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Pengaruh Implementasi Sistem Informasi Manajemen Daerah, Kualitas Sumber Daya Manusia dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Agustina Mutia; Achyat Budianto; Mistiani Mistiani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 2 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i2.1301

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

PENGARUH LITERASI KEUANGAN DAN MITIGASI RISIKO TERHADAP KEBERLANGSUNGAN UMKM DI KOTA JAMBI Muhammad Irham; Agustina Mutia; Fauzan Ramli
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1707

MSMEs have a large contribution to regional income and state income, play a role in reducing the unemployment rate because of their labor-intensive nature, this business can absorb a lot of workers. Micro, Small and Medium Enterprises (MSMEs) can improve the standard of living of many people. The research aims to determine and analyze the influence of financial literacy and risk mitigation on the sustainability of MSMEs. Using quantitative methods of data analysis, Determinant Coefficient Test. The sample taken was 96 respondents who were MSMEs in Jambi City. Financial Literacy and Risk Mitigation together have a significant effect on sustainability. It is proven that the adjusted R square value (coefficient of determination) is 0.443 or 44%. Shows that the influence of Financial Literacy and Risk Mitigation on the Sustainability of MSMEs has an influence of 44% and the remaining 56% is influenced by other variables outside this research.

PENGARUH E-FILING, PENGETAHUAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAMBI PELAYANGAN Dhafi Ammar Junaidi; Agustina Mutia; Eri Nofriza
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 1 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i1.1962

The purpose of this study was to determine the impact of E-filing, Knowledge and Tax Sanctions on Individual Taxpayer Compliance at the Jambi Pelayanangan Pratama Tax Office. This study uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously to determine the effect of E-filling (X1), knowledge (X2), and Tax Sanctions (X3) on Taxpayer Compliance. The research conducted produced the following findings and conclusions: This study concludes that E-filling has a negative effect on individual taxpayer compliance, while knowledge has a negative effect on individual taxpayer compliance, and Tax Sanctions have a positive effect on individual taxpayer compliance. T-test Based on the results of multiple regression tests, it can be concluded that the t-value for E-filling is -3.418 < t table 1.984 and a Sig value of 0.001 < 0.05. While the Knowledge variable (X2) gets a t-value of -5.069 < t table 1.984 and a Sig value of 0.000 < 0.05. Then the Tax Sanctions variable (X3) gets a t-value of 6.375 > t table 1.984 and a Sig value of 0.000 < 0.05. Simultaneously (F test) shows that the independent variables E-filling, Knowledge and Tax Sanctions together or simultaneously affect taxpayer compliance at the Jambi Pelayanangan Pratama Tax Office. Partially, the independent variables that have a significant influence are Tax Knowledge, Tax Sanctions, and the Implementation of E-Filling have an influence on taxpayer compliance.

Pengaruh Sumber Daya Alam Terhadap Pertumbuhan Ekonomi Di Kabupaten Tanjung Jabung Timur Rezky Maulana Akbar; Agustina Mutia; Fauzan Ramli
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 1 (2024): Maret : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i1.838

Natural resources are a major contributor to the formation of the national and domestic gross product, serving as a primary source of employment and being one of the dominant sectors in generating community income. Natural resources play a crucial role as supporting factors for economic growth in Tanjung Jabung Timur Regency. Despite consistently making significant contributions to the Regional Gross Domestic Product (PDRB) from 2013 to 2022, the economic growth rate of the Natural Resources Sector in Tanjung Jabung Timur tends to be slow. This research aims to investigate the influence of natural resources on economic growth in Tanjung Jabung Timur during the period 2013-2022. The study uses purposive sampling for its sample selection. The data utilized comprises time series data from 2013 to 2022. The results of this research indicate that variable X does not have a significant impact on variable Y at the 0.05 significance level. Therefore, the null hypothesis stating that there is no significant influence from variable X1 (Sector A) and X2 (Sector B) on variable Y (Growth Rate) is accepted. The statistical test results show that the p-value for variable X is greater than the predetermined significance level (p > 0.05). This indicates the insignificance of the relationship between variable X and variable Y. In other words, the variation in variable X cannot significantly explain the variation in variable Y in the context of this study.

