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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Business Management Education (JBME) JUMANJI (JURNAL MANAJEMEN JAMBI) JURNAL RISET AKUNTANSI JAMBI TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Journal of Business Studies and Management Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi

Eka Julianti Efris Saputri

Universitas Adiwangsa Jambi

Author-ID : 4038480

Aerospace Engineering Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Social Sciences Veterinary Other

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KEAKURATAN MODEL ARUS KAS METODE LANGSUNG DALAM MEMPREDIKSI ARUS KAS DAN DIVIDEN MASA DEPAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2012) Efris Saputri, Eka Julianti; Afiani, Desi; Bawamenewi, Faaduhu
JURNAL RISET AKUNTANSI JAMBI Vol 3 No 2 (2020): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

The research was perfomed to determine the accuracy of the direct method cash flow models in predicting future cash flow and dividend. This study aims to test the accuracy of the models direct cash flow method in predicting future cash flow and dividend. The study evaluated cash flow and dividend prediction models, that employed cash inflows from operating activities and cash outflows for operating activities. Populations in the study are all of manufacturing firmsthat listen on Indonesian Stock Exchange in the period of 2009-2021. In this study, samples taken by purposive sampling metod on certain criteria. the research gets 15firms from 131 firms which mathc with criteria. Establishment of Prediction Model using Ordinary Least Squares regression analysis, and hypothesis testing done with test Paired Samples T-Test. The results of this study showed that the models of the direct method cash flow accurately in predicting future cash flow and dividend.

PENGARUH PRINSIP BAGI HASIL DAN BUNGA, DAN REPUTASI BANK TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH JASA PERBANKAN: BANK SYARIAH DAN BANK KONVENSIONAL DI KOTA JAMBI Efris Saputri, Eka Julianti; Warsyah Tanjung, Edo; Yatim, Muhammad
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v2i2.492

This study was intended to examine the effect of profit sharing principle and interest, and bank reputation against customer decision in choosing banking services, that is between islamic bank and conventional bank in Jambi City. Data in this study is primary data by using questionnaire. The sample selection in this research used nonprobability sampling technique with acidental sampling technique. The sample obtained in this study were customer of islamic bank and customer of conventional bank in Jambi City. The analysis method used was discriminant analysis using IBM SPSS Statistic 22. The results of the discriminant analysis prove that in choosing banking services in Jambi City between islamic banks and conventional banks, customers do not see from the principle of profit sharing and interest, and bank reputation.

Pengaruh Prinsip Bagi Hasil dan Bunga, Reputasi Bank, dan Asimetri Informasi Terhadap Keputusan Nasabah dalam Memilih Jasa Perbankan: Bank Syariah dan Bank Konvensional di Kota Jambi Eka Julianti E.S; Sri Rahayu; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

This study was intended to examine the effect of profit sharing principle and interest, bank reputation, and information asymmetry against customer decision in choosing banking services, that is between islamic bank and conventional bank in Jambi City. Data in this study is primary data by using questionnaire. The sample selection in this research used nonprobability sampling technique with acidental sampling technique. The sample obtained in this study were customer of islamic bank and customer of conventional bank in Jambi City. The analysis method used was discriminant analysis using IBM SPSS Statistic 22. The results of the discriminant analysis prove that in choosing banking services in Jambi City between islamic banks and conventional banks, customers do not see from the principle of profit sharing and interest, bank reputation and information asymmetry. Keywords: Islamic Bank, Conventional Bank, Profit Sharing, Reputation, Information Asymmetry

ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Haviz Taufik; Eka Julianti Efris Saputri
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM? After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.

Pemanfaatan Sosial Media pada Keberlangsungan UKM Guna Meningkatkan Laba dalam Situasi Pandemic di Kota Jambi Eka Julianti Efris Saputri
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 1 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i1.254

Pandemic Covid-19 yang terjadi hampir diseluruh bagian dunia cukup membawa dampak besar bagi perekonomian baik itu di negara maju maupun negara berkembang. Salah satu negara yang terkena dampak dari pandemic covid-19 adalah negara Republik Indonesia yang mengalami penurunan perekonomian yang cukup signifikan. Indonesia yang didominasi oleh Usaha Mikro, kecil, dan Menengah (UMKM) dalam pertumbuhan ekonomi diharapkan pelaku Usaha Mikro Kecil dan Menengah (UMKM) bisa bertahan dimasa pandemic covid-19 dengan melakukan berbagai strategi. Rumusan masalah pada penelitian ini dilakukan di Kota Jambi dengan tujuan untuk menganalisa dan mengetahui sejauh mana pengetahuan dan Pemahaman UKM mengenai digital marketing melalui sosial media, kemampuan UKM dalam mempraktikan digital marketing melalui sosial media dalam situasi Pandemic Covid19, dan bagaimana pendapatan UKM yang diperoleh setelah mempraktikan digital marketing melalui sosial media.

