p-Index From 2021 - 2026
25.89
P-Index
This Author published in this journals
All Journal JDM Jurnal Manajemen Terapan dan Keuangan Jurnal Konseling dan Pendidikan El Dinar The Indonesian Accounting Review JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JOURNAL OF ECONOMIC SCIENCE Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Albacore : Jurnal Penelitian Perikanan Laut PROCEEDINGS Edukasi Islami: Jurnal Pendidikan Islam Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ILTIZAM Journal of Sharia Economic Research Journal on Education IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Riset Terapan Akuntansi Journal of Islamic Accounting and Finance Research Management Studies and Entrepreneurship Journal (MSEJ) Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) SELODANG MAYANG Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Buhuts (e-journal) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Formosa Journal of Multidisciplinary Research (FJMR) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi, Bisnis dan Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Asian Journal of Management Analytics Jurnal Pengabdian Masyarakat Bhinneka Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Karya Abdi Masyarakat Asian Journal of Applied Business and Management (AJABM) Journal of Creative Student Research Journal of Student Research Jambi Accounting Review (JAR) Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Manajemen Kreatif Jurnal JURNAL EKONOMI BISNIS DAN MANAJEMEN Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Kajian dan Penelitian Umum Economos : Jurnal Ekonomi dan Bisnis International Journal of Trends in Accounting Research International Journal of Management Research and Economics International Journal of Multidisciplinary Approach Research and Science Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ekonomi Bisnis dan Manajemen Student Research Journal Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Journal of Management and Innovation Entrepreneurship (JMIE) Majority Science Journal Jurnal Pengabdian Sosial International Journal of Economic Research and Financial Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Community Engagement and Development Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Bisnis Inovatif dan Digital International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management Jurnal Cakrawala Akuntansi International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Oikonomia : Journal of Management Economics and Accounting Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Indonesia INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) BORJUIS (JURNAL OF ECONOMY) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Claim Missing Document
Check
Articles

DIGITALISASI TRANSAKSI KEUANGAN SEBAGAI PENDORONG TATA KELOLA KEUANGAN UMKM: OPTIMALISASI PRODUKSI, MANAJEMEN DAN PEMASARAN DI KELURAHAN TAHTUL YAMAN, KECAMATAN PELAYANGAN, KOTA JAMBI Misni Erwati; Ratih Kusumastuti; Dica Lady Silvera; Dios Nugraha Putra; Sumarni Sumarni5
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 6 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2775

