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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Internet of Things and Artificial Intelligence Journal JUAN: Jurnal Pengabdian Nusantara JAS (Jurnal Akuntansi Syariah)
Prasetio, Primadi
Magister Ilmu Akuntansi Universitas Jambi
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Other

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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Survei Pada Perusahaan Perbankan di Kota Jambi) Primadi Prasetio; Junaidi; Asep Machpuddin
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (894.529 KB) | DOI: 10.22437/jaku.v1i4.3181

Abstract

ABSTRACT For reaching the target for the increase of managerial performance to consider factors that can influence the issue, among others, the participation of the budget. Participation budget can not walk alone in influencing managerial performance, but there are other factors that synergize, including organizational commitment and job relevant information (JRI). Researchs on the factors that influence managerial performance such as participation of the budget, organizational commitment and job relevant information has been carried out by some studies, but most of the empirical evidence is varied and inconsistent, which concluded that there was no direct relationship modest between participation and performance, including in the banking industry where the variable budget participation and managerial performance is the deciding factor thrive whether or not these companies so that from this article, researchers interested in conducting a study entitled "the Effect of participation budget on managerial performance with Job Relevant Information and Organizational commitment as a variable intervening" (survey on banking companies in the city of Jambi). "
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Survei pada Perusahaan Perbankan di Kota Jambi) Primadi Prasetio
Jurnal Akuntansi & Keuangan Unja Vol. 2 No. 2 (2017): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.485 KB) | DOI: 10.22437/jaku.v2i2.4713

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi pengaruh partisipasi anggaran terhadap kinerja manajerial dengan mediasi job relevant information dan komitmen organisasi. Penelitian dilakukan terhadap 54 manajer perbankan di Kota Jambi dan dianalisis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh signifikan terhadap job relevant information dan komitmen organisasi. Job relevant information tidak berpengaruh terhadap kinerja manajerial sedangkan komitmen organisasi berpengaruh signifikan terhadap kinerja manajerial. Selanjutnya, job relevant information tidak memediasi hubungan partisipasi anggaran dan kinerja manajerial sementara komitmen organisasi memediasi hubungan antara partisipasi anggaran dan kinerja manajerial. Kata Kunci: Partisipasi anggaran, kinerja manajerial, job relevant information, komitmen organisasi.
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Job Relevant Information (JRI) Dan Komitmen Organisasi Sebagai Variabel Intervening Primadi Prasetio
JAS (Jurnal Akuntansi Syariah) Vol 1 No 1 (2017): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

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

Abstract

Dalam pencapaian target kinerja manajerial perlu mempertimbangkan faktor-faktor yang dapat mempengaruhi masalah pencapaian kinerja tersebut, antara lain, partisipasi anggaran. Partisipasi anggaran tidak bisa berjalan sendiri dalam mempengaruhi kinerja manajerial, tetapi ada faktor lain yang bersinergi, termasuk komitmen organisasi dan job relevant information (JRI). Penelitian mengenai faktor-faktor yang mempengaruhi kinerja manajerial seperti partisipasi anggaran, komitmen organisasi, dan job relevant information telah dilakukan oleh beberapa penelitian, tetapi sebagian besar bukti empiris bervariasi dan tidak konsisten, yang menyimpulkan bahwa tidak ada hubungan langsung yang sederhana antara partisipasi dan kinerja, termasuk di industri perbankan di mana partisipasi anggaran variabel dan kinerja manajerial merupakan faktor penentu berkembang atau tidaknya perusahaan tersebut sehingga dari artikel ini, peneliti tertarik untuk melakukan penelitian berjudul "Pengaruh partisipasi anggaran terhadap kinerja manajerial dengan job relevant information dan komitmen Organisasi sebagai variabel intervening "(survei pada perusahaan perbankan di kota Jambi)".
Development of an Information System for eTax Return Reporting PPh 21 Employees at PT. FBR Mitra Sejati Hasibuan, Maimunah Permata Hati; Prasetio, Primadi
Internet of Things and Artificial Intelligence Journal Vol. 4 No. 4 (2024): Volume 4 Issue 4, 2024 [November]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/iota.v4i4.816

Abstract

This research aims to develop an information system that supports collecting Income Tax (PPh) for employees in a tax consulting company. This research analyzes the suitability of the tax collection procedures applied by the company and the applicable tax provisions. The method used in this research is descriptive analysis based on data obtained through interviews, observations, and literature review. The results show that the principle of income tax collection in tax consulting companies is in line with the general tax withholding method, with estimated net income as the basis for calculation. The tax rate variations applied include the provisions in Article 17 of the Income Tax Law and related government regulations. The information system developed aims to improve efficiency and accuracy in the reporting of Income Tax Return 21 and support better tax compliance.
Strategies for Jambi Culinary MSMEs to Survive in the Digital Era: The Influence of Financial Literacy and E-Commerce Heriyani, Heriyani; Murnidayanti, Scheilla Aprilia; Putra, Dios Nugraha; Prasetio, Primadi; Dahlia, Dahlia
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.47288

Abstract

This study aims to determine the extent to which financial literacy and e-commerce utilization influence the sustainability of culinary MSMEs in Jambi City. The research question addressed is whether financial literacy and e-commerce individually and jointly have a significant impact on business sustainability. A quantitative approach was employed through survey methods involving 100 culinary MSME respondents. Data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests to ensure data quality. The results indicate that financial literacy and E-Commerce has a positive and significant effect on MSME sustainability. These findings highlight the crucial role of improving financial literacy and adopting digital technology in supporting the growth and resilience of MSMEs in the era of digital transformation. The impact of this research is expected to provide a basis for the formulation of MSME development strategies by local governments and related institutions, as well as to encourage business actors to become more adaptive to technological changes and effective financial management.
TINGKAH LAKU KONSUMTIF FAST FASHION DI KALANGAN MASYARAKAT PADA FENOMENOLOGI TENTANG GAYA HIDUP FAST FASHION MAHASISWA JAMBI Prasetio, Primadi; Lubis, Paulina; Hasibuan, Maimunah Permata Hati
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 3 (2025): Juli 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i3.161

Abstract

Industri fashion kini menjadi tren yang digemari, terutama di kalangan mahasiswa. Kecenderungan mengikuti tren memicu fenomena fast fashion, yaitu pembelian pakaian secara cepat dan sering, yang mendorong perilaku konsumtif dan meningkatkan limbah tekstil. Kegiatan ini bertujuan mengkaji pengetahuan mahasiswa di Kota Jambi tentang dampak lingkungan dari kebiasaan belanja mereka serta faktor penyebab ketertarikan terhadap fast fashion. Metode yang digunakan menggunakan pendekatan gabungan yakni penyuluhan, sosialisasi dimana membangun penyadartahuan masyarakat tentang gaya hidup dalam berbelanja dengan fokus CLTS (Community-Led Total Sanitation).Hasil menunjukkan bahwa sebagian besar mahasiswa belum menyadari dampak lingkungan dari perilaku konsumtif mereka. Oleh karena itu, diperlukan edukasi dan kampanye kesadaran untuk mendorong pola konsumsi fashion yang lebih ramah lingkungan.
Co-Authors Asep Machpuddin Dahlia Dahlia Hasibuan, Maimunah Permata Hati Heriyani, Heriyani Junaidi Junaidi LUBIS, PAULINA Putra, Dios Nugraha Scheilla Aprilia Murnidayanti