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Analisis Rasio Likuiditas Terhadap Kinerja Laporan Keuangan Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar di BEI 2021-2023 Septia Anggi Pratiwi MS; Johandri Iqbal; Ferdyan Wana Saputra
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 2 (2025): Inflasi - November
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i2.73

Penelitian ini bertujuan untuk menganalisis rasio likuiditas dan untuk mengetahui kinerja laporan keuangan pada perusahaan perkebunan kelapa sawit yang terdaftar di BEI periode 2021-2023 apakah perusahaan tersebut memilki kinerja laporan keuangan tahunan. Jenis penelitian yang digunakan adalah deskriptif kuantitaf. Teknik pengumpulan data yang digunakan menggunakan teknik dokumentasi dan studi pustaka. Selanjutnya, teknik analisis data yang digunakan adalah analisis rasio likuiditas, dengan menggunakan analisi ini akan memperlihatkan bagaimana kinerja laporan keuangan setiap perusahaan sawit yang terdaftar di BEI. Dari hasil penelitian ini menunjukkan bahwa rasio likuiditas dari 24 sampe perusahaan sawit yang terdaftar di BEI pada tahun 2021-2023 dapat dilihat bahwa ada beberapa perusahaan yang berada dalam kondisi baik dan kondisi kurang baik yang menyebabkan setiap perusahaan yang mengalami penuruan berada dibawah standar industri dan menyebabkan ketidakmampuan perusahaan dalam melunasi hutang lancarnya dengan menggunakan aset yang dimilki perusahaan.

Pengaruh Perencanaan Pajak dan Return On Assets Terhadap Return Saham Perusahaan Kelapa Sawit Yang Terdaftar di Bursa Efek Indonesia. Martini Martini; Johandri Iqbal; Ferdyan Wana Saputra
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 2 (2025): Inflasi - November
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i2.74

Penelitian ini berjudul “Pengaruh Perencanaan Pajak dan Return On Assets terhadap Return Saham Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia.” Tujuan dari penelitian ini adalah untuk menganalisis bagaimana perencanaan pajak serta return on assets (ROA) mempengaruhi return saham perusahaan kelapa sawit yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan serta informasi harga saham. Mengambil 7 sampel karena perusahaan yang secara aktif diperdagangkan dalam periode tersebut, perusahaan yang mempublikasikan laporan keuangan secara lengkap dan konsisten di BEI, serta perusahaan yang memiliki return saham yang bergerak positif selama periode penelitian. Hasil penelitian mengungkapkan bahwa perencanaan pajak memiliki pengaruh negatif dan signifikan terhadap return saham, dengan nilai signifikansi sebesar 0,004. Sebaliknya, ROA memberikan pengaruh positif yang signifikan terhadap return saham, dengan nilai signifikansi sebesar 0,003. Secara simultan, kedua variabel ini memiliki dampak signifikan terhadap return saham dengan nilai signifikansi sebesar 0,000. Adapun nilai R Square yang diperoleh adalah 0,651, yang menunjukkan bahwa 65,1% variasi dalam return saham dapat dijelaskan oleh perencanaan pajak dan ROA.

Pengaruh Struktur Modal Terhadap Profitabilitas Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Nadira Putri Dewi; Ery Bestary Al Haitamy; Ferdyan Wana Saputra
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 2 (2025): Inflasi - November
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i2.76

Permasalahan dalam penelitian ini berfokus pada bagaimana pengaruh struktur modal terhadap profitabilitas pada perusahaan perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023, khususnya untuk mengetahui apakah Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) memiliki pengaruh signifikan terhadap Return On Asset (ROA). Tujuan penelitian ini adalah untuk menganalisis dan mengetahui sejauh mana struktur modal yang diukur melalui DAR dan DER memengaruhi tingkat profitabilitas perusahaan yang diukur dengan ROA, baik secara parsial maupun simultan. Metode yang digunakan adalah metode penelitian kuantitatif dengan pendekatan deskriptif, menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan melalui situs resmi BEI. Data dianalisis dengan regresi linear berganda melalui uji asumsi klasik, uji t, uji F, dan koefisien determinasi (R²) menggunakan program SPSS versi 25.0. Hasil penelitian menunjukkan bahwa baik Debt to Asset Ratio (DAR) maupun Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap Return On Asset (ROA), dengan nilai signifikansi lebih besar dari 0,05. Secara simultan, kedua variabel tersebut juga tidak berpengaruh signifikan terhadap profitabilitas, dengan nilai Adjusted R Square sebesar 0,028 yang berarti hanya 2,8% variasi profitabilitas dapat dijelaskan oleh struktur modal, sementara sisanya dipengaruhi oleh faktor lain di luar penelitian ini.