PENGARUH E-FILING, PENGETAHUAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAMBI PELAYANGAN Dhafi Ammar Junaidi; Agustina Mutia; Eri Nofriza
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 1 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i1.1962

The purpose of this study was to determine the impact of E-filing, Knowledge and Tax Sanctions on Individual Taxpayer Compliance at the Jambi Pelayanangan Pratama Tax Office. This study uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously to determine the effect of E-filling (X1), knowledge (X2), and Tax Sanctions (X3) on Taxpayer Compliance. The research conducted produced the following findings and conclusions: This study concludes that E-filling has a negative effect on individual taxpayer compliance, while knowledge has a negative effect on individual taxpayer compliance, and Tax Sanctions have a positive effect on individual taxpayer compliance. T-test Based on the results of multiple regression tests, it can be concluded that the t-value for E-filling is -3.418 < t table 1.984 and a Sig value of 0.001 < 0.05. While the Knowledge variable (X2) gets a t-value of -5.069 < t table 1.984 and a Sig value of 0.000 < 0.05. Then the Tax Sanctions variable (X3) gets a t-value of 6.375 > t table 1.984 and a Sig value of 0.000 < 0.05. Simultaneously (F test) shows that the independent variables E-filling, Knowledge and Tax Sanctions together or simultaneously affect taxpayer compliance at the Jambi Pelayanangan Pratama Tax Office. Partially, the independent variables that have a significant influence are Tax Knowledge, Tax Sanctions, and the Implementation of E-Filling have an influence on taxpayer compliance.

Potensi Pengelolaan Zakat Produktif pada Daarut Tauhid (DT) Peduli Kota Jambi M. Nazori; Agustina Mutia; Priska Yunita
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 6 (2025): November : Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i6.2216

The results of this study indicate that DT Peduli Jambi has not yet fully optimized the management of productive zakat, despite having a structured management system in place. Based on data analysis, several key factors were identified as obstacles to optimization. First, there is a lack of public trust in the institution, as reflected in the absence of significant growth in zakat collection over the past three years. This condition highlights the need for more effective communication and transparency strategies. Second, administrative challenges remain, such as a record-keeping system that is not yet fully integrated digitally and limited human resources with expertise in managing productive zakat. Third, resistance to change among beneficiaries persists, with approximately 30% refusing to adopt modern business management methods offered by the program. Fourth, there is a high dependency on assistance, with 40% of beneficiaries still heavily reliant on institutional mentoring. Fifth, participation in training programs remains low, with an average attendance rate of only 65%. Nevertheless, overall the program is categorized as “fairly successful” with an achievement score of 70 out of 100. This indicates that productive zakat holds great potential to promote economic empowerment of the community but has not yet been maximized due to structural and cultural barriers. Therefore, improvements are needed in transparency, capacity building of human resources, as well as persuasive and participatory approaches for beneficiaries, so that the goal of economic empowerment through productive zakat can be more effectively realized.

Pengaruh Modal, Jam Kerja, Lama Usaha dan Religiusitas terhadap Pendapatan Pedagang Sate Madura di Kota Jambi Retno Bulan Salsabilah; Agustina Mutia; Ahmad Syahrizal
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 3 (2025): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v3i1.3296

Income is the main component for everyone in this world, income or income influences business continuity. The capacity of a business to support movement of any type that helps maintain the business significantly impacts how much payment the business gets. The aim of this research aims to find out how partially and partially Capital, Working Hours, Length of Business and Religiosity affect the Income of Madura Sate Traders in Jambi City. In this research, researchers used the Quantitative Descriptive method. The sample used in this research was 32 respondents from Madurese Satay traders in Jambi City. To collect data using questionnaires, interviews and documentation. The analysis techniques used are Data Quality Test, Classic Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis and Coefficient of Determination. The research results show that: Capital (X1) has a significant effect on income. Working Hours (X2) has a significant effect on Income. Length of Business (X3) has a significant effect on Income. Religiosity (X4) has a significant effect on income. Capital (X1), working hours (X2), length of business (X3) and religiosity (X4) simultaneously have a significant effect on the income of Madurese satay traders in Jambi City (Y).

