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All Journal Madani : Jurnal Pengabdian Kepada Masyarakat Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Riset Multidisiplin Edukasi Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Etik Umiyati
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PELATIHAN AKUNTANSI BAGI PEDAGANG DI PASAR AUR DURI KOTA JAMBI Mukhzarudfa, Mukhzarudfa; Moh. Ihsan; Zulfanetti; Heriberta; Etik Umiyati
MADANI: Jurnal Pengabdian Kepada Masyarakat Vol 10 No 2 (2024): MADANI: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM UPN Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53834/mdn.v10i2.9596

Abstract

Tujuan pengabdian kepada masyarakat ini adalah meningkatkan pengetahuan pedagang di pasar Aur Duri secara menyeluruh dan berkelanjutan tentang tata kelola keuangan. Selanjutnya meningkatkan kemampuan pedagang di Pasar Aur Duri dalam menyelenggarakan praktik akuntansi sesuai dengan ketentuan dan standar akuntansi keuangan.. Kemudian meningkatkan keterampilan pedagang di Pasar Aur Duri dalam mencatat serta menyusun dan menyajikan laporan keuangan. Metode pengabdian dilakukan dengan ceramah, diskusi serta dengan mengadakan pelatihan secara langsung dengan peserta, sehingga dengan diskusi diharapakn peserta mendapatkan informasi dan masukan yang lengkap mengenai bagaimana seharusnya pengelolaan keuangan itu dilakukan. Pelatihan pembuatan laporan keuangan yang lengkap dimulai dengan memberikan contoh kasus transaksi, dilakukan bimbingan terhadap penyusunan laporan keuangan tersebut yang meliputi pencatatan pembelian barang dagangan, pencatatan transaksi penjualan, laporan perhitungan keuntungan. Kepada peserta diberikan manual buku laporan keuangan pedagang pasar untuk dapat dilaksanakan dan dipraktikan sesuai dengan jenis kegiatan usahanya. Hasil dari kegiatan Pengabdian Kepada Masyarakat menunjukkan mayoritas belum melakukan pencatatan keuangan, dan tidak menegetahui bagaimana menyusun laporan keuangan yang benar, meskipun para pedagang mengetahui pentingnya melakukan pencatatan keuangan tersebut. Setelah Tim PPM memberikan pemahaman melalui penjelasan dan praktek langsung dalam membuat pencatatan dan laporan keuangan untuk kegiatan usaha,yang dijalankan peserta memahami dan mampu membuat laporan keuangan sesuai dengan jenis usaha dan dagangannya
Faktor-Faktor Yang Mempengaruhi Impulsive Buying Secara Online: Studi Kasus Pada Generasi-Z Di Fakultas Ekonomi dan Bisnis Universitas Jambi Dina Busyiro; Etik Umiyati; Rosmeli
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 11 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi November 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i11.1146

Abstract

The rapid development of digital technology has significantly transformed consumer behavior, particularly among younger generations who are deeply engaged in online activities. One of the most prominent phenomena emerging from this shift is the rise of impulsive buying behavior on various e-commerce platforms. This study aims to examine the influence of gender, price discounts, and income on impulsive buying behavior among Generation Z students at the Faculty of Economics and Business, University of Jambi. Employing a quantitative approach with an explanatory research design, primary data were collected through questionnaires distributed to 119 respondents selected using cluster sampling. The data were analyzed using multiple linear regression with the aid of SPSS version 22. The findings reveal that price discounts and income have a positive and significant effect on impulsive buying behavior, while gender shows no significant influence. These results suggest that economic factors and digital marketing strategies play a crucial role in shaping the consumer behavior of young people in the digital economy era.
Analisis Pengaruh Investasi, Tenaga Kerja, dan Upah Minimum Provinsi terhadap PDRB Industri Pengolahan di Provinsi Jambi Zahra Septira; Etik Umiyati; Rahma Nurjanah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 5 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan November 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i5.30

Abstract

This study aims to examine the development and analyze the effect of investment, labor force, and provincial minimum wage on the Gross Regional Domestic Product (GRDP) of the manufacturing industry sector in Jambi Province during the period 1995–2024. The data used in this study are secondary data obtained from the Central Bureau of Statistics (BPS) of Jambi Province. This research employs a descriptive quantitative approach using multiple linear regression analysis through the Cobb-Douglas production function model. The results of the study show that (1) the average growth of the manufacturing industry’s GRDP in Jambi Province during the period 1995–2024 was 4.80 percent; investment grew by 11.12 percent, labor force by 1.8 percent, and UMP by 13.1 percent; and (2) the results of multiple linear regression analysis indicate that investment, labor force, and UMP variables have both partial and simultaneous positive and significant effects on the GRDP of the manufacturing industry sector in Jambi Province.
Pengaruh Tingkat Upah, Tingkat Pendidikan, dan Kesehatan terhadap Produktivitas Tenaga Kerja di Provinsi Jambi Sheilla Ghina Zahra; Zulfanetti; Etik Umiyati
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 12 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Desember 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i12.1331

