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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Applied Accounting And Business (JAAB) Complex : Jurnal Multidisiplin Ilmu Nasional
Ramadhan, Ivan
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGERAUH PENGETAHUAN ANGGARAN ANGGOTA DEWAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN PARTISIPASI MASYARAKAT DAN AKUNTABILITAS PUBLIK SEBAGAI VARIABEL PEMODERASI (STUDY EMPIRIS PADA DPRD PROVINSI JAMBI) Ivan Ramadhan; Wiralestari Wiralestari; Zamzami Zamzami
Jurnal Akuntansi & Keuangan Unja Vol. 6 No. 2 (2021): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v6i2.14237

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan anggaran anggota Dewan terhadap pengawasan keuangan daerah (APBD), yang dimoderasi oleh partisipasi masyarakat dan akuntabilitas publik.  Variabel independen dalam penelitian ini adalah pengetahuan anggaran anggota Dewan dan variabel dependenya adalah pengawasan keuangan daerah. Sampel dalam penelitian ini adalah anggota DPRD Provinsi Jambi periode 2019-2024 diperoleh dengan metode sampel jenuh . Jumlah responden dalam penelitian ini adalah sebanyak 55 orang.  Pengumpulan data dilakukan dengan menggunakan kuesioner yang diantarkan langsung oleh peneliti. Hasil penelitin ini menunjukkan bahwa pertama, terdapat pengaruh antara pengetahuan anggaran anggota Dewan terhadap pengawasan keuangan daerah yaitu nilai  sig 0,000 < 0,05 (a=5%). Kedua dengan nilai sig 0,184 > 0,05 (a=5%) menunjukkan bahwa partisipasi masyarakat tidak memoderasi pengetahuan anggota dewan tentang anggaran berpengaruh terhadap pengawasan keuangan daerah. Ketiga dengan nilai sig 0,412 > 0,05 (a=5%) menunjukkan akuntabilitas publik tidak memoderasi pengetahuan anggota dewan tentang anggaran berpengaruh terhadap pengawasan keuangan daerah.
Pengaruh Harga, Promosi, Dan Edukasi Pelayanan Prima Terhadap Keputusan Pembelian di Dapoer Mama Junaidi, Junaidi; Alawiyah, Tuti; Ramadhan, Ivan
Complex : Jurnal Multidisiplin Ilmu Nasional Vol. 3 No. 1 (2026): COMPLEX - Februari
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/complex.v3i1.317

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh harga, promosi, dan edukasi pelayanan prima terhadap keputusan pembelian di Dapoer Mama. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik survei. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dengan skala Likert 1–5 dan dianalisis menggunakan statistik deskriptif, uji asumsi klasik, serta regresi linear berganda. Hasil penelitian menunjukkan bahwa harga, promosi, dan edukasi pelayanan prima berpengaruh positif dan signifikan terhadap keputusan pembelian, baik secara parsial maupun simultan. Variabel edukasi pelayanan prima menjadi faktor yang paling dominan memengaruhi keputusan pembelian. Nilai koefisien determinasi (R²) sebesar 0,59 menunjukkan bahwa 59% variasi keputusan pembelian dapat dijelaskan oleh ketiga variabel independen, sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Meskipun penelitian ini telah menggunakan metode dan analisis yang sistematis, penggunaan data simulasi menjadi keterbatasan utama, sehingga penelitian selanjutnya disarankan menggunakan data empiris lapangan serta memperjelas konsep edukasi pelayanan prima agar hasil penelitian lebih kuat, valid, dan aplikatif.
PERANCANGAN SISTEM LAPORAN KEUANGAN BERBASIS EXCEL DAN PERHITUNGAN PPH FINAL 0,5% UNTUK MENDUKUNG PENGELOLAAN KEUANGAN PADA UMKM SUPER LONTONG Andela Andela; Eri Bestary Al Haitamy; Ivan Ramadhan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/58csks18

Abstract

UMKM play an important role in the economy; however, many business owners still do not have structured financial records and lack sufficient understanding of tax obligations. This study aims to design a simple financial reporting system using Microsoft Excel in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and to provide a simulation of the 0.5% Final Income Tax based on Government Regulation Number 23 of 2018 at Super Lontong UMKM in Jambi City. This research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The results indicate that the Excel-based system helps UMKM record transactions more neatly, prepare simple financial statements, and understand their financial condition. In addition, the tax calculation simulation improves business owners’ understanding of tax obligations. Overall, this system is expected to support better financial management and increase tax awareness among UMM.
Implementasi Laporan Keuangan dan Pajak Sederhana Berbasis Excel sebagai Upaya Peningkatan Efisiensi Administratif dan Kepatuhan Pajak UMKM Toko Bangunan Al Barkah Imam Samudra; Eri Bestary Al Haitamy; Ivan Ramadhan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/9qtcp190

