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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JUMANJI (JURNAL MANAJEMEN JAMBI) JURNAL RISET AKUNTANSI JAMBI Didaktik : Jurnal Ilmiah PGSD STKIP Subang TIN: TERAPAN INFORMATIKA NUSANTARA AKMENIKA Jurnal Manajemen Bisnis dan Keuangan Jurnal Pengabdian Masyarakat Bhinneka Multidisciplinary Journal of Education, Economic and Culture Jurnal Publikasi Ekonomi dan Akuntansi
Haviz Taufik
Universitas Adiwangsa Jambi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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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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Abstract

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.
ANALISIS PENGARUH PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA JAMBI PERIODE 2019-2024 Bella Savitri Hulu; Haviz Taufik; Aditya Pradana
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 Nomor 02, Juni 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.17148

Abstract

This study aims to analyze the development, contribution level, and effectiveness of Advertising Tax and Entertainment Tax on Regional Original Income (PAD) in Jambi City during the 2019–2024 period. The research method used is a quantitative method with a descriptive and explanatory verification approach. The sample was determined using thepurposive samplingwith a focus on the realization of targets and revenues from Advertising Tax, Entertainment Tax, and the total PAD of Jambi City. Data analysis tools used include contribution ratio analysis, effectiveness ratio analysis, and descriptive statistical analysis with the help of SPSS software. The results of the study indicate that the contribution of Advertising Tax and Entertainment Tax to the Regional Original Income (PAD) of Jambi City during the 2019–2024 period is categorized as "Very Low." Advertising Tax contributed an average of 2.68%, while Entertainment Tax contributed an average of 2.99%, so these two sectors have not become the main source of regional PAD formation. Meanwhile, in terms of effectiveness, both types of taxes showed quite good performance although fluctuating. The effectiveness of Advertising Tax ranged from the category of ineffective (the lowest 27% in 2023) to very effective (the highest 114% in 2019 and 104% in 2024). On the other hand, the effectiveness of Entertainment Tax declined sharply due to the impact of the COVID-19 pandemic in 2020 to the ineffective category (31%), but managed to recover as the economy improved and returned to the effective category in the following years (reaching 90% in 2024).
PENGARUH LITERASI PAJAK DAN PEMANFAATAN APLIKASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA DOSEN FAKULTAS KESEHATAN UNIVERSITAS ADIWANGSA JAMBI Echin Xizley Orlanda; Haviz Taufik; Aditya Pradana
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 Nomor 02, Juni 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.17550

Abstract

This study aims to analyze the influence of tax literacy and the utilization of tax applications on tax compliance among lecturers at the Faculty of Health, Universitas Adiwangsa Jambi. This research employed a quantitative approach using a purposive sampling technique involving 30 respondents who possess a Taxpayer Identification Number (NPWP) and independently fulfill their tax reporting obligations. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results indicate that tax literacy does not have a significant partial effect on tax compliance (Sig. = 0.440 > 0.05), while the utilization of tax applications has a significant positive effect on tax compliance (Sig. = 0.007 < 0.05). Simultaneously, tax literacy and the utilization of tax applications significantly affect tax compliance (Sig. = 0.011 < 0.05). The coefficient of determination (R²) of 0.282 indicates that both independent variables explain 28.2% of the variation in tax compliance, while the remaining 71.8% is influenced by other factors outside this study. These findings suggest that the ease of using tax applications plays an important role in improving tax compliance, whereas tax literacy requires support from other factors to produce a stronger influence on taxpayers' compliance.
Pengaruh Struktur Modal Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021–2023 Nurulfa; Taufik, Haviz; Efrina, Liona
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7025

Abstract

This study is motivated by the importance of capital structure in determining a company’s profitability. Capital structure, which is reflected by Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), is an important factor that can affect Return on Equity (ROE) as an indicator of financial performance. This study aims to analyze the effect of DER and DAR on ROE in food and beverages manufacturing companies listed on the Bursa Efek Indonesia during the period 2021–2023. The research method used is a quantitative method with a panel data approach. Data analysis techniques use panel data regression processed using EViews software. The model used in this study is the Fixed Effect Model (FEM) as the best model. The results show that partially DER has a negative and significant effect on ROE, while DAR has a positive and significant effect on ROE. Simultaneously, DER and DAR have a significant effect on ROE. This indicates that capital structure plays an important role in improving company profitability.
Co-Authors Aditya Pradana Aditya Pradana Aditya Pradana, Aditya Amarta, Desi Apriyandi, Rian Fitra Arjun, M Aulia, Azwani Bella Savitri Hulu Dea Febrianti Tambunan Deflena Deflena Echin Xizley Orlanda Eka Julianti Efris Saputri Eka Julianti ES Evi Nurhayati Fitra A, Rian Julianti ES, Eka Kevin, Jun Kurniati, Lili Lestari, Adria Wuri Liona Efrina S Nurulfa Primadiva, Parassela Pangestu Rezza Rizqi Ibrahim Rian Fitra Apriandi Suri, Dhiya Septi Wulan Vera Amalia