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Rico Wijaya Z
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Jambi Accounting Review (JAR)
Published by Universitas Jambi
ISSN : -     EISSN : 27471187     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Jambi Accounting Review (JAR) merupakan publikasi ilmiah dari Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Topik-topik JAR berhubungan dengan segala aspek akuntansi, termasuk namun tidak terbatas pada topik-topik berikut ini: Akuntansi Keuangan Akuntansi manajemen Akuntansi Sektor Publik Akuntansi Syariah Audit Akuntansi Forensik Akuntansi Perilaku Akuntansi Keuangan Desa Akuntansi Lingkungan Akuntansi Pendidikan Akuntansi Perbankan dan Asuransi Akuntansi untuk UKM Perpajakan Pasar Modal dan Investasi Isu-isu Terbaru di Bidang Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 153 Documents
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Pengaruh Biaya Produksi, Biaya Operasional dan Penjualan Terhadap Laba Bersih Pata Perusahaan Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Tahun 2020-2024 Lestari, Anggi Putri; Yudi, Yudi; Yuliusman, Yuliusman
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/4pkctp29

Abstract

This study aims to determine the Effect of Production Costs, Operating Costs and Sales on Net Profit in Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange in 2020-2024. This type of research is quantitative research with an associative approach. The population in this study amounted to 73 companies and a sample of 35 companies was obtained using a purposive sampling technique. The data collection method used the exchange rate and documentation method. The data analysis techniques used were descriptive statistical tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, t-tests, f-tests and coefficient of determination (R2) tests. The simultaneous coefficient of determination is 69.8%, and the remaining 30.2% is influenced by other variables not explained in this study.
Pengaruh Tingkat Kesehatan Bank Umum Syariah di Indonesia Terhadap Pertumbuhan Laba Pada Periode 2020-2024 Mansur, Fitriani; Nabila, Rasyifa Suci; Mansur, Fitrini; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/8zhfns59

Abstract

This study examines the effects of NPF, FDR, ROA, BOPO, CAR, and GCG on the profit growth of Islamic Commercial Banks in Indonesia during 2020–2024 using panel data regression. The results indicate that FDR has a positive and significant effect, while BOPO has a negative and significant effect on profit growth. Other variables show no significant effect. Simultaneously, all variables significantly influence profit growth, with the model explaining 33.42% of its variation. The findings emphasize the importance of liquidity management and operational efficiency in enhancing profit growth. These results provide empirical insights for bank management and regulators in formulating strategies to improve financial performance.
OPTIMALISASI PROSEDUR KEPATUHAN PERUSAHAAN-PERUSAHAAN DALAM PEMBAYARAN IURAN BPJS KETENAGAAKERJAAN JAMBI Dela, Selfi; Putra, Wirmie Eka
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/axfhw630

Abstract

This study aims to analyze company compliance procedures in paying contributions to BPJS Ketenagakerjaan Jambi Branch and identify obstacles in the collection process. Using a descriptive qualitative method, data were collected through participatory observation during the internship period (February–April 2025), interviews, and documentation studies. The results indicate that BPJS Ketenagakerjaan Jambi Branch has implemented systematic compliance procedures through socialization, administrative collection, and field visits. Digital systems such as SIPP and EPS improve data accuracy and facilitate payments. However, challenges remain due to company financial constraints and low awareness of regulatory obligations. Cooperation with the Prosecutor’s Office serves as a final enforcement mechanism to create a deterrent effect for contribution defaulters. Overall, compliance procedures have been implemented in accordance with regulations, although stronger supervision is still required to reduce contribution receivables and ensure workers’ protection rights.
PROSEDUR PENGAJUAN SURAT PERINTAH PENCAIRAN DANA (SP2D) UANG PERSEDIAAN MELALUI SISTEM INFORMASI PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPM-PTSP) PROVINSI JAMBI Purba, Emelia Rita Dameria Br; Putra, Dios Nugraha
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i3.53844

Abstract

This study aims to examine the procedure for submitting a Fund Disbursement Order (SP2D) for inventory money through the Regional Government Information System of the Republic of Indonesia (SIPD RI) at the Investment and One-Stop Integrated Service Office (DPM-PTSP) of Jambi Province, as well as to identify the obstacles and solutions in its implementation. The research employed a descriptive qualitative method using observation and direct interviews with the expenditure treasurer. The results indicate that the SP2D submission procedure has been integrated with SIPD RI and the Regional General Cash Account (RKUD).
PROSEDUR PENYUSUNAN DOKUMEN PELAKSANAAN ANGGARAN (DPA) DAN ANGGARAN KAS SATUAN KERJA PERANGKAT DAERAH (SKPD) MENGGUNAKAN SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPM-PTSP) PROVINSI JAMBI Sinulingga , Nafisa Desfania Br.; Putra, Dios Nugraha
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/m3ptk845

Abstract

This study aims to analyze the procedure for preparing the Budget Implementation Document (DPA) and the Cash Budget of Regional Work Units (SKPD) using the Regional Government Information System (SIPD) at Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Jambi and to evaluate its compliance with prevailing regional financial management regulations. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation review.The findings indicate that the preparation of the DPA and Cash Budget has been conducted systematically through the delegation of authority to the Budget User Proxy (KPA), the assignment of Technical Activity Implementation Officers (PPTK), the preparation of the Cash Budget Plan (RAK), and the verification process within SIPD. The implementation of SIPD has improved data accuracy, time efficiency, information integration, and transparency in regional financial governance.
PROSEDUR PEMBUATAN NOMOR INDUK BERUSAHA (NIB) BAGI PELAKU UMKM MELALUI ONLINE SINGLE SUBMISSION (OSS) DENGAN PENERAPAN PRINSIP AKUNTANSI DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPM PTSP) PROVINSI JAMBI Sinambela, Yohana Putri Lopian; Putra, Dios Nugraha
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/0txebe61

