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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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Prosedur Klaim Biaya Kesehatan (Reimbursement) Karyawan pada PT Bank Pembangunan Daerah Jambi Allia, Suci Rahma; Hernando, Riski
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/p5m6ek11

Abstract

This study aims to analyze the procedures for reimbursing employees’ medical expenses at PT Bank Pembangunan Daerah Jambi and to identify obstacles in the reimbursement process. The research method used is qualitative descriptive, with data collection through direct observation of internship activities conducted at PT Bank Pembangunan Daerah Jambi, interviews and direct work experience in the Human Resources (HR) department, and a literature review. The results of the study indicate that the procedures implemented generally comply with applicable health claim standards, in terms of document completeness, approval workflow, and record-keeping. However, in practice, there are still obstacles, such as incomplete documents and errors in filling out claim forms, which cause delays in the reimbursement process.
THE EFFECT OF REGIONAL WEALTH, INTERGOVERNMENTAL TRANSFERS, CAPITAL EXPENDITURE, AND GOVERNMENT SIZE ON REGIONAL FINANCIAL PERFORMANCE IN JAMBI PROVINCE FOR 2019–2024 Tarigan, Helpiana; Yudi, Yudi; Maysarah , Nyimas Dian
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/cxhp4d71

Abstract

 This study aims to examine the effect of regional wealth level, intergovernmental transfer funds, capital expenditure, and government size on financial performance in regencies/municipalities in Jambi Province during the period 2019–2024. The population of this study consists of all regencies/municipalities in Jambi Province from 2019 to 2024. The sampling technique used is saturated sampling, resulting in 66 data samples. Data analysis was conducted using multiple linear regression analysis with IBM SPSS version 27 as the analytical tool. The results of this study indicate that (1) regional wealth level has no effect on the financial performance of regencies/municipalities in Jambi Province, (2) intergovernmental transfer funds have no effect on the financial performance of regencies/municipalities in Jambi Province, (3) capital expenditure has a significant effect on the financial performance of regencies/municipalities in Jambi Province, and (4) government size has no effect on the financial performance of regencies/municipalities in Jambi Province.
PROSEDUR PEMBAYARAN PBJT JASA PERHOTELAN SAAT TERJADI GANGGUAN SISTEM PEMBAYARAN DI BANK 9 JAMBI PADA BPPRD KOTA JAMBI Maharani , Kurniaty; Heriyani, Heriyani
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/q34j9s35

Abstract

 This study aims to determine the payment procedures for Certain Goods and Services Tax (PBJT) for Hotel Services during a payment system disruption at Bank 9 Jambi at the Jambi City Regional Tax and Retribution Management Agency (BPPRD). The writing method in this report uses a descriptive qualitative method through interviews and literature studies. The disruption of the payment system in February 2026 caused the validation and settlement process, which was previously carried out automatically by Bank 9 Jambi, to shift to the responsibility of the revenue treasurer of the Jambi City BPPRD through the Integrated Tax and Retribution Information System (SIMPATTI). The smoothness of the payment system has a significant influence on the effectiveness of tax services, so that the process can run effectively. The implications of this study emphasize the importance of establishing emergency regulations based on multi-channel Standard Operating Procedures (SOPs) and increasing the reliability of the mitigation system (disaster recovery plan) to minimize the risk of a decrease in Regional Original Income (PAD).
PROSEDUR PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS PENGHASILAN PENSIUNAN PADA PT TASPEN (PERSERO) CABANG JAMBI sudibyo, M.; Olimsar , Fredy
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: 10.22437/3xp5n963

Abstract

This study aims to identify and understand the procedures for calculating and withholding Income Tax Article 21 (PPh 21) on pension income at PT Taspen (Persero) Jambi Branch, as well as to analyze the obstacles encountered in its implementation. The research method used is a descriptive method with a qualitative approach, utilizing primary and secondary data obtained through observation, interviews, and literature review. The results indicate that the procedures for calculating and withholding PPh 21 have been carried out in accordance with applicable tax regulations, using both the conventional method and the Average Effective Rate (TER) method as regulated in PMK No. 168 of 2023. The process includes collecting pensioner data, determining gross income, calculating net income, deducting non-taxable income (PTKP), and determining the tax payable followed by tax withholding.
Analisis Efektivitas dan Efisiensi Realisasi Anggaran Pendapatan dan Belanja Daerah Kota Jambi Tahun 2019-2024 Azzahara, Salsa Devina; Hodijah , Siti
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/tx2ysy56

Abstract

This study analyzes the growth, effectiveness, and efficiency of the Jambi City Regional Revenue and Expenditure Budget (APBD) during the 2019-2024 period as an indicator of good financial governance. The study employs a quantitative descriptive method using secondary data from the Budget Realization Reports (LRA) of the Jambi City Government from 2019 to 2024. The analysis measures APBD growth through growth ratios, effectiveness through effectiveness ratios, and efficiency through efficiency ratios. The results indicate that regional revenue and expenditure realization fluctuated but generally showed an increasing trend over the study period. The Jambi City Government effectively achieved its revenue targets with effectiveness ratios ranging from 93.6% to 101.4%, although it still needs to optimize expenditure management to improve budget efficiency, as reflected by efficiency ratios ranging from 88.7% to 93.3%.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2022-2024 Ramdhan , M.Rizki; Wijaya, Rico; Hernando, Riski
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/xefvg158

