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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business JUMANJI (JURNAL MANAJEMEN JAMBI) Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal SMART: Sosial Ekonomi Kerakyatan
deki Irawan
Universitas Adiwangsa Jambi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analysis of Regional Financial Capability and Independence and its Relation to Economic Growth in Jambi City Deby Anggun Sari; Liona Efrina; Deki Irawan
Jurnal Smart: Sosial Ekonomi Kerakyatan Vol. 1 No. 1 (2023): Juni
Publisher : Badan Pengelola Usaha (BPU) Universitas Jambi

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Abstract

This research aims to determine the regional financial capacity in Jambi City in 2003-2021, to find out the regional financial independence in Jambi City in 2003-2021 and to know the relationship between the ability and independence of regional finance with economic growth in Jambi City from 2003-2021. The research method used to determine the regional financial capacity of the City of Jambi in 2003-2021 by calculating using the ratio of fiscal decentralization, regional financial independence measurement parameters is the regional independence ratio and looking for the relationship of ability and regional financial independence with economic growth using Pearson correlation analysis. The results of this study indicate that: (1) Jambi City has not been able in the financial capacity of the region; (2) The level of independence is still very low and shows an instructive relationship pattern; (3) The Relationship between Regional Capability and Financial Independence with Economic Growth has a very strong positive correlation. For the significance of the results of the correlation of ability and financial independence of regions with economic growth has a significant relationship.
TEKNOLOGI INFORMASI DAN PERANNYA DALAM PERUBAHAN ORGANISASI DAN FUNGSI AKUNTANSI MANAJEMEN Irawan, Deki; Efrina, Liona; Ginting, Rafles; Sari, Deby Anggun
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 4 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i4.74891

Abstract

Saat ini, dalam ranah bisnis, terjadi perubahan dengan tingkat kecepatan yang semakin meningkat. Globalisasi, tingginya investasi dalam teknologi informasi (TI), dan perubahan teknologi yang cepat menjadi alasan utama di balik dinamika ini. Adopsi teknologi informasi yang meluas memengaruhi secara signifikan model bisnis dan jenis layanan di berbagai industri. Sebagai contoh, dalam industri jasa profesional seperti kantor akuntan, layanan merupakan inti dari aktivitas sehari-hari. Perusahaan-perusahaan ini kini dihadapkan pada tantangan kritis terkait dengan penerapan efektif teknologi informasi dan peningkatan kualitas layanan mereka. Respon organisasi terhadap peluang dan tekanan berbasis teknologi informasi bervariasi, dengan tingkat perubahan yang berbeda. Fokus penelitian ini adalah untuk menyelidiki dampak perubahan organisasi terkait teknologi informasi pada fungsi akuntansi manajemen. Tujuan penelitian ini juga termasuk memberikan kontribusi pada pemahaman sejauh mana teknologi informasi mempengaruhi kemampuan penyelesaian tugas akuntansi, serta mengidentifikasi manfaat strategis dari investasi teknologi informasi yang sesuai dengan aktivitas nilai. Melalui pendekatan kualitatif dengan enam studi kasus, hubungan antara teknologi informasi dan praktik akuntansi diungkap. Temuan penelitian menunjukkan kecenderungan menuju perubahan dan desentralisasi tugas akuntansi. Selain itu, investasi dalam teknologi informasi terbukti memberikan dukungan yang signifikan untuk aktivitas sehari-hari dalam berbagai aspek bisnis, baik yang bersifat strategis, manajerial, maupun operasional.
Implementation of Government Accounting System in Analyzing Factors Affecting Local Revenue of Jambi City. Efrina, Liona; Irawan, Deki; Veronica, Deka; Tanjung, Ferri Saputra; Sari, Deby Anggun
Jurnal Smart: Sosial Ekonomi Kerakyatan Vol. 1 No. 2 (2023): Desember
Publisher : Badan Pengelola Usaha (BPU) Universitas Jambi

