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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Martabe : Jurnal Pengabdian Kepada Masyarakat J-MACC : Journal of Management and Accounting JURNAL RISET AKUNTANSI JAMBI FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Journal of Contemporary Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bina Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ar-Ribh Studium: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Media Riset Akuntansi Auditing & Informasi International Journal of Business and Applied Economics (IJBAE) Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Journal of Innovative and Creativity Accounting Studies and Tax Journal Journal of Management, Economic, and Financial International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Cakrawala Akuntansi Jurnal Ilmiah Ekonomi dan Keuangan IJEMA
Fitrini Mansur
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Mekanisme Pemotongan PPh Pasal 23 atas Penggunaan Jasa Angkutan pada Perum Bulog Kanwil Jambi Mardha Tillah; Fitrini Mansur
Jurnal Ilmiah Ekonomi dan Keuangan Vol. 1 No. 4 (2026): Edisi: Agustus-Oktober
Publisher : Pustaka Bangsa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menganalisis mekanisme pemotongan Pajak Penghasilan (PPh) Pasal 23 atas penggunaan jasa angkutan pada Perum BULOG Kantor Wilayah Jambi serta kesesuaiannya dengan ketentuan perpajakan yang berlaku. Penelitian menggunakan metode deskriptif dengan pendekatan kualitatif. Data diperoleh melalui wawancara dan dokumentasi yang mencakup data primer serta data sekunder dari dokumen perusahaan dan arsip transaksi. Hasil penelitian menunjukkan bahwa mekanisme pemotongan PPh Pasal 23 telah dilaksanakan melalui tahapan verifikasi dokumen, penentuan objek pajak, perhitungan pajak berdasarkan jumlah bruto di luar Pajak Pertambahan Nilai (PPN), pemotongan saat pembayaran, penerbitan bukti potong melalui e-Bupot Unifikasi, serta penyetoran dan pelaporan secara terpusat oleh Perum BULOG Pusat. Jasa angkutan diklasifikasikan sebagai jasa freight forwarding yang dikenai tarif PPh Pasal 23 sebesar 2% karena penyedia jasa memiliki NPWP. Seluruh mekanisme telah sesuai dengan ketentuan perpajakan sehingga mendukung kepatuhan perpajakan perusahaan.
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PENGELOLA ZAKAT (Studi pada Kantor Baznas Provinsi Jambi) Anjelika Denya Putri; Wiralestari Wiralestari; Fitrini Mansur
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2790

Abstract

This study aims to analyze the influence of transparency, accountability, and utilization of information technology on the quality of financial reports in zakat management organizations, with a case study at the Jambi Province BAZNAS Office. This research is motivated by the existence of problems related to information transparency, management responsibility, and the utilization of information technology that has not been optimal. This study uses a quantitative approach with a multiple linear regression analysis method, and data obtained through questionnaires to 77 respondents are processed with the SPSS Statistics Version 26 program. The results of the study indicate that the variables of transparency, accountability, and utilization of information technology together have a significant effect on the quality of financial reports in zakat management organizations. The results of the study individually, show a positive and significant effect only on the variable of utilization of information technology, while transparency and accountability do not show a significant effect on the quality of financial reports in zakat management organizations
ANALISIS HUBUNGAN EFEKTIVITAS DAN PERTUMBUHAN RETRIBUSI DAERAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DALAM MENINGKATKAN KEMANDIRIAN FISKAL PEMERINTAH DAERAH KOTA JAMBI TAHUN 2020 - 2024 Siti Nabilah Khairunnisa; Achmad Hizazi; Fitrini Mansur
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2797

