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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Applied Accounting And Business (JAAB) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi, Keuangan dan Perpajakan Interaksi : Jurnal Pengabdian Kepada Masyarakat Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan
Pramesti Nurul Adinda
Politeknik Jambi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences

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UMKM Go To Digital: Transformasi Bisnis di Era Digital pada UMKM Kota Jambi Dedi Handoko; Andel Hopi; Pramesti Nurul Adinda; Dila Nurlaila
Interaksi : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): Interaksi - Juni
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/interaksi.v2i1.269

Abstract

Tulisan ini menguraikan pelaksanaan pelatihan transformasi digital bagi 60 pelaku UMKM di berbagai wilayah Kota Jambi. Pelatihan difokuskan pada tiga topik utama: (1) penerapan Bisnis Digital dan peningkatan legalitas usaha melalui pendaftaran NIB (Nomor Induk Berusaha) via OSS; (2) pencatatan keuangan digital menggunakan aplikasi BukuKas; dan (3) strategi konten promosi digital melalui media sosial. Metodologi kegiatan berupa sosialisasi dan workshop interaktif yang meliputi ceramah, simulasi langsung, serta evaluasi berbasis pre-test dan post-test literasi digital. Hasilnya, mayoritas peserta melaporkan peningkatan pemahaman dan praktik nyata pasca pelatihan: misalnya 80% peserta berhasil mendaftar NIB sendiri, 88% rutin mencatat keuangan digital, dan 75% aktif membuat konten promosi (Tabel 1). Skor rata-rata literasi digital peserta juga meningkat signifikan dari pre-test ke post-test (Gambar 1). Analisis menunjukkan bahwa intervensi edukatif terstruktur dapat mempercepat adopsi teknologi digital bagi UMKM. Penerapan OSS untuk NIB serta aplikasi BukuKas terbukti efektif mendukung formalitas usaha dan pencatatan keuangan yang lebih baik.
Analisis Pengaruh Pengetahuan, Kesadaran, dan Sanksi Administratif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi di Kecamatan Dendang Ika Ariyani; Eri Bestary Al Haitamy; Pramesti Nurul Adinda
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 2 (2025): Inflasi - November
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i2.75

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kecamatan Dendang. Metode yang digunakan adalah survei dengan kuesioner sebagai alat pengumpul data, melibatkan 100 responden yang merupakan wajib pajak terdaftar. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan wajib pajak dan kesadaran wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Namun, sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Temuan ini mengindikasikan bahwa peningkatan pengetahuan dan kesadaran mengenai kewajiban perpajakan dapat mendorong kepatuhan wajib pajak, sementara sanksi perlu diperkuat agar lebih efektif dalam meningkatkan kepatuhan.
Pengaruh Pemahaman Akuntansi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada UMKM Telanaipura) Debi Sintiawati; Johandri Iqbal; Pramesti Nurul Adinda
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 2 (2025): Inflasi - November
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i2.78

Abstract

Penelitian ini menganalisis pengaruh pemahaman akuntansi pajak terhadap kepatuhan wajib pajak UMKM di Telanaipura, Kota Jambi, periode 2019–2022. Rendahnya kepatuhan pajak UMKM menjadi permasalahan utama yang diteliti. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan penyebaran kuesioner kepada 134 responden, kemudian data dianalisis menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa pemahaman akuntansi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM, dengan nilai koefisien determinasi (R²) sebesar 0,719, yang berarti pemahaman akuntansi pajak menjelaskan sebesar 71,9% variasi kepatuhan wajib pajak, sedangkan sisanya sebesar 28,1% dipengaruhi oleh faktor lain di luar penelitian. Artinya, semakin tinggi tingkat pemahaman akuntansi pajak, semakin tinggi pula kepatuhan wajib pajak. Kesimpulan penelitian ini menekankan pentingnya edukasi dan sosialisasi perpajakan bagi UMKM. Rekomendasi yang diajukan adalah peningkatan pelatihan serta penyederhanaan administrasi pajak untuk mendukung kepatuhan pajak UMKM.
Analisis Kinerja Keuangan Menggunakan Metode Rasio Likuiditas Pada PT Astra Agro Lestari Periode 2020-2023 Ervina Netia S; Johandri Iqbal; Pramesti Nurul Adinda
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 2 (2025): Inflasi - November
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i2.85