Abstract

The community service program entitled “Digitalization of Financial Transactions as a Driver of MSME Financial Governance: Optimization of Production, Management, and Marketing in Tahtul Yaman Village, Pelayangan District, Jambi City” was conducted by a team of lecturers from the Faculty of Economics and Business, Universitas Jambi. This program aims to improve the financial governance of Micro, Small, and Medium Enterprises (MSMEs) through the digitalization of financial transactions to enhance operational efficiency and transparency. The implementation method employed a participatory approach consisting of socialization, training, mentoring, and evaluation stages. The training activities included the use of digital financial applications, digital-based transaction recording, and digital marketing strategies. The program involved 30 MSME actors in Tahtul Yaman Village as the main participants. The outcome measurement was conducted using pre-test and post-test to assess participants’ understanding, as well as observation and questionnaires to evaluate the level of digital system implementation in business activities. The results indicate significant achievements, with 80% of participants showing increased understanding of financial transaction digitalization, and 75% successfully implementing digital financial recording systems in their daily operations. In addition, improvements were observed in production management and digital marketing capabilities. The program also strengthened collaboration among MSME actors, local government, and academics in supporting a sustainable business ecosystem. The digitalization of financial transactions enhances transparency and accountability in MSME financial management, which in turn contributes to local economic growth. Overall, this program is expected to serve as a replicable model for improving MSME financial governance in other regions and to promote community welfare through more effective and efficient business management. ABSTRAKProgram pengabdian kepada masyarakat dengan judul “Digitalisasi Transaksi Keuangan sebagai Pendorong Tata Kelola Keuangan UMKM: Optimalisasi Produksi, Manajemen, dan Pemasaran di Kelurahan Tahtul Yaman, Kecamatan Pelayangan, Kota Jambi” dilaksanakan oleh tim dosen dari Fakultas Ekonomi dan Bisnis, Universitas Jambi. Kegiatan ini bertujuan untuk meningkatkan tata kelola keuangan UMKM melalui digitalisasi transaksi keuangan guna meningkatkan efisiensi operasional dan transparansi pengelolaan keuangan. Metode pelaksanaan program menggunakan pendekatan partisipatif melalui tahapan sosialisasi, pelatihan, pendampingan, dan evaluasi. Kegiatan pelatihan meliputi penggunaan aplikasi keuangan digital, pencatatan transaksi berbasis digital, serta strategi pemasaran digital. Program ini melibatkan sebanyak 30 pelaku UMKM di Kelurahan Tahtul Yaman sebagai peserta utama. Pengukuran hasil dilakukan melalui pre-test dan post-test untuk menilai peningkatan pemahaman peserta, serta observasi dan kuesioner untuk mengevaluasi tingkat implementasi sistem digital dalam kegiatan usaha. Hasil pelaksanaan menunjukkan pencapaian yang signifikan, dimana 80% peserta mengalami peningkatan pemahaman terkait digitalisasi transaksi keuangan, dan 75% peserta telah mampu mengimplementasikan sistem pencatatan keuangan digital dalam aktivitas usahanya. Selain itu, terjadi peningkatan kemampuan dalam pengelolaan produksi dan pemasaran berbasis digital. Program ini juga mendorong terbentuknya kolaborasi antara pelaku UMKM, pemerintah setempat, dan akademisi dalam mendukung pengembangan ekosistem bisnis yang berkelanjutan. Dengan adanya digitalisasi transaksi keuangan, transparansi dan akuntabilitas pengelolaan keuangan UMKM meningkat, yang pada akhirnya berkontribusi terhadap pertumbuhan ekonomi lokal. Program ini diharapkan dapat menjadi model replikasi bagi pengembangan tata kelola keuangan UMKM di daerah lain serta meningkatkan kesejahteraan masyarakat melalui pengelolaan usaha yang lebih efektif dan efisien.
PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS ARTIFICIAL INTELLIGENCE UNTUK PREDIKSI CASH FLOW PERUSAHAAN Maulana Akmal Malik; Ratih Kusumastuti; Achmad Hizazi
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 12 No. 1 (2026): Jurnal Selodang Mayang
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v12i1.536