Abstract

Studi ini menganalisis kondisi pencatatan keuangan dan pelaporan pajak di UMKM Toko Bahan Bangunan Al-Barkah dan mengevaluasi efektivitas sistem pelaporan keuangan dan pajak berbasis Microsoft Excel sederhana dalam meningkatkan efisiensi administrasi dan kepatuhan pajak. Dengan menggunakan pendekatan kualitatif deskriptif dengan data yang dikumpulkan melalui observasi, wawancara, dan dokumentasi, temuan menunjukkan bahwa sebelum implementasi sistem berbasis Excel, catatan keuangan dikelola secara manual dan tidak terstruktur, sehingga sulit untuk memantau kinerja keuangan dan menghitung kewajiban pajak secara akurat. Implementasi sistem berbasis Excel memungkinkan pencatatan transaksi yang lebih sistematis, penyusunan laporan keuangan sederhana, dan perhitungan pajak yang lebih akurat. Secara keseluruhan, penggunaan sistem ini memberikan kontribusi positif terhadap peningkatan efisiensi administrasi dan peningkatan kesiapan kepatuhan pajak di dalam UMKM.
Penerapan MIcrosoft Excel Keuangan Dan perpajakan Untuk Meningkatkan Akurasi Pelaporan Keuangan Dan Kepatuhan Pajak Pada Umkm Hp Tofa Indra gunawan; Eri Bestary Al haitamy; Ivan Ramadhan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/a3ea8b88

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, many MSMEs still have difficulties in preparing proper financial records. UMKM Servis HP Tofa is a service-based business that previously used manual bookkeeping, resulting in unstructured financial reports and low tax compliance. This study aims to describe the implementation of a simple Microsoft Excel–based accounting system, analyze its impact on financial reporting accuracy and tax compliance, and identify factors influencing its effectiveness. This research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The accounting system was designed using Microsoft Excel based on SAK EMKM and the 0.5% Final Income Tax regulation for MSMEs. The results show that the Excel-based system helps MSMEs prepare more organized, accurate, and understandable financial reports. In addition, the system simplifies tax calculation and reporting, which improves tax awareness and compliance. The effectiveness of the system is influenced by basic accounting knowledge, ease of use of Excel, and consistency in recording transactions.
PERANCANGAN SISTEM PENCATATAN KEUANGAN DAN PERHITUNGAN PAJAK UMKM BERBASIS EXCEL UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA KUE TRADISIONAL DINA VEZA Roslita Pandiangan; Eri Bestary Al Haitamy; Ivan Ramadhan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/ar42h411

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in thenational economy; however, many MSME actors have not yet implementedsystematic and standardized financial recording practices. This condition is alsoexperienced by Dina Veza Traditional Cake MSME, which still relies on manualfinancial records, making it difficult to determine business profits, calculate theCost of Goods Sold (COGS), and fulfill tax obligations accurately. This study aimsto design a Microsoft Excel–based financial recording and tax calculation systemto support accurate COGS determination and assist in calculating the 0.5% FinalIncome Tax for MSMEs in accordance with Government Regulation Number 23 of2018. The research uses a descriptive qualitative approach, with data collectedthrough observation, interviews, and documentation. The financial recordingsystem is developed based on the Financial Accounting Standards for Micro, Small,and Medium Entities (SAK EMKM) and utilizes Microsoft Excel as a practicalrecording tool. The results indicate that the system improves the accuracy andorganization of financial records, facilitates precise COGS calculation, and assistsMSMEs in calculating and reporting Final Income Tax based on business turnovermore effectively
IMPLEMENTASI SISTEM LAPORAN KEUANGAN DAN PERHITUNGAN PPH FINAL BERBASIS MICROSOFT EXCEL SEBAGAI UPAYA PENENTUAN LABA PADA UMKM KUE MAMA FADIL Pemas Hamonangan Sinaga; Johandri Iqbal; Ivan Ramadhan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/sntnqj72