Abstract

Permasalahan yang melatarbelakangi penelitian ini adalah terjadinya fluktuasi pada rasio likuiditas PT Astra Agro Lestari Tbk selama periode 2020–2023, yang menunjukkan adanya ketidakstabilan dalam kemampuan perusahaan memenuhi kewajiban jangka pendeknya. Kondisi ini menimbulkan kekhawatiran terkait efektivitas pengelolaan aset lancar dan kewajiban lancar perusahaan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Astra Agro Lestari Tbk berdasarkan rasio likuiditas, serta mengidentifikasi tren Current Ratio, Quick Ratio, dan Cash Ratio selama periode tersebut. Metode penelitian yang digunakan adalah deskriptif kuantitatif, dengan pendekatan time series dan cross-section, Hasil penelitian menunjukkan bahwa rasio likuiditas perusahaan mengalami fluktuasi selama periode penelitian. Current Ratio tertinggi terjadi pada tahun 2022 sebesar 3,60 kali dan terendah pada tahun 2021 sebesar 1,57 kali. Quick Ratio dan Cash Ratio juga menunjukkan pola yang sama, dengan nilai rata-rata Cash Ratio sebesar 0,62 kali yang berada di atas standar industri (0,5 kali), menandakan kestabilan kas yang baik. Secara umum, PT Astra Agro Lestari Tbk masih mampu menjaga tingkat likuiditas dalam batas aman meskipun belum sepenuhnya stabil. Diperlukan strategi pengelolaan aset lancar dan kewajiban jangka pendek yang lebih efisien agar kinerja keuangan perusahaan dapat meningkat secara berkelanjutan.
Pengaruh Pertumbuhan Aset Dan Profitabilitas Terhadap Nilai Perusahaan Pada Sektor Perusahaan Perkebunan Kelapa Sawit Di Bursa Efek Indonesia Lailiya Hidayati; Niken Ayuningrum; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.283

Abstract

Aizn increaise in compainy vailue meains ain increaise in shaireholder weailth thait hais often been the focus of previous reseairch. Compainy vailue is the investor's perception of the compainy towairds the compainy. This study aims to determine the effect of aisset growth aind compainy profitaibility on compainy vailue. Aisset growth here is proxied with the Totail Aisset Growth (TAiG) indicaitor, then Profitaibility is proxied with the Return onAisset (ROAi) indicaitor, aind Compainy Vailue is proxied with the Price to Book Vailue (PBV)indicaitor. Furthermore, the reseairch yeair focusess only on stairting from 2020-2022. Theresults of hypothesis testing using SPSS show thait pairtiailly the significaince vailue for aissetgrowth vairiaibles is 0.145 > 0.05 which meains thait aisset growth hais no effect on compainyvailue. While the profitaibility vairiaible is 0.113 > 0.05 which meains thait the profitaibilityvairiaible hais no effect on the compainy vailue
Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Agency Cost Perusahaan Sawit Yang Terdaftar Di BEI Periode 2018-2022 Dewi Kartika; Ferdyan Wana Saputra; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.398

Abstract

The aim of this research is to determine the effect of implementing good corporate governance on agency costs. The population is 24 companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, and a sample of 15 that meet the criteria for use in this research. The sampling technique in the research is purposive sampling and panel data regression method. The independent variables used are the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs. The problem formulation in this research aims to find out how significant the influence of the independent variable is on the dependent variable. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) in the form of an annual report. The data analysis technique used in the research is multiple linear regression analysis using the SPSS version 22 program. Based on the results of tests carried out in SPSS, the results show that there is no significant influence between the size of the board of directors on agency costs, the independent board of commissioners has no significant influence. significant effect on agency costs, managerial ownership has no significant effect on agency costs and foreign ownership has no significant effect on agency costs. In the F test or simultaneous test, it is concluded that there is a significant influence between the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs simultaneously. The r² value of 60.6% coefficient indicates that the independent variable simultaneously influences the dependent variable. Meanwhile, the remaining 39.4% is influenced by other variables outside this regression equation or variables that were not studied
Evaluasi Tentang Pemungutan Pajak Bumi Dan Bangunan Sebagai Pendapatan Pajak Daerah Di Kota Jambi Muhrizal Muhrizal; Johandri Iqbal; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.399

Abstract

The influence of the evaluation of land and building tax collection carried out by the government in carrying out its rights and obligations as a fiscus, especially in the regional sector of Jambi City entitled "Evaluation of Land and Building Tax Collection as Regional Tax Revenue in Jambi City (Case Study of the Agency Management of Regional Taxes and Levies)" at the Tax Accounting Department, Jambi Polytechnic. This research, which was supervised by Johandri Iqbal SE., M.S.Ak, and Pramesti Nurul Adinda, S.E, MM, used the descriptive qualitative research method. This study focuses on the evaluation system for collecting land and building tax at the Office of the Regional Tax and Levy Management Agency in Jambi City, with data on the realization target for PBB collection in Jambi City from 2018 to 2022. The results of the research show that Jambi City's land and building tax collection in 2018 and in 2019 there was quite a decrease, but from the 5 years presented, the calculations in 2020, 2021 and 2022 obtained results that increased and increased greatly
Pengaruh Penjualan Dan Beban Pajak Penghasilan Terhadap Laba Bersih Pada Perusahaan Sawit Di BEI Bisma Wardana; Niken Ayuningrum; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.400