Peran Pembiayaan Bank Syariah Indonesia (BSI) Gatot Subroto Kota Jambi terhadap Pertumbuhan Usaha Kecil dan Menengah Tahun 2020-2023 Darni Krisnawati Lase; Agustina Mutia; G.W.I. Awal Habibah
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 4 (2025): Oktober: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i4.1591

Bank Syariah Indonesia is a bank whose procedures are carried out in accordance with Islamic law. Bank Syariah Indonesia is a merger of BRI Syariah, BNI Syariah and Bank Mandiri Syariah which was inaugurated on February 1, 2021 or 19 Jumadil Akhir 1442 H. KUR financing is one of the products offered by BSI KC Gatot Subroto Jambi City to Micro, Small and Medium Enterprises (MSMEs). This study aims to determine the role of BSI in developing MSMEs in Jambi City. To determine the development of MSMEs after receiving financing from BSI and what factors cause the increase in the MSME economy in Jambi City. The research used by the researcher is a qualitative method, namely conducting observations, interviews and documentation with sources and collecting documentation in the form of documents related to financing. The data sources used by the researcher are primary data from the first source and secondary data from the second source. The results of this study indicate that: BSI has played a role in developing MSMEs in Jambi City by providing additional capital. Factors that have led to the increase in MSMEs in Jambi City are that BSI KCP Gatot Subroto makes it easier for customers to use KUR financing products and Micro, Small, and Medium Enterprises maximize the capital obtained. The implementation of BSI financing in increasing MSME businesses in Jambi City has been carried out in accordance with procedures, namely providing financing to customers who meet the requirements of BSI KC Gatot Subroto.

Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada Koperasi Unit Desa (KUD) Sawit Mandiri Desa Talang Makmur Kecamatan Tebing Tinggi Kabupaten Tanjung Jabung Barat Provinsi Jambi Dewi Fitriyana; Agustina Mutia; Rohana Rohana
Jurnal of Management and Social Sciences Vol. 1 No. 3 (2023): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v1i3.137

This study aims to determine the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in Talang Makmur Village, Tebing Tinggi District when analyzed in terms of Profitability Ratios using Return On Assets (ROA), Return On Equity (ROE), and Service Operational Independence (BOPO). The method used in this research is descriptive qualitative research in the form of financial ratio analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 06/Per/Dep.0/IV/2016 concerning Guidelines for Health Assessment of Savings and Loans Cooperatives Cooperative Savings and Loans Unit. The results of this study indicate that the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in 2018-2022 based on Return on Assets (ROA) is considered low, this is based on the results of calculating the average Return on Assets (ROA) for 5 years, namely 8, 64%, in the unfavorable criterion, it is still far below the cooperative Return on Asset (ROA) standard, which is 10%. Based on Return on Equity (ROE) it is considered low, this is based on the results of calculating the average Return on Equity (ROE) for 5 years, namely 14.50%, in the criteria in very good criteria it meets the cooperative Return on Equity (ROE) standard, namely large 5%. Based on Service Operational Independence (BOPO) it is considered high, this is based on the calculation results of the average Service Operational Independence (BOPO) for 5 years, namely 9.92%, in very good criteria it meets the cooperative standard Service Operational Independence (BOPO), which is 100% .

Optimalisasi Peran BMT Al-Ishlah Kota Jambi Dalam Pemberdayaan Ekonomi UMKM Saprianto Saprianto; Agustina Mutia; Ahmad Syahrizal
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 1 (2024): Januari : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i1.260

The purpose of this study was to determine the role of BMT Al-Islah Jambi City in empowering the MSME economy, the obstacles faced by BMT Al-Ishlah Jambi City in carrying out its role in empowering the MSME economy and the efforts made by BMT Al-Ishlah Jambi City in dealing with these obstacles. This type of research is qualitative with a descriptive approach, and the methods used in data collection are observation, interviews and documentation. The subjects in this study were the BMT and its customers. The number of subjects in this study were 10 people. The results of the study show that BMT Al-Ishlah plays a role in developing an entrepreneurial spirit for its customers. Factors that become obstacles faced are limited capital so that BMT has not been able to provide large-scale financing, lack of human resources, and financial literacy of MSMEs is still lacking because customers are only limited to recording business financial receipts and expenditures without supporting document storage. The solution provided by BMT is that we hold group meetings and continue sharing about the constraints of their business. And every week teaches making financial reports so that customers understand where money is coming in and out.

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