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JURNAL RISET AKUNTANSI JAMBI
Published by Universitas Adiwangsa Jambi
ISSN : -     EISSN : 26553341     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi jambi merupakan Jurnal yang dikelola program Studi Akuntansi Universitas Adiwangsa Jambi (UNAJA) yang mengkaji tentang ilmu Akuntansi dan sebagai sarana bagi dosen/ peneliti untuk menuangkan hasil penelitian yang telah dilakukan. jurnal ini terbit dua kali dalam setahun yaitu bulan Juni dan Oktober. Pertama kali akan terbit pada bulan Juni 2018.
Arjuna Subject : -
Articles 117 Documents
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Pengaruh Technology Acceptance Model pada SPT Tahunan OP terhadap Kepatuhan Wajib Pajak Ilham, Ahmad Arifin; Sri Andriani
JURNAL RISET AKUNTANSI JAMBI Vol. 8 No. 2 (2025): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This study analyzes the effect of ease of use, usefulness, and security of the Individual Income Tax (PPh) Annual Tax Return (SPT) system through the Coretax application on taxpayer compliance, particularly among MSMEs in Malang City. Although MSMEs contribute significantly to Indonesia's GDP, their tax compliance rate remains low. The study used a descriptive quantitative approach with a sample of 102 respondents taken by simple random sampling from the population of MSMEs registered at the Malang City Trade and Industry Office. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression referring to the Technology Acceptance Model (TAM). The results showed that perceptions of usefulness and security had a significant positive effect on taxpayer compliance, while perceptions of ease of use had a negative effect. Simultaneously, the three independent variables explained 91.9% of the variation in tax compliance. These findings provide implications for tax authorities to optimize Coretax features by focusing on increasing system benefits and security and simplifying the interface to improve MSME tax compliance.
Pengaruh Kompensasi, Disiplin Kerja dan Motivasi Terhadap Kinerja Karyawan PT. Lontar Papyrus Pulp and Paper Industry Jumisar; Seno Aji
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 2 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi, disiplin kerja, dan motivasi terhadap kinerja karyawan di PT. Lontar Papyrus Pulp and Paper Industry. Metode penelitian yang digunakan adalah penelitian kuantitatif, dengan pengumpulan data menggunakan kuesioner yang disebarkan kepada 50 karyawan. Data yang diperoleh dianalisis menggunakan teknik analisis regresi linier berganda untuk mengetahui pengaruh parsial dan simultan dari variabel bebas terhadap variabel terikat. Hasil penelitian menunjukkan bahwa kompensasi dan motivasi secara parsial berpengaruh signifikan terhadap kinerja karyawan, sedangkan disiplin kerja tidak berpengaruh signifikan terhadap kinerja kayawan. Secara simultan, kompensasi, disiplin kerja dan motivasi memiliki pengaruh yang signifikan terhadap kinerja karyawan di perusahaan. Penelitian ini memberikan kontribusi bagi perusahaan dalam meningkatkan kinerja karyawan melalui peningkatan kompensasi, disiplin kerja, dan motivasi.
Pengaruh Lingkungan Kerja Terhadap Semangat Kerja Pegawai pada Pemerintahan Desa Peninjauan Kecamatan Maro Sebo Ulu Kabupaten Batanghari Provinsi Jambi Nasrul; Mulia Indah Purwati; Jumisar; Seno Aji
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This research aims to determine the influence of Knowing the influence of the work environment on employee morale in the Pengunjungan Village Government, Maro Sebo Ulu District, Batanghari Regency, Jambi Province. The research method used in this research simple regression analysis analysis techniques. The results of the research show that work environment and employee morale have a positive influence on in the Pengunjungan Village Government, Maro Sebo Ulu District, Batanghari Regency, Jambi Province.
Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Jumisar; Seno Aji; Ekon Santobi
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 1 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

