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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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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.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 M Deni Ferdiansyah; Ferdiansyah, M Deni; 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.
Literasi Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Berbasis Excel dan Pelaporan Pajak dalam Peningkatan Akuntabilitas pada UMKM Aidoo Cakery khomah, lailatul isti; Johandri Iqbal; Dwi Novrian Yuliansyah
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/w5a6je11

Abstract

Kemampuan literasi Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menyusun laporan keuangan dan pelaporan pajak masih dianggap rendah, yang pada akhirnya memengaruhi akuntabilitas bisnis mereka. UMKM Aidoo Cakery masih mengandalkan pencatatan keuangan manual dan dasar yang tidak memenuhi Standar Akuntansi Keuangan untuk Badan Usaha Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini bertujuan untuk mengevaluasi tingkat literasi penyusunan laporan keuangan sesuai dengan SAK EMKM dengan bantuan Microsoft Excel, serta pelaporan pajak, untuk meningkatkan akuntabilitas di UMKM Aidoo Cakery. Pendekatan penelitian yang dipilih adalah kualitatif dengan metode deskriptif, menggunakan wawancara, observasi, dan dokumentasi untuk pengumpulan data. Analisis dilakukan dengan membandingkan kondisi pencatatan keuangan sebelum dan setelah penerapan laporan keuangan berbasis Excel sesuai dengan SAK EMKM. Hasil penelitian menunjukkan bahwa penerapan laporan keuangan berbasis Excel dapat menghasilkan dokumen yang lebih terorganisir dan sesuai standar, sekaligus memperdalam pemahaman pelaporan pajak, yang pada akhirnya meningkatkan akuntabilitas dalam pengelolaan keuangan UMKM.
Perancangan Laporan Keuangan dan Per[pajakan Berdasarkan SAK EMKM Berbasis Microsoft Excel Dalam Penentuan Laba Pada UMKM Moinies.jbi Agustin, Rini; Johandri Iqbal; 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: 10.37338/7wvsxw93

Abstract

The aims of this study to design a Microsoft Excel-based financial and tax reporting system for MSME Moinies.jbi in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Currently, Moinies.jbi only performs simple manual recording, so it is difficult to determine the accurate profits and fulfill tax obligations as per to Government Regulation Number 55 of 2022. The study uses a descriptive qualitative method through interviews, observation, and documentation. This research designs a digital accounting workflow from journals to financial statements as well as a 0.5% Final Income Tax calculation module. The results show that this Excel-based system design is capable of automatically and accurately generating the Statement of Financial Position, Income Statement, and Notes to Financial Statements (CaLK). The implementation of this model is proven effective in assisting the business owner in determining accountable net profit and simplifying the tax reporting process, serving as a practical solution for MSMEs to overcome human resource limitations in financial management and tax compliance.
IMPLEMENTASI SISTEM LAPORAN KEUANGAN DAN PERHITUNGAN PPH FINAL BERBASIS MICROSOFT EXCEL SEBAGAI UPAYA PENENTUAN LABA PADA UMKM KUE MAMA FADIL Pemas Hamonangan Sinaga; Iqbal, Johandri; 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/sntnqj72

Abstract

This study aims to implement a Microsoft Excel–based financial reporting system and Final Income Tax (PPh Final) calculation as an effort to determine profit at UMKM Kue Mama Fadil. The main problems identified include manual financial recording, non-compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and the absence of Final Income Tax calculation in accordance with Government Regulation Number 55 of 2022. This research applies an applied research method with a descriptive qualitative approach through observation, interviews, and documentation. The results indicate that the implementation of a Microsoft Excel–based financial reporting system enables the UMKM to record transactions systematically, prepare financial statements in accordance with SAK EMKM, determine business profit more accurately, and calculate Final Income Tax automatically and in an integrated manner. The system also improves the owner’s understanding of the business’s financial condition and tax obligations. Therefore, the Microsoft Excel–based financial reporting and Final Income Tax calculation system is considered effective and sustainable in supporting UMKM financial management. Keywords: MSMEs, Financial Statements, Final Income Tax.
Penerapan SAK EMKM dan PP No.55/2022 Berbasis Excel Untuk Peningkatan Laporan Keuangan dan Perhitungan PPh Final Pada UMKM Brownmix Factory Andari, Evi; Iqbal, Johandri; 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/h6wkaj34

Abstract

This study aims to determine how the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and Government Regulation No. 55 of 2022 implemented through excel can improve the quality of financial reports and final income tax calculations at Brownmix Factory MSMEs. The research method used is descriptive qualitative with the type of applied research. Data collection techniques are carried out through observation, interviews and documentation. The results of the study indicate that Brownmix Factory does not yet have systematic financial reports in accordance with SAK EMKM and has not calculated final income tax because it only focuses on recording incoming and outgoing cash and production operational activities. Brownmix Factory has structured, accurate and standardized financial reports and calculates final income tax according to applicable tax regulations after implementing an excel template integrated with SAK EMKM and PP No. 55 of 2022 in its financial recording process.
Perancangan Sistem Pencatatan Transaksi Berbasis Microsoft Excel Untuk Mendukung Penyusunan Laporan Keuangan Dan Pelaporan Pajak Pada UMKM Bengkel Kasda Motor rafika; Johandri Iqbal
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/zfn0h971

Abstract

This study aims to design a transaction recording system based on Microsoft Excel to support financial statement preparation and tax reporting at UMKM Bengkel Kasda Motor. The research was conducted due to the existing manual recording system that has not been able to produce financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and has not supported accurate calculation of the 0.5 percent Final Income Tax. The research method used in this study is a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the Microsoft Excel-based recording system is designed to record daily transactions in a structured and integrated manner and generate financial reports consisting of income statements, statements of financial position, and notes to financial statements in accordance with SAK EMKM. Additionally, the system can assist in calculating and adjusting the reporting of Final Income Tax at a rate of 0.5 percent automatically based on business turnover data. Therefore, the designed system can serve as a practical solution for improving financial recording quality and tax compliance.
Desaign DESIGN OF BOOKKEEPING IMPLEMENTATION STRATEGY IN UMKM USING SIMPLE FINANCIAL AND TAX SYSTEM USING EXCEL IN Y.F SAUDARA RESTAURANT Mardianasari, Lili; Iqbal, Johandri; 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/kbqszh96

Abstract

Micro, Small, and Medium Enterprises (MSMEs) often face difficulties in implementing structured bookkeeping and financial reporting in accordance with accounting standards. Rumah Makan Y.F Saudara still applied manual financial recording, resulting in difficulties in determining profit and tax obligations. This study aims to design and implement a simple bookkeeping and taxation system based on Microsoft Excel in accordance with the Financial Accounting Standards for MSMEs (SAK EMKM). This research uses a qualitative approach with data collection through observation, interviews, and documentation. The designed system includes cash transactions, purchases, sales, income statements, notes to financial statements, and MSME final income tax calculation. The results show that Microsoft Excel improves accuracy, organization, and ease of financial management and helps MSMEs understand their financial condition and tax responsibilities.
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