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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
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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

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Abstract

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

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Abstract

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

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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 KINERJA KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM BANK RAYA INDONEISA,Tbk DI BURSA EFEK INDONESIA: Indonesia Aditya Pradana, Aditya Pradana; Aditya Pradana; Haviz Taufik; Eka Julianti Efris Saputri; Rian Fitra Apriandi
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 1 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

The purpose of this research is to examine the effect of Financial Performance, namely Return on Assets (ROA) and Earnings Per Share (EPS) on the stock price’s changes of Bank Raya Indonesia are listed on the Indonesia Stock Exchange (IDX). The research hypothesis was analyzed using multiple linear regression methods, while the financial data is taken from Bank Raya Indoensia, Tbk. The results indicate that Return on Assets (ROA) and Earnings per Share (EPS) both partially and simultaneously influence on stock prices. However, the result of adjusted R2 show that 38,30 percent of stock prices are influenced by the Return on Assets (ROA) and Earning per Share (EPS), while 87,90 percent is influenced by other variables outside this model.
Analisis Perbedaan Tax Amnesty Jilid Pertama Dengan Program Pengungkapan Sukarela (PPS) Taufik, Haviz; Efris Saputri, Eka Julianti; Fitra Apriandi, Rian; Pradana, Aditya
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 9 No. 3 (2024): 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.v9i3.39964

Abstract

This research analyzes the differences between tax amnesty and the voluntary disclosure program (PPS). The research method focuses on descriptive qualitative research. Where the research results show that state revenue from PPS is more optimal and effective than tax amnesty. This was caused firstly, at the time of the implementation of the tax amnesty, Law No. 9 of 2017 concerning Stipulation of Government Regulations in Lieu of Law No. 1 of 2017 concerning Access to Financial Information for Tax Purposes had not yet been passed. This was certainly difficult for the Director General. taxes to gain access to taxpayer information from existing stakeholders so that the data obtained is limited and makes the implementation of the tax amnesty not optimal. Meanwhile, when the PPS Law was implemented, it made it easier for the Director General of Taxes to access information relating to taxpayers' tax obligations so that with more data, state revenues from PPS were also greater and maximized; Tax amnesty has a smaller tax rate compared to PPS and the size of the rate depends on which period the taxpayer wants to participate in. Meanwhile, PPS divides tax rates not based on period but based on policy I and policy II as well as the type of asset disclosure.
Pengaruh Narsisme CEO Dan Keberadaan Komisaris Independen Terhadap Agresivitas Pajak Dengan Menggunakan Effective Tax Rate (ETR) Hannah, Natasya Aulia; Amalia, Vera; Saputri, Eka Julianti Efris; Wangi, Endah Arum
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 5 No 1 (2025): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v5i1.530

Abstract

Penelitian ini menginvestigasi hubungan antara narsisme CEO, komisaris independen, dan agresivitas pajak pada industri properti dan real estate di Indonesia. Dengan menggunakan analisis regresi data panel, kami menemukan bahwa narsisme CEO tidak berpengaruh signifikan terhadap agresivitas pajak perusahaan, yang bertentangan dengan anggapan bahwa CEO yang narsis lebih cenderung terlibat dalam strategi pajak yang berisiko. Sebaliknya, hasil penelitian kami menunjukkan bahwa CEO yang memiliki sifat narsis lebih memprioritaskan citra dan reputasi perusahaan daripada perencanaan pajak yang agresif. Di sisi lain, keberadaan komisaris independen memiliki dampak yang signifikan terhadap agresivitas pajak, mendorong strategi pajak yang lebih inovatif untuk memaksimalkan laba perusahaan. Temuan kami memiliki implikasi untuk tata kelola perusahaan dan kebijakan pajak, menyoroti pentingnya komisaris independen dalam mempromosikan praktik pajak yang bertanggung jawab. Penelitian ini berkontribusi pada literatur yang ada mengenai karakteristik CEO, tata kelola perusahaan, dan agresivitas pajak, memberikan wawasan bagi para pembuat kebijakan, regulator, dan pemangku kepentingan di lingkungan bisnis Indonesia
Dari Sungai Medang untuk Dunia: Kolaborasi Masyarakat dalam Menjadikan Air Terjun Ikonik Kerinci sebagai Destinasi Ekowisata Unggulan: Pengabdian Liona Efrina. S; Eka Julianti Efris Saputri; Parassela Pangestu Primadiva; Vera Amalia
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1142

Abstract

Sungai Medang Waterfall is not just a natural tourist attraction, but also a Sungai Medang Waterfall is not only a natural tourist attraction, but also a great potential that can be developed as an ecotourism destination based on local wisdom. Despite its extraordinary appeal, the local community faces serious challenges, especially related to minimal understanding of sustainable tourism management, promotion, and packaging of local attractions. This community service activity aims to increase the capacity of the community to manage tourism potential independently. The approach used includes training, mentoring, and the preparation of a structured tourism development plan. The implementation methods applied include field observation, Focus Group Discussion (FGD), tourism management training, and the creation of promotional media. The results of this activity show an increase in community understanding of the concept of ecotourism, as well as the preparation of an action plan for developing Sungai Medang Waterfall tourism. The conclusion of this activity emphasizes the importance of collaboration between the community, village government, and academics in realizing a sustainable tourism destination that is not only economically profitable, but also preserves culture and the environment.
Korelasi Jumlah Kunjungan Sakit Terhadap Realisasi Pendapatan Badan Layanan Umum Daerah (BLUD) di UPTD Puskesmas Pondok Meja Kabupaten Muaro Jambi Aditya Pradana; Eka Julianti Efris Saputri; Haviz Taufik; Rian Fitra Apriandi
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 1 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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Abstract

Penelitian ini bertujuan untuk menganalisis korelasi antara jumlah kunjungan pasien sakit dengan realisasi pendapatan Badan Layanan Umum Daerah (BLUD) di UPTD Puskesmas Pondok Meja, Kabupaten Muaro Jambi. Peningkatan jumlah kunjungan pasien diperkirakan berpengaruh signifikan terhadap pendapatan BLUD, yang merupakan sumber utama pembiayaan operasional puskesmas. Metode penelitian ini menggunakan pendekatan kuantitatif dengan data primer (observasi langsung, wawancara) dan data sekunder (laporan keuangan puskesmas, jumlah kunjungan pasien) dalam kurun waktu tertentu. Analisis data dilakukan dengan uji korelasi untuk mengetahui hubungan antara kedua variabel tersebut. Hasil penelitian menunjukkan adanya korelasi yang signifikan antara jumlah kunjungan pasien sakit dengan realisasi pendapatan BLUD. Semakin tinggi jumlah kunjungan pasien maka akan mengakibatkan peningkatan biaya pelayanan yang dikeluarkan oleh UPTD Puskesmas Pondok Meja, Kab. Muaro Jambi. Hal tersebut dikarenakan adanya anggaran yang dialokasikan untuk kebutuhan pembelian obat-obatan dan BMHP (Bahan Medis Habis Pakai) lainnya. Temuan ini menekankan pentingnya pengelolaan layanan kesehatan yang efisien untuk meningkatkan pendapatan di UPTD puskesmas Pondok Meja, Kabupaten Muaro Jambi.
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