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Abstract

This research is entitled Analysis of Factors that Influence Original Regional Income in Jambi City. In line with the implementation of the fiscal decentralization policy that has been implemented, increasing local original income revenue has become an important activity for the region in the context of financing routine expenditure and development in the region. In accordance with Law Number 25 of 1999, the fiscal decentralization policy for regions is expressed in the form of financial balance between the central and regional governments, where original regional income becomes one part of regional revenue. Apart from general allocation funds and special allocation funds, regional revenues from local original income are one of the main supporting factors in financing routine regional expenditure and determining success in implementing development programs. (Rusdin, 2004) The objectives of this research are as follows: (a) Know and analyze the development of local original income in Jambi City for the 1998-2021 period. (b) Know and analyze the factors that influence local revenue in Jambi City for the 1998-2021 period.The results of this research are 1) Per capita income in Jambi City has increased every year along with the increase in per capita income, so regional original income in Jambi City has also increased. The higher a person's income, the higher a person's ability to pay various levies set by the Government. Therefore, increasing per capita income will increase Jambi City's local revenue. 2) Based on the results of research on tax effort variables, per capita income and decentralization policies have a positiveand significant effect on Jambi City's original regional income, both simultaneously and partially.
Strategi Peningkatan Pendapatan Sektor Pariwisata di Provinsi Jambi Amalia, Vera; Anggun Sari, Deby; Pangestu Primadiva, Parassela; Irawan, Deki
Jurnal Ilmu Manajemen Terapan Vol. 4 No. 6 (2023): Jurnal Ilmu Manajemen Terapan (Juli - Agustus 2023)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v4i6.1627

Abstract

The increase in the number of tourists to Jambi Province cannot be separated from the role of the government which has declared Jambi Province as a tourist area, in Jambi Province, there are tourist attractions like today. At that time the tourism sector had become an economic source for the people of Jambi Province. This study aims 1) to analyze the development of tourism sector revenue, GRDP, number of tourists, and investment in Jambi Province during the 2000-2021 period. 2) Analyze the contribution of the tourism sector to GRDP in Jambi Province for the 2000-2021 period. 3) Analyze the factors affecting the income of the tourism sector in Jambi Province during the 2000-2021 period. 4) Analyze the strategy of increasing tourism revenue in Jambi Province. By using the dependent variable tourism sector revenue and GRDP variables, the number of tourists and investment. With the results of the regression results using multiple regression it is proven that all independent variables, namely: GRDP, the number of tourists and investment have a significant effect on the dependent variable of tourism sector revenue as a whole.
PENGARUH BELANJA MODAL, EKSPOR DAN PERTUMBUHAN EKONOMI TERHADAP TINGKAT KEMISKINAN DI KOTA JAMBI Anggun Sari, Deby; Helencia, Kiki; Irawan, Deki; Nanda Utami, Febby
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 7 No. 1 (2024): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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Abstract

Deby Dkk, 2019 with the title of thesis research, namely the Effects of Capital Expenditures, Exports and Economic Growth on Poverty Levels in Jambi City (Path Analysis Approach) This study aims to: 1) To analyze the effect of Capital Expenditures and Exports on Economic Growth in Jambi City during 2001-2017. 2) To analyze the effect of Capital Expenditures, Exports and Economic Growth on Poverty Levels in Jambi City during 2001-2017. The research model used in this study is the Path Analysis model. The effect of capital expenditure and exports on economic growth in Jambi City during the period of 2001 to 2017 can be concluded that capital expenditure and exports simultaneously influence economic growth in Jambi City. Whereas if viewed partially, the two independent variables, namely capital expenditure, have a negative and significant effect on economic growth and exports have a positive and significant effect on economic growth in Jambi City. The contribution of the direct effect of capital expenditure on economic growth is large and positive in value, but when viewed the contribution of indirect influence on economic growth through exports is greater than the contribution value of direct influence, but the value is negative. Whereas ifcalculated the contribution of the total effect is small and negative for economic growth in Jambi City. The effect of capital expenditure and exports on poverty and economic growth as intervening variables in Jambi City during the period of 2001 to 2017 can be concluded that capital expenditure, exports and economic growth simultaneously have a significant effect on poverty levels in Jambi City. Meanwhile, if viewed partially, only the export variable can have a significant effect on the poverty level, while capital expenditure and economic growth as intervening variables in this analysis model cannot influence the poverty level in Jambi City. Furthermore, testing the Trimming method results in the export variables that have a significant effect on the poverty level. The contribution of the direct effect of the export variable on poverty levels is 47.6 percent
Faktor-Faktor Yang Mempengaruhi Tingkat Kemiskinan Di Kabupaten Dan Kota Provinsi Jambi Amalia, Vera; Sari, Deby Anggun; Primadiva, Parassela Pangestu; Irawan, Deki
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
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.v4i2.447

