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All Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Applied Accounting And Business (JAAB)
Saputra, Ferdyan Wana
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Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Mechanical Engineering Public Health

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Penyusunan Anggaran Komprehensif Pada UMKM Rempeyek Ilham Mumtaz Kota Jambi Ayuningrum, Niken; Saputra, Ferdyan Wana; Handoko, Dedi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4692

Abstract

Sebagai wujud pemenuhan Tri Dharma Perguruan Tinggi, Program Studi Akuntansi Perpajakan dan Bisnis Digital Politeknik Jambi bekerjasama dengan usaha mikro kecil menengah (UMKM) Rempeyek Ilham Mumtaz Kota Jambi. Program Studi Akuntansi Perpajakan dan Bisnis Digital Politeknik Jambi melakukan pelatihan penyusunan anggaran komprehensif UMKM tersebut. Pengetahuan para pelaku UMKM masih sangat terbatas terkait dengan penyusunan anggaran. Hal inilah yang mendasari Tim Pengabdian untuk melakukan pelatihan penyusunan anggaran komprehensif tersebut. Pelatihan ini terdiri tiga sesi: 1) pemberian materi tentang pengenalan jenis-jenis anggaran; 2) pemberian materi tentang penyusunan anggaran yang komprehensif; serta 3) diskusi dan tanya jawab dengan peserta pelatihan. Para peserta mendapatkan pemahaman dan pengetahuan yang lebih baik tentang penyusunan anggaran komprehensif sehingga dapat membantu para pelaku UMKM menjadi lebih mudah dalam monitoring dan evaluasi seluruh aktivitas operasional UMKM itu sendiri.
Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Agency Cost Perusahaan Sawit Yang Terdaftar Di BEI Periode 2018-2022 Kartika, Dewi; Saputra, Ferdyan Wana; Adinda, Pramesti Nurul
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.398

Abstract

The aim of this research is to determine the effect of implementing good corporate governance on agency costs. The population is 24 companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, and a sample of 15 that meet the criteria for use in this research. The sampling technique in the research is purposive sampling and panel data regression method. The independent variables used are the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs. The problem formulation in this research aims to find out how significant the influence of the independent variable is on the dependent variable. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) in the form of an annual report. The data analysis technique used in the research is multiple linear regression analysis using the SPSS version 22 program. Based on the results of tests carried out in SPSS, the results show that there is no significant influence between the size of the board of directors on agency costs, the independent board of commissioners has no significant influence. significant effect on agency costs, managerial ownership has no significant effect on agency costs and foreign ownership has no significant effect on agency costs. In the F test or simultaneous test, it is concluded that there is a significant influence between the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs simultaneously. The r² value of 60.6% coefficient indicates that the independent variable simultaneously influences the dependent variable. Meanwhile, the remaining 39.4% is influenced by other variables outside this regression equation or variables that were not studied
The Pengaruh Sistem Informasi Akuntansi dan Motivasi Kerja Terhadap Kinerja Pegawai di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Provinsi Jambi Nuraimah, Nuraimah; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.508

Abstract

This study aims to provide the impact of accounting information systems and work motivation on employee performance at the Regional Revenue and Financial Management Agency (BPKPD) of Jambi Province. This study is expected to provide clear insight into the importance of accounting information systems and work motivation in improving employee performance and providing suggestions for BPKPD human resources. This study uses a quantitative method with a descriptive approach, where data collection is carried out through surveys and questionnaires. Data collection was carried out using the Random Sampling method. The number of samples used was 35 people consisting of employees who work in the human resources department. Data collection took place through the distribution of several questionnaires. The measuring instrument used in this analysis was the SPSS version 30.0 program. The results of the analysis of this study indicate that the accounting information system variable partially does not have a significant effect on employee performance, while the work motivation variable partially has a significant effect on employee performance. Meanwhile, the accounting information system variable and work motivation simultaneously have a significant effect on employee performance.
PENGARUH PRODUKSI KELAPA SAWIT DAN TENAGA KERJA PADA PENDAPATAN USAHA TANAMAN KELAPA SAWIT DI PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)TAHUN 2020-2023 Tugiyarti, Siska; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.509

Abstract

This research aims to determine the influence of palm oil production and labor on business income in oil palm plantation companies listed on the Indonesia Stock Exchange in 2020-2023. The data used in this research is secondary data, namely data obtained from companies listed on the Indonesia Stock Exchange in 2020-2023. Data analysis uses quantitative data. Data analysis uses multiple linear regression methods. The results of this research are: 1) Palm oil production has no effect because the t test results obtained a significance value of 0.393; 2) Labor partially has an influence and is significant at 0.004; 3) Business income simultaneously has an effect because the calculated F test results are 6.915 and the F table is 3.28.
A Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024: Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024 Sulisna, Mega; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.518

Abstract

This study aims to analyze the comparison of the financial performance of conventional banks and Islamic banks listed on the Indonesia stock exchange using financial ratios. The method used in this study is quantitative descriptive with a purposive sampling approach, which resulted in six companies as research samples. The data used was obtained from the company's financial statements reported in Rupiah. The results of the study show that there is a significant difference in the analysis of banking financial ratios compared to their financial performance. This research is expected to contribute to a deeper understanding of the relationship between financial ratios and financial performance of companies
Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Agency Cost Perusahaan Sawit Yang Terdaftar Di BEI Periode 2018-2022 Kartika, Dewi; Saputra, Ferdyan Wana; Adinda, Pramesti Nurul
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.398

