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<![CDATA[PENGARUH HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021 ]]>
<![CDATA[Niken Ayuningrum]]>;
<![CDATA[Johandri Iqbal]]>;
<![CDATA[Ferdyan Wana Saputra]]>;
<![CDATA[Muhammad Azrafeno]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v5i1.222
<![CDATA[This research was conducted at PT. Perkebunan Nusantara VI. The purpose of this study is to determine whether debt, both long-term debt and short-term debt has a significant effect on profitability, which in this study is represented by the Net Profit Margin Ratio (NPM). The research period is 2018-2021. The problem formulation of this study aims to determine how significant the influence of long-term debt and short-term debt on profitability at PT. Perkebunan Nusantara VI. This research is a quantitative research. With the type of data used is secondary data obtained in the financial statements of PT. Perkebunan Nusantara VI . The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 26.0 program with the regression equation Y = -0.018 - 0.064X1 + 0.133X2. Based on the results of tests conducted on SPSS, it is found that there is no significant effect between long-term debt on profitability. Meanwhile, for short-term debt, it can be concluded that there is no significant effect between short-term debt on profitability. In the F test or simultaneous test, it is concluded that there is no significant effect between long-term debt and short-term debt on profitability simultaneously. Adjusted R2 value of 14.6% coefficient indicates that the profitability variable can be explained by long-term debt and short-term debt. While the remaining 85.4% is influenced by other variables that are not explained in this research model.]]>
<![CDATA[Analisis Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI ]]>
<![CDATA[Johandri Iqbal]]>;
<![CDATA[Heriyani]]>;
<![CDATA[Habiba Oktarina]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v4i2.11
<![CDATA[Article 23 income tax is a mandatory contribution to the state owed by an individual or entity that is coercive in nature based on the law, without receiving direct compensation and being used for the state's purposes for the greatest prosperity of the people. The purpose of this study was to find out how the calculation and deposit of Article 23 Income Tax for rental services at PT. Perkebunan Nusantara VI Jambi is in accordance with the Law of the Minister of Finance Regulation No. 141/PMK.03/2015. The analytical method used in this study is the quantitative descriptive method, namely the method by collecting data, compiling and then interpreting and analyzing it by reprocessing the data obtained so as to provide completeinformation. In this study, the calculation and collection of Article 23 Income Tax on rental services at PT. Perkebunan Nusantara VI Jambi hascomplied with the Regulation of the Minister of Finance No. 141/PMK.03/2015 which is subject to a tax of 2% of the tax base excluding PPh 21.]]>
<![CDATA[Web based payroll information system at PT. Mega Pratama Insurance ]]>
<![CDATA[Johandri Iqbal]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v1i1.19
<![CDATA[The purpose of the payroll accounting information system is to be able to process data quickly and precisely, making it easier for the admin section in the payroll process and can improve employee performance efficiently. Design / Methodology / approach - Payroll information system that the writer built at PT. Mega Pratama Insurance uses a web-based information system. The system development method in the study uses the waterfall model and the data flow model used is, DFD (Data Flow Diagram). The design of this system is assisted by several tools such as XAMPP version 3.2.1, Notepad ++ web editor, Adobe Dreamweaver web and Mozilla Firefox web browser. The author chose this company because the payroll system in this company is still done manually, using Microsoft Word and Microsoft Excel. The variable used in this study is the payroll information system at PT. Mega Pratama Insurance.]]>
<![CDATA[Perancangan Sistem Informasi Akuntansi Penjualan Berbasis Web Pada Saiioproject Jambi ]]>
<![CDATA[Johandri Iqbal]]>;
<![CDATA[Yuventina Laura Hoba]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 3 No. 1 (2021): JAAB - Juni 2021 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v3i1.64
