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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Applied Accounting And Business (JAAB) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi, Keuangan dan Perpajakan Interaksi : Jurnal Pengabdian Kepada Masyarakat Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan
Pramesti Nurul Adinda
Politeknik Jambi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences

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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.
ANALISIS KINERJA KEUANGAN DENGAN METODE EVA DAN MVA PADA PT.PP LONDON SUMATRA INDONESIA Tbk puspita, shela; Haitamy, Eri Bestary Al; 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.v7i1.435

Abstract

This study aims to analyze the financial performance of PT.PP London Sumatra Indonesia Tbk (LSIP), during the 2019-2023 period. The method used in this research is the calculation method of Economic Value Added (EVA) and Market Value Added (MVA). The type of data used is secondary data or financial information derived from the LSIP Annual Financial Report. The data collection method used is the documentation technique in the form of collecting written data in documents through the Indonesia Stock Exchange (IDX) website and the official website of PT.PP London Sumatra Indonesia Tbk. The results showed that in the 2019-2023 research period, the analysis of financial performance using the EVA and MVA methods was overall positive, which means that the company's financial performance is healthy so that the company is able to generate accounting profit, economic profit and generate wealth value for investors.
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 Pemahaman Akuntansi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada UMKM Telanaipura) Sintiawati, Debi; Johandri Iqbal; Pramesti Nurul Adinda
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 2 (2025): Inflasi - November
Publisher : PT. Faaslib Serambi Media

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Abstract

Penelitian ini menganalisis pengaruh pemahaman akuntansi pajak terhadap kepatuhan wajib pajak UMKM di Telanaipura, Kota Jambi, periode 2019–2022. Rendahnya kepatuhan pajak UMKM menjadi permasalahan utama yang diteliti. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan penyebaran kuesioner kepada 134 responden, kemudian data dianalisis menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa pemahaman akuntansi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM, dengan nilai koefisien determinasi (R²) sebesar 0,719, yang berarti pemahaman akuntansi pajak menjelaskan sebesar 71,9% variasi kepatuhan wajib pajak, sedangkan sisanya sebesar 28,1% dipengaruhi oleh faktor lain di luar penelitian. Artinya, semakin tinggi tingkat pemahaman akuntansi pajak, semakin tinggi pula kepatuhan wajib pajak. Kesimpulan penelitian ini menekankan pentingnya edukasi dan sosialisasi perpajakan bagi UMKM. Rekomendasi yang diajukan adalah peningkatan pelatihan serta penyederhanaan administrasi pajak untuk mendukung kepatuhan pajak UMKM.
Analisis Kinerja Keuangan Menggunakan Metode Rasio Likuiditas Pada PT Astra Agro Lestari Periode 2020-2023 Netia S, Ervina; Iqbal, Johandri; Adinda, Pramesti Nurul
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 2 (2025): Inflasi - November
Publisher : PT. Faaslib Serambi Media

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Abstract

Permasalahan yang melatarbelakangi penelitian ini adalah terjadinya fluktuasi pada rasio likuiditas PT Astra Agro Lestari Tbk selama periode 2020–2023, yang menunjukkan adanya ketidakstabilan dalam kemampuan perusahaan memenuhi kewajiban jangka pendeknya. Kondisi ini menimbulkan kekhawatiran terkait efektivitas pengelolaan aset lancar dan kewajiban lancar perusahaan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Astra Agro Lestari Tbk berdasarkan rasio likuiditas, serta mengidentifikasi tren Current Ratio, Quick Ratio, dan Cash Ratio selama periode tersebut. Metode penelitian yang digunakan adalah deskriptif kuantitatif, dengan pendekatan time series dan cross-section, Hasil penelitian menunjukkan bahwa rasio likuiditas perusahaan mengalami fluktuasi selama periode penelitian. Current Ratio tertinggi terjadi pada tahun 2022 sebesar 3,60 kali dan terendah pada tahun 2021 sebesar 1,57 kali. Quick Ratio dan Cash Ratio juga menunjukkan pola yang sama, dengan nilai rata-rata Cash Ratio sebesar 0,62 kali yang berada di atas standar industri (0,5 kali), menandakan kestabilan kas yang baik. Secara umum, PT Astra Agro Lestari Tbk masih mampu menjaga tingkat likuiditas dalam batas aman meskipun belum sepenuhnya stabil. Diperlukan strategi pengelolaan aset lancar dan kewajiban jangka pendek yang lebih efisien agar kinerja keuangan perusahaan dapat meningkat secara berkelanjutan.
UMKM Go To Digital: Transformasi Bisnis di Era Digital pada UMKM Kota Jambi Handoko, Dedi; Hopi, Andel; Adinda, Pramesti Nurul; Nurlaila, Dila
Interaksi : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): Interaksi - Juni
Publisher : PT. Faaslib Serambi Media

