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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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Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan PT Andira Agro Tbk Tahun 2021-2023 Fatmiati, Shiella; 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.v7i1.427

Abstract

Penelitian ini bertujuan untuk menganalisis laporan arus kas PT Andira Agro Tbk selama periode tahun 2021 sampai dengan tahun 2023, guna menilai kinerja keuangan perusahaan. Laporan arus kas merupakan salah satu alat penting dalam manajemen keuangan yang mencerminkan arus kas masuk dan arus kas keluar perusahaan. Metode penelitian ini adalah penelitian deskriptif. Pengumpulan data dilakukan dengan mengakses data laporan arus kas pada laporan keuangan perusahaan PT Andira Agro Tbk yang diambil dari situs Bursa Efek Indonesia. Metode analisis yang digunakan dalam penelitian ini adalah analisis rasio yang meliputi Operating Cash Flow Ratio (AKO), Capital Expenditure Ratio (PM), Total Debt Ratio (TH), Cash Coverage Ratio to Current Liabilities (CKHL). Hasil analisis menunjukkan bahwa kinerja keuangan PT Andira Agro Tbk selama periode tahun 2021 sampai dengan tahun 2023 tergolong kurang baik, dengan seluruh rasio berada di bawah nilai standar yang diharapkan (1). Penurunan arus kas dari aktivitas operasi dan kegagalan pemenuhan kewajiban jangka pendek mengindikasikan perlunya perusahaan meningkatkan strategi pengelolaan kas dan efisiensi operasional. Saran diberikan kepada manajemen perusahaan agar melakukan evaluasi berkala dan perbaikan berkelanjutan dalam pengelolaan keuangan guna meningkatkan kinerja di masa mendatang.
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PT ASTRA AGRO LESTARI Tbk TAHUN 2020¬¬ -2023 Anugra, Anugra; 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.v7i1.429

Abstract

This research aims to find out how the financial performance of PT Astra Agro Lestari Tbk is if assessed using cash flow reports and cash flow ratios so that it can assess the company's ability to generate net profits. Looking at financial performance can make it easier for parties in the decision-making process. This type of research is quantitative research. Data collection was carried out by accessing cash flow report data in financial reports taken from the Indonesia Stock Exchange website The type of data used in this research is secondary data. Using cash flow from operating, investment and financing activities as well as ratio analysis, namely the Operating Cash Flow Ratio (AKO), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). Based on research results from the calculation of cash flow reports, it shows that the financial performance of PT Astra Agro Lestari Tbk during the 4 year period 2020-2023 is not good or effective because the ratio value is below number 1 which illustrates that the company is unable to fulfill its obligations and commitments.
Pengaruh Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Perkebunan Sawit yang Terdaftar Di Bursa Efek Indonesia 2020-2023 Indra Bayu lesmana; 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.v7i1.442

Abstract

This study is entitled "The Effect of Sales and Operating Costs on Net Profit in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange in 2020-2023". The purpose of this study is to analyze the simultaneous effect of sales and operating costs on the company's net profit. The methodology used in this study is secondary data analysis obtained from the annual reports of companies listed on the Indonesia Stock Exchange in the specified period. The independent variables in this study consist of sales and operating costs, while the dependent variable is net profit. The results of the study indicate that there is a significant effect between sales and operating costs on net profit, which indicates the importance of effective management in both aspects to improve the company's financial performance. This study contributes to the understanding of financial management in the palm oil plantation sector and can be used as a reference for stakeholders in making decisions related to business strategy.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 M Deni Ferdiansyah; Ferdiansyah, M Deni; 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.v7i1.443

Abstract

This study aims to analyze the financial performance of oil palm plantation companies listed on the Indonesia Stock Exchange during the period 2020 to 2023. Financial performance is measured using two profitability and liquidity ratios, namely Net Profit Margin (NPM), Return on Investment (ROI), and Return On Equity (ROE) and Current Ratio (CR), Cash Ratio (CSR), Quick Ratio (QR). The method used in this study is quantitative descriptive with a purposive sampling approach, which resulted in four companies as research samples, namely PT Astra Agro Lestari Tbk, PT PP London Sumatera Indonesia Tbk, PT Salim Ivomas Pratama Tbk, and PT Tunas Baru Lampung Tbk. The data used were obtained from the company's financial statements reported in Rupiah. The results of the study indicate that financial ratio analysis provides valuable insights in evaluating company performance and provides information that can be used by management in strategic decision making. This study is expected to contribute to a deeper understanding of the relationship between financial ratios and company financial performance, especially in the context of the oil palm plantation industry.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA Mario Winaldi Pratama; 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.v7i1.444

Abstract

This research aims to analyze the effect of profitability and leverage on tax avoidance in palm oil plantation sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Using a quantitative approach, this research collects secondary data in the form of company financial reports. The sampling method used was purposive sampling, to obtain a representative sample. With 7 companies and 5 year financial reporting periods, using ROA, DER and ETR indicators. Data analysis was carried out using classic assumption tests, including normality, multicollinearity, heteroscedasticity and autocorrelation tests to ensure the accuracy of the regression model used. The results of the research show that there is a significant relationship between profitability and leverage on tax avoidance, which indicates that profits and debt can influence the tax burden. High leverage will affect profits, indicating that the company has low tax avoidance. These findings provide important insights for stakeholders in understanding the factors that influence tax avoidance in the palm oil plantation sector.
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
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