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All Journal Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Business Management Education (JBME) JUMANJI (JURNAL MANAJEMEN JAMBI) JURNAL RISET AKUNTANSI JAMBI Didaktik : Jurnal Ilmiah PGSD STKIP Subang TIN: TERAPAN INFORMATIKA NUSANTARA AKMENIKA Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Pengabdian Masyarakat Bhinneka ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Journal of Business Studies and Management Review Multidisciplinary Journal of Education, Economic and Culture Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Eka Julianti Efris Saputri
Universitas Adiwangsa Jambi
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ANALISIS PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA RUMAH MAKAN BUNGO LADO JAMBI ar, Ary Andika; Junaidi, Junaidi; Raidah, Husni; Saputri, Eka Julianti Efris; S., Liona Efrina
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.54315

Abstract

Abstrak Penentuan harga pokok produksi (HPP) yang akurat merupakan faktor penting dalam mendukung keberlanjutan usaha, khususnya pada sektor usaha mikro, kecil, dan menengah (UMKM) di bidang kuliner. Tidak tepatan dalam perhitungan HPP dapat menyebabkan kesalahan dalam penetapan harga jual yang berdampak pada profitabilitas usaha. Penelitian ini bertujuan untuk menganalisis perhitungan HPP menggunakan metode full costing serta membandingkannya dengan metode konvensional yang diterapkan pada Rumah Makan Bungo Lado Jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif-komparatif. Data diperoleh melalui wawancara dan dokumentasi terhadap komponen biaya produksi. Hasil penelitian menunjukkan bahwa HPP berdasarkan metode konvensional sebesar Rp8.961 per porsi, sedangkan menggunakan metode full costing sebesar Rp10.070 per porsi. Selisih sebesar Rp1.109 menunjukkan adanya biaya produksi yang sebelumnya tidak diperhitungkan, khususnya biaya overhead dan penyusutan aset. Dengan demikian, metode full costing terbukti mampu menghasilkan perhitungan HPP yang lebih akurat dan komprehensif. Kata kunci: harga pokok produksi, full costing, UMKM, akuntansi biaya
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 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

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Abstract

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.
PERBANDINGAN MODEL ALTMAN Z-SCORE DAN MODEL ZMIJEWSKI DALAM MENDETEKSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2022–2024) Rezza Rizqi Ibrahim; Eka Julianti Efris Saputri; Haviz Taufik; Aditya Pradana
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.9458

Abstract

Penelitian ini bertujuan membandingkan hasil deteksi financial distress menggunakan Model Altman Z-Score dan Model Zmijewski pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif deskriptif-komparatif dengan data sekunder berupa laporan keuangan tahunan auditan. Populasi penelitian berjumlah 78 perusahaan, dan melalui purposive sampling diperoleh 57 perusahaan sebagai sampel. Pengolahan data dilakukan dengan menghitung rasio-rasio pembentuk kedua model, mengklasifikasikan perusahaan ke dalam kategori safe zone/grey zone/distress untuk Altman dan non-distress/distress untuk Zmijewski, lalu membandingkan pola hasil secara deskriptif, tren, dan komparatif naratif. Hasil menunjukkan Model Altman cenderung lebih optimistis: (2022) 31 safe zone, 14 grey zone, dan 12 distress; (2023) 32 safe zone, 14 grey zone, 11 distress; serta (2024) 33 safe zone, 12 grey zone, dan 12 distress. Sebaliknya, Model Zmijewski mengklasifikasikan distress lebih banyak: (2022) 30 distress dan 27 non-distress; (2023) 30 distress dan 27 non-distress; serta (2024) 31 distress dan 26 non-distress. Hasil ini menegaskan bahwa Altman lebih sensitif terhadap dimensi operasional, penjualan, dan sinyal pasar, sedangkan Zmijewski lebih peka terhadap leverage, profitabilitas, dan likuiditas jangka pendek.
Determinants of Firm Value: The Role of Capital Structure, Leverage, Growth, Dividend Policy, and Profitability in Property Companies Listed on the IDX Sartika, Sartika; Perdana, Aditya; Saputri, Eka Julianti Efris; Efrina, Liona
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.49973