<![CDATA[SAIIOPROJECT Jambi is one of the businesses engaged in the sale of goods and services in the world of photography. Management in the sale of goods and services in this business is still done manually so that the performance in the process of selling goods is still not optimal. In order for optimal management to use a sales information system. This research was conducted in the sales of goods, this information system uses the calculation of COGS (Cost of Goods Sold). The approach method used by the author is data collection, interviews, observation and reference studies and designing a system based on the results of the research conducted. The development of this sales information system uses a waterfall model and the data flow model used is DFD (Data Flow Diagram). Programming language using PHP, Notepad ++ and HTML. This research produces a sales information system that can be implemented in the SAIIOPROJECT Jambi business]]>
<![CDATA[Pengaruh Kesadaran Pajak Dan Kepatuhan Pajak Dalam Pembayaran Pajak Bumi Dan Bangunan ]]>
<![CDATA[Iqbal, Johandri]]>;
<![CDATA[Utami, Neni Puji]]>;
<![CDATA[Adinda, Pramesti Nurul]]>
<![CDATA[ JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 1 (2024): Edisi Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/jaksi.v5i1.7948
<![CDATA[Warga Indonesia pada dasarnya berhak untuk mendapatkan kesejahteraan, agar dapatmenciptakan kesejahteraan dan mengatur kepentingan rakyat maka pemerintahan harus berjalandengan lancar, untuk itu dibutuhkan biaya yang berasal dari pajak. Pajak bumi dan bangunan menjadisalah satu pajak yang menjadi faktor pemasukan yang cukup potensial bagi Negara Indonesia. Tujuandari penelitian ini adalah untuk mengetahui pengaruh antara kesadaran wajib pajak dan kepatuhanwajib pajak dalam pembayaran pajak bumi dan bangunan. Metode analisis penelitian yang digunakandalam penelitian ini adalah penelitian kuantitatif dengan pendekatan asosiatif. Data yang diambilberupa data primer dengan menggunakan teknik angket/kuesioner. Metode sampling yang digunakandalam penelitian ini adalah menggunakan probability sampling. Teknik analisis data yang digunakanyaitu regresi linear berganda. Hasil penelitian dari 91 responden menunjukan bahwa Kesadaran wajibpajak dan Kepatuhan wajib pajak berpengaruh secara parsial terhadap pembayaran pajak. Sedangkansecara simultan, kesadaran wajib pajak dan kepatuhan wajib pajak juga berpengaruh terhadappembayaran pajak. Artinya kesadaran wajib pajak dan kepatuhan wajib pajak berpengaruh positif dansignifikan terhadap pembayaran pajak bumi dan bangunan]]>
<![CDATA[Pengaruh Profitabilitas dan Perencanaan Pajak terhadap Nilai Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Sasnipa, Pidian]]>;
<![CDATA[Iqbal, Johandri]]>;
<![CDATA[Saputra, Ferdyan Wana]]>
<![CDATA[ Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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DOI: 10.51510/jakp.v8i1.2203
<![CDATA[The purpose of this study was to determine the effect of profitability and tax planning on firm value. This research is quantitative research. The population of this study is 26 oil palm plantation companies on the IDX. This study used purposive sampling, where nine companies were collected according to certain criteria. This study uses multiple linear regression analysis, including classical assumption tests. Profitability has no effect on firm value, while tax planning has a negative effect on firm value partially. Simultaneous analysis shows that profitability and tax planning affect firm value. Abstrak Tujuan penelitian ini yaitu menentukan pengaruh dari profitabilitas dan perencanaan pajak terhadap nilai perusahaan. Penelitian ini ialah penelitian kuantitatif. Populasi dari penelitian ini ialah 26 perusahaan perkebunan kelapa sawit di BEI. Penelitian ini menggunakan purposive sampling, dimana sembilan perusahaan dikumpulkan sesuai dengan kriteria tertentu. Penelitian ini menggunakan analisis regresi linear berganda, termasuk uji asumsi klasik. Profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan perencanaan pajak berpengaruh negatif terhadap nilai perusahaan secara parsial. Analisis secara simultan menunjukkan profitabilitas dan perencanaan pajak berpengaruh terhadap nilai perusahaan.]]>
<![CDATA[Pengaruh Penjualan dan Utang terhadap Laba Bersih Perkebunan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Arisa, Eni]]>;
<![CDATA[Iqbal, Johandri]]>;
<![CDATA[Adinda, Pramesti Nurul]]>