Abstract

This study aims to determine the extent of the effect of sales and income tax expenses on net income. The population of this study is palm oil companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Based on the Purposive Sampling method, the number of research samples was 6 companies. The analysis carried out in this study is a classical assumption test, multiple linear regression test, R2 determination coefficient test, hypothesis test. The measuring instrument used for this analysis is the SPSS program. The results of this study are based on (t-test), sales have no effect on partial net profit with a sig value of 0.822 > 0.05, while income tax expense affects net profit partially with a sig value of 0.000 < 0.05. Simultaneously (test f), sales and income tax expenses affect net income with Fvalue calculated > Ftable which is 129.669 > 3.32
Pengaruh Pemahaman Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Jambi Muhammad Alfa Anugerah; Johandri Iqbal; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.401

Abstract

The purpose of this research is to determine the effect of taxpayer understanding on individual taxpayer compliance, to determine the effect of tax sanctions on individual taxpayer compliance, to determine the effect of taxpayer understanding and tax sanctions on individual taxpayer compliance in the city of Jambi. The population used in this research is individual taxpayers in the city of Jambi. The population used in this research in 2022 will be 230,533. Sampling uses the probability sampling method. The sample in this study was 100 individual taxpayers. The data collection technique is questionnaire media. The data analysis techniques used are data validity and reliability, multiple linear regression, classical assumptions, coefficient of determination and hypothesis using the t test and F test. The results of this research show that understanding taxpayers influences individual taxpayer compliance. Tax sanctions affect individual taxpayer compliance. Taxpayer understanding and tax sanctions jointly influence individual taxpayer compliance
pengaruh PENGARUH PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN ELECTRONIC FILLING PADA KPP PRATAMA JAMBI PELAYANGAN TAHUN (2019-2023): PENGARUH PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN ELECTRONIC FILLING PADA KPP PRATAMA JAMBI PELAYANGAN TAHUN (2019-2023) Asyifa Mutia; Ery Bestary Al Haitamy; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.407

Abstract

This research aims to examine the influence of taxpayer perceptions on the use of electronic filling in KPP Pratama Jambi Pelayangan. Electronic filing is a system for filling out and submitting tax documents electronically which is designed to make it easier for taxpayers to report their tax obligations. The research method used is a survey method using a questionnaire as a data collection instrument. The sample for this research is taxpayers registered at KPP Pratama Jambi Pelayangan. The collected data will be analyzed using regression analysis to test the relationship between taxpayer perceptions and the use of electronic filling. With better understanding, it is hoped that the effectiveness of using electronic filling in carrying out tax obligations can be increased. This research can also be a basis for developing more effective policies and strategies in increasing.
Co-Authors Abel Malia Ahmad Yusuf Aras Ahmad Yusuf Aras Al Haitamy, Eri Bestary Andel Hopi Anugerah, Muhammad Alfa Arisa, Eni Asyifa Mutia AYUNINGRUM, NIKEN Bisma Wardana Debi Sintiawati Dedi Handoko Dewi Kartika Dewi Kartika Dila Nurlaila Egi Delgia Egi Delgia Eikla Ekel Malo Ikhtiar Lbs Eikla Ekel Malo Ikhtiar Lbs Eri Bestary Al Haitamy Ervina Netia S Ery Bestary Al Haitamy Fajar Allam Syah Fajar Allam Syah Febri Dristyan Ferdyan Wana Saputra Haitamy, Eri Bestary Al Haitamy, Ery Bestary Al Ika Ariyani Indah Lestari Putri Johandri Iqbal Lady Matari Nainggolan Lailiya Hidayati Malia, Abel Muhammad Alfa Anugerah Muhrizal Muhrizal muhrizal, muhrizal Mutia, Asyifa Nainggolan, Lady Matari Niken Ayuningrum Niken Ayuningrum puspita, shela Saputra, Ferdyan Wana Saputra, Muhammad Hadi shela puspita Sonia agustina sonia agustina Utami, Neni Puji Wardana, Bisma Yayan Hendayana Yulia Wulandari Yulia Wulandari yuni ariska