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All Journal Sarwahita : Jurnal Pengabdian Kepada Masyarakat JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Applied Accounting And Business (JAAB) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akademi Akuntansi Indonesia Padang
Heriyani
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Effect of Cash Flow on Liquidity Levels in PT. by Pekebunan Nusantara VI johandri iqbal; Heriyani; Virnanda Nurlina
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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

Abstract

This study aims to test the influence of cash flows on the level of liquidity present in PT. Farming of Nusantara VI. This study uses quantitative methods with causal relationships. (sebab-akibat). The research consists of four variables, namely, operating activity, investment activity and financing activity as free variables with liquidity as bound variables. The population in this study is a financial report on PT. The Nusantara VI plantation begins in 2018-2021 and uses 16 samples of triwulan reports each year. Data analysis techniques in this study use classical assumption testing, double linear regression analysis, t test, F test and determination coefficient. Data processing in this study uses SPSS software. The results of the research showed that, in part, the cash flow of operational activity, investment activity cash flow and financing cash flow have a significant impact on liquidity. Simultaneously the cash flow of operational activity, the cash flows of investment activity, and the funding cash flow also have a significant influence on liquidity in PT. Farming of Nusantara VI
Tata Kelola Perusahaan dan Tanggung Jawab Sosial Perusahaan: Tinjauan atas Pengaruhnya terhadap Penghindaran Pajak dan Praktik Manajemen Laba Silvera, Dica Lady; Heriyani; Sahara
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 1 (2024): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/5dz3ke89

Abstract

Interaksi antara Tata Kelola Perusahaan (CG) dan Tanggung Jawab Sosial Perusahaan (CSR) telah menjadi titik fokus penelitian ilmiah, terutama mengenai dampaknya terhadap perilaku perusahaan seperti penghindaran pajak dan manajemen laba. Penelitian ini memberikan tinjauan komprehensif terhadap literatur yang ada untuk menjelaskan pengaruh CG dan CSR terhadap penghindaran pajak dan praktik manajemen laba. Kajian ini menyoroti mekanisme di mana kerangka kerja tata kelola perusahaan yang kuat dapat memitigasi strategi pajak yang agresif dan manipulasi laba yang tidak etis. Selain itu, penelitian ini juga mengeksplorasi bagaimana inisiatif CSR dapat meningkatkan transparansi dan standar etika perusahaan, sehingga mengurangi kecenderungan untuk melakukan penghindaran pajak dan manajemen laba. Penelitian ini mengintegrasikan temuan-temuan dari berbagai konteks geografis dan berbagai industri, yang menawarkan pemahaman holistik tentang bagaimana CG dan CSR secara bersama-sama berkontribusi terhadap perilaku etis perusahaan. Temuan-temuannya menggarisbawahi pentingnya struktur tata kelola yang ketat dan kebijakan CSR yang proaktif dalam mendorong integritas dan akuntabilitas perusahaan. Kajian ini juga mengidentifikasi kesenjangan dalam literatur saat ini dan mengusulkan arah untuk penelitian di masa depan untuk memperdalam pemahaman tentang efek sinergis CG dan CSR pada praktik etika perusahaan.
PENINGKATAN PRODUKTIVITAS DAN SISTEM INFORMASI KELOMPOK USAHA KERIPIK TEMPE DI KEL. PAYO LEBAR KEC. JELUTUNG - KOTA JAMBI Hilda Porawati; Ari Kurniawan; Heriyani; Ahmad Imam Rifa'i; Riandi; Kurniawan; Tuty Ulina Malau; Desi Ramadhani
Bahasa Indonesia Vol 20 No 01 (2023): Sarwahita : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/sarwahita.201.6