<![CDATA[ Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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DOI: 10.51510/jakp.v8i1.2229
<![CDATA[This study aims to analyze the effect of sales and debt on net income in oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Secondary data is used in this study, with a quantitative data analysis approach. To analyze the relationship between the existing variables, the multiple linear regression method is used. The results of the study indicate that debt has a partial significant effect on net income, while sales do not have a partial significant effect on net income of oil palm plantation companies listed on the IDX. However, simultaneously, both debt and sales are proven to have a significant effect on net income of oil palm plantation companies on the IDX during the period 2020-2023. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh penjualan dan utang terhadap laba bersih pada perusahaan perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Data sekunder digunakan dalam penelitian ini, dengan pendekatan analisis data kuantitatif. Untuk menganalisis hubungan antara variabel-variabel yang ada, digunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa utang memiliki pengaruh signifikan secara parsial terhadap laba bersih, sementara penjualan tidak berpengaruh signifikan secara parsial terhadap laba bersih perusahaan perkebunan kelapa sawit yang terdaftar di BEI. Namun, secara simultan, baik utang maupun penjualan terbukti memiliki pengaruh yang signifikan terhadap laba bersih perusahaan perkebunan kelapa sawit di BEI selama periode 2020-2023.]]>
<![CDATA[Analisis Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[Putri, Indah Lestari]]>;
<![CDATA[Iqbal, Johandri]]>;
<![CDATA[Adinda, Pramesti Nurul]]>
<![CDATA[ Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 1 (2025): Inflasi - Mei ]]>
Publisher : <![CDATA[PT. Faaslib Serambi Media ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Provinsi Jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah pegawai yang menangani akuntansi atau laporan keuangan di lingkungan BPKPD Provinsi Jambi. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 35 pegawai yang bertugas di bidang keuangan. Pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 30.0. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi secara parsial tidak berpengaruh yang signifikan terhadap kualitas laporan keuangan, sedangkan kompetensi sumber daya manusia secara parsial juga tidak berpengaruh signifikan terhadap kualitas laporan. Namun secara simultan pemanfaatan teknologi informasi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan. Temuan ini menunjukkan bahwa kurangnya penerapan teknologi informasi yang dapat mengoptimalkan peningkatan kualitas laporan keuangan di (BPKPD) Provinsi Jambi.]]>
<![CDATA[PENGARUH BEBAN PAJAK PENGHASILAN BADAN DAN PROFITABILITAS TERHADAP LABA BERSIH PADA PERUSAHAAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2023 ]]>
<![CDATA[Sapitri]]>;
<![CDATA[Iqbal, Johandri]]>;
<![CDATA[Saputra, Ferdyan Wana]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v7i1.420
<![CDATA[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.]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DI PT. PERKEBUNAN NUSANTARA IV JAMBI ]]>
<![CDATA[sonia agustina]]>;
<![CDATA[Iqbal, Johandri]]>;
<![CDATA[Adinda, Pramesti Nurul]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v7i1.423
<![CDATA[This study aims to find out the extent of the influence of accounting information systems and internal control on. The population of this study is all employees at PT. Nusantara IV Jambi Plantation. This type of research is quantitative. The technique used in the data collection of this study is Purposive Sampling, the number of samples used is 35 samples consisting of employees who are in charge of finance and internal control. Data collection is by sharing several questionnaire statements. The measuring tool used in this analysis is the SPSS version 30.0 program. The results of this analysis are that the Accounting Information System variable partially does not have a significant effect on the Quality of Financial Statements, and the Internal Control variable partially has a positive and significant effect on the Quality of Financial Statements. Meanwhile, the Accounting Information System and Internal Control variables simultaneously have a positive and significant effect on the Quality of Financial Statements.]]>