Abstract

  This study aims to examine the effect of financial performance on stock prices, with firm size as a moderating variable, among companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Financial performance in this study is measured using several financial ratios, namely Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), Total Asset Turnover (TATO), and firm size is measured by Total Assets. This study employs a quantitative approach using secondary data obtained from companies’ financial statements. The sampling technique used purposive sampling, and data analysis was conducted using the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method with WarpPLS 8.0 software. The results of this study indicate that ROA and CR have a positive and significant effect, while DER and TATO have a negative and significant effect on stock prices. Company size was found to negatively and significantly moderate the effect of ROA on stock price and to positively and significantly moderate the effect of DER. However, company size did not moderate the effects of CR and TATO on stock price.
MECHANISM FOR REPORTING ANNUAL INDIVIDUAL INCOME TAX SPT THROUGH THE CORETAX SYSTEM FOR EMPLOYEES OF PT. PLN (PERSERO) UP3 JAMBI Hartoyo, Makailah; Brilliant, Aulia Beatrice
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/z6dj4z07

Abstract

The research in this Final Project Report aims to examine the reporting mechanism for Annual Personal Income Tax (PPh) Notification Letters (SPT) for employees at PT PLN (Persero) UP3 Jambi using the Coretax application. This study employed a qualitative descriptive method through data collection techniques such as observation, interviews, and documentation. The results indicate that Coretax implementation can improve the effectiveness and simplify the Annual SPT reporting process. However, several obstacles were encountered, such as user adjustment to the new system and server stability issues. Overall, the Annual SPT reporting mechanism has been implemented in accordance with applicable tax regulations.
MECHANISM FOR CREATING VAT OUTPUT TAX INVOICES AT PT. PLN (PERSERO) UP3 JAMBI Savitri, Anisyah; Brilliant, Aulia Beatrice
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/x6v2vq92

Abstract

This study examines the mechanism for preparing VAT output tax invoices at PT. PLN (Persero) UP3 Jambi and the implementation of the Airtax application in supporting the effectiveness of corporate tax administration. The study used a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the process of managing output tax invoices has been implemented in an integrated digital manner through the Airtax application, starting from transaction data validation to e-Invoice issuance. The implementation of this system has been proven to improve the efficiency of the reporting process, minimize calculation errors, and support compliance with applicable tax regulations. Although technical obstacles were still encountered, such as network connectivity disruptions and user adaptation, the use of Airtax was generally considered effective in improving the accountability and quality of corporate tax administration.
THE EFFECTIVENESS OF THE DIRECT CASH ASSISTANCE (BLT) PROGRAM IN SEBAPO VILLAGE, MESTONG SUB-DISTRICT, MUARO JAMBI REGENCY Fadhillah, Resky; Indrawijaya, Sigit; Isnaeni, Nurida
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/xd54kt86

Abstract

The Village Fund Direct Cash Assistance Program (Bantuan Langsung Tunai Dana Desa/BLT Dana Desa) is one of the government policies aimed at poverty alleviation and social protection for rural communities. However, in its implementation in Sebapo Village, Mestong District, Muaro Jambi Regency, there has been a decline in the number of BLT beneficiaries over time. This study aims to analyze the effectiveness of the Village Fund BLT program and to identify the factors influencing the decrease in the number of BLT beneficiaries in Sebapo Village. This research employs a qualitative approach with a descriptive method. Data were collected through interviews, observation, and documentation involving village government officials and community members who received BLT. The results indicate that the implementation of the Village Fund BLT program in Sebapo Village has been relatively effective in terms of targeting accuracy and distribution mechanisms. However, the decline in the number of BLT beneficiaries is influenced by several factors, including limited allocation of the Village Fund BLT budget, stricter beneficiary selection to avoid overlapping assistance, limited beneficiary quotas at the neighborhood level, suboptimal socialization to the community, and policy adjustments in response to changes in the socio-economic conditions of the community. The decrease in the number of BLT beneficiaries is not due to a reduced need among the community, but rather reflects policy adjustments and program management to comply with prevailing regulations
PROCEDURE FOR GRANTING PEOPLE'S BUSINESS FINANCING (KUR) AT PT BANK SYARIAH INDONESIA TBK KCP JAMBI HAYAM WURUK Febryanto, Ari; Yuliusman, Yuliusman
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: 10.22437/1dp1b034

Abstract

This study aims to determine and analyze in detail the process of distributing Small and Medium Enterprises Credit (KUR) at PT Bank Syariah Indonesia Tbk KCP Jambi Hayam Wuruk. The aims of KUR financing is to support the development of MSMEs (Micro, Small, and Medium Enterprises). Data collection used in this study is participatory observation, interviews with bank employees, and documentation studies. The results of the study indicate that the process of distributing KUR financing at BSI KCP Jambi Hayam Wuruk includes: (1) submitting a financing application, (2) collecting and validating documents, (3) feasibility studies based on 5C + 1S, (4) decision making by the financing committee, (5) signing a contract in accordance with Sharia law, (6) disbursement of financing, and (7) supervision and monitoring after the financing is disbursed. These processes have been carried out in accordance with BSI's internal SOPs and relevant regulations, particularly Coordinating Minister for Economic Affairs Regulation No. 1 of 2023.

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