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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JUMANJI (JURNAL MANAJEMEN JAMBI) JURNAL RISET AKUNTANSI JAMBI TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Manajemen Bisnis dan Keuangan
Haviz Taufik
Universitas Adiwangsa Jambi
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Journal : JAKU (Jurnal Akuntansi

 1 
Strategi UMKM Untuk Bangkit dan Naik Kelas Dengan Akuntansi di Era Pandemi Covid-19 Haviz Taufik; Eka Julianti ES; Vera Amalia
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.25491

Abstract

The purpose of this study is to find out the UMKM Strategy so that they can rise in the Covid-19 pandemic era with accounting and how UMKM can advance to class with accounting in the Covid-19 Pandemic Era. The sample in this study was 86 (eighty six) UMKM in Jambi City. The data in this study are primary and secondary data. The analytical method used is descriptive qualitative. The results of the study show that accounting can be a strategy for UMKM to rise in the era of the covid-19 pandemic through the presentation of financial statements in accordance with accounting standards in Indonesia and accounting can make UMKM advance through the presentation of financial statements in accordance with accounting standards in Indonesian.
Analisis Perbedaan Tax Amnesty Jilid Pertama Dengan Program Pengungkapan Sukarela (PPS) Taufik, Haviz; Efris Saputri, Eka Julianti; Fitra Apriandi, Rian; Pradana, Aditya
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 3 (2024): 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.v9i3.39964

Abstract

This research analyzes the differences between tax amnesty and the voluntary disclosure program (PPS). The research method focuses on descriptive qualitative research. Where the research results show that state revenue from PPS is more optimal and effective than tax amnesty. This was caused firstly, at the time of the implementation of the tax amnesty, Law No. 9 of 2017 concerning Stipulation of Government Regulations in Lieu of Law No. 1 of 2017 concerning Access to Financial Information for Tax Purposes had not yet been passed. This was certainly difficult for the Director General. taxes to gain access to taxpayer information from existing stakeholders so that the data obtained is limited and makes the implementation of the tax amnesty not optimal. Meanwhile, when the PPS Law was implemented, it made it easier for the Director General of Taxes to access information relating to taxpayers' tax obligations so that with more data, state revenues from PPS were also greater and maximized; Tax amnesty has a smaller tax rate compared to PPS and the size of the rate depends on which period the taxpayer wants to participate in. Meanwhile, PPS divides tax rates not based on period but based on policy I and policy II as well as the type of asset disclosure.
Dampak Covid-19 dan Penggunaan Financial Technologi di Industri Perbankan Jambi Julianti ES, Eka; Fitra A, Rian; Taufik, Haviz
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 4 (2024): 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.v9i4.40738

Abstract

Focus of this research is the impact of the use of financial technology during the Covid-19 pandemic. Fintech is one of the financial services that provides convenience in transactions. The purpose of this study is to see the impact of fintech and Covid-19 on the Jambi banking industry. This type of research is descriptive quantitative research. The data sources used in the study are secondary data and primary data. The variables analyzed in this study are financial ratios consisting of Capital Adequacy Ratio, Loan to Deposit Ratio, Return on Assets, Operating Costs to Operating Income BOPO, and Non Performing Loans. Hypothesis testing is carried out using different tests, namely the paired sample T-Test and the Wilcoxon signed rank test. The results of the hypothesis test show that there are differences and relationships between the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) with the use of Financial Technology during the Covid-19 pandemic, while the variables, Return on Assets (ROA) and Non Performing Loans (NPL) have no difference.
Co-Authors Aditya Pradana Aditya Pradana, Aditya Aditya Pradana, Aditya Pradana Amarta, Desi Eka Julianti Efris Saputri Eka Julianti ES Fitra A, Rian Julianti ES, Eka Kevin, Jun Kurniati, Lili Rian Fitra Apriandi Vera Amalia