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in economic development; however, many still lack formal business legality, particularly the Business Identification Number (NIB). The government has introduced the Online Single Submission (OSS) system as an integrated electronic business licensing platform to simplify the registration process. This study aims to analyze the procedure for obtaining an NIB through the OSS system and to examine the role of accounting principles in supporting MSMEs during the registration process at the Investment and One-Stop Integrated Service Office (DPM PTSP) of Jambi Province. This research employs a qualitative descriptive method using observation, interviews, and documentation. The findings indicate that the NIB registration procedure has been implemented in accordance with regulations.
Pengaruh Belanja Daerah dan Pertumbuhan Ekonomi Terhadap Kemandirian Keuangan Daerah di Provinsi Jambi Rahmilna, salwa fadhila; Zamzami, Zamzami; Nurhayani, Nurhayani
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i3.55179

Abstract

This study aims to analyze the effect of regional expenditure and economic growth on regional financial independence in Jambi Province during the period 2020–2024. The descriptive analysis shows that regional expenditure and economic growth in Jambi Province experienced fluctuations during the study period, particularly due to the impact of the COVID-19 pandemic, but generally indicated a recovery trend. Meanwhile, the level of regional financial independence remains relatively low, as reflected by the high dependence on central government transfers. The regression results indicate that regional expenditure has an effect on regional financial independence, while economic growth also contributes to enhancing fiscal capacity. Simultaneously, both regional expenditure and economic growth influence regional financial independence.
ANALISIS FUNDAMENTAL DAN EKSPLORASI KOMPREHENSIF MANAJEMEN RISIKO KREDIT PADA PROGRAM KPR SUBSIDI DI PT. BANK TABUNGAN NEGARA (PERSERO) Tbk. KANTOR CABANG JAMBI: SEBUAH KAJIAN TEORITIS DAN PRAKTIS DALAM MENJAGA STABILITAS KEUANGAN PERBANKAN Silalahi, Arlis Futri; Dahlia, Dahlia
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i3.55247

Abstract

This extensive scientific work explores every dimension of the credit risk management procedures implemented by Bank BTN Jambi Branch Office in facilitating housing needs for Low-Income Communities (MBR). Within an economic landscape fraught with uncertainty, credit risk emerges as an existential challenge for the banking industry. This research employs a qualitative-phenomenological methodology to dissect how internal bank policies interact with customer behavior in Jambi Province. The analysis spans from the highly selective pre-screening phase via SLIK OJK and multi-layered repayment capacity verification to educational and persuasive non-performing loan handling strategies. The research findings provide new insights into the importance of synchronizing digital technology with physical field verification in suppressing Non-Performing Loan (NPL) rates.
ANALISIS PENGELOLAAN DANA DESA DALAM PEMBERDAYAAN MASYARAKAT DI KABUPATEN BATANGHARI (STUDI KASUS DESA SENGKATI BARU KECAMATAN MERSAM) Putri, Syalila Suci; Nurjanah, Rahmah; Parmadi, Parmadi
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/vahqyp49

Abstract

The purpose of this study was to analyze the management of Village Funds in community empowerment in Sengkati Baru Village using qualitative and quantitative descriptive methods. The results showed that Village Fund Management in Sengkati Baru Village for the 2020–2024 period demonstrated highly effective performance, with a consistent 100% realization of the community empowerment budget. The main focus was allocated to the health sector, specifically accelerating stunting reduction, with a significant budget increase from IDR 59.2 million (2020) to IDR 267.3 million (2024). Although the efficiency ratio is categorized as very economical and community participation in village deliberations is high, the village faces challenges in the form of a halt in Village-Generated Revenue (PADes) since 2023 due to the cessation of PT DMP operations.
PENERAPAN PELAPORAN SPT TAHUNAN PPH ORANG PRIBADI MENGGUNAKAN CORETAX PADA KANTOR KONSULTAN PAJAK NURLENA, CHARLES DAN REKAN Arya, Dimas; Murnidayanti, Scheilla Aprilia
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v7i1.55533

Abstract

This research is entitled ‘The Implementation of Annual Personal Income Tax Return Filing Using Coretax at the Nurlena, Charles and Partners Tax Consultancy’. The method used in writing this report is a qualitative descriptive method, with data collection techniques including participatory observation during the internship, interviews, and a literature review. The research findings indicate that the implementation of Coretax has brought about significant transformation through its pre-populated features, which enhance efficiency, accuracy, and the integration of tax data. However, several technical challenges were identified during implementation, such as server infrastructure instability during peak filing periods, discrepancies between automated data and physical documents, and limitations in taxpayers digital literacy. The tax consultancy firm Nurlena, Charles and Partners played a strategic role in mitigating these challenges through data validation functions and technical assistance to ensure clients’ tax compliance remained in line with applicable regulations.

Page 14 of 16 | Total Record : 153

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