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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 111 Documents
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i1.295

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 Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Anggaran Belanja Modal (Studi Empiris pada Pemerintah se-Provinsi Jambi Tahun 2010-2014) Parassela Pangestu; Sri Rahayu; Fitrini Mansur
JURNAL RISET AKUNTANSI JAMBI Vol. 3 No. 1 (2020): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i1.325

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap belanja modal. Penelitian ini menggunakan sampel Kabupaten dan Kota di Provinsi Jambi periode 2010 – 2014. Ada 9 Kabupaten, 2 Kota, dan 1 Provinsi yang menjadi subjek penelitian ini, yaitu Kabupaten Batanghari, Kabupaten Bungo, Kabupaten Kerinci, Kabupaten Merangin, Kabupaten Muaro Jambi, Kabupaten Sarolangun, Kabupaten Tanjung Jabung Timur, Kabupaten Tanjung Jabung Barat, Kabupaten Tebo, Kota Jambi dan Kota Sungai Penuh, serta Provinsi Jambi. Penelitian ini menggunakan data sekunder yang diperoleh dari Laporan Keuangan masing-masing pemerintah daerah. Data penelitian berjumlah 60 data. Teknik analisis data dalam penelitian ini analisis regresi linear berganda dengan menggunakan software SPSS versi 22 for windows. Hasil penelitian adalah sebagai berikut. Hipotesis pertama, hasil menunjukkan bahwa PAD dan DAU berpengaruh terhadap belanja modal. Hipotesis kedua, PAD berpengaruh terhadap belanja modal. Hipotesis ketiga DAU tidak berpengaruh terhadap belanja modal.
Analisis Kelayakan Finasial Usaha Pembesaran Ikan Patin Perkasa (pangasianodon hypophthalmus) di Balai Riset Pemuliaan Ikan (BRPI) Sukamandi Subang Jawa Barat Ratnawati; Indra Syam
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 1 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i1.327

Abstract

Ikan patin perkasa ( pangasianodon hypophthalmus ) merupakan ikan yang memiliki tingkat pertumbuhan yang lebih cepat di bandingkan dengan jenis patin lainnya. Proses budidaya ikan patin perkasa lebih efektif karena proses pemiliharaannya lebih cepat antara 4-5 bulan, ikan patin jenis ini dapat hidup di perairan air tawar dengan suhu yang optimal berkisaran antara 27-30 °C ikan patin yang yang di budidayakan dikolam tembok dengan ketinggian air ± 80-100 cm. Analisis data yang di gunakan adalah deskriktif kuantitatif, dengan menggunakan sumber data primer dan sekunder, serta metode pengumpulan data yang di gunakan observasi, wawancara, studi literatur dan partisipasi aktif. Analisis finansial pada pembesaran ikan patin perkasa ( pangasianodon hypophthalmus ) menunjutkan besaran penerimaan sebesar Rp. 208. 840.000,00 /thn dan nilai pendapatan Rp. 30.461.067,00/thn. Hasil R/C Ratio sebesar = Rp.1,17 yang artinya setiap pengeluaran biaya sebesar Rp 1 maka usaha ini akan memperoleh penerimaan sebesar Rp 1,17 menandakan bahwa usaha pembesaran ikan patin perkasa layak untuk dikembangkan karena memperoleh keuntungan. Adapun Break Event Point (BEP) (Rp) sebesar = Rp 156.442.988 dan BEP unit sebesar = 7.817 Kg. Hasil analisis return on investment = 315 % dan dengan nilai payback periode adalah = 3,81 per tahun.
PERANCANGAN SISTEM INFORMASI PEMBELIAN DAN PENJUALAN PADA PT.HOK TONG JAMBI MENGGUNAKAN MICROSOFT VISUAL BASIC Laura Prasasti; Ronald Naibaho; Chintia Aprilia
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i2.523

Abstract

This study originated from the problems that occur in the data processing system purchases and sales that are running, namely: if required information quickly, then the search takes a long time, frequent errors in inputting data purchases and sales as well as the slow creation of reports that must be given to the head office. This study aims to to design information systems purchase and sales at PT. Hok Tong Jambi uses Visual Basic 2019 so that it can be a solution to the problems that occur. The research method applied in this study is the development of waterfall method. The design of this research is started from Log in Input design, main Menu design, purchase Data Design, purchase Input design, purchase price Input Design, Sales Data Design, Sales Input design, demand data Input design, outgoing goods demand Input design,sales table Input design, purchase and sales report Filter Input design. Based on the discussion and the results of Information Systems Design purchase and sale at PT.HOK TONG JAMBI that has been done, it can be concluded that through the use of Microsoft Visual Basic simplify the process of searching and processing data purchase and sale transactions. With this purchase and sales information system, the purchase and sales transaction process can produce purchase and sales transaction reports.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i2.611

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.
Evaluasi Kinerja Keuangan dan Pelayanan Universitas Jambi dalam Penerapan Pola Keuangan Badan Layanan Umum Liona Efrina, S; Parassela Pangestu Primadiva; Vika Indah Rahayu
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i2.646

