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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JIKO (Jurnal Informatika dan Komputer) JUMANJI (JURNAL MANAJEMEN JAMBI) Jurnal Akuntansi Kompetif Jurnal Teknik Informatika (JUTIF) ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Venus: Jurnal Publikasi Rumpun Ilmu Teknik Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Akuntan Publik
Aditya Pradana
Unknown Affiliation
Religion Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Pengaruh Corporate Social Responsibility (Csr) dan Beban Pajak terhadap Kinerja Keuangan Bank Jambi Periode 2020-2024 Dina Olivia; Aditya Pradana; Liona Efrina S.
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10616

Abstract

Corporate Social Responsibility (CSR) and tax expense are financial and non-financial factors that can influence a company’s financial performance. This study aims to analyze the effect of CSR and tax expense on the financial performance of Bank Jambi for the 2020–2024 period, measured using Return on Assets (ROA). This study used a quantitative approach with multiple linear regression analysis based on secondary data obtained from Bank Jambi’s annual financial reports. The results showed that CSR had a positive but insignificant effect on ROA, whereas tax expense had a positive and significant effect on financial performance. This finding indicates that an increase in tax expense is in line with an increase in company profit, while the contribution of CSR to financial performance has not been partially proven to be significant. Simultaneously, CSR and tax expense had a significant effect on financial performance, with a coefficient of determination of 51.6%. The conclusion of this study affirms that Bank Jambi’s financial performance is influenced by a combination of financial and non-financial factors, although CSR has not had a significant partial effect. These findings imply the importance of efficient tax expense management and the strengthening of CSR strategies so that they can make a more optimal contribution to the company’s financial performance.
AI-Driven Transformation of Accounting Human Resources: Case Study of Bank Mandiri Jambi Eka Julianti Efris Saputri; Dea Febrianti Tambunan; Rian Fitra Apriandi; Haviz Taufik; Aditya Pradana
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 9 No. 1 (2026): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perkembangan kecerdasan buatan (AI) terhadap sumber daya manusia (SDM) di bidang akuntansi di Bank Mandiri Cabang Sengeti. Penelitian ini mengidentifikasi bagaimana AI mempengaruhi peran, keterampilan, dan kompetensi yang dibutuhkan oleh SDM akuntansi di cabang tersebut. Hasil kajian menunjukkan bahwa AI telah meningkatkan efisiensi dan akurasi proses akuntansi, namun juga membawa tantangan dalam hal adaptasi SDM terhadap perubahan teknologi dan pergeseran peran. SDM akuntansi di Bank Mandiri Cabang Sengeti kini lebih berfokus pada tugas yang lebih strategis dan analitis, seperti pengambilan keputusan berbasis data, dibandingkan dengan tugas-tugas manual yang sebelumnya mereka lakukan. Penelitian ini menyarankan perlunya peningkatan keterampilan digital melalui pelatihan khusus dan pengelolaan perubahan yang efektif untuk memastikan SDM dapat beradaptasi dengan perubahan yang ditimbulkan oleh perkembangan AI. Secara keseluruhan, penelitian ini menyimpulkan bahwa meskipun AI menawarkan banyak manfaat bagi efisiensi operasional, keberhasilan implementasinya sangat bergantung pada kesiapan SDM dalam menghadapinya
Co-Authors Aditio Achmad Fauzi Affriyanti, Yenni Azka Ghafara Putra Agung Dea Febrianti Tambunan Deflena Deflena Dika Ayu Safitri Dina Olivia Dwi Novita Indirani Eka Julianti Efris Saputri Erick Paulus Havis Taufik S Haviz Taufik Indah Mutiara Intan Nurma Yulita Kiki Helencia Liona Efrina S Mira Suryani Nurkhasanah Nurkhasanah Rahmat Budiarto Rian Fitra Apriandi Riva Farabi Satria Bahar Hidayat Vera Amalia Wanda Ardhani Sulistyo