Article Per Year (5 Year)
p-Index From 2021 - 2026
4.022
P-Index
This Author published in this journals
All Journal JSI: Jurnal Sistem Informasi (E-Journal) Infestasi Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Bisnis Dan Kajian Strategi Manajemen Global Financial Accounting Journal Journal of Applied Accounting And Business (JAAB) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi, Keuangan dan Perpajakan Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan
Johandri Iqbal
Politeknik Jambi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Pengaruh Profitabilitas dan Perencanaan Pajak terhadap Nilai Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Sasnipa, Pidian; Iqbal, Johandri; Saputra, Ferdyan Wana
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2203

Abstract

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.
Pengaruh Penjualan dan Utang terhadap Laba Bersih Perkebunan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Arisa, Eni; Iqbal, Johandri; Adinda, Pramesti Nurul
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2229

Abstract

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.
Analisis Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Putri, Indah Lestari; Iqbal, Johandri; Adinda, Pramesti Nurul
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 1 (2025): Inflasi - Mei
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i1.139

Abstract

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.
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 SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DI PT. PERKEBUNAN NUSANTARA IV JAMBI sonia agustina; Iqbal, Johandri; 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.v7i1.423

Abstract

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.
PENGARUH BIAYA PRODUKSI DAN BIAYA TENAGA KERJA TERHADAP LABA BERSIH PADA PERUSAHAAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA Fajar Allam Syah; Iqbal, Johandri; 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.v7i1.426

Abstract

The role of production costs and labor costs greatly influences the survival of the company in its operations. The use of these two factors will provide an illustration that the effectiveness of the use of production costs and labor costs will be directed at increasing and decreasing the company's net profit. The purpose of this study is to prove the effect of production costs and labor costs on net profit in oil palm plantation companies. This study takes time series data in the form of financial reports for the period 2020-2023. The analysis tool used is the SPSS version 25 program with data analysis used in this study, namely the classical assumption test and multiple linear regression and hypothesis testing using simultaneous tests (F) and partial tests (t) with the intention of determining the effect of independent variables on the dependent variable at a confidence level of 12.4% (à = 0.124). The results of this study indicate that production costs and labor costs simultaneously affect net profit. Production costs partially have no effect on net profit. Labor costs partially affect net profit.
PENGARUH INVESTASI AKTIVA TETAP TERHADAP LABA BERSIH PADA PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA Malia, Abel; Iqbal, Johandri; 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.v7i1.437

Abstract

The influence of fixed asset investment on net profit of oil palm plantation companieslisted on the Indonesia Stock Exchange in 2019-2023. The data used in this study are secondary data, namely data obtained from the Indonesia Stock Exchange of companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Data analysis uses quantitative data. Data analysis uses multiple linear regression methods. The results of the research show that fixed asset investment has a partial effect on net profits in oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. And simultaneously fixed asset investment on net profit in oil palm plantation companies listed on the (IDX) in 2019-2023.
ANALISIS PENGARUH JUMLAH WAJIB PAJAK TERHADAP PENERIMAAN PPH BADAN PADA KPP PRATAMA TELANAIPURA Nainggolan, Lady Matari; Johandri Iqbal; Pramesti Nurul Adinda
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.v7i1.440

Abstract

This study aims to analyze the effect of the Number of Taxpayers on Corporate Income Tax Revenue at KPP Pratama Telanaipura Jambi during the 2019-2023 period. Using a quantitative approach with simple linear regression analysis method, this research processes secondary data from KPP Pratama Telanaipura Jambi's annual reports. The analysis results show that the Number of Taxpayers has no significant effect on Corporate Income Tax Revenue, with a significance value of 0.075 (>0.05) and determination coefficient of 0.706. These findings imply that increasing tax revenue requires a comprehensive approach that focuses not only on expanding the taxpayer base but also on improving compliance and tax administration effectiveness.
PENGARUH PENJUALAN, AKTIVITAS OPERASI DAN BEBAN PAJAK PENGHASILAN TERHADAP LABA BERSIH PERUSAHAAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 - 2023 Eikla Ekel Malo Ikhtiar Lbs; Iqbal, Johandri; 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.v7i1.441

Abstract

This study aims to determine the extent of the effect of sales, operating activities and income tax expenses on net income. The population of this study is palm oil companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. Based on  the Purposive Sampling method, the number of research samples was 6 companies. The analysis carried out in this study is a classical assumption test, multiple linear regression test, R2 determination coefficient test, hypothesis test. The measuring instrument used for this analysis is the SPSS program. The results of this study are based on (t-test), sales have no effect on partial net profit with a sig value of 0,001 > 0.05, while operating activiies have no effect on the profit with a sig value of 0,275 < 0,05, and income tax expense affects net profit partially with a sig value of 0.001 < 0.05. Simultaneously (test f), sales and income tax expenses affect net income with Fvalue calculated  > Ftable which is 39,956 < 2,86.
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.
Co-Authors Anggun Wigiarti Anugerah, Muhammad Alfa Arisa, Eni Arisman - AYUNINGRUM, NIKEN Eikla Ekel Malo Ikhtiar Lbs Fajar Allam Syah Ferdyan Wana Saputra Habiba Oktarina Habiba Oktarina Heriyani Heriyani heriyani Indra Bayu lesmana Isroq Urrahmah M Deni Ferdiansyah Malia, Abel Mario Winaldi Pratama Martini Martini MS, Septia Anggi Pratiwi Muhammad Azrafeno Muhammad hadi saputra muhrizal, muhrizal Nainggolan, Lady Matari Netia S, Ervina Niken Ayuningrum Novita Hana Putri Pramesti Nurul Adinda Putri, Indah Lestari Refhika Dwi Yanthi Sapitri Saputra, Ferdyan Wana Sasnipa, Pidian Sigit Kurniawan Sintiawati, Debi Siti Mariyam Sonia agustina Utami, Neni Puji Virnanda Nurlina Yuventina Laura Hoba Yuventina Laura Hoba