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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 AKMENIKA Jurnal Manajemen Bisnis dan Keuangan Jurnal Pengabdian Masyarakat Bhinneka Multidisciplinary Journal of Education, Economic and Culture Ulil Albab Jurnal Publikasi Ekonomi dan Akuntansi
Haviz Taufik
Universitas Adiwangsa Jambi
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AI-Driven Transformation of Accounting Human Resources: Case Study of Bank Mandiri Jambi Eka Julianti Efris Saputri; Dea Febrianti Tambunan; Rian Fitra Apriandi; Haviz Taufik; Aditya Pradana
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 9 No. 1 (2026): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perkembangan kecerdasan buatan (AI) terhadap sumber daya manusia (SDM) di bidang akuntansi di Bank Mandiri Cabang Sengeti. Penelitian ini mengidentifikasi bagaimana AI mempengaruhi peran, keterampilan, dan kompetensi yang dibutuhkan oleh SDM akuntansi di cabang tersebut. Hasil kajian menunjukkan bahwa AI telah meningkatkan efisiensi dan akurasi proses akuntansi, namun juga membawa tantangan dalam hal adaptasi SDM terhadap perubahan teknologi dan pergeseran peran. SDM akuntansi di Bank Mandiri Cabang Sengeti kini lebih berfokus pada tugas yang lebih strategis dan analitis, seperti pengambilan keputusan berbasis data, dibandingkan dengan tugas-tugas manual yang sebelumnya mereka lakukan. Penelitian ini menyarankan perlunya peningkatan keterampilan digital melalui pelatihan khusus dan pengelolaan perubahan yang efektif untuk memastikan SDM dapat beradaptasi dengan perubahan yang ditimbulkan oleh perkembangan AI. Secara keseluruhan, penelitian ini menyimpulkan bahwa meskipun AI menawarkan banyak manfaat bagi efisiensi operasional, keberhasilan implementasinya sangat bergantung pada kesiapan SDM dalam menghadapinya
ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Haviz Taufik; Eka Julianti Efris Saputri
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM? After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.
Pengembangan Sistem Informasi Akuntansi Terintegrasi di Perusahaan yang Sedang Bertumbuh (Studi Kasus pada PT Molay Satrya Indonesia) Haviz Taufik
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 1 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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The objective of this study is to obtain evidence regarding description of the accounting information system and problems faced by PT Molay Satrya Indonesia, to analyze steps required for the development of accounting information system that is integrated in the PT Molay Satrya Indonesia based on Systems Development Life Cycle (SDLC), and challenges that may be encountered in the development of integrated accounting information system based on the Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study has been done in two stages which were analysis and conceptual design. This research was used qualitative case study method with data collection. The data analysis used in this study field study, which were included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design alternatives that exist. After deciding alternative designs, PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability.
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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Abstract

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 Rian Fitra Apriandi; 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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Abstract

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.
PERBANDINGAN MODEL ALTMAN Z-SCORE DAN MODEL ZMIJEWSKI DALAM MENDETEKSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2022–2024) Rezza Rizqi Ibrahim; Eka Julianti Efris Saputri; Haviz Taufik; Aditya Pradana
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.9458

Abstract

Penelitian ini bertujuan membandingkan hasil deteksi financial distress menggunakan Model Altman Z-Score dan Model Zmijewski pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif deskriptif-komparatif dengan data sekunder berupa laporan keuangan tahunan auditan. Populasi penelitian berjumlah 78 perusahaan, dan melalui purposive sampling diperoleh 57 perusahaan sebagai sampel. Pengolahan data dilakukan dengan menghitung rasio-rasio pembentuk kedua model, mengklasifikasikan perusahaan ke dalam kategori safe zone/grey zone/distress untuk Altman dan non-distress/distress untuk Zmijewski, lalu membandingkan pola hasil secara deskriptif, tren, dan komparatif naratif. Hasil menunjukkan Model Altman cenderung lebih optimistis: (2022) 31 safe zone, 14 grey zone, dan 12 distress; (2023) 32 safe zone, 14 grey zone, 11 distress; serta (2024) 33 safe zone, 12 grey zone, dan 12 distress. Sebaliknya, Model Zmijewski mengklasifikasikan distress lebih banyak: (2022) 30 distress dan 27 non-distress; (2023) 30 distress dan 27 non-distress; serta (2024) 31 distress dan 26 non-distress. Hasil ini menegaskan bahwa Altman lebih sensitif terhadap dimensi operasional, penjualan, dan sinyal pasar, sedangkan Zmijewski lebih peka terhadap leverage, profitabilitas, dan likuiditas jangka pendek.
Co-Authors Aditya Pradana Aditya Pradana Aditya Pradana, Aditya Amarta, Desi Apriyandi, Rian Fitra Arjun, M Aulia, Azwani Dea Febrianti Tambunan Deflena Deflena Eka Julianti Efris Saputri Eka Julianti ES Evi Nurhayati Fitra A, Rian Flowerita, Oryza Julianti ES, Eka Kevin, Jun Kurniati, Lili Lestari, Adria Wuri Liona Efrina S Primadiva, Parassela Pangestu Rezza Rizqi Ibrahim Rian Fitra Apriandi Suri, Dhiya Septi Wulan Vera Amalia