed through survey methods involving 100 culinary MSME respondents. Data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests to ensure data quality. The results indicate that financial literacy and E-Commerce has a positive and significant effect on MSME sustainability. These findings highlight the crucial role of improving financial literacy and adopting digital technology in supporting the growth and resilience of MSMEs in the era of digital transformation. The impact of this research is expected to provide a basis for the formulation of MSME development strategies by local governments and related institutions, as well as to encourage business actors to become more adaptive to technological changes and effective financial management.
TINGKAH LAKU KONSUMTIF FAST FASHION DI KALANGAN MASYARAKAT PADA FENOMENOLOGI TENTANG GAYA HIDUP FAST FASHION MAHASISWA JAMBI Prasetio, Primadi; Lubis, Paulina; Hasibuan, Maimunah Permata Hati
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 3 (2025): Juli 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i3.161

Abstract

Industri fashion kini menjadi tren yang digemari, terutama di kalangan mahasiswa. Kecenderungan mengikuti tren memicu fenomena fast fashion, yaitu pembelian pakaian secara cepat dan sering, yang mendorong perilaku konsumtif dan meningkatkan limbah tekstil. Kegiatan ini bertujuan mengkaji pengetahuan mahasiswa di Kota Jambi tentang dampak lingkungan dari kebiasaan belanja mereka serta faktor penyebab ketertarikan terhadap fast fashion. Metode yang digunakan menggunakan pendekatan gabungan yakni penyuluhan, sosialisasi dimana membangun penyadartahuan masyarakat tentang gaya hidup dalam berbelanja dengan fokus CLTS (Community-Led Total Sanitation).Hasil menunjukkan bahwa sebagian besar mahasiswa belum menyadari dampak lingkungan dari perilaku konsumtif mereka. Oleh karena itu, diperlukan edukasi dan kampanye kesadaran untuk mendorong pola konsumsi fashion yang lebih ramah lingkungan.
Co-Authors Dahlia Dahlia Hasibuan, Maimunah Permata Hati Heriyani, Heriyani LUBIS, PAULINA Putra, Dios Nugraha Scheilla Aprilia Murnidayanti