Abstract

Usaha kripik tempe di Kelurahan Payo lebar Kota Jambi belum berkembang dengan baik, aspek aspek yang mempengaruhi perkembangan usaha tersebut adalah : aspek produksi/pengolahan, manajemen usaha serta distribusi pemasaran. Permasalahan aspek produksi berkaitan dengan lama waktu pengirisan tempe, pengirisan tempe masih menggunakan pisau secara manual, sedangkan aspek manajemen Usaha berkaitan dengan pengolahan usaha belum adanya pembagian tugas, selanjutnya permasalah distribusi adalah keripik tempe yang sudah ditrisbusikan ke penjual tidak diketahui jumlah ini akan mempengaruhi dalam produksi selanjutnya. Solusi yang ditawarkan dalam kegiatan ini berupa bantuan alat dan pelatihan usaha pemasaran untuk mengembangkan usaha keripik tempe yang telah dimiliki oleh kelompok UMKM tersebut. Kegiatan yang telah dilakukan berupa: pembuatan mesin pengiris tempe, pembuatan sistem informasi distribusi keripik tempe serta pelatihan pemasaran menggunakan pemasaran dalam jaringan (daring). Dalam hal ini akan dilatih penjualan menggunakan program aplikasi beserta pemdampingan. Sehingga mitra dapat melaksanakan penjulan produk keripik tempe dengan lebih luas daerah pemasarannya, pelatihan manajemen keuangan dan strategi usaha.
Penerapan Model Kanvas dalam Pendampingan Tenaga Kerja Mandiri Pemula untuk Perencanaan Bisnis di Kelurahan Pematang Kandis, Kecamatan Bangko, Kabupaten Merangin: Pengabdian Hamdiah; Febby Nanda Utami; Heriyani; Dahlia; Suci Wulandari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1965

Abstract

The mentoring program for novice independent workers in Pematang Kandis Village aims to increase the entrepreneurial capacity of the community through the understanding and application of the Business Model Canvas (BMC) as a simple and systematic business planning tool. This activity is motivated by the still low competitiveness and managerial capabilities of novice independent workers in developing sustainable business plans, due to limited access to training and business planning or the still low capabilities of Human Resources. Mentoring through this program can be an important instrument in developing local entrepreneurial potential by implementing activity implementation methods including socialization, training, focus group discussions, and individual assistance in preparing the BMC consisting of customer segments, value propositions, distribution channels, customer relationships, revenue streams, key resources, main activities, key partners, and cost structures. Participants also showed an increased understanding of the importance of mature and systematic business planning. This activity is expected to be the first step in creating resilient and competitive independent entrepreneurs.
Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi Heriyani; Rezagi Meilano; Khuswatun Hasanah; Ernawati Hutabarat
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.10

Abstract

Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inventory assets is not optimal when searching for data because there is no calculation of depreciation on inventory assets that are still manual. With that in order to be optimal, it is recommended to use an inventory asset depreciation accounting system. The purpose of this inventory asset depreciation accounting system is to overcome problems that arise in the current system at the Politeknik Jambi and to be a good solution for universities to create a faster and more accurate system in managing inventory assets. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company.
Analisis Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI Johandri Iqbal; Heriyani; Habiba Oktarina
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.11

Abstract

Article 23 income tax is a mandatory contribution to the state owed by an individual or entity that is coercive in nature based on the law, without receiving direct compensation and being used for the state's purposes for the greatest prosperity of the people. The purpose of this study was to find out how the calculation and deposit of Article 23 Income Tax for rental services at PT. Perkebunan Nusantara VI Jambi is in accordance with the Law of the Minister of Finance Regulation No. 141/PMK.03/2015. The analytical method used in this study is the quantitative descriptive method, namely the method by collecting data, compiling and then interpreting and analyzing it by reprocessing the data obtained so as to provide completeinformation. In this study, the calculation and collection of Article 23 Income Tax on rental services at PT. Perkebunan Nusantara VI Jambi hascomplied with the Regulation of the Minister of Finance No. 141/PMK.03/2015 which is subject to a tax of 2% of the tax base excluding PPh 21.
Sistem Pengelolaan Penjualan Dan Pemesanan Berbasis Web Di Bumdes Lestari Jaya Heriyani; Nova lestari
Journal of Applied Accounting And Business Vol. 2 No. 1 (2020): JAAB - Juni 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i1.50