Abstract

The rapid development of Artificial Intelligence (AI) technology has significantly transformed accounting information systems, particularly in financial data processing and analysis. One of the most affected areas is cash flow prediction, which plays a crucial role in corporate financial planning and decision-making. This study aims to examine the effect of implementing an Artificial Intelligence–based Accounting Information System (AIS) on the accuracy of cash flow prediction in service and trading companies located in Bandung City, Indonesia. This research employs a quantitative associative approach. Data were collected through questionnaires distributed to 60 respondents, consisting of accounting staff, financial supervisors, and financial managers. The data were analyzed using simple linear regression analysis to examine the relationship between the implementation of AI-based AIS and cash flow prediction accuracy. The results indicate that the implementation of AI-based AIS has a positive and significant effect on cash flow prediction accuracy, with a significance value of 0.000 and a coefficient of determination of 46.2%. These findings demonstrate that integrating Artificial Intelligence into accounting information systems enhances the accuracy, timeliness, and reliability of cash flow forecasts. This study contributes to the accounting information systems literature by providing empirical evidence on the strategic role of AI in improving financial planning and decision-making processes. Perkembangan teknologi Artificial Intelligence (AI) telah membawa perubahan signifikan dalam sistem informasi akuntansi, khususnya dalam pengolahan dan analisis data keuangan. Salah satu area yang paling terdampak adalah prediksi arus kas (cash flow), yang berperan penting dalam perencanaan dan pengambilan keputusan keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Sistem Informasi Akuntansi (SIA) berbasis AI terhadap akurasi prediksi arus kas pada perusahaan jasa dan dagang di Kota Bandung. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif. Data diperoleh melalui penyebaran kuesioner kepada 60 responden yang terdiri dari staf akuntansi, supervisor, dan manajer keuangan. Teknik analisis data menggunakan regresi linier sederhana dengan bantuan analisis statistik. Hasil penelitian menunjukkan bahwa penerapan SIA berbasis AI berpengaruh positif dan signifikan terhadap akurasi prediksi cash flow dengan nilai signifikansi 0,000 dan koefisien determinasi sebesar 46,2%. Temuan ini membuktikan bahwa integrasi AI dalam sistem akuntansi mampu meningkatkan ketepatan, kecepatan, dan reliabilitas prediksi arus kas. Penelitian ini memberikan implikasi teoretis dan praktis terkait pentingnya adopsi teknologi AI dalam sistem akuntansi modern.
DAMPAK IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP LAPORAN KEUANGAN MASJID (ANALISIS STUDI KASUS DIKOTA JAMBI) Nurohimah; Aurya Dewitri Angel Siboro; Ratih Kusumastuti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.489

Abstract

Masjid merupakan salah satu institusi keagamaan yang memiliki peran penting dalam kehidupan masyarakat. Sebagai lembaga yang menerima donasi dari masyarakat, masjid memiliki tanggung jawab untuk mengelola dana tersebut dengan baik dan transparan. Prosedur pencatatan keuangan masjid pada umumnya dilakukan secara manual dalam buku mutasi kas masjid atau menggunakan pencatatan single method. Salah satu cara untuk memastikan pengelolaan dana masjid yang baik adalah dengan menerapkan prinsip Good Corporate Governance (GCG) pada laporan keuangannya. Penelitian ini menggunakan metode kualitatif, yang dilakukan dengan cara observasi langsung, wawancara dengan pengurus masjid, dan analisis dokumen terkait.Masjid Baitul Hikmah Puri Kemajuan yang terletak di JL. Kemajuan, Desa Mendalo Darat, Kecamatan Jaluko, Kubupaten Muaro Jambi. Masjid ini berdiri pada tahun 1998 - Sekarang atas Prakarsa Alm. Prof. Sarkawi selaku Ketua panitia pembangunan yang waktu itu masih diberi nama Mushalla. Dana yang digunakan untuk membangun masjid ini berasal dari Alm. Prof. Sarkawi yang dihibahkan kepada masyarakat. Pencatatan laporan keuangan tahunan Masjid Baitul Hikmah Puri Kemajuan adalah pencatatan laporan keuangan sederhana, atau masih manual, yaitu hanya mencatat kas masuk dan keluar, dan laporan keuangan lebih terfokus pada laporan arus kas berdasarkan hasil wawancara dengan bendahara masjid. Penerapan Good Corporate Governance (GCG) yang baik memberikan dampak yang signifikan terhadap kualitas pelaporan keuangan masjid. Studi kasus di Masjid Baitul Hikmah Puri Kemajuan menunjukkan bahwa meskipun transparansi pengelolaan keuangan masjid sudah dilakukan dengan cukup baik, laporan keuangannya masih sederhana dan belum sesuai dengan standar PSAK No. 45. Oleh karena itu, penerapan GCG di masjid dapat meningkatkan kualitas laporan keuangan mereka.
DAMPAK IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP LAPORAN KEUANGAN MASJID (ANALISIS STUDI KASUS DIKOTA JAMBI) Nurohimah; Aurya Dewitri Angel Siboro; Ratih Kusumastuti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.489