FINANCIAL TECHNOLOGY AND IT’S IMPACT ON MSMEs IN CHOOSING BANK CREDIT SERVICES IN JAMBI Eka Julianti Efris Saputri; Fitri Chairunnisa
Journal of Business Studies and Management Review Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Fintech supports the implementation of electronic applications, one of which is access to financial inclusion, this is evident from the increasing financial inclusion in Indonesia, one of which is in Jambi City. Until 2018, the development of bank credit debit trays in Indonesia continued to increase. With the presence of fintech companies in Indonesia, several SMEs who were met admitted to applying for credit in addition to using bank credit services, namely applications launched by Fintech companies. This type of research is descriptive qualitative. The data collection method in this research is by distributing questionnaires and conducting interviews with correspondents. By using logistic regression, the purpose of this study is to determine the factors that influence SMEs in choosing bank credit services in Jambi City with the presence of financial technology. The results are only a few factors that influence SMEs in choosing bank credit services in Jambi.

Pengaruh Sistem Pengendalian Akuntansi Terhadap Kinerja Manajerial dengan Menggunakan Ketidakpastian Lingkungan sebagai Variabel Moderating pada PT Asia Sawit Lestari di Muaro Bungo Rian Fitra Apriandi; Haviz Taufik; Eka Julianti Efris Saputri
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i2.611

This study aims to: (1) determine the effect of accounting control systems on managerial performance (2) to determine whether environmental uncertainty can influence the relationship memodreasi accounting control system on managerial performance. This study is a survey by distributing questionnaires directly to the sample. Samples taken total 15 samples were taken based on the existing population of this study is that the study population (census). Analysis using simple linear regression analysis. Results of this study indicate that (1) the accounting control system has positive influence on managerial performance (2) negative influence environmental uncertainty or could not moderate the relationship between accounting control systems on managerial performance.

Pengaruh Penerapan Aplikasi Keuangan dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Universitas Jambi) Lisa Lestari; Liona Efrina S; Eka Julianti Efris Saputri; Efandri Agustian; Raya Sulistyowati
Journal of Business Management Education (JBME) Vol 8, No 2 (2023)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v8i2.63496

This study aims to determine the effect of the application of financial applications and human resource competencies on the quality of financial statements (case study at Jambi University). This sample was taken from 40 respondents at Jambi University. The type of data used in this study is quantitative data obtained from questionnaires distributed to respondents. In this study the data sources used in data collection include primary data. The research instrument used in this study used a Likert scale. Based on the results of data research using statistical calculations through the SPSS (Statistical Package for the Social Science) version 26 application regarding the Effect of the Application of Financial Applications and Human Resource Competencies on the Quality of Financial Statements (Case Study at Jambi University), the authors can conclude that the application of financial applications and human resource competencies has a significant positive effect on the quality of financial statements. the better the application of financial applications in making financial reports, the better the quality of the resulting financial reports. and the better the competence of human resources, the better the quality of the resulting financial reports.

The Impact of Financial Technology on Bank Financial Performance Eka Julianti Efris Saputri; Aditya Pradana; Rian Fitra Apriandi; Haviz Taufik
TIN: Terapan Informatika Nusantara Vol 4 No 9 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i9.4662

This research was conducted to determine whether there is a significant influence on financial performance before and after the operation of Financial Technology (Fintech) in Jambi. The variables used in this study employed financial ratios, namely Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return Of Assets (ROA), Operational Efficiency Ratio (BOPO), and Non-Performing Loan (NPL) in banks registered with the Financial Services Authority (OJK) for the period 2015-2018. The testing methods utilized in this research include the Paired Sample T-test for normally distributed data and the Wilcoxon Sign Rank Test for non-normally distributed data. The findings of this study indicate a significant influence on the financial ratios of CAR and BOPO. Meanwhile, for the variables ROA, LDR, and NPL, there is no significant influence on the financial performance of banking companies before and after the emergence of Financial Technology (Fintech) in Jambi.

Pengaruh Pemahaman Pencatatan Akuntansi Dan Kesiapan Modal Terhadap Efesiensi Pendapatan Usaha Sembako: Studi Kasus Usaha Sembako Kecamatan Bayung Lencir Nurkhasanah Nurkhasanah; Eka Julianti Efris Saputri; Aditya Pradana; Kiki Helencia
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.530

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.

Co-Authors Aditya Pradana Aditya Pradana, Aditya Pradana Afiani, Desi Bawamenewi, Faaduhu Efandri Agustian Fitri Chairunnisa Hannah, Natasya Aulia Haviz Taufik Ilham Wahyudi Kiki Helencia Liona Efrina S Liona Efrina. S Lisa Lestari Nurkhasanah Nurkhasanah Parassela Pangestu Primadiva Raya Sulistyowati Rian Fitra Apriandi Sri Rahayu Vera Amalia Vera Amalia Wangi, Endah Arum Warsyah Tanjung, Edo Yatim, Muhammad

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