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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 Jurnal Akuntansi Barelang 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

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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 M Deni Ferdiansyah; 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.
Pemberdayaan CV Dazry Harapan Melalui Digitalisasi Stok Dan Standar Produksi Muhammad Hadi Saputra; Sigit Kurniawan; Johandri Iqbal
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 8 No. 4 (2025): Oktober 2025
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v8i4.4098

Abstract

Abstract: This community service program was carried out to empower the Dazry Harapan Household Industry, a laundry perfume MSME in Jambi City. The partner faced two main problems: business management that was still manual and unstructured production processes. The proposed solutions included the digitalization of transaction and stock recording through a web-based system, the preparation of Standard Operating Procedures (SOP) for production, and digital literacy training. The implementation method consisted of planning, training, mentoring, and evaluation, involving lecturers and students. The results showed that the program targets were achieved: 100% of transactions and stock were recorded digitally, production capacity increased by at least 50%, production cycle time was reduced by 30%, and there were indications of increased revenue and partner satisfaction. This program not only improved business efficiency and product quality consistency but also created a social impact by enhancing the digital literacy of the partner. Furthermore, the program contributes to the achievement of the SDGs (Goal 8: Decent Work and Economic Growth) and university performance indicators. In the future, the developed system is recommended to be integrated with e-commerce platforms to expand market access. Keywords: community empowerment; digitalization; jambi city; sop production; stock management Abstrak: Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberdayakan UMKM parfum laundry Dazry Harapan di Kota Jambi. Mitra menghadapi dua permasalahan utama, yaitu manajemen usaha yang masih manual dan proses produksi yang belum terstruktur. Solusi yang ditawarkan adalah digitalisasi pencatatan transaksi dan stok berbasis web, penyusunan Standar Operasional Prosedur (SOP) produksi, serta pelatihan literasi digital. Metode pelaksanaan meliputi perencanaan, pelatihan, pendampingan, dan evaluasi dengan melibatkan dosen dan mahasiswa. Hasil kegiatan menunjukkan tercapainya target program, yakni 100% pencatatan transaksi dan stok dilakukan secara digital, peningkatan kapasitas produksi minimal 50%, penurunan waktu siklus produksi sebesar 30%, serta adanya indikasi peningkatan omzet dan kepuasan mitra. Kegiatan ini tidak hanya meningkatkan efisiensi usaha dan konsistensi kualitas produk, tetapi juga memberikan dampak sosial berupa peningkatan literasi digital mitra. Selain itu, program ini berkontribusi pada pencapaian SDGs (Tujuan 8: Pekerjaan Layak dan Pertumbuhan Ekonomi) dan IKU perguruan tinggi. Ke depan, sistem digital ini direkomendasikan untuk dikembangkan lebih lanjut melalui integrasi dengan e-commerce guna memperluas akses pasar. Kata kunci: digitalisasi; kota jambi; manajemen stok; pemberdayaan masyarakat; sop produksi
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Novita Hana Putri; Johandri Iqbal; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.285

Abstract

This research aims to analyze the factors that influence the timeliness of submitting financial reports to oil palm plantation companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study were 28 oil palm plantation companies listed on the Indonesia Stock Exchange. The sample was determined based on the purposive sampling method, with a total sample of 19 oil palm plantation companies so that the total observations in this study were 57 observations. Researchers used logistic regression analysis techniques. The research results simultaneously show that profitability and leverage have no effect on the timeliness of submitting financial reports. The partial research results show that profitability has no effect on the Timeliness of Submission of Financial Reports and leverage has no effect on the Timeliness of Submission of Financial Reports
Evaluasi Tentang Pemungutan Pajak Bumi Dan Bangunan Sebagai Pendapatan Pajak Daerah Di Kota Jambi Muhrizal, Muhrizal; Iqbal, Johandri; 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.v6i2.399

Abstract

The influence of the evaluation of land and building tax collection carried out by the government in carrying out its rights and obligations as a fiscus, especially in the regional sector of Jambi City entitled "Evaluation of Land and Building Tax Collection as Regional Tax Revenue in Jambi City (Case Study of the Agency Management of Regional Taxes and Levies)" at the Tax Accounting Department, Jambi Polytechnic. This research, which was supervised by Johandri Iqbal SE., M.S.Ak, and Pramesti Nurul Adinda, S.E, MM, used the descriptive qualitative research method. This study focuses on the evaluation system for collecting land and building tax at the Office of the Regional Tax and Levy Management Agency in Jambi City, with data on the realization target for PBB collection in Jambi City from 2018 to 2022. The results of the research show that Jambi City's land and building tax collection in 2018 and in 2019 there was quite a decrease, but from the 5 years presented, the calculations in 2020, 2021 and 2022 obtained results that increased and increased greatly
Pengaruh Pemahaman Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Jambi Anugerah, Muhammad Alfa; Iqbal, Johandri; 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.v6i2.401

