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Analisis Perbandingan Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan dengan Undang-Undang No 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan bagi Pajak Penghasilan (PPH Pasal 21) Orang Pribadi Haviz Taufik
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 1 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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This study examines changes to the layer of taxable income and the tax rate applied to the layer of taxable income for individual taxpayers from two laws, namely Law No. 7 of 2021 concerning Tax Harmonization and Law No. 36 of 2008 concerning Taxes. Income. From the test results, there are changes in the layers of taxable income and tax rates applied in Law No. 7 of 2021 concerning Tax Harmonization, 2) simulation results for taxes payable using Law No. 7 of 2021 concerning Tax Harmonization are smaller than Law No. 36 of 2008 concerning Income Tax; 3) The implementation of Law No. 7 of 2021 concerning Tax Harmonization can provide protection for low-income taxpayers by paying low taxes and at the same time provide opportunities for high-income taxpayers to contribute more to the source of state income derived from taxes.

Pengaruh Sistem Pengendalian Akuntansi Terhadap Kinerja Manajerial dengan Menggunakan Ketidakpastian Lingkungan sebagai Variabel Moderating pada PT Asia Sawit Lestari di Muaro Bungo Apriandi, Rian Fitra; Haviz Taufik; Eka Julianti Efris Saputri
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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This study aims to: (1) determine the effect of accounting control systems on managerial performance (2) to determine whether environmental uncertainty can influence the relationship memodreasi accounting control system on managerial performance. This study is a survey by distributing questionnaires directly to the sample. Samples taken total 15 samples were taken based on the existing population of this study is that the study population (census). Analysis using simple linear regression analysis. Results of this study indicate that (1) the accounting control system has positive influence on managerial performance (2) negative influence environmental uncertainty or could not moderate the relationship between accounting control systems on managerial performance.

PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM BANK RAYA INDONEISA,Tbk DI BURSA EFEK INDONESIA: Indonesia Aditya Pradana, Aditya Pradana; Aditya Pradana; Haviz Taufik; Eka Julianti Efris Saputri; Rian Fitra Apriandi
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 1 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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The purpose of this research is to examine the effect of Financial Performance, namely Return on Assets (ROA) and Earnings Per Share (EPS) on the stock price’s changes of Bank Raya Indonesia are listed on the Indonesia Stock Exchange (IDX). The research hypothesis was analyzed using multiple linear regression methods, while the financial data is taken from Bank Raya Indoensia, Tbk. The results indicate that Return on Assets (ROA) and Earnings per Share (EPS) both partially and simultaneously influence on stock prices. However, the result of adjusted R2 show that 38,30 percent of stock prices are influenced by the Return on Assets (ROA) and Earning per Share (EPS), while 87,90 percent is influenced by other variables outside this model.

Faktor-Faktor yang Memengaruhi Manajemen Laba pada Perusahaan Manufaktur di Indonesia Kevin, Jun; Taufik, Haviz
Jurnal Manajemen Bisnis dan Keuangan Vol 4 No 2 (2023): Oktober 2023
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v4i2.123

This study aims to examine the significant effect of financial leverage, profitability, company size, managerial ownership, institutional ownership, and audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. A purposive sampling method was used to select 25 companies as a sample, with a total of 75 data. Data processing uses the SPSS 26 and data analysis uses a multiple linear regression model. The results showed that there was no significant effect of financial leverage, profitability, firm size, managerial ownership, institutional ownership, and audit quality on earnings management. Further research should involve other factors or broaden the scope of the industry to gain a deeper understanding of earnings management.

Analisis Perbedaan Tax Amnesty Jilid Pertama Dengan Program Pengungkapan Sukarela (PPS) Taufik, Haviz; Efris Saputri, Eka Julianti; Fitra Apriandi, Rian; Pradana, Aditya
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.39964

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
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.40738

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.

Korelasi Jumlah Kunjungan Sakit Terhadap Realisasi Pendapatan Badan Layanan Umum Daerah (BLUD) di UPTD Puskesmas Pondok Meja Kabupaten Muaro Jambi Aditya Pradana; Eka Julianti Efris Saputri; Haviz Taufik; Rian Fitra Apriandi
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 1 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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Penelitian ini bertujuan untuk menganalisis korelasi antara jumlah kunjungan pasien sakit dengan realisasi pendapatan Badan Layanan Umum Daerah (BLUD) di UPTD Puskesmas Pondok Meja, Kabupaten Muaro Jambi. Peningkatan jumlah kunjungan pasien diperkirakan berpengaruh signifikan terhadap pendapatan BLUD, yang merupakan sumber utama pembiayaan operasional puskesmas. Metode penelitian ini menggunakan pendekatan kuantitatif dengan data primer (observasi langsung, wawancara) dan data sekunder (laporan keuangan puskesmas, jumlah kunjungan pasien) dalam kurun waktu tertentu. Analisis data dilakukan dengan uji korelasi untuk mengetahui hubungan antara kedua variabel tersebut. Hasil penelitian menunjukkan adanya korelasi yang signifikan antara jumlah kunjungan pasien sakit dengan realisasi pendapatan BLUD. Semakin tinggi jumlah kunjungan pasien maka akan mengakibatkan peningkatan biaya pelayanan yang dikeluarkan oleh UPTD Puskesmas Pondok Meja, Kab. Muaro Jambi. Hal tersebut dikarenakan adanya anggaran yang dialokasikan untuk kebutuhan pembelian obat-obatan dan BMHP (Bahan Medis Habis Pakai) lainnya. Temuan ini menekankan pentingnya pengelolaan layanan kesehatan yang efisien untuk meningkatkan pendapatan di UPTD puskesmas Pondok Meja, Kabupaten Muaro Jambi.