Abstract

This study aims to implement a Microsoft Excel–based financial reporting system and Final Income Tax (PPh Final) calculation as an effort to determine profit at UMKM Kue Mama Fadil. The main problems identified include manual financial recording, non-compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and the absence of Final Income Tax calculation in accordance with Government Regulation Number 55 of 2022. This research applies an applied research method with a descriptive qualitative approach through observation, interviews, and documentation. The results indicate that the implementation of a Microsoft Excel–based financial reporting system enables the UMKM to record transactions systematically, prepare financial statements in accordance with SAK EMKM, determine business profit more accurately, and calculate Final Income Tax automatically and in an integrated manner. The system also improves the owner’s understanding of the business’s financial condition and tax obligations. Therefore, the Microsoft Excel–based financial reporting and Final Income Tax calculation system is considered effective and sustainable in supporting UMKM financial management. Keywords: MSMEs, Financial Statements, Final Income Tax.
Penerapan SAK EMKM dan PP No.55/2022 Berbasis Excel Untuk Peningkatan Laporan Keuangan dan Perhitungan PPh Final Pada UMKM Brownmix Factory Evi Andari; Johandri Iqbal; Ivan Ramadhan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/h6wkaj34

Abstract

This study aims to determine how the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and Government Regulation No. 55 of 2022 implemented through excel can improve the quality of financial reports and final income tax calculations at Brownmix Factory MSMEs. The research method used is descriptive qualitative with the type of applied research. Data collection techniques are carried out through observation, interviews and documentation. The results of the study indicate that Brownmix Factory does not yet have systematic financial reports in accordance with SAK EMKM and has not calculated final income tax because it only focuses on recording incoming and outgoing cash and production operational activities. Brownmix Factory has structured, accurate and standardized financial reports and calculates final income tax according to applicable tax regulations after implementing an excel template integrated with SAK EMKM and PP No. 55 of 2022 in its financial recording process.
PENGARUH PEMANFAATAN MICROSOFT EXCEL TERHADAP KUALITAS PENGELOLAAN KEUANGAN MASJID AS SA'ADAH JELUTUNG JAMBI Eri Bestary Al Haitamy; Ivan Ramadhan; Muhammad Hadi Saputra
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6785

Abstract

Abstract: This study aims to examine the implementation of Microsoft Excel in improving the quality of financial management at As Sa'adah Mosque, Jelutung, Jambi City. The research employed an applied descriptive method with data collection techniques including observation, interviews, and documentation. The implementation of Microsoft Excel was carried out through stages of needs analysis, format design, mentoring, and evaluation. The results showed that the use of Microsoft Excel improved the accuracy of financial recording, accelerated the report preparation process, and enhanced the transparency and accountability of mosque fund management. The obstacles faced included limited human resources and the need for adaptation to the new system. This study concludes that Microsoft Excel can be an effective and affordable solution for digital-based mosque financial management, particularly for mosques with limited technological resources. Keywords: financial management; Microsoft Excel; mosque; transparency; accountability   Abstrak: Penelitian ini bertujuan untuk mengkaji pengaruh pemanfaatan Microsoft Excel dalam meningkatkan kualitas pengelolaan keuangan di Masjid As Sa'adah Jelutung Kota Jambi. Metode penelitian yang digunakan adalah deskriptif terapan dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Pengaruh Microsoft Excel dilakukan melalui tahapan analisis kebutuhan, perancangan format, pendampingan, dan evaluasi. Hasil penelitian menunjukkan bahwa penggunaan Microsoft Excel meningkatkan keakuratan pencatatan keuangan, mempercepat proses penyusunan laporan, serta meningkatkan transparansi dan akuntabilitas pengelolaan dana masjid. Kendala yang dihadapi antara lain keterbatasan sumber daya manusia dan perlunya adaptasi terhadap sistem baru. Penelitian ini menyimpulkan bahwa Microsoft Excel dapat menjadi solusi digitalisasi pengelolaan keuangan masjid yang efektif dan terjangkau, khususnya bagi masjid dengan keterbatasan sumber daya teknologi. Kata kunci: akuntabilitas; Microsoft Excel; pengelolaan keuangan; masjid; transparansi
Co-Authors Al Haitamy, Eri Bestary Andela Andela Evi Andari Imam Samudra Indra gunawan Johandri Iqbal Junaidi Junaidi Pemas Hamonangan Sinaga Roslita Pandiangan Saputra, Muhammad Hadi Tuti Alawiyah Wiralestari Zamzami