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Abstract

Tulisan ini menguraikan pelaksanaan pelatihan transformasi digital bagi 60 pelaku UMKM di berbagai wilayah Kota Jambi. Pelatihan difokuskan pada tiga topik utama: (1) penerapan Bisnis Digital dan peningkatan legalitas usaha melalui pendaftaran NIB (Nomor Induk Berusaha) via OSS; (2) pencatatan keuangan digital menggunakan aplikasi BukuKas; dan (3) strategi konten promosi digital melalui media sosial. Metodologi kegiatan berupa sosialisasi dan workshop interaktif yang meliputi ceramah, simulasi langsung, serta evaluasi berbasis pre-test dan post-test literasi digital. Hasilnya, mayoritas peserta melaporkan peningkatan pemahaman dan praktik nyata pasca pelatihan: misalnya 80% peserta berhasil mendaftar NIB sendiri, 88% rutin mencatat keuangan digital, dan 75% aktif membuat konten promosi (Tabel 1). Skor rata-rata literasi digital peserta juga meningkat signifikan dari pre-test ke post-test (Gambar 1). Analisis menunjukkan bahwa intervensi edukatif terstruktur dapat mempercepat adopsi teknologi digital bagi UMKM. Penerapan OSS untuk NIB serta aplikasi BukuKas terbukti efektif mendukung formalitas usaha dan pencatatan keuangan yang lebih baik.
Pengaruh Pertumbuhan Aset Dan Profitabilitas Terhadap Nilai Perusahaan Pada Sektor Perusahaan Perkebunan Kelapa Sawit Di Bursa Efek Indonesia Lailiya Hidayati; Niken Ayuningrum; Pramesti Nurul Adinda
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.v6i1.283

Abstract

Aizn increaise in compainy vailue meains ain increaise in shaireholder weailth thait hais often been the focus of previous reseairch. Compainy vailue is the investor's perception of the compainy towairds the compainy. This study aims to determine the effect of aisset growth aind compainy profitaibility on compainy vailue. Aisset growth here is proxied with the Totail Aisset Growth (TAiG) indicaitor, then Profitaibility is proxied with the Return onAisset (ROAi) indicaitor, aind Compainy Vailue is proxied with the Price to Book Vailue (PBV)indicaitor. Furthermore, the reseairch yeair focusess only on stairting from 2020-2022. Theresults of hypothesis testing using SPSS show thait pairtiailly the significaince vailue for aissetgrowth vairiaibles is 0.145 > 0.05 which meains thait aisset growth hais no effect on compainyvailue. While the profitaibility vairiaible is 0.113 > 0.05 which meains thait the profitaibilityvairiaible hais no effect on the compainy vailue
Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Agency Cost Perusahaan Sawit Yang Terdaftar Di BEI Periode 2018-2022 Kartika, Dewi; Saputra, Ferdyan Wana; 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.v6i2.398

Abstract

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
Co-Authors Ahmad Yusuf Aras Al Haitamy, Eri Bestary Anugerah, Muhammad Alfa Arisa, Eni Ariyani, Ika AYUNINGRUM, NIKEN Dedi Handoko Dewi Kartika Dila Nurlaila Egi Delgia Eikla Ekel Malo Ikhtiar Lbs Fajar Allam Syah Febri Dristyan Haitamy, Eri Bestary Al Haitamy, Ery Bestary Al Hopi, Andel Johandri Iqbal Lailiya Hidayati Malia, Abel muhrizal, muhrizal Mutia, Asyifa Nainggolan, Lady Matari Netia S, Ervina Niken Ayuningrum puspita, shela Putri, Indah Lestari Saputra, Ferdyan Wana Saputra, Muhammad Hadi Sintiawati, Debi Sonia agustina Utami, Neni Puji Wardana, Bisma Yayan Hendayana Yulia Wulandari