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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Development Journal of Applied Accounting And Business (JAAB)
Al Haitamy, Eri Bestary
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP NILAI PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Egi Delgia; Al Haitamy, Eri Bestary; Adinda, Pramesti Nurul
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.v7i1.421

Abstract

This research aims to determine the extent of the influence of tax planning and deferred tax expenses on company value. The population used in this research is palm oil plantation companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sample determination in this research was purpose sampling, with a sample of 9 companies. The type of data used in this research is quantitative data. The measuring instrument used for this analysis is the SPSS version 25.0. program. This research uses the classic assumption test and is equipped with a multiple linear regression analysis test. The results of this research are based on (t test), tax planning has a partial effect on company value with a sig value of 0,006 < 0,05, while the deffered tax expense has no partial effect on com pany value with a sig value of 0,809 > 0,05. Simultaneously (F test), tax planning and deffered tax expenses have an effect on company value with a value of F count > F table, namely 4,403 > 3.28.
Pengelolaan Risiko Pada Agroindustri Keripik Singkong XYZ Herlina, Herlina; Al Haitamy, Eri Bestary; Luthfi, Musthafa
Jurnal Development Vol. 11 No. 2 (2023): Jurnal Development
Publisher : Universitas Muhammadiyah Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53978/jd.v11i2.311

Abstract

Tujuan penelitian ini adalah untuk mengetahui risiko apa saja yang dihadapi pada proses bisnis keripik singkong XYZ dan bagaimana pemilik agroindustri keripik singkong XYZ mengelola risiko yang akan dihadapi sebab pemilik usaha ingin memproduksi kembali keripik singkongnya setelah terhenti enam bulan. Maka dari itu penting untuk melakukan pengelolaan risiko agar keberlangsangan usaha dapat dipertahankan. Adapun pendekatan yang digunakan adalah manajemen risiko SNI ISO 31000:2018. Hasil penelitian menunjukan bahwa pada identifikasi risiko diketahui ada 10 risiko dan yang perlu dimitigasi sebanyak 6 risiko. Risikonya adalah risiko sedikitnya jumlah petani ubi kayu di desa, ketersediaan bahan baku yang tidak pasti, hasil yang tidak sempurna saat pengirisan dan penggorengan, kekurangan tenaga kerja, perubahan jadwal pengolahan, jumlah keripik singkong tidak mampu memenuhi permintaan. Oleh karena itu, hendaknya melakukan mitigasi berupa menjalin kemitraan dengan petani ubi di wilayah sekitar, melakukan perencanaan kebutuhan bahan baku dengan baik dan benar, mengakses pelatihan pengirisan dan penggorengan dari berbagai instansi, menghitung dan mengevaluasi volume pekerjaan yang diperlukan, penyusunan sop proses pengadaan bahan baku, melakukan perencanaan dan peramalan permintaan dengan cara mencatat data permintaan. Maka, mitigasi risiko berupa mengurangi risiko (risk reduction) dan membagi risiko (risk sharing).
Pendekatan Design Thinking untuk Sinkronisasi Rantai Pasok dan Pelaporan Keuangan Adaptif pada UMKM Batik Kota Jambi Al Haitamy, Eri Bestary; Suryani, Bella; Dristyan, Febri; Masruroh, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4512

Abstract

Penelitian ini bertujuan untuk merancang sistem pelaporan keuangan adaptif yang terintegrasi dengan rantai pasok pada UMKM Batik di Kota Jambi menggunakan pendekatan Design Thinking. Latar belakang penelitian menunjukkan bahwa sebagian besar UMKM masih menggunakan pencatatan manual untuk mengelola persediaan, pemasok, dan laporan keuangan, sehingga menyebabkan keterlambatan laporan, rendahnya akurasi data, dan ketidakterpaduan informasi antarbagian. Penelitian ini menggunakan metode studi kasus dengan lima tahapan Design Thinking yaitu empathize, define, ideate, prototype, dan test. Data dikumpulkan melalui wawancara mendalam, observasi, dokumentasi, dan kuesioner. Hasil penelitian menunjukkan bahwa solusi berupa sistem pencatatan digital sederhana berbasis Excel mampu mengintegrasikan data supplier, stok, penjualan, dan laporan keuangan. Uji coba selama satu bulan pada dua UMKM Batik menunjukkan peningkatan efisiensi waktu penyusunan laporan dari sembilan hari menjadi lima hari, peningkatan akurasi data stok dari 12% menjadi 7%, serta peningkatan keterpaduan informasi antarbagian. Hasil ini membuktikan bahwa pendekatan Design Thinking efektif untuk membantu UMKM bertransformasi digital secara bertahap dan meningkatkan kualitas pelaporan keuangan yang lebih cepat, akurat, dan relevan bagi pengambilan keputusan.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP NILAI PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Egi Delgia; Delgia, Egi; Al Haitamy, Eri Bestary; Adinda, Pramesti Nurul
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.v7i1.421

Abstract

This research aims to determine the extent of the influence of tax planning and deferred tax expenses on company value. The population used in this research is palm oil plantation companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sample determination in this research was purpose sampling, with a sample of 9 companies. The type of data used in this research is quantitative data. The measuring instrument used for this analysis is the SPSS version 25.0. program. This research uses the classic assumption test and is equipped with a multiple linear regression analysis test. The results of this research are based on (t test), tax planning has a partial effect on company value with a sig value of 0,006 < 0,05, while the deffered tax expense has no partial effect on com pany value with a sig value of 0,809 > 0,05. Simultaneously (F test), tax planning and deffered tax expenses have an effect on company value with a value of F count > F table, namely 4,403 > 3.28.
PERANCANGAN SISTEM PENCATATAN KEUANGAN DAN PERHITUNGAN PAJAK UMKM BERBASIS EXCEL UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA KUE TRADISIONAL DINA VEZA Pandiangan, Roslita; Al Haitamy, Eri Bestary; Ramadhan, Ivan
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/ar42h411