Implementasi Corporate Sosial Responsibility Pada PT. Eloda Mitra Palembang Dedi Handoko; Niken Ayuningrum; Yesita Astarina; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.260

This study aims to provide an overview of the implementation of Corporate Social Responsibility and find out the CSR implementation efforts implemented by PT Eloda Mitra Palembang. The type of research used is qualitative descriptive research, this study seeks to describe the implementation of CSR as a form of business ethics related to the social responsibility of a company. Sampling was carried out using purposive sampling method, where the respondents interviewed were employees of PT Eloda Mitra Palembang, as well as questionnaires and in-depth interviews with operational managers of PT Eloda Mitra Palembang. The results of the study show that the CSR carried out by PT Eloda Mitra Palembang for the community and the environment in the aspect of education is in the form of buildings, educational facilities and subsidies. Improve health by building puskesmas in villages, providing equipment, deploying health workers as well as vehicles to provide health services to surrounding villages. Vocational training as well as efforts to develop businesses, provide support for SME initiatives and financing. For employees, the implementation of CSR programs aims to improve employee welfare, provide services, and training opportunities

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

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

Pengaruh Struktur Modal Terhadap PPh Badan Terutang Pada Perusahaan Perkebunan Sawit Yang Terdaftar Bursa Efek Indonesia (BEI) Tahun 2020-2022 Sonia Rianti; Ferdyan Wana Saputra; Niken Ayuningrum
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.v6i1.286

Based on the background description above, the formulation of this research problem is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable to palm oil plantation companies listed on the Indonesia Stock Exchange (BEI). ) The aim of this is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable on plantation companies listed on the Indonesia Stock Exchange (BEI). Data collection techniques are steps that The most important thing in the research process, because the main goal of research is to obtain data. The data collection technique needed here is which data collection technique is most appropriate, so that valid and reliable data is obtained. the 2020-2022 period that met the sampling criteria. The data analysis method used in this research uses descriptive statistical tests.

Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Agency Cost Perusahaan Sawit Yang Terdaftar Di BEI Periode 2018-2022 Dewi Kartika; Ferdyan Wana Saputra; Pramesti Nurul Adinda
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.v6i2.398

The aim of this research is to determine the effect of implementing good corporate governance on agency costs. The population is 24 companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, and a sample of 15 that meet the criteria for use in this research. The sampling technique in the research is purposive sampling and panel data regression method. The independent variables used are the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs. The problem formulation in this research aims to find out how significant the influence of the independent variable is on the dependent variable. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) in the form of an annual report. The data analysis technique used in the research is multiple linear regression analysis using the SPSS version 22 program. Based on the results of tests carried out in SPSS, the results show that there is no significant influence between the size of the board of directors on agency costs, the independent board of commissioners has no significant influence. significant effect on agency costs, managerial ownership has no significant effect on agency costs and foreign ownership has no significant effect on agency costs. In the F test or simultaneous test, it is concluded that there is a significant influence between the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs simultaneously. The r² value of 60.6% coefficient indicates that the independent variable simultaneously influences the dependent variable. Meanwhile, the remaining 39.4% is influenced by other variables outside this regression equation or variables that were not studied

Pengaruh PENGARUH AKUNTANSI BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN (2019-2023): PENGARUH AKUNTANSI BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN (2019-2023) Eni Maryani; Ery Bestari Al Haitamy; Ferdyan Wana Saputra
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.v7i1.413

Increasing company performance means increasing shareholder wealth, which has often been the focus of previous research. Company performance is investors' perception of the company. This research aims to determine the effect of environmental cost accounting on company financial performance. The company's financial performance is proxied by the Return on Assets (ROA) indicator. Furthermore, the research year focuses only from 2019- 2023. The results of hypothesis testing using SPSS show that the partial significance value for the environmental cost accounting variable is 0.145 > 0.05, which means that environmental cost accounting has no effect on the company's financial performance. So it can be concluded that H0 is accepted and Ha is rejected.

PENGARUH BEBAN PAJAK PENGHASILAN BADAN DAN PROFITABILITAS TERHADAP LABA BERSIH PADA PERUSAHAAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2023 Sapitri; Johandri Iqbal; Ferdyan Wana Saputra
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

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 kualitas pelayanan dan efektivitas sistem perpajakan elektronik terhadap kepuasan wajib pajak di kantor pelayanan pajak Tiarma; Ery Bestary Al Haitamy; Ferdyan Wana Saputra
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.v7i1.422

This study aims to analyze the relationship between service quality, the effectiveness of the electronic tax payment system, and taxpayer satisfaction at the Pratama Tax Office in Jambi Pelayangan. This research employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to 100 taxpayers residing in the Alam Barajo District, Jambi. Data analysis was conducted descriptively and associatively using SPSS software version 30.0. The results show that service quality and the electronic tax system have a positive and significant impact on taxpayer satisfaction. These findings indicate that improving service quality and optimizing a technology-based tax payment system can enhance taxpayer satisfaction and compliance. The implications of this study highlight the importance of innovation in tax services, particularly in implementing a more efficient digital system. By increasing accessibility and ease of the tax payment process, tax compliance levels are expected to improve. This study contributes to policymakers in designing strategies to enhance tax services.

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