Abstract

The purpose of this research is to determine the effect of taxpayer understanding on individual taxpayer compliance, to determine the effect of tax sanctions on individual taxpayer compliance, to determine the effect of taxpayer understanding and tax sanctions on individual taxpayer compliance in the city of Jambi. The population used in this research is individual taxpayers in the city of Jambi. The population used in this research in 2022 will be 230,533. Sampling uses the probability sampling method. The sample in this study was 100 individual taxpayers. The data collection technique is questionnaire media. The data analysis techniques used are data validity and reliability, multiple linear regression, classical assumptions, coefficient of determination and hypothesis using the t test and F test. The results of this research show that understanding taxpayers influences individual taxpayer compliance. Tax sanctions affect individual taxpayer compliance. Taxpayer understanding and tax sanctions jointly influence individual taxpayer compliance
Analisis Perbandingan Kinerja Keuangan Rasio Car, Nim Dan Roa Bank Syariah Dan Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Mariyam, Siti; Iqbal, Johandri; Ayuningrum, Niken
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.v6i2.402

Abstract

This research is motivated by the phenomenon of the increasingly rapid growth of banking in Indonesia, in particular, both sharia and conventional banking. Where in general there are differences in the legal umbrella used and in the form of profit recovery. One of the factors that banks must pay attention to in order to continue to survive is the performance (financial condition) of the bank. The aim of this research is to analyze the significant differences between the financial performance of Islamic banking and conventional banking based on CAR, NIM and ROA ratios. The population in this research is sharia banks and conventional banks listed on the Indonesia Stock Exchange (BEI) for the 2022-2023 period. The sampling technique uses a purposive sampling method. The type of data analysis used in research is using quantitative data analysis techniques which only use number calculations and then draw conclusions. The testing technique used in this research uses descriptive statistical tests and independent sample tests. This research uses SPSS Version 23 statistical software. The results of this research are that there is no difference in the financial performance of Islamic banking and conventional banking based on CAR, NIM and ROA ratios
Analisis Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI Johandri Iqbal; Heriyani; Habiba Oktarina
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.11

Abstract

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.
Web based payroll information system at PT. Mega Pratama Insurance Johandri Iqbal
Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v1i1.19

Abstract

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.
Sistem Perhitungan Penggajian Pekarya Berbasis Web Di PT. Petrowell Energi Refhika Dwi Yanthi; Johandri Iqbal
Journal of Applied Accounting And Business Vol. 2 No. 1 (2020): JAAB - Juni 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i1.52

Abstract

PT. Petrowell Energi is a company engaged in contracting, trading, repair for industrial equipment and the provision of services for empowering human resources. In providing services, this company processes its data using a computerized but simple payroll system that uses software Ms. Excel, so that in processing data experienced obstacles that cause the process of errors such as incorrect inputting salary data, personal data and salary reports that must be calculated and the process of calculation is repeated from each employee. The purpose of this web-based payroll information system is to overcome the problems that arise in the manual system currently running at PT. Petrowell Energy as well as being a good solution for companies for the creation of a more transparent and accountable system, in its processing it will be more effective and efficient. The method of data collection is done by means of interviews, observations, documentation and analysis of systems used by the company. The results of this study are to produce a computerized payroll information system that is provided with ease in providing payroll data information such as employee data information, and payroll data. In payroll data information systems, the authors use data flow diagrams, DFD, ERD, and MySQL for data processing.
Co-Authors Aditya Zira Prama Andari, Evi Anggun Wigiarti Anugerah, Muhammad Alfa Arisa, Eni Arisman - AYUNINGRUM, NIKEN Debi Sintiawati DOMINIKA SIBAGARIANG, EFRY YENI Dwi Novrian Yuliansyah Dwi Novrian Yuliansyah Eikla Ekel Malo Ikhtiar Lbs Ervina Netia S Fajar Allam Syah Ferdiansyah, M Deni Ferdyan Wana Saputra Ferdyan Wana Saputra Habiba Oktarina Habiba Oktarina Heriyani Heriyani heriyani Indra Bayu lesmana Isroq Urrahmah Junaidi Junaidi khomah, lailatul isti Linda M Deni Ferdiansyah Malia, Abel Mardianasari, Lili Mario Winaldi Pratama Martini Martini Muhammad Azrafeno Muhammad hadi saputra muhrizal, muhrizal Nainggolan, Lady Matari Niken Ayuningrum Novita Hana Putri Pemas Hamonangan Sinaga Pramesti Nurul Adinda Putri, Indah Lestari Rafika Ramadhan, Ivan Refhika Dwi Yanthi Rini Agustin Sandi Saputra Sapitri Saputra, Ferdyan Wana Sasnipa, Pidian Septia Anggi Pratiwi MS Sigit Kurniawan Siti Mariyam Situmorang, Firman Sonia agustina Tia Isnaeni Utami, Neni Puji Virnanda Nurlina Yuliansyah, Dwi Novrian Yuventina Laura Hoba Yuventina Laura Hoba