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in thenational economy; however, many MSME actors have not yet implementedsystematic and standardized financial recording practices. This condition is alsoexperienced by Dina Veza Traditional Cake MSME, which still relies on manualfinancial records, making it difficult to determine business profits, calculate theCost of Goods Sold (COGS), and fulfill tax obligations accurately. This study aimsto design a Microsoft Excel–based financial recording and tax calculation systemto support accurate COGS determination and assist in calculating the 0.5% FinalIncome Tax for MSMEs in accordance with Government Regulation Number 23 of2018. The research uses a descriptive qualitative approach, with data collectedthrough observation, interviews, and documentation. The financial recordingsystem is developed based on the Financial Accounting Standards for Micro, Small,and Medium Entities (SAK EMKM) and utilizes Microsoft Excel as a practicalrecording tool. The results indicate that the system improves the accuracy andorganization of financial records, facilitates precise COGS calculation, and assistsMSMEs in calculating and reporting Final Income Tax based on business turnovermore effectively
Wulandari PERANCANGAN APLIKASI LAPORAN KEUANGAN DAN PERPAJAKAN SEDERHANA BERBASIS EXCEL UNTUK ANALISIS LABA RUGI PADA UMKM MELIZA BROWNIES Wulandari, Wulandari; Al Haitamy, Eri Bestary; Junaidi, Junaidi
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/4gvnj139

Abstract

Penelitian ini bertujuan untuk merancang aplikasi laporan keuangan dan perpajakan sederhana berbasis Microsoft Excel guna membantu analisis laba rugi pada UMKM Meliza Brownies. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain studi kasus melalui observasi dan wawancara. Hasil penelitian menunjukkan bahwa aplikasi berbasis Excel yang dirancang mampu mempermudah pencatatan transaksi, penyusunan laporan laba rugi, serta perhitungan Pajak Penghasilan Final UMKM secara otomatis. Penerapan aplikasi ini meningkatkan keteraturan pencatatan keuangan, keakuratan informasi laba rugi, serta membantu pemilik usaha dalam memahami kondisi keuangan usaha secara lebih baik. Dengan demikian, aplikasi laporan keuangan berbasis Excel dapat menjadi solusi praktis dan ekonomis bagi UMKM dalam pengelolaan keuangan dan perpajakan. Kata kunci: Laporan Laba Rugi, Pajak, UMKM
Perancangan Perancangan Laporan Keuangan dan Perpajakan Berbasis Excel Untuk Menentukan Target Laba Pada UMKM Galeri Kue Mama: Perancangan Laporan Keuangan dan Perpajakan Berbasis Excel Untuk Menentukan Target Laba Pada UMKM Galeri Kue Mama Yolanda, Devi; Al Haitamy, Eri Bestary; Yuliansyah, Dwi Novrian
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/rwzejj78

Abstract

Micro, Small, and Medium Enterprises (MSMEs) Galeri Kue Mama have not yet implemented structured financial and tax recording and reporting in accordance with accounting standards, resulting in financial statements that are not systematically presented and making tax management and profit target determination more difficult. This study aims to determine the condition of financial recording at Galeri Kue Mama MSME, to design a Microsoft Excel based financial and tax reporting system in accordance with SAK EMKM, and to analyze the benefits of its implementation. The research method used is descriptive qualitative, employing observation, interview, and documentation techniques. The results of the study show that the Microsoft Excel–based financial reporting system designed in accordance with the accounting cycle is able to assist financial recording in a more structured and systematic manner, produce accurate and easily understandable reports, and support tax calculation and business profit target determination.
Perancangan Perancangan Laporan Keuangan dan Perpajakan Berbasis Microsoft Excel Untung Mendukung Efisiensi Biaya Produksi Pada UMKM Ayam Geprek Miss Deppy: Perancangan Laporan Keuangan dan Perpajakan Berbasis Microsoft Excel Untung Mendukung Efisiensi Biaya Produksi Pada UMKM Ayam Geprek Miss Deppy Febriyanti, Hadryah; Al Haitamy, Eri Bestary; Yuliansyah, Dwi Novrian
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/njbb1x81

Abstract

Ayam Geprek Miss Deppy MSMEs do not have a structured financial and tax recording system, making it difficult for business owners to know their financial condition and control production costs. This research aims to design financial and taxation reports based on Microsoft Excel in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to support production cost efficiency. The research method used is a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The data obtained was analyzed by designing a Microsoft Excel-based financial recording system which includes recording transactions, income statements, calculation of cost of production, and tax calculations. The results of the study show that the application of Microsoft Excel-based financial statements helps MSMEs in compiling financial statements more systematically and makes it easier to control production costs, thereby supporting business decision-making. Keywords: Financial Statements, Taxation, Microsoft Excel.
Co-Authors Bella Suryani Delgia, Egi Devi Yolanda, Devi Egi Delgia Febri Dristyan Febriyanti, Hadryah Herlina Herlina Junaidi Junaidi Luthfi, Musthafa Pandiangan, Roslita Pramesti Nurul Adinda Ramadhan, Ivan Siti Masruroh Wulandari Wulandari Yuliansyah, Dwi Novrian