Abstract

The aim of this research is to determine the effect of implementing good corporate governance on agency costs. The population is 24 companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, and a sample of 15 that meet the criteria for use in this research. The sampling technique in the research is purposive sampling and panel data regression method. The independent variables used are the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs. The problem formulation in this research aims to find out how significant the influence of the independent variable is on the dependent variable. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) in the form of an annual report. The data analysis technique used in the research is multiple linear regression analysis using the SPSS version 22 program. Based on the results of tests carried out in SPSS, the results show that there is no significant influence between the size of the board of directors on agency costs, the independent board of commissioners has no significant influence. significant effect on agency costs, managerial ownership has no significant effect on agency costs and foreign ownership has no significant effect on agency costs. In the F test or simultaneous test, it is concluded that there is a significant influence between the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs simultaneously. The r² value of 60.6% coefficient indicates that the independent variable simultaneously influences the dependent variable. Meanwhile, the remaining 39.4% is influenced by other variables outside this regression equation or variables that were not studied
Pengaruh PENGARUH AKUNTANSI BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN (2019-2023): PENGARUH AKUNTANSI BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN (2019-2023) Maryani, Eni; Haitamy, Ery Bestari Al; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.413

Abstract

Increasing company performance means increasing shareholder wealth, which has often been the focus of previous research. Company performance is investors' perception of the company. This research aims to determine the effect of environmental cost accounting on company financial performance. The company's financial performance is proxied by the Return on Assets (ROA) indicator. Furthermore, the research year focuses only from 2019- 2023. The results of hypothesis testing using SPSS show that the partial significance value for the environmental cost accounting variable is 0.145 > 0.05, which means that environmental cost accounting has no effect on the company's financial performance. So it can be concluded that H0 is accepted and Ha is rejected.
PENGARUH BEBAN PAJAK PENGHASILAN BADAN DAN PROFITABILITAS TERHADAP LABA BERSIH PADA PERUSAHAAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2023 Sapitri; Iqbal, Johandri; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.420

Abstract

This research aims to determine the extent of the influence of income tax burden and profitability on net profit. The population used in this research is palm oil companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. Determining the sample in this study was purposive sampling, with a sample of 10 companies. The type of data used in this research is quantitative data. The measuring tool used for this analysis is the SPSS Version 25.0 program. This research uses the classical assumption test, multiple linear regression analysis test, R2 coefficient of determination test, and hypothesis test. The results of this research are based on (t test) corporate income tax burden (X1) has an effect on net profit partially while profitability (X2) has no effect on net profit partially. (F test) Together the corporate income tax burden and profitability have an effect on net profit.
Pengaruh kualitas pelayanan dan efektivitas sistem perpajakan elektronik terhadap kepuasan wajib pajak di kantor pelayanan pajak Tiarma; Haitamy, Ery Bestary Al; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.422

Abstract

This study aims to analyze the relationship between service quality, the effectiveness of the electronic tax payment system, and taxpayer satisfaction at the Pratama Tax Office in Jambi Pelayangan. This research employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to 100 taxpayers residing in the Alam Barajo District, Jambi. Data analysis was conducted descriptively and associatively using SPSS software version 30.0. The results show that service quality and the electronic tax system have a positive and significant impact on taxpayer satisfaction. These findings indicate that improving service quality and optimizing a technology-based tax payment system can enhance taxpayer satisfaction and compliance. The implications of this study highlight the importance of innovation in tax services, particularly in implementing a more efficient digital system. By increasing accessibility and ease of the tax payment process, tax compliance levels are expected to improve. This study contributes to policymakers in designing strategies to enhance tax services.
Pengaruh Produksi Kelapa Sawit Dan Tenaga Kerja Pada Pendapatan Tanaman Kelapa Sawit di Kecamatan Dendang Kabupaten Tanjung Jabung Timur Joko Pangestu; Haitamy, Ery Bestary Al; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.425

Abstract

This study aims to determine how oil palm production and the amount of labor affect farmers' income in Dendang Sub-district. Oil palm production is the main factor that determines farmers' income, while labor helps in the production process. However, it is not yet known whether both actually affect farmers' income. For this reason, this study uses quantitative methods with multiple linear regression analysis to understand the relationship between production, labor, and farmers' income. The results show that oil palm production has a major influence on farmers' income. The more yields obtained, the higher the income received. In contrast, the amount of labor used does not have a significant influence on farmers' income. This means that the number of laborers working in the production process does not directly increase farmers' income. Based on the results of the study, increasing farmers' income in Dendang Sub-district should be focused on increasing oil palm production. Ways that can be done are by using better agricultural technology, superior seeds, and more effective cultivation methods. Thus, farmers can increase their yields without having to rely on more labor
Co-Authors Anugra, Anugra AYUNINGRUM, NIKEN Dedi Handoko Dewi Kartika Fatmiati, Shiella Ferdiansyah, M Deni Haitamy, Eri Bestary Al Haitamy, Ery Bestari Al Haitamy, Ery Bestary Al Indra Bayu lesmana Johandri Iqbal Joko Pangestu M Deni Ferdiansyah Mario Winaldi Pratama Maryani, Eni Nuraimah, Nuraimah Pramesti Nurul Adinda Sapitri Sulisna, Mega tiarma Tugiyarti, Siska