One of the most important assets owned by a company is human resources because it has an influence on the survival of the company. Employees in a company should be provided with a comfortable working environment to produce optimal performance. The work environment is an important thing to be considered by every company and is one of the factors that determine employee performance. The purposes of this research are to know how is the work environment, employee performance and how much is the impact of work environment to employee performance. This research was conducted by distributing questionnaires to 25 employees at the Division of Mill Service Departemen PT Lontar Papyrus Pulp And Paper Industry(PT. LPPPI). Based on research that has been done, the regression equation Y=16,322+0,535X . The study states the working environment and employee performance in the Department of Mill Service Departemen PT Lontar Papyrus Pulp And Paper Industry(PT. LPPPI) has a positive relationship (moderate) with a value of 0,535 and the working environment influence on employee performance.
Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kinerja Karyawan Pada Koperasi TKBM Tebing Tinggi Jumisar; Seno Aji
JURNAL RISET AKUNTANSI JAMBI Vol. 7 No. 1 (2024): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

At the Tebing Tinggi TKBM Cooperative, obstacles are always encountered in terms of the process of achieving performance. It needs to be understood that the performance expected from an employee is not easy because it is influenced by various factors such as competence, satisfaction, motivation, work environment and many other factors. Based on these factors, research was conducted with the title The Influence of Human Resource Competency on Employee Performance at the Tebing Tinggi TKBM Cooperative. This research aims to determine the effect of work competency on employee performance at the Tebing Tinggi TKBM Cooperative. Based on the results of the Significant Test, the t-count value is 3.183 with a significance level of 5%. Therefore, the tcount value is 3.183 > ttable 1.714 and the resulting significance value is 0.004 which is smaller than 0.05, so Ho is rejected and Ha is accepted. This means that the independent variable work competency (X) partially has a significant influence on employee performance (Y). The results of statistical tests show that the relationship between work competency and employee performance is positive (unidirectional). Based on the results of the t test, a significant value of 5% is obtained, so Ha is accepted or H0 is rejected. This means that work competency influences the performance of employees at the TKBM cooperative Tebing Tinggi.
Identifikasi Faktor Utama Penghambat Pengembangan Bisnis Daring bagi Umkm Menuju Indonesia Ekonomi Digital Marwan Setiawan; Jumisar; Seno Aji; Anita Wijayanti
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

The development of the internet has radically changed business. The internet influences the development of technology, information, and communication. Information, communication, and technology have now been built based on big data/analytics, cloud, mobile and social business. This development is the basis of the 4.0 industrial revolution. The Government of the Republic of Indonesia is quite adaptive in facing the 4.0 industrial revolution with the development of the Road Map for Industry 4.0, a blueprint for the development of digital industry in Indonesia. Indonesia Digital Economy has become a vision of business development in Indonesia. The Indonesian government realizes that 70% of companies in Indonesia are micro, small and medium enterprises (SMEs) so that the Indonesian government has determined the backbone of Indonesia's Digital Economy success is SMEs. Online business is one of the effective strategies for accelerating SMEs to Indonesia Digital Economy. The purpose of this study is to determine the factors of barrier development online business by SMEs in Indonesia. This study shows 1) online business with company discrepancies, 2) online business is unsafe and high-cost and 3) online business implementation requires the right model for SMEs to be barrier factor for the online business development.
Pengaruh Motivasi Kerja Terhadap Kinerja Pegawai Desa Suka Damai Kecamatan Tebing Tinggi Kabupaten Tanjung Jabung Barat Evita Ratna Sari; Adria Wuri Lastari; Jumisar; Seno Aji
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 1 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

Management of government resources is a major factor in realizing good service in the public sector. However, in this study, the village apparatus still needs to improve its performance which is closely related to motivation as the reason for the success of the village apparatus's performance. The purpose of this study is to analyze how much work motivation affects the performance of the Suka Damai village apparatus. The types of data used in this study are primary and secondary data. Using a simple analysis method with the SPSS 26 analysis tool. The results of the study showed that work motivation had a positive and significant effect on the performance of the Suka Damai village apparatus. In addition, the R square value or determination coefficient is 0.537 or 53.7 % which means that work motivation has an effect of 53.7 % on the performance variables of the village apparatus and the other 46.3 % is influenced by other factors outside the work motivation variable

Page 12 of 12 | Total Record : 117

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