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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Development Journal of Applied Accounting And Business (JAAB) Jurnal Pengabdian Mandiri Interaksi : Jurnal Pengabdian Kepada Masyarakat Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Bersama: Jurnal Pengabdian Kepada Masyarakat
Al Haitamy, Eri Bestary
Politeknik Jambi
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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Provinsi Jambi: ‎Komitmen Organisasi, Motivasi, dan Kepuasan Kerja Sebagai Variabel Moderating (Studi Pada Satuan ‎Kerja Perangkat Daerah SKPD Provinsi Jambi)‎ Eri Bestary Al Haitamy; H Afrizal; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 5 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.723 KB) | DOI: 10.22437/jaku.v3i5.6029

Abstract

Tujuan Penelitian ini adalah untuk mengetahui apakah Partisipasi dalam penyusunan anggaran mempengaruhi kinerja pegawai SKPD Provinsi Jambi dan variabel apa yang memoderasinya. Populasi penelitian ini adalah SKPD provinsi jambi yang berjumlah 45 SKPD. Kriteria penentuan sampel menggunakan purposive sampling yaitu pegawai yang terdiri dari kabag keuangan, kasubag verifikasi dan perjalanan dinas, kasubag perbendaharaan dan kasubbag Perencanaan. Hasil penelitian: Variabel partisipasi penyusunan anggaran berpengaruh terhadap Kinerja Pegawai dengan tingkat signifikan 0,14 dan motivasi merupakan variabel moderasi pengaruh partisipasi penyususnan anggaran terhadap kinerja pegawai dengan nilai signfikan moderasi sebesar 0,046. Sedangkan komitmen organisasi dan kepuasan kerja bukan variabel moderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja pegawai karena nilai signifikasinya lebih besar dari 0,05 yaitu masing masing sebesar 0,930 dan 0,229 Kata Kunci: Partisipasi Penyusunan Anggaran, Komitmen Organisasi, Motivasi, Kepuasan Kerja, Kinerja Pegawai
Strategi Pempek XYZ Memenangkan Pangsa Pasar Melalui Kualitas Produk Herlina Herlina; Fitri Novi Windu; Eri Bestary Al Haitamy
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.3195

Abstract

There are so many culinary business opportunities, one of which is pempek because apart from being easy to produce, it is also in great demand. This regional food has tough competition between producers. So novice business people who are in the pempek business, they need to present quality products. Pempek XYZ has been established for four years, market segmentation has not varied, packaging design features are still minimal, product variants are still the same as competitors, and promotions are still minimal, but they want wider market access to increase pempek sales revenue. This research aims to identify pempek XYZ market segmentation and product quality and develop a strategy to attract consumers by improving product quality. The method used is the interview. The analysis techniques are STP analysis (segmentation, targeting, position), eight dimensions of product quality analysis, and SWOT analysis. The results showed that the target market for pempek XYZ was not diverse, it was still the middle-income family. Product quality must be improved through improvements in packaging design, features, product variants, and product benefits. The strategy is to have distributors, agents, and retailers (salesmen), provide modified product information, complete halal features, BPOM permits, production and expiration dates, product storage recommendations, explanation of composition on the packaging, create bonus coupons, post as products not just filling and healthy but able to provide new experiences through the addition of variants and value of pempek XYZ in the form of facilities that will trigger consumers to continue to explore product features, explore many moments, explore tastes and explore packaging designs when consuming pempek.
STRATEGI INOVASI PROMOSI PENJUALAN PADA UKM PEMPEK TAMI JAMBI Laila Farhat; Noviardi Ferzi; Marnas, Marnas; A. Wahab Daeng; Eri Bestary Al Haitamy
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 7: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i7.8231

Abstract

Pengembangan usaha ekonomi kreatif merupakan salah satu program Pemerintah untuk mendukung peningkatan pertumbuhan ekonomi di Indonesia. Salah satu jenis ekonomi kreatif yang dapat dikembangkan adalah usaha sektor kuliner. Seiring dengan perkembangan teknologi informasi dan komunikasi pada era media sosial sekarang ini membuat perkembangan internet semakin melaju pesat. Bahkan pada saat ini internet sudah melekat di kehidupan manusia. Hampir setiap aspek kehidupan manusia kini tidak terlepas dengan internet. Mulai dari membaca berita, berkomunikasi, dan mencari informasi, menjadi sangat mudah melalui internet dengan adanya sosial media. Sosial media adalah sebuah media untuk bersosialisasi satu sama lain dan dilakukan secara online yang memungkinkan manusia untuk saling berinteraksi tanpa dibatasi ruang dan waktu. Dalam mengembangkan suatu usaha dengan melakukan inovasi promosi secara online, pemasaran merupakan suatu hal yang cukup penting agar pelanggan mengenal dan menggunakan produk kita. Saat ini, cukup banyak perusahaan di Indonesia yang melakukan pemasaran secara online baik untuk pemasaran dan penjualan. Dunia usaha atau bisnis memiliki peranan penting dalam pertumbuhan ekonomi dan industri suatu Negara. Menyadari peranannya yang besar dalam perekonomian negara ini, sudah sepantasnya jika perhatian pemerintah lebih banyak dicurahkan untuk mendorong kemandirian dan keberhasilan pelaku usaha di sektor ini. salah satunya adalah Ibu Utami Aprilla pemilik UKM Pempek Tami Jambi terletak di Komplek Pepabri Jl. Raden Wijaya Kebun Kopi Thehok Kota Jambi yang merupakan UKM yang dijadikan mitra PKM. Pempek Tami Jambi walaupun masih tergolong baru telah berdiri lebih kurang 2 tahun dan masih tergolong pemula di dalam usaha kuliner ini
PENYULUHAN UPAYA PENINGKATAN KREATIVITAS PEMUDA UNTUK MEMPERSIAPKAN DIRI MENJADI MAHASISWA SEKALIGUS WIRAUSAHA Herlina, Herlina; Melina, Erny; Agustinus Sitanggang, Prayetno; Bestary Al Haitamy, Eri; Asmaida, Asmaida
Bersama : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): Bersama: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Pertania Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/bsm.v1i2.19