Abstract

Masjid merupakan salah satu institusi keagamaan yang memiliki peran penting dalam kehidupan masyarakat. Sebagai lembaga yang menerima donasi dari masyarakat, masjid memiliki tanggung jawab untuk mengelola dana tersebut dengan baik dan transparan. Prosedur pencatatan keuangan masjid pada umumnya dilakukan secara manual dalam buku mutasi kas masjid atau menggunakan pencatatan single method. Salah satu cara untuk memastikan pengelolaan dana masjid yang baik adalah dengan menerapkan prinsip Good Corporate Governance (GCG) pada laporan keuangannya. Penelitian ini menggunakan metode kualitatif, yang dilakukan dengan cara observasi langsung, wawancara dengan pengurus masjid, dan analisis dokumen terkait.Masjid Baitul Hikmah Puri Kemajuan yang terletak di JL. Kemajuan, Desa Mendalo Darat, Kecamatan Jaluko, Kubupaten Muaro Jambi. Masjid ini berdiri pada tahun 1998 - Sekarang atas Prakarsa Alm. Prof. Sarkawi selaku Ketua panitia pembangunan yang waktu itu masih diberi nama Mushalla. Dana yang digunakan untuk membangun masjid ini berasal dari Alm. Prof. Sarkawi yang dihibahkan kepada masyarakat. Pencatatan laporan keuangan tahunan Masjid Baitul Hikmah Puri Kemajuan adalah pencatatan laporan keuangan sederhana, atau masih manual, yaitu hanya mencatat kas masuk dan keluar, dan laporan keuangan lebih terfokus pada laporan arus kas berdasarkan hasil wawancara dengan bendahara masjid. Penerapan Good Corporate Governance (GCG) yang baik memberikan dampak yang signifikan terhadap kualitas pelaporan keuangan masjid. Studi kasus di Masjid Baitul Hikmah Puri Kemajuan menunjukkan bahwa meskipun transparansi pengelolaan keuangan masjid sudah dilakukan dengan cukup baik, laporan keuangannya masih sederhana dan belum sesuai dengan standar PSAK No. 45. Oleh karena itu, penerapan GCG di masjid dapat meningkatkan kualitas laporan keuangan mereka.
TAX SANCTIONS AS A MODERATION OF THE EFFECT OF TAX KNOWLEDGE AND ACCOUNTING INFORMATION ON COMPLIANCE MSME TAXPAYERS IN JAMBI CITY Anjelika Denya Putri; Ratih Kusumastuti; Imam Ripa’i
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 4 (2025): APRIL
Publisher : Adisam Publisher

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

Abstract

In pursuit of enhancing tax revenues, particularly from micro, small, and medium enterprises (MSMEs) in Jambi City, fostering honesty, transparency, efficiency, effectiveness, and accountability in tax payment necessitates an analysis of factors influencing voluntary tax compliance among MSME owners. This study aims to investigate the impact of tax knowledge, accounting information, and tax sanctions on taxpayer compliance within the MSME sector in Jambi City. Employing a quantitative approach, this research encompasses a purposive sampling method, with a sample size of 40 respondents selected based on the population of MSMEs in Jambi City. Multiple regression analysis serves as the inferential statistical method for data analysis. Findings indicate that while tax knowledge exhibits no significant influence on taxpayer compliance, accounting information significantly affects compliance. Furthermore, the joint effect of tax knowledge and accounting information significantly influences taxpayer compliance. However, tax sanctions do not moderate the relationship between tax knowledge and taxpayer compliance, whereas they do moderate the impact of accounting information on compliance
THE INFLUENCE OF BUDGETARY PLANNING, BUDGET CLARITY, REPORTING STRUCTURES, AN D INTERNAL CONTROL SYSTEMS IN PERFORMANCE ACCOUNTABILITY Ester Salsanabila Jipa; Ratih Kusumastuti
BORJUIS: JURNAL OF ECONOMY Vol. 1 No. 4 (2024): BORJUIS: JOURNAL OF ECONOMY
Publisher : Adisam Publisher