The Impact of Financial Technology on Bank Financial Performance Efris Saputri, Eka Julianti; Pradana, Aditya; Apriandi, Rian Fitra; Taufik, Haviz
TIN: Terapan Informatika Nusantara Vol 4 No 9 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i9.4662

This research was conducted to determine whether there is a significant influence on financial performance before and after the operation of Financial Technology (Fintech) in Jambi. The variables used in this study employed financial ratios, namely Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return Of Assets (ROA), Operational Efficiency Ratio (BOPO), and Non-Performing Loan (NPL) in banks registered with the Financial Services Authority (OJK) for the period 2015-2018. The testing methods utilized in this research include the Paired Sample T-test for normally distributed data and the Wilcoxon Sign Rank Test for non-normally distributed data. The findings of this study indicate a significant influence on the financial ratios of CAR and BOPO. Meanwhile, for the variables ROA, LDR, and NPL, there is no significant influence on the financial performance of banking companies before and after the emergence of Financial Technology (Fintech) in Jambi.

Pelatihan Pengelolaan Keuangan, Penyusunan Model Bisnis, SOP, dan Manajemen BUMDes KDMP Desa Bukit Makmur, Kecamatan Sungai Bahar, Kabupaten Muaro Jambi Efrina, Liona; Lastari, Adria Wuri; Saputri, Eka Julianti Efris; Amalia, Vera; Primadiva, Parassela Pangestu; Pradana, Aditya; Apriyandi, Rian Fitra; Taufik, Haviz; Aulia, Azwani; Arjun, M
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.813

Penguatan kapasitas pengelolaan keuangan desa merupakan elemen kunci dalam mewujudkan tata kelola pemerintahan desa yang akuntabel serta mendukung kemandirian ekonomi. Program pelatihan dan pendampingan yang dilaksanakan di Desa Bukit Makmur, Kecamatan Sungai Bahar, Kabupaten Muaro Jambi, dirancang untuk meningkatkan kompetensi aparatur desa dan pengelola Badan Usaha Milik Desa (BUMDes) serta Koperasi Desa Merah Putih (KDMP) dalam aspek perencanaan, pelaporan, dan pertanggungjawaban keuangan. Kegiatan ini mengadopsi pendekatan workshop berbasis modul, praktik simulatif, serta penerapan aplikasi digital BUMDes sebagai alat bantu dalam sistem pelaporan keuangan. Peserta pelatihan menunjukkan peningkatan kemampuan dalam pencatatan transaksi, penyusunan laporan keuangan yang berstandar, serta perumusan model bisnis dan SOP yang terstruktur. Digitalisasi administrasi dan manajemen keuangan terbukti mempercepat proses pelaporan dan meningkatkan akurasi data. Secara simultan, Desa Bukit Makmur mengalami transformasi menuju konsep Smart Agro-Ecopreneurship. Intervensi strategis ini mencakup digitalisasi sistem keuangan, peningkatan kapasitas sumber daya manusia, serta pengembangan inovasi produk dan pemasaran digital. Hasil konkret dari program ini mencakup penerapan standar akuntansi SAK-ETAP dalam tata kelola keuangan, terbentuknya lima unit usaha produktif yang terintegrasi, serta munculnya inovasi ekonomi sirkular melalui produk-produk lokal seperti, keripik olahan gedebog pisang, keripik pare, manisan pepaya, abon pepaya, dan bioenergi. Model pemasaran digital juga mulai diterapkan melalui platform daring, yang memperluas jangkauan pasar. Dampak positif dari kegiatan ini mencakup peningkatan pendapatan BUMDes dan masyarakat, akuntabilitas kelembagaan, serta kesadaran lingkungan yang lebih tinggi. Model ini terbukti menjadi kerangka pemberdayaan ekonomi desa yang adaptif dan dapat direplikasi, serta menjadi acuan strategis dalam transformasi desa mandiri dan berkelanjutan di wilayah Kabupaten Muaro Jambi

Korelasi Jumlah Kunjungan Sakit Terhadap Realisasi Pendapatan Badan Layanan Umum Daerah (BLUD) di UPTD Puskesmas Pondok Meja Kabupaten Muaro Jambi Aditya Pradana; Eka Julianti Efris Saputri; Haviz Taufik; Rian Fitra Apriandi
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 1 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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

Penelitian ini bertujuan untuk menganalisis korelasi antara jumlah kunjungan pasien sakit dengan realisasi pendapatan Badan Layanan Umum Daerah (BLUD) di UPTD Puskesmas Pondok Meja, Kabupaten Muaro Jambi. Peningkatan jumlah kunjungan pasien diperkirakan berpengaruh signifikan terhadap pendapatan BLUD, yang merupakan sumber utama pembiayaan operasional puskesmas. Metode penelitian ini menggunakan pendekatan kuantitatif dengan data primer (observasi langsung, wawancara) dan data sekunder (laporan keuangan puskesmas, jumlah kunjungan pasien) dalam kurun waktu tertentu. Analisis data dilakukan dengan uji korelasi untuk mengetahui hubungan antara kedua variabel tersebut. Hasil penelitian menunjukkan adanya korelasi yang signifikan antara jumlah kunjungan pasien sakit dengan realisasi pendapatan BLUD. Semakin tinggi jumlah kunjungan pasien maka akan mengakibatkan peningkatan biaya pelayanan yang dikeluarkan oleh UPTD Puskesmas Pondok Meja, Kab. Muaro Jambi. Hal tersebut dikarenakan adanya anggaran yang dialokasikan untuk kebutuhan pembelian obat-obatan dan BMHP (Bahan Medis Habis Pakai) lainnya. Temuan ini menekankan pentingnya pengelolaan layanan kesehatan yang efisien untuk meningkatkan pendapatan di UPTD puskesmas Pondok Meja, Kabupaten Muaro Jambi.

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