Abstract

This community service aims to increase knowledge about efforts to increase creativity in preparing themselves to become students and entrepreneurs for young people in Tantan Village who want to continue their education at university. The methods used in this service are lectures and discussions. The stages start from coordinating with village youth and village officials, outreach activities, and the evaluation stage. The discussion stage showed that the participants were ready to become students and entrepreneurs through creative abilities by the characteristics of a creative person.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP NILAI PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Egi Delgia; Al Haitamy, Eri Bestary; Adinda, Pramesti Nurul
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 puspita, shela; Haitamy, Eri Bestary Al; Adinda, Pramesti Nurul
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.
Pengelolaan Risiko Pada Agroindustri Keripik Singkong XYZ Herlina, Herlina; Al Haitamy, Eri Bestary; Luthfi, Musthafa
Jurnal Development Vol. 11 No. 2 (2023): Jurnal Development
Publisher : Universitas Muhammadiyah Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53978/jd.v11i2.311

Abstract

Tujuan penelitian ini adalah untuk mengetahui risiko apa saja yang dihadapi pada proses bisnis keripik singkong XYZ dan bagaimana pemilik agroindustri keripik singkong XYZ mengelola risiko yang akan dihadapi sebab pemilik usaha ingin memproduksi kembali keripik singkongnya setelah terhenti enam bulan. Maka dari itu penting untuk melakukan pengelolaan risiko agar keberlangsangan usaha dapat dipertahankan. Adapun pendekatan yang digunakan adalah manajemen risiko SNI ISO 31000:2018. Hasil penelitian menunjukan bahwa pada identifikasi risiko diketahui ada 10 risiko dan yang perlu dimitigasi sebanyak 6 risiko. Risikonya adalah risiko sedikitnya jumlah petani ubi kayu di desa, ketersediaan bahan baku yang tidak pasti, hasil yang tidak sempurna saat pengirisan dan penggorengan, kekurangan tenaga kerja, perubahan jadwal pengolahan, jumlah keripik singkong tidak mampu memenuhi permintaan. Oleh karena itu, hendaknya melakukan mitigasi berupa menjalin kemitraan dengan petani ubi di wilayah sekitar, melakukan perencanaan kebutuhan bahan baku dengan baik dan benar, mengakses pelatihan pengirisan dan penggorengan dari berbagai instansi, menghitung dan mengevaluasi volume pekerjaan yang diperlukan, penyusunan sop proses pengadaan bahan baku, melakukan perencanaan dan peramalan permintaan dengan cara mencatat data permintaan. Maka, mitigasi risiko berupa mengurangi risiko (risk reduction) dan membagi risiko (risk sharing).
The Pengaruh Sistem Informasi Akuntansi dan Motivasi Kerja Terhadap Kinerja Pegawai di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Provinsi Jambi Nuraimah, Nuraimah; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
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 Tugiyarti, Siska; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
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 Sulisna, Mega; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
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
Co-Authors A. Wahab Daeng Afrizal Agustinus Sitanggang, Prayetno Andel Hopi Candra Andela Andela Asmaida Asmaida, Asmaida Bella Suryani Dedi Handoko Devi Yolanda Dwi Novrian Yuliansyah Egi Delgia Egi Delgia Febri Dristyan Ferdyan Wana Saputra Fitri Novi Windu Hadryah Febriyanti Herlina Herlina Ika Ariyani Ilham Wahyudi Imam Samudra Indra gunawan Junaidi Junaidi Junaidi Junaidi Laila Farhat Luthfi, Musthafa Marnas, Marnas Mega Sulisna Melina, Erny Noviardi Ferzi Nur Rahmat Agis Nuraimah Nuraimah Nuraimah, Nuraimah Pramesti Nurul Adinda puspita, shela Ramadhan, Ivan Roslita Pandiangan Saputra, Ferdyan Wana Saputra, Muhammad Hadi shela puspita Siska Tugiyarti Siti Masruroh Siti Masruroh Sulisna, Mega Tugiyarti, Siska Tuti Alawiyah Wulandari Wulandari