Abstract

This study aims to analyze the effect of wage levels, education levels, and health on labor productivity in Jambi Province during the period 2009–2023. Labor productivity refers to the ability of a worker to produce output within a certain period of time. This research employs a quantitative approach using time series data obtained from publications of the Central Bureau of Statistics (BPS). The analytical method used in this study is multiple linear regression analysis. The results show that, simultaneously, wage levels, education levels, and health have an effect on labor productivity in Jambi Province. Partially, education level has a significant effect on labor productivity, while wage level and health have no significant effect on labor productivity in Jambi Province.
Efektivitas Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Tapanuli Utara Tahun 2015-2023 Wasti Ratu Simamora; Etik Umiyati; Rosmeli Rosmeli
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1751

Abstract

This research aims to:1) To understand and analyze development of revenue, hotel tax and restaurant tax in North Tapanuli Utara from 2015-2023. 2) To understand and analyze the effectiveness, hotel tax, restaurant tax effectiveness, hotel tax efficiency, and restaurant tax efficiency in North Tapanuli Regency. This study uses time series data from 2015-2023, wihich is secondary data, to assess the efectiviness of hotel tax and restaurant tax revenue on local revenue (PAD) in North Tapanuli Regency. The data collection method used is library research, which utilizes literature or library materials as the primary data source. Quantitative descriptive analysis methods are used determine the develoment of PAD, tax development, restaurant tax development, hotel tax effectiveness, tax efficiency, and restaurant tax efficiency. The results of this study provide an overview of the development of PAD, development of hotel taxes, the development of restaurant taxes, the effectiveness of hotel tax revenue, restaurant taxes, hotel tax efficiency towards the original regional income (PAD) of North Tapanuli Utara Regency in 2015-2023. The average development of PAD in North Tapanuli regency is 10 percent, the average development of hotel taxes is 4 percent and the average development of restaurant taxes is 19 percent. The average effectiveness is 89 percent, which is classified as quite effective, the effectiveness of restaurant taxes reaches 91 percent which is classified as effective. The efficiency of hotel taxes is 5 percent which is classified as inefficient, while the efficiency of restaurant taxes is 107 percent which is classified as very efficient.
Pengaruh Kartu Debit, Kartu Kredit dan E-Money terhadap Inflasi di Indonesia Audry Melisa Margareta Sijabat; Etik Umiyati; Dwi Hastuti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1788

Abstract

This study aims to analyze the development of debit card, credit card, and e-money usage and inflation in Indonesia, while also examining the effect of these three payment instruments on inflation from January 2015 to July 2025. The method used is the Error Correction Model (ECM) with the help of Eviews 12 software, while data was obtained from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The results show that in the long term, debit cards do not have a significant impact on inflation. Conversely, credit cards have a positive and significant impact, indicating that increased credit card usage can drive up inflation. On the other hand, e-money has a negative and significant effect on inflation in the long term, so that increased e-money transactions actually tend to suppress inflation. In the short term, these three payment instruments—debit cards, credit cards, and e-money—do not show a significant impact on inflation in Indonesia. These findings provide insight into the dynamics of non-cash payment instruments and provide assurance regarding price stability.
Analisis Pengaruh Literasi Keuangan, Dukungan Finansial, Lingkungan Sosial, dan Financial Technology terhadap Perilaku Keuangan Mahasiswa (Studi Kasus Mahasiswa FEB Universitas Jambi) Alberth Cristian Ambarita; Etik Umiyati; Helen Parkhurst
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 5 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan November 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i5.86

Abstract

This study aims to (1) identify student characteristics related to financial literacy, financial support, social environment, and financial technology (2) analyze the influence of financial literacy, financial support, social environment, and financial technology on the financial behavior of students at the Faculty of Economics and Business, Jambi University. The research employed a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the SmartPLS 4 software. A total of 98 respondents were selected through the Slovin formula, consisting of active students from various study programs within the faculty. The results show that financial literacy, financial support, and social environment have a positive and significant effect on students’ financial behavior, while financial technology has a positive but insignificant effect. The R-Square value of 0.757 indicates that 75.7% of the variation in financial behavior can be explained by the four independent variables, while the remaining 24.3% is influenced by other factors not included in the model. These findings suggest that students’ financial behavior is primarily influenced by knowledge and environmental factors rather than technological aspects.
Co-Authors Alberth Cristian Ambarita Audry Melisa Margareta Sijabat Dina Busyiro DWI HASTUTI Helen Parkhurst Heriberta Heriberta Moh. Ihsan Mukhzarudfa, Mukhzarudfa Rahma Nurjanah Rosmeli Rosmeli Rosmeli Sheilla Ghina Zahra Wasti Ratu Simamora Zahra Septira Zulfanetti, Zulfanetti