Abstract

This study aims to analyze the relationship between the effectiveness, growth, and contribution of regional retribution to Local Own-Source Revenue (PAD), as well as its implications for improving the fiscal independence of the Jambi City Government during the 2020–2024 period. The study employs a quantitative approach. The results show that the effectiveness level of regional retribution has declined from a very effective category in 2020 (110.55%) to ineffective in 2024 (53.78%). The growth of regional retribution is fluctuating and tends to be negative after 2021, with a significant decrease of up to -18% in 2024. The contribution of regional retribution to PAD is relatively low, ranging from 7.11% to 13.48%, and shows a declining trend. Meanwhile, the fiscal independence level of Jambi City remains in the low category, with a ratio of 22%–27%, reflecting a high dependence on transfer funds from the central government.
Integrasi Faktor Lingkungan, Sosial, dan Tata Kelola (ESG) dalam Strategi Keberlanjutan Perusahaan: Tinjauan Sistematis terhadap Dampak pada Kinerja dan Nilai Organisasi Eva Setia Rini Damanik; Fitrini Mansur; Nela Safelia; Ratih Kusumastuti; Netty Herawaty
Journal of Global Economic Research Vol. 2 No. 2 (2025)
Publisher : Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/hcc09350

Abstract

Penelitian ini menyajikan tinjauan literatur sistematis mengenai integrasi faktor Lingkungan, Sosial, dan Tata Kelola (Environmental, Social, and Governance—ESG) dalam strategi keberlanjutan perusahaan serta dampaknya terhadap kinerja dan nilai organisasi. Studi ini mengidentifikasi, mengevaluasi, dan mensintesis hasil penelitian empiris dari jurnal terindeks Scopus selama sepuluh tahun terakhir. Fokus utama penelitian adalah bagaimana penerapan ESG dapat meningkatkan kinerja finansial, memperkuat reputasi, dan memberikan kontribusi signifikan terhadap pencapaian tujuan pembangunan berkelanjutan. Metode tinjauan sistematis digunakan dengan kriteria inklusi dan eksklusi yang ketat untuk memastikan relevansi dan kualitas literatur. Hasil analisis menunjukkan bahwa integrasi ESG dalam kebijakan perusahaan berkontribusi positif terhadap efisiensi operasional, pengelolaan risiko, serta nilai pasar perusahaan. Penelitian ini juga mengidentifikasi variasi implementasi ESG berdasarkan sektor dan wilayah geografis, serta kesenjangan dalam standar pengukuran ESG. Temuan ini memberikan gambaran komprehensif mengenai tren penelitian, tantangan, dan implikasi praktis bagi pengembangan strategi keberlanjutan yang efektif. Kesimpulannya, penguatan sinergi antara ESG dan keberlanjutan perusahaan merupakan elemen kunci dalam menghadapi tantangan bisnis masa depan.
PENGARUH AKUNTANSI DIGITAL, LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA JAMBI Sevia Pasaribu; Fitrini Mansur; Misni Erwati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.880

Abstract

This study aims to analyze the impact of digital-based accounting, financial literacy, and financial inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Jambi City. The challenges faced by MSME actors, such as the low utilization of digital accounting, limited financial literacy, and difficulties in accessing capital, significantly affect their performance. The research employs a quantitative approach, collecting data through questionnaires using a Likert scale. The obtained data were analyzed using SPSS version 26. The results indicate that digital accounting, financial literacy, and financial inclusion have a significant impact on the performance of MSMEs in Jambi City.
Pengaruh Tingkat Kesehatan Bank Umum Syariah di Indonesia Terhadap Pertumbuhan Laba Pada Periode 2020-2024 Mansur, Fitriani; Nabila, Rasyifa Suci; Mansur, Fitrini; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/8zhfns59

Abstract

This study examines the effects of NPF, FDR, ROA, BOPO, CAR, and GCG on the profit growth of Islamic Commercial Banks in Indonesia during 2020–2024 using panel data regression. The results indicate that FDR has a positive and significant effect, while BOPO has a negative and significant effect on profit growth. Other variables show no significant effect. Simultaneously, all variables significantly influence profit growth, with the model explaining 33.42% of its variation. The findings emphasize the importance of liquidity management and operational efficiency in enhancing profit growth. These results provide empirical insights for bank management and regulators in formulating strategies to improve financial performance.
BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, AND BUDGET IN LOCAL GOVERNMENT: EVIDENCE FROM TEBO REGENCY Sanjaya, Pebi; Mansur, Fitrini; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.58362