Abstract

Kemiskinan dan ketimpangan pendapatan menjadi permasalahan perekonomian paling mendasar yang selalu menjadi pusat perhatian karena sulit diselesaikan hampir di setiap negara berkembang, termasuk Indonesia. Kemiskinan merupakan salah satu permasalahan yang selalu muncul dalam kehidupan masyarakat. Implikasi dari permasalahan kemiskinan dapat mengenai seluruh aspek kehidupan manusia, walaupun keberadaannya seringkali tidak disadari oleh manusia yang bersangkutan. Penelitian ini bertujuan 1) untuk mengetahui perkembangan tingkat kemiskinan, pertumbuhan ekonomi, pendidikan dan pengangguran pada kabupaten/kota di Provinsi Jambi periode 2013-2017 2) Untuk mengetahui pengaruh pertumbuhan ekonomi, pendidikan dan pengangguran terhadap kemiskinan pada kabupaten/kota di Provinsi Jambi periode 2013 – 2017. Dengan menggunakan variabel terikat kemiskinan dan variabel bebas pertumbuhan ekonomi, pendidikan dan pengangguran. Dengan hasil hasil regresi menggunakan Data Panel terbukti seluruh variabel independen yaitu: pertumbuhan ekonomi, pendidikan, pengangguran berpengaruh signifikan terhadap variabel dependen kemiskinan secara keseluruhan
Analisis Sosial Ekonomi dan Faktor yang Mempengaruhi Produksi Petani Kelapa Sawit di Kecamatan Merlung Anggun, Deby; Irawan, Deki
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 1 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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Abstract

This study aims to 1) find out the socio-economic conditions of oil palm farmers in Merlung District. 2) To find out what factors influence the production of oil palm farmers in Merlung District. 3) To find out the strategy to increase oil palm production in Merlung District. The data used are primary data collected through questionnaires and direct interviews, while secondary data are obtained from related agencies. Data analysis was carried out using multiple linear regression. Based on the Rsquare value of 0.827591. This means that 82.75 percent of the variation in oil palm production is explained by the independent variables in the model, while the remaining 17.25 percent is explained by other variables outside of research, and the F test can be obtained by the value of sig = 0.000000 <0.5 this means the independent variable is land area, labor wages work, working capital and working capital simultaneously or together have a significant effect on the dependent variable, namely oil palm production. So in other words the variables of land area, labor wages, working capital and business capital are able to explain the magnitude of the dependent variable on oil palm production.
Analisis Inklusi Keuangan dan Pertumbuhan Inklusif terhadap Kesempatan Kerja dan Ketimpangan Pendapatan di Indonesia : Menggunakan Pendekatan Panel Simultan Ningsih, Sri; Alfisyahri, Nuriah; Irawan, Deki; Putra, Rian
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i2.26293

Abstract

This study aims to analyze the relationship between Financial Inclusion and Inclusive Growth in Indonesia. Financial inclusion is calculated using the Financial Inclusion Index, Inclusive Growth is measured using the Poverty Equivalent Growth Rate (PEGR) method. This study used the Simultaneous Panels data with the ILS (Indirect Least Square) method to analyze the effect of exogenous variables on endogenous variables. Utilizing secondary data, the data in this study is time series and cross-sections from 2019 – 2023. The results of this study conclude that financial inclusion in Indonesia is still "Low Inclusion" while inclusive growth in employment opportunities shows that Indonesia is in the "Not Pro Jobs" inclusive category and inclusive growth in income inequality is in the "Not Pro Poor Yet" category. The relationship between financial inclusion and inclusive growth leads to a positive and significant relationship to inclusive growth in Indonesia. These findings indicate that financial inclusion can be an important factor in achieving inclusive economic growth in Indonesia.
Analysis of Determinants of Sustainability of MSMEs in the Tourism Sector of Kerinci Regency Sari, Deby Anggun; S, Liona Efrina; Hartati, Bella; Irawan, Deki
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2298

