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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 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 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.
Perancangan Sistem Informasi Akuntansi Penjualan Berbasis Web Pada Saiioproject Jambi Johandri Iqbal; Yuventina Laura Hoba
Journal of Applied Accounting And Business Vol. 3 No. 1 (2021): JAAB - Juni 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.776 KB) | DOI: 10.37338/jaab.v3i1.64

Abstract

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
PENGARUH HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021 Niken Ayuningrum; Johandri Iqbal; Ferdyan Wana Saputra; Muhammad Azrafeno
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.222

Abstract

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.
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