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

Abstract

Using the internal control system of the Jambi Provincial Regency Government as a moderating variable, this study examines the effects of budget planning, target accuracy, and reporting systems on the accountability of regional government performance. 42 respondents participated in the descriptive-quantitative study, which was carried out at the Jambi Financial Agency using a saturated sample method. Both multiple linear regression and moderated regression analysis (MRA) are used in the analysis. The findings show that performance accountability is highly impacted by reporting systems, budget planning, and well defined budget objectives. The effect of reporting systems and budget objectives being clear on performance responsibility is mitigated by the internal control system. It does not, however, lessen the connection between performance responsibility and budget planning.
THE INFLUENCE OF PROMOTION AND PRODUCT QUALITY ON THE DECISION TO PURCHASE ECO PRINT BATIK DANAU TELUK DISTRICT Taufiq Akbar Dewi Firdaus; Ratih Kusumastuti; Derist Touriano
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 8 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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

Abstract

Hypotheses are the answer to formulating a research problem, which means asking questions (Sugianto, 2016: 93). The research hypotheses were established based on the problem (1) Promotions, quality of batik products and sales decisions are believed to favor idol batik; (2) Batik Ecoprint Danau Teluk, we hypothesize that promotions and product quality have a significant influence on purchasing decisions is a small business specializing in the production and marketing of batik handicrafts. This study uses quantitative methods that focus on Batik Ekoprint consumers. The multiple linear regression output used in the study can be expressed as Y = 2.071 +1.423 X1 + 0.434 X2 with an adjusted R square (R2) of 0.836. This means that 16.4% of the variance in the dependent variable (Y) can be: Due to the independent variables (X1 and X2). The test result (component) of the regression model shows a significant value of 0.617 when the coefficient is 0.502 and the coefficient is 1.660. 0.502 and above; In 1,660, promotions (X1) are determined to have a significant impact on purchase decisions. H0 is rejected and Hi is accepted.
THE INFLUENCE OF ENTREPRENEURIAL ORIENTATION AND PRODUCT INNOVATION ON BUSINESS PERFORMANCE IN BATIK MSMEs JAMBI CITYDANAU TELUK DISTRICT M. Rapi Saputra; Ratih Kusumastuti; Derist Touriano
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 8 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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

Abstract

This study aims to investigate the impact of entrepreneurial initiation and product development on the business performance of batik SMEs in the Danau Teluk Region of Jambi City. It adopts a quantitative research approach with a population comprising 44 batik MSMEs registered at the UKM Cooperative Office, Industry and Trade Office in Jambi Province. The study includes a sample of 44 attempts, utilizing a saturated sampling method. Data is collected through a survey, and the research employs a descriptive analysis method, including classical assumption testing and sequential multiple linear regression using SPSS version 22. The results reveal that entrepreneurial initiation significantly and positively influences business performance, while product development also has a positive and significant impact. The variable with the most dominant effect is entrepreneurial initiation. Joint testing indicates that both entrepreneurial initiation and product development collectively exert a positive and significant impact on business performance.
THE INFLUENCE OF TAX SOCIALIZATION AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE AT TAX SEVICE OFFICE X JAMBI CITY Rifal Dwi Putra; Ratih Kusumastuti; Derist Touriano
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 8 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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

