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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JURNAL RISET AKUNTANSI JAMBI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Studium: Jurnal Pengabdian Kepada Masyarakat Media Riset Akuntansi Auditing & Informasi Jambi Accounting Review (JAR)

Fitrini Mansur

Universitas Jambi

Author-ID : 3003281

Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 16 Documents Claim Missing Document

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Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi) ruky, nuraini elfa; Putra, Wirmie Eka; Mansur, Fitrini
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.14417

This study aims to obtain empirical evidence of the influence of understanding tax regulations, awareness of taxpayers, accountability of public services and moral obligations towards taxpayer compliance. The population in this study were all motor vehicle taxpayers registered at the SAMSAT Office in Jambi City. The sampling technique in this study used the accidental sampling method. The data analysis technique uses multiple linear regression analysis techniques. The number of samples in this study were 100 respondents of motor vehicle taxpayers. The software used for data processing is SPSS version 22 for Windows. The results of testing the hypothesis are as follows. Simultaneously and partially, understanding tax regulations, taxpayer awareness, public service accountability and moral obligations towards taxpayer compliance.

Pengaruh pengetahuan pajak, kesadaran pajak dan tarif pajak terhadap kepatuhan pajak wajib Pajak UKM Kota Jambi Fitrini Mansur; Reka Maiyarni; Eko Prasetyo; Riski Hernando
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 11 No. 1 (2022): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v11i1.17432

This study aims to determine the compliance of taxpayers with their obligations to pay taxes. The theoretical concepts tested are tax knowledge, tax awareness, and tax compliance rates. Data was collected through questionnaires on 100 small and medium-sized businesses in the printing and screen printing sector. Multiple regression analysis was used to test the hypothesis. The results showed that tax knowledge, tax awareness, and tax rates positively affected taxpayer compliance. This research can assist the government in determining the policies needed to improve tax compliance. These results indicate that the government needs to increase tax awareness and attention to tax rates to improve tax compliance in fulfilling its tax obligations.

KUALITAS LAPORAN KEUANGAN DAN IMPLEMENTASI SAK ETAP PADA UMKM DI KOTA JAMBI Wiwik Tiswiyanti; Desri Yanto; Fitrini Mansur
Jurnal Manajemen Terapan dan Keuangan Vol. 7 No. 2 (2018): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v7i2.5459

Penelitian bertujuan untuk mengetahui kualitas laporan keuangan UMKM dan implementasi SAK ETAP. Populasi dalam penelitian ini adalah UMKM Batik/ Sandang yang berada di Kota Jambi tepatnya di Seberang kota Jambi. Populasi dalam penelitian berjumlah 139. Pengambilan sampel dengan tekhik proposif samping dan berjumlah 23 UMKM Batik . Analisis data yang digunakan adalah analisis deskriptif untuk mencari gambaran kualitas laporan keuangan dan implementasi SAK ETAP. Hasil penelitian menunjukkan bahwa Kualitas laporan keuangan UMKM di Kota Jambi Seberang kurang baik terdapat 13,045% laporan keuangan yang sudah baik. 13,045% laporan keuangan kurang baik dan lebih dari separo dari pengusaha UMKM belum memahami dengan baik mengenai pembuatan laporan keuangan yang baik atau sebesar 73,91%. Semua responden sebanyak 23 responden 100% belum mengimplementasikan SAK ETAP. Sehingga laporan keuangan yang dibuat belum sesuai dengan standar laporan keuangan UMKM yang berlaku penyebabnya adalah ketidaktahuan mereka tentang standar laporan keuangan UMKM yaitu SAK ETAP

The effect of tax training and tax understanding on tax compliance Fitrini Mansur; Eko Prasetyo; Aulia Beatrice Brilliant; Riski Hernando
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.14301

This study aims to examine the effect of tax training on MSME taxpayer compliance in the city of Jambi. Then, this study also examines the effect of tax knowledge on the compliance of MSME taxpayers in Jambi City. This study uses a moderating variable of tax sanctions on the relationship between tax training and tax knowledge on taxpayer compliance. The population and sample in this study used compulsory taxation for MSMEs in Jambi City, with the data collected utilizing a questionnaire. The results of this study show that tax training affects SME taxpayer compliance and tax knowledge also affects the compliance of MSME taxpayers, and tax sanctions can moderate the relationship between tax training and tax knowledge on MSME taxpayer compliance in Jambi City. Keywords: Tax Compliance, Tax Training, Tax Understanding, Tax Sanction

ANALISIS TINGKAT KEMANDIRIAN DAN KINERJA KEUANGAN DAERAH DAN HUBUNGANNYA DENGAN BELANJA MODAL PROVINSI JAMBI 2001 - 2012 . Rafniati; Tona Aurora L; Fitrini Mansur
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

The study entitled An Analysis of Regional Desentralization level and Financial Performance, and it’s Correlation toward Capital Expenditure of Jambi Province 2001-2012. There are three aims of this thesis, they are : first, to analyze the regional desentralization level of Jambi Province ; second, to analyze the financial performance of Jambi Province ; third, to analyze the correlation between desentralization level and financial performance toward capital expenditure of Jambi Province 2001-2012. Due to the methodelogy of research, this thesis used descriptive quantitative method within 3 research instruments ; the regional desentralization rasio, financial performance rasio and corelation. The result of this research has concluded that first, the level of regional desentralization level of Jambi Province was in sufficient category. Second the regional financial performance of Jambi performance was in very effective category, however inefficient. Meanwhile the level of regional tax effort was still low. Third, it was found that there was no significant corelation between regional desentralization level and regional financial performance.