Abstract

This study aims to analyze the factors that influence the income of MSME traders in the tourism sector in Kerinci Regency, and analyze the prospects for the sustainability of MSMEs in the tourism sector in Kerinci Regency. The first analysis method used is multiple linear regression data analysis, the multiple linear regression model is used to measure the influence of independent variables, namely capital, working hours, length of business, labor and education on the dependent variable, namely MSME income, and secondly, Multidimensional Scaling (MDS) analysis is used, to analyze the prospects for the sustainability of MSMEs in the tourism sector in Kerinci Regency. The results of this study concluded that simultaneously the variables of capital, working hours, business duration, and labor have a positive and significant influence on the income of traders. However, partially only the labor variable does not have a significant effect on the income of MSME traders in the tourism sector in Kerinci Regency. This study also concluded that the analysis of the sustainability of tourism sector businesses in Kerinci Regency was obtained multidimensionally with a fairly sustainable category for MSMEs in the tourism sector in Kerinci Regency.
Adaptive fiscal strategies for strengthening local taxing power: Evidence from Jambi Province Junaidi, Junaidi; Hastuti, Dwi; Ramadhan, Raihan Fajri; Widiastuti, Fitri; Zevaya, Faradina; Siga, Mustaqim; Irawan, Deki
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 13 No. 3 (2025): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v13i3.46184

Abstract

The transformation of regional taxation is a strategic agenda aimed at strengthening fiscal capacity, reducing dependence on central government transfers, and supporting sustainable development within the framework of regional autonomy. This study aims to identify the regional tax instruments with the greatest potential, analyze the challenges and opportunities associated with implementing local taxing power, and formulate adaptive fiscal policy strategies in Jambi Province. The research employs a qualitative descriptive-analytical approach, drawing on primary data from in-depth interviews and focus group discussions (FGDs), as well as secondary data from regional budget (APBD) reports, local revenue (PAD) statistics, and regional tax realization for the period 2021–2024. Thematic analysis was conducted using NVivo software, complemented by quantitative data triangulation. The findings reveal that the largest tax potential in Jambi lies in the Street Lighting Tax, Specific Goods and Services Tax, Land and Building Acquisition Duty (BPHTB), and Rural and Urban Land and Building Tax (PBBP2), with varying dominance across districts and municipalities according to their respective economic characteristics. The main implementation challenges include low taxpayer compliance, weak administrative systems and institutional coordination, limited human resources, and disparities in infrastructure development across regions. Nonetheless, significant opportunities exist through the growth of the digital economy, the rise of online-based SMEs, the development of tourism and real estate sectors, and the diversification of resource-based taxation. This study recommends adaptive fiscal strategies built upon three key pillars: regulatory reform, institutional and technological capacity building, and cross-sector collaboration, accompanied by public outreach. Such strategies are expected to foster a more inclusive, transparent, and efficient regional taxation system while strengthening fiscal independence in the post-HKPD 2022 era.
Co-Authors Alfisyahri, Nuriah Anggun, Deby Deby Anggun Sari Dwi Hastuti Faradina Zevaya Hartati, Bella Junaidi Junaidi Kiki Helencia Liona Efrina S Nanda Utami, Febby Pangestu Primadiva, Parassela Primadiva, Parassela Pangestu Putra, Rian Rafles Ginting Ramadhan, Raihan Fajri S, Liona Efrina Siga, Mustaqim Sri Ningsih Tanjung, Ferri Saputra Vera Amalia Veronica, Deka Widiastuti, Fitri