Abstract

This study seeks to assess the impact of Tax Socialization and Tax Knowledge on the compliance of individual taxpayers. The investigation was carried out among individuals who submitted their annual SPT at Tax Service Office (KPP) X in Jambi CIty, with a sample size of 74 taxpayers. Data were collected through a questionnaire utilizing the simple random sampling method. The analysis involved multiple linear regression using the SPSS 25 application. The findings indicate a significant influence of both tax socialization and tax knowledge on individual taxpayer compliance. The simultaneous F-test results demonstrate a significant combined effect of tax socialization and tax knowledge, with a coefficient of determination of 54.8%, while 45.2% is attributed to other factors. The partial t-test results reveal that the regression coefficients for tax socialization and tax knowledge variables are statistically significant, with respective coefficients of 0.027 and 0.249 at a significance level of 0.05, and P values of 0.003 and 0.006
THE INFLUENCE OF PRODUCT INNOVATION AND SERVICE QUALITY ON PURCHASE DECISION ON JAMBI BATIK ASIAH IN DANAU TELUK DISTRICT Tegar Zaki Hanafi; Ratih Kusumastuti; Derist Touriano
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 11 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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

Abstract

The aim of this research is to determine the influence of Product Innovation and Service Quality partially influences Purchasing Decisions and the influence of Product Innovation and Service Quality simultaneously on Decisions Purchase. This type of research is quantitative-descriptive. This research was conducted at Batik Jambi Asiah, Danau Teluk Jambi District. The population in this research is all Jambi Asiah Batik consumers in August - October 2023, totaling 105 people. Meanwhile, the research sample consisted of 51 consumers using a purposive sampling technique.
Co-Authors - Afrizal A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abdilla Rungki P Abdurrahman, Rezi Abdurrohim Abdurrohim Achmad Hizazi Achmad, Muhardi Adib, Adib Asyraf adin, Farhan Adin Saputra Adinata Kurnia Putra Adinata Kurnia Putra Adisti Wulandari Adrian Dimas Pratama Afriantoni Afriantoni Afriantoni Afriza, Afriza Afrizal Agnes Soukotta Agung Soeharto, Muhammad Agus Kurniawan Dly Agustian Zen Agustinus Nicolas Saputra Ahmad Amri Firdaus Ahmad Mukhlis, Ahmad Alfajri, Danil Alif Al Ghifari Pulungan Alika Ragnavilia Aphrodite Almira Yumna Putri Alvin Andika Putra Alviony Intania Andang Fazri Andi Uliyanti Andini, Sri Angelin, Devna Callista Anggraini, Atika Anisa Nainggolan Anjarsari, Putri Salsa Anjelika Denya Putri Anjelika Denya Putri Annisa Rahmadhani Apriani, Tari Apriyanto Sinuhaji Ariny Asyhari Ariny Asyhari Arjang Arjang Arya Satria Arzali Astrina, Herwinda Atar Satria F Aulia Suci Rahmadani Aurin, Rizkiza Aurya Dewitri Angel Siboro Ayudia Febrihartini Azhar Ibrahim Bambang Ismaya Bangkit Hamonangan Simangunsong Bobi Sadli Boki