Abstract

This research aims to analyze the influence of capital structure, leverageleverage, company growth, dividend policies, and profitability on the value of companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. This sector was chosen because of its strategic role in the national economy and its positive growth amid global pressure. The value of the company, as an indicator of the performance and attractiveness of investors, is influenced by the internal financial conditions that reflect the sustainability of the business. Using a quantitative approach and data from 23 property and real estate companies that meet the sample criteria of the total population of 92 companies, analyzed using multiple linear regression with softwareIBM SPSS software. The results showed that the structure of capital, leverage, dividend policy, and profitability had a significant effect on the value of the company, supporting signal theory. However, the growth of the company has no significant influence, in contrast to some previous studies. This research provides empirical evidence of the factors that determine the value of the company in the property and real estate sectors in Indonesia, which can be a consideration for management, investors, and subsequent researchers.
Pengaruh Pajak Karbon, Green Capital Expenditure, dan Intensitas Energi terhadap Profitabilitas Perusahaan Industri dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Nuraidah; Eka Julianti Efris Saputri; Azwani Aulia
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.10737

Abstract

Climate change and the implementation of carbon tax policies have encouraged companies to improve energy efficiency and invest in environmentally friendly initiatives. However, findings regarding the effects of carbon tax, green capital expenditure, and energy intensity on corporate profitability remain inconsistent, particularly among industrial and chemical sector companies in Indonesia. This study aims to analyze the effects of carbon tax, green capital expenditure, and energy intensity on corporate profitability, both partially and simultaneously. This study employed a quantitative approach using a causal associative method. The research population comprised 113 industrial and chemical sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with a sample of 10 companies selected through purposive sampling. Data obtained from financial statements, annual reports, and sustainability reports were analyzed using panel data regression with the assistance of EViews 14. The findings show that, partially, carbon tax and energy intensity have no significant effect on profitability, whereas green capital expenditure has a positive and significant effect on profitability. Simultaneously, carbon tax, green capital expenditure, and energy intensity have a significant effect on corporate profitability. This study concludes that investment in environmentally friendly assets plays an important role in improving corporate financial performance, whereas carbon tax implementation and energy intensity did not exert significant individual effects during the study period. These findings emphasize the importance of increasing green investment as part of corporate sustainability strategies and provide input for the government in refining policies for the transition toward a low-carbon economy.
ANALISIS PENGARUH KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA JAMBI TAHUN 2022-2024 Suci Rahma Dani; Vera Amalia; Eka Julianti Efris Saputri
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 Nomor 02, Juni 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.17533

Abstract

This study aims to analyze the contribution of Hotel Tax and Restaurant Tax to Local Own-Source Revenue (PAD) as well as the effectiveness of their collection in the City of Jambi from 2022 to 2024. The research method used is a quantitative method with a descriptive approach. The data used consisted of target and actual figures for Hotel Tax, Restaurant Tax, and the City of Jambi’s PAD, obtained from the Jambi Provincial Office of the Supreme Audit Agency (BPK). Data analysis was conducted using contribution analysis and effectiveness analysis. The results of the study indicate that the contribution of Hotel Tax to the City of Jambi’s PAD is very low, amounting to 4.90% in 2022, 5.40% in 2023, and 5.40% in 2024. Meanwhile, the contribution from the Restaurant Tax was greater than that from the Hotel Tax, amounting to 14.32% in 2022, 15.94% in 2023, and 17.06% in 2024. In terms of effectiveness, the Hotel Tax had effectiveness rates of 83.90%, 80.76%, and 86.95%, which fall into the “fairly effective” category. Meanwhile, the effectiveness of the Restaurant Tax was 78.25% in 2022 (less effective), increasing to 84.08% in 2023 and 88.69% in 2024 (fairly effective). The research results indicate that the effectiveness of Hotel Tax and Restaurant Tax collection has a positive impact on the increase in Jambi City’s local revenue (PAD). The higher the effectiveness of tax collection, the greater its contribution to supporting local revenue.
Co-Authors Aditya Pradana Aditya Pradana Aditya Pradana, Aditya Afiani, Desi Apriyandi, Rian Fitra ar, Ary Andika Arjun, M Aulia, Azwani Azwani Aulia Bawamenewi, Faaduhu Dea Febrianti Tambunan Dermawan, Indra Setia Efandri Agustian Endah Arum Wangi Evi Nurhayati Fitri Chairunnisa Hannah, Natasya Aulia Haviz Taufik Ilham Wahyudi Junaidi Junaidi Kiki Helencia Lestari, Adria Wuri Liona Efrina S Lisa Lestari Nuraidah Nurkhasanah Nurkhasanah Parassela Pangestu Primadiva Perdana Aditya, Perdana Primadiva, Parassela Pangestu Raidah, Husni Raya Sulistyowati Rezza Rizqi Ibrahim Rian Fitra Apriandi Sartika Sartika Sri Rahayu Suci Rahma Dani Vera Amalia Warsyah Tanjung, Edo Yatim, Muhammad