Abstract

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan (1) kinerja keuangan Universitas Jambi dalam Penerapan Pola Keuangan Badan Layanan Umum, (2) kinerja pelayanan Universitas Jambi dalam Penerapan Pola Keuangan Badan Layanan Umum (3) kendala yang dihadapi oleh Universitas Jambi dalam Penerapan Pola Keuangan Badan Layanan Umum. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus berbasis paradigma interpretatif dengan mengaplikasikan institutional work theory. Jenis data yang digunakan dalam penelitian ini adalah data primer dan sekunder. Data primer yang dikumpulkan berasal dari hasil observasi dan wawancara selama penelitian di lapangan, sedangkan data sekunder didasarkan pada penelitian pustaka dan kerangka teoritis yang digunakan dalam membantu penyelesaian masalah. Wawancara semi terstruktur dilakukan terhadap 14 narasumber yang berasal dari Universitas Jambi. Thematic analysis dan triangulasi sumber data dilakukan untuk menganalisis data dari literatur, dan hasil wawancara. Terdapat beberapa hal yang menjadi evaluasi bagi UNJA dalam menerapkan BLU, antara lain; pola pikir organisasi, terkait kesadaran, jumlah dan kompetensi SDM, serta sistem. Kinerja Keuangan Universitas Jambi dalam Penerapan Pola Keuangan Badan Layanan Umum hingga saat ini dinyatakan sudah cukup baik, dan telah mencapai target yang diinginkan. Kinerja Pelayanan Universitas Jambi dalam Penerapan Pola Keuangan Badan Layanan Umum terdiri dari pelayanan baik dalam akademik, maupun administrasi dan hingga saat ini telah berada dalam posisi yang cukup baik.
Pengaruh Pengetahuan Pajak, Kualitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di Kantor Konsultan X Kota Jambi Kiki Helencia; Namira Putri Aninda
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i2.808

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh pengetahuan perpajakan, kualitas pelayanan, dan sanksi pajak berpengaruh secara simultan terhadap kepatuhan wajib pajak di Kantor Konsultan X Kota Jambi. Hasil penelitian ini menyatakan secara simultan pengetahuan pajak, kualitas pelayanan dan sanksi pajak berpengaruh terhadap keptuhan wajib pajak di Kantor Konsultan X Kota Jambi. Secara parsial pengetahuan pajak berpengaruh terhadap keptuhan wajib pajak di Kantor Konsultan X Kota Jambi. Secara parsial kualitas pelayanan berpengaruh terhadap keptuhan wajib pajak di Kantor Konsultan X Kota Jambi. Secara parsial sanksi pajak berpengaruh terhadap keptuhan wajib pajak di Kantor Konsultan X Kota Jambi. Pengetahuan Pajak, Kualitas Pelayanan Dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak sebesar 22,2% sedangkan sisanya sebesar 77,8% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model ini.
PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAN EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA (BPK RI) PERWAKILAN PROVINSI JAMBI PADA MASA PANDEMI COVID-19) indah; Efandri Agustian; wulandari
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i2.842

Abstract

A In making decisions, the auditor must use more than one rational consideration, which is based on the implementation of applicable ethics that he understands and makes a fair decision. In addition, education and experience can also improve competence in decision making. This study is used to analyze the effect of implementing professional ethics and emotional intelligence on auditors in making decisions for auditors. This study took a sample of auditors who worked at the Office of the Supreme Audit Agency (BPK) representing Jambi province during the Covid-19 period. The type of data used is primary data with data collection methods, namely indirect interviews by submitting questionnaires. The analytical tool used is multiple regression. as an analysis technique using SPSS version 24 software. The results of this study indicate that: (1) Professional Ethics has a significant effect on Decision Making for Auditors (2) Emotional Intelligence has a Significant effect on Decision Making for Auditors (3) Professional Ethics and Emotional Intelligence have a significant effect on simultaneous and significant towards Decision Making for Auditors.
Implementasi Metode Exponensial Smooting dalam Memprediksi Harga Logam Mulia Emas Optimasi Abadi (Eoa Gold) Gusmanley; Corry Sormin
JURNAL RISET AKUNTANSI JAMBI Vol. 6 No. 1 (2023): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v6i1.849

Abstract

Precious metals are one of the best investment choices and are currently still the prima donna in people's lives. The development of the times has caused precious metals, especially bars, to appear with various brands, one of which is Eoa Gold, which has advantages over other LMs. The price of precious metals always changes from time to time and the demand for it in Indonesia is increasing, so one solution is needed, namely forecasting Gold prices in Indonesia. This aims to find out the price of precious metals that will come. The forecasting method in this study uses the Single Exponential Smoothing method which can perfect a forecasting result by smoothing past values which function to produce forecasting values. The data used is time series data from January 1 2022 to December 31 2022 for 12 months. Then, in this study, the SES analysis uses the parameters dan ,, then evaluates the error value of the forecasting results with the Mean Absolute Percentage Error (MAPE). The lowest MAPE results obtained were when the parameter for all Eoa Gold sizes with values of 0,44%, 0,43%, 3,74% and 0,51%. Based on the MAPE value criteria, it is concluded that the Single exponential smoothing method is very accurate in forecasting the price of Eoa Gold.
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

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

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.

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