Sosialisasi Peran Bank Sampah dalam Meningkatkan Kesehatan Lingkungan dan Kesejahteraan Masyarakat Wiwik Tiswiyanti; Dewi Fitriyani; Fitrini Mansur; Suswita Roza; Widya Sari Wendry
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Sampah dapat dimanfaatkan untuk menambah penghasilan masyarakat seperti melalui pendirian Bank Sampah. Pendirian bank sampah dapat memiliki dampak yang positif bagi masyarakat dan lingkungan. Tujuan kegiatan pengabdian ini adalah untuk menyelesaikan permasalahan yang dihadapi oleh mitra melalui peran bank sampah dalam meningkatkan kesehatan lingkungan dan kesejahteraan masyarakat. Pengabdian dilaksanakan pada tanggal 7 September 2020 di Kantor Desa Simpang Sungai Duren dan diikuti oleh 20 orang peserta yang terdiri dari tua tengganai dan pengelola BumDes. Kegiatan pengabdian dilaksanakan dengan metode ceramah berupa sosialisasi. Antusiasme peserta kegiatan menunjukkan keingintahuan peserta bagaimana cara mendirikan bank sampah dan hal lain terkait bank sampah serta manfaatnya bagi warga lingkungan dan kesehatan masyarakat sekitar.

PERBANDINGAN RETURN SAHAM PADA PERUSAHAAN PERKEBUNAN BEI DAN BURSA MALAYSIA Etty Rahayu Jamil; Wirmie Eka Putra; Fitrini Mansur
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to know the difference between the actual return and the expected return of the stock using the CAPM model in plantation sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange during the period 2015-2017. This research is a quantitative study using secondary data in the form of stock closing price data, stock index and interest rates by the Central Bank. The hypothesis test in this study is an independent sample t-test to compare the results of the calculation of returns obtained. Results of this study is (1) There is a significant difference between actual return and expected return on plantation companies listed on the Indonesia Stock Exchange, (2) There is no significant difference between actual return and expected return on plantation companies listed on Bursa Malaysia, and (3) There is a significant difference between stock returns of plantation sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange during the 2015-2017 period. Both Indonesia and Malaysia obtained negative returns during the study period, but Malaysia's value is better than Indonesia. Keywords: Actual Return, CAPM, Expected Return, and Stock Investment.

KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI: MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION Riski Hernando; Fitrini Mansur; Eko Prasetyo
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.278-293

This study examines the effect of understanding accounting, tax regulations, tax knowledge and tax sanctions on MSME taxpayer compliance. This study also explores the moderating effect of tax sanctions on the link between accounting expertise, tax knowledge, and MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the food and beverage sector with specified criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaires were distributed using hand delivery systems and processed using SEM PLS (Warp PLS 7.0). The results of the study show a variety of findings where understanding accounting does not affect MSME taxpayer compliance in Jambi city. Understanding tax regulations and punishments might influence MSME taxpayers in Jambi directly or indirectly. This study's paradigm and analytical methods are fresh and enriching. This study's results contribute practically and theoretically, especially by the government, to MSME tax socialization.

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

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.

Pengaruh Kompetensi Sumberdaya Manusia terhadap Kualitas Laporan Keuangan Daerah Pemerintah Provinsi Jambi melalui Pemanfaatan Teknologi Informasi sebagai Variabel Intervening Faramitha Riskia; Fitrini Mansur; Misni Erwati
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.686

This study aimed to determine the effect of human resource competence on the quality of regional financial reports at the Jambi Provincial Government through the utilization of information technology. The populations in this study were officials at the Regional Apparatus Organization within the Jambi Provincial Government which functions as accounting entities involved in regional financial management and reporting. The sample in this study was selected by using the judgment sampling method, namely officials authorized in the management and reporting of regional finances from 19 OPD in the Jambi Provincial Government. Data analysis in this study used the Partial Least Square (PLS) approach with the help of Smart PLS 3.0 software. The results of this study indicated that HR competencies had a direct influence on the utilization of information technology and the quality of regional financial reports. The results of this study also indicated that the competence of human resources had an indirect influence on the quality of regional financial reports at the Regional Government Organization of Jambi Province through the utilization of information technology.

Co-Authors . Rafniati Achmad Hizazi Alan Pratama Aldafi Salsabilah Aulia Beatrice Brilliant Azira Annisa Nelya Gustina Desri Yanto Dewi Fitriyani Eko Prasetyo Eko Prasetyo Enggar Diah P.A Etty Rahayu Jamil Faramitha Riskia Misni Erwati, Misni Parassela Pangestu Putri Anggraini Ratih Kusumastuti Reka Maiyarni Rio Antoni Riski Hernando Riski Hernando Riski Hernando ruky, nuraini elfa Septiawati Septiawati Sri Rahayu Suci Safitri Suswita Roza Tona Aurora L Widya Sari Wendry Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti

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