Abstract

Village-Owned Enterprises (BUMDes) are village business institutions managed by the community and village government in an effort to strengthen the village economy which is formed based on the needs and potential of the village. The potential owned by BUMDes as a village community independent business institution in providing the welfare of the village community itself. The problem with BUMDes Lestari Jaya is that the sales system that still uses manual methods to sell these products will require a long time in the sales process, there is no interactive service for customers in ordering products other than coming directly to BUMDes or communication via telephone. In carrying out its business activities BUMDes Lestari Jaya does not allow selling manually. Therefore from the need for a website to facilitate the sale of products and ordering products. The results achieved in this study are a website based information system at BUMDes Lestarai Jaya using Xampp, PHP and MySQL. With this system, it is expected to be able to overcome existing problems and improve service quality for BUMDes Lestari Jaya customers. For BUMDes Lestari Jaya itself makes it easy for consumers to obtain information, to make online ordering ordering transactions and can help the BUMDes Lestari Jaya to increase and expand the range of product marketing
Sistem Informasi Akuntansi Pembiayaan Konsumtiv Pada PT. Bank BNI Syariah KC Jambi Heriyani; Satria Bahar Hidayat
Journal of Applied Accounting And Business Vol. 2 No. 2 (2020): JAAB - Desember 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i2.57

Abstract

PT Bank BNI Syariah disbursed financing with various existing products, for the welfare of the people. PT. bank BNI Syariah promised that the funds collected by the people and would be utilized for the sake of the three other member of the community. PT Bank BNI Syariah at the time of distribution of financing. PT Bank BNI Syariah still uses the old method so it is less efficient becouse it only has to do simulations at the office. With this web-based application PT Bank BNI Syariah anywhere and anytime without having to print installment tables. The results achieved in the research of PT Bank BNI Syariah is a website based information system using Xampp, PHP and MySQl with this system is expected to be able to overcome existing problems and improve the quality of service to customers of PT Bank BNI Syariah. For PT BNI Syariah itself makes it easier for marketers to covecy financing simulations.
Pengaruh Motivasi, Promosi Jabatan Dan Kompensasi Terhadap Kinerja Karyawan PT. Bank Negara Indonesia.Tbk KC Jambi Mohd. Iqbal Fazliawinata; Heriyani
Journal of Applied Accounting And Business Vol. 3 No. 1 (2021): JAAB - Juni 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.272 KB) | DOI: 10.37338/jaab.v3i1.67

Abstract

This study aims to analyze the influence of motivation, job promotion and employee performance compensation at PT Bank Negara Indonesia (Persero) Tbk. This study uses a questionnaire as an instrument to take a sample of 50 respondents. The sampling method used was nonprobability sampling. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study, namely motivation, promotion and compensation, explain the dependent variable, namely the employee's performance of 99.6% and the remaining 04% or determined by other variables not included in this analysis or research. The results of this study indicate that motivation, promotion and position have a significant effect on employee performance because they have a significance value <0.05. Abstract is basically an English version of abstrak. All components in abstract are written in the same style as in abstrak. The word “Abstract” and the paragraph is written in Italics.
Pengaruh Software SAP Dalam Meningkatkan Kinerja Karyawan Bagian Keuangan Dan Akuntansi Pada PT. Perkebunan Nusantara VI Alda Fitrisiah; Heriyani
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.77

Abstract

A Employee performance is of course one of the important components for the company because it affects the company's operations. This study aims to analyze the effect of SAP software in improving employee performance in finance and accounting at PT. Perkebunan Nusantara VI, used a questionnaire as an instrument to take a sample of 30 respondents. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study are software quality, information quality, software user satisfaction and the impact of using accounting software, while the dependent variable is employee performance of 65.3%, the remaining 34.7% is influenced by other variables. The results of this study indicate that the variables of software user satisfaction and the impact of using accounting software have a significant effect on employee performance with a significant value <0.05 with a value of Tcount < Ttable (-2.182 < 2.060) and (6.064 > 2.060). Meanwhile, the variables of software quality and information quality have no effect on employee performance because they have a significant value > 0.05 with a value of Tcount < Ttable (-0.293 < 2.060) and (-1.347 < 2.060). For the overall effect, the value of Fcount > Ftable is (11.870 > 2.76) with a significant value of 0.000 <0.05.
Co-Authors Ahmad Imam Rifa’i Alda Fitrisiah Almizon Ari Kurniawan Dahlia Desi Ramadhani Ernawati Hutabarat Habiba Oktarina Hamdiah Hari Zidan Rathomi Hilda Porawati Johandri Iqbal Khuswatun Hasanah Kurniawan Meilano, Rezagi Mohd. Iqbal Fazliawinata Nova Lestari Riandi Sahara Satria Bahar Hidayat Silvera, Dica Lady Suci Wulandari Tuty Ulina Malau Utami, Febby Nanda Virnanda Nurlina