Abstract

This study examines the effects of budget participation and information asymmetry on budget slack at the Tebo Regency Manpower and Transmigration Office. Budget slack occurs when employees intentionally underestimate revenue or overestimate expenditures, reducing the efficiency and accountability of public financial management. A quantitative approach with an associative research design was employed. The study involved all 30 employees responsible for budget preparation, using a saturated sampling (census) technique. Data were collected through structured questionnaires and analyzed using Partial Least Squares (PLS). The findings indicate that budget participation has a positive and significant effect on budget slack, suggesting that greater employee involvement in budgeting may increase the likelihood of creating slack. Information asymmetry also has a positive and significant effect, indicating that unequal access to information between subordinates and supervisors encourages budget slack. Furthermore, budget participation and information asymmetry jointly have a significant influence on budget slack. These results highlight the importance of improving transparency, communication, and internal control to minimize budget slack and enhance accountability and effectiveness in public sector financial management.
INTEGRASI ALGORITMA SOSIAL MEDIA Riski Hernando; Fitrini Mansur; Ratih Kusumastuti; eko Prasetyo; Primadi Prasetyo
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.4920-4925

Abstract

Di era digital yang semakin maju, media sosial telah menjadi bagian integral dari kehidupan sehari-hari. Artikel ini membahas tentang integrasi algoritma dalam platform media sosial dan dampaknya terhadap interaksi pengguna. Dengan menggunakan algoritma canggih, platform media sosial dapat menyaring konten, mempersonalisasi pengalaman pengguna, dan meningkatkan keterlibatan. Penelitian ini merupakan hasil dari pengabdian masyarakat di Kelurahan Tanjung Johor dengan melibatkan lebih kurang 30 peserta pelaku UMKM di Desa tersebut. Pengabdian ini juga melibatkan content creator dari Kopi Paman. Hasil pengabdian ini memberikan wawasan tentang bagaimana integrasi algoritma media sosial mempengaruhi dinamika sosial dan memberikan rekomendasi untuk pengembangan usaha pelaku UMKM Kelurahan Tanjung Johor di masa depan.
Co-Authors . Rafniati Abd Aziz, Marwa Achmad Hizazi Afrizal Afrizal Akbar Syariz, Ali Al-Idris, Mohamad Yudha Alan Pratama Aldafi Salsabilah Alfala, Miftakul Khoir Alfia, Lilik Ali Akbar Syariz Amalia, Rani Anggraini, Dea Putri Anggun Agustika Anjelika Denya Putri Asmila Mila Sari Azhari, Julia Rinnia Bagus, Andika Banjarnahor, Raffly Nataldo Cindy Deri Rezky Brimer Desri Yanto Dewi Fitriyani Eko Prasetyo Eko Prasetyo Enggar Diah Puspa Arum Etty Rahayu Jamil Eva Setia Rini Damanik Faramitha Riskia Fernadi Abi Wijaya Heni Pujiastuti Herawati, Rosa Afri Hernando, Riski Ihsan, M. Ihwanul indahwati, Vanessa Indriani, Rika Kinanti, Mutiara Lidya Febriyana Malau, Yemima Christiani Mansur, Fitriani Mardha Tillah Melinda, Dian Misni Erwati Muhammad Farhan Muhammad Firdaus Saputra Muhammad Rakhendi Setiawan Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Musyafiq, Nazrul Nabila, Rasyifa Suci Nanang Yuliyapranata Nela Safelia Netty Herawaty Ocha Rosyanna Parassela Pangestu Permata Sari, Lian Undari Prasetia, Primadi Prasetyo, Primadi Primadi Prasetia Primadi Prasetyo Priyanto, Angga Putri Anggraini putri, alpiani sakinah Putri, Ferandien Cahya Dira Raja gukguk, Maria Cristina Ratih Kusumastuti Ratih Ratnasari Reka Maiyarni Rezky Brimer, Deri Rico Wijaya Z Rio Antoni Riski Hernando Rizal Syafiie, Moh. Rizqa Raaiqa Bintana ruky, nuraini elfa Sanjaya, Pebi Septiawati Septiawati Sevia Pasaribu Siswahyudianto Siti Nabilah Khairunnisa Sri Rahayu Suci Safitri Sulis Septiani Suswita Roza Tona Aurora L Widya Sari Wendry Wijaya, Fernadi Abi Windah, Windah Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yosep Tri Krisnanto Zakwan Zahran Zulma, Gandy Wahyu Maulana