Anggara Cakranegara, Pandu Adi Cherlita Anjani Chintiya Mayliana Christine Yosephine Ginting Cindy Shelomita Cipto Wijaya Dada Suhaida Damanik, Eva Setia Rini Danil Alfajri Dea Agung Nugraha Dea Putri Anggraini Dea Putri Anggraini Dedy Setiawan Dedy Suryadi Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Desy Safitri Dewi Fitriyani Dewi Sutra Dian Octama Putra Dica Lady Silvera Diksi Metris Dinda Agung Trisna Dini Martinda Lestari Dion Pramudana Dista Anggini Disya Yuke Farhana Ditha Yolanda Ramadhani Dri Asmawanti Edgar, Gabeando Edo Agus Pratama Egi Rodlia Fitri Ekbal Santoso Eko Prasetyo Elly Indra Swari Endang Fatmawati Enggar Diah P.A Enggar Diah Puspa Arum Erawati, Misni Erma Yani Ester Salsanabila Jipa Ester Salsanabila Jipa Fadhilah, Afifah Nurul Fadila, Nazhira Farid Ardyansyah Fatmawati Fatmawati Fauzan, Fikri Haiqal Al Febrianty, Erica Febrila, Ariqo Feby Anisya Nabila Fenni Juniati Manurung Ferinluary, Fadila Fernadi Abi Wijaya Fitri Setya Ningrum Fitriani Fitriani Fitrini Mansur Fitrini Mansur FRANCO BENONY LIMBA Fredy Olimsar FRIYANI, RITA Glisina Dwinoor Rembulan Gowon, Muhammad Guna, Rian Adi Gustina, Azira Annisa Nelya Habib Riziq Alkeimi Habiba Diva Amelia Hafiz Assiddiqi Hakima Maris Hakima Maris Hanif, Ikhdan Fatih Hanifah, Alya Hany Putri Br. Sitanggang Hari Anugrah Hasbi Ashshiddiqi Hazman Tharis Hendra Railis Hendri Hermawan Adinugraha Hendri Syahputra Heriyani, Heriyani Hernando, Riski Hizazi , Achmad I KETUT KUSUMA WIJAYA Ida Masriani, Ida Ida Rosinta Ikhdan Fatih Hanif Ikhdan Fatih Hanif Ilham Wahyudi Imam Ripa’i Imam Ripa’i Indra, Salsabila Ardelia Inggrit Syahla Octalin Irgi Sahrinra Isbul Waton Iskandar Sam Iskandar Sam Jabida Latuamury Jaiyanti Jaiyanti Jipa, Ester Salsanabila Juantara, Billy Akbar Jusmarni, Jusmarni Kartika Malika Putri Kartika Sari Khanifah, Nur Kholifah Kholifah Klemens Mere Kurnia, Triono Aries Kurniawan, Rafmil Kurniawati, Rizki Laga, Anastasya Lailia Rahmawati Latresia Aprilia Br. Sitepu Lestari, Rinda Liana, Jenny Lilis Wahyu Ningsih Lindawati Kartika Lismawati Livitri Sri Yunita Sari Lovia Nur Puspita Lovia Nur Puspita Lovinza Lovinza Luluq il Jannah Luluq il Jannah Lutfi Lutfi Lutfi Lutfi Luthfi Luthfi, Luthfi M Rapi Saputra M Rapi Saputra M. Ihsan Dacholfany M. Khairun Najmi Ali M. Rapi Saputra M. Rizal Dika Putra M. Tio Riyando M. Tio Riyando Maisyarah, Nyimas Dian Maria Cristina Raja Maruf, Irma Rachmawati Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Mekar Meilisa Amalia Mifthahul Nurzanah Mifthahul Nurzanah Mimi Sintia Nodera Misni Erwati Mohammad Imron Mokhtar, Widad Yuliawati Muhammad Ali Najib Muhammad Febriansyah Muhammad Firdaus Saputra Muhammad Lukman Hakim Muhammad Raghib Ardianto Muhammad Ridwan Muhammad Ridwan Muhammad Ridwan Muhammad Riyan Fahlefi Muhammad Syahratul Ikhsan Muhammad Syahratul Ikhsan Muhsin Muhsin Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mulyani, Suci Mulyono S. Baskoro Musdalifa Musdalifa Muthmainah Mursidin Muthmainnah Mursidin Mutiara Kinanti Mutiara Kinanti Mutiara Rahmi Nada Salsabila Nany Anggriany Natasya Febrina Nazipah Putri, Wiwik Nela Safelia Nelsi Adryana Netty Herawaty NI PUTU AYU KARTIKA SARI DEWI Nico Afrizela Nieko Siregar Ningsih, Novitta Ningtyas, Arie Dea Nisriinaa Faihaa Farhha Azwar Novi Rahmadani Novrianti, Ning Intan Nur Hasanah Nur Sangkut Nuridha Matiin Nurlia Nurnadia Nurohimah Nurul Tsalatsa Azizah Nurul Tsalatsa Azizah Ocha Ananda OKta, Okta Adi Saputra Osman, Rani Nur Az-zahra Ozi Saifirman S Paula Agustina Sitorus Prasetiyo, Shidiq Lanang Prasetyo, Primadi Pratama, M Aditiya Pratenta, Christian Prihastuti, Asepma Hygi Puan Maharanti Puspita, Deta Putra, Dios Nugraha Putri Afrilia Putri Amelia Mailensun PUTRI HANDAYANI Rachman, Al Dzahabi Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahma Deni Putri Haimda Rahma Riskiyah Cahyani Rahmadina Rahmadina Rahmadina Rahmadina Rahmat Da’i Raja Sharah Fatricia Rani Amalia Rara Rara Ratu Munawarah Reni Indah Kurnia Reni Yustien Resame Putri Retha Tesalonika S Revina Zahara Ricgo Putra Andalas Riesna Apramilda Rifal Dwi Putra Rifal Dwi Putra Rifka Lusiana Sinurat Rifki Abdul Malik Riko Mersandro Permana Rini Oktaviani Putri Riski Hernando Riszki, Riszki Riwayatiningsih, Rika Rizal Syafiie, Moh. Rizky Ramadhan Rodisna Marselin Sitompul Rts Dheby Dwi Thamara Rudy Haryanto Rusadi, Lia Atthahira Sabina Dewanda Putri Safitri, Yulia Safittri, Wahyu Sahrani Amalia Saipul Al Sukri Salman Jumaili Salsa Vonni Indrayani Sam, Iskandar Sarah Sinadela Sari Dewi, Ni Putu Ayu Kartika Sari, Dwi Rahmita Sarni Handayani Puspita Sari Satyaningrum, Dewanti Dwi Selia Meilantika Sevia Pasaribu Silvy Sondari Gadzali Sintia Marselina Sintya Dame Kristin S Siswahyudianto Sitepu, Latresia Aprilia BR Siti Sarra Siti Umami Khikmah Sitorus, Paula Agustina Sitti Nur Alam Soehadi, Imam Sohabat Nasuha Solly Aryza Somad, Tiara Risonia Sonia, Reiny Erica Sri Andini Sri Devi Andriani Sri Handayani Sri Mulyono Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati, Sri Sry Rosita Steven Wilsen Sudadi Suhardi Suhardi Suhardi Suhardi Sukini Sukini SUMARIYATI, RINA RUSDIANA Sumarni Sumarni Sumarni Sumarni Sumarni5 Sumarsid Sumarsid Surachman Surachman Suryati Suryati Susfayetti Syafira Ramadhani Syahmardi Yacob Syamsu Rijal Tanti Widia Nurdiani Taufiq Akbar Dewi Fidrdaus Taufiq Akbar Dewi Firdaus TEGAR ZAKI HANAFI Tegar Zaki Hanafi Tegar Zaki Hanafi Teguh Setiawan Wibowo Tiar Natalia Simarmata Tirza Venisia Sinambela Titania Nurul Haliza Tri Agil Azhari Tri Candra Anggraini Triadhi, Joko Tumiar Deliana Gultom Uju Ulhaq, Dhiya Uli Budi Yanti S Umi Hidayati Villya Marsheela Putri Vivi Indah Sari Wahyono Wahyono Wahyu Wiguna Warda Mumtaza Warda Mumtaza Wardani, Puti Wasti Margaretha, Widya Wendy Wenaldo Widad Yuliawati Mokhtar Widakso, Mochamad Badar Ranu Widya Ayu C Widya Sari Wendry Windi Rahayu Setia Ningsih Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yayuk Suprihartini Yeremia Lie Yono Yosfian Capriranda Aji Yudi Yudi Yudi Yuliana Yuliana Yuliusman - Yumiza Aprilia Putri Zaimah Zaimah Zakwan Zahran Zikral, Zikral Zulma, Gandy Wahyu Maulana