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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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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 Penjualan Dan Beban Pajak Penghasilan Terhadap Laba Bersih Pada Perusahaan Sawit Di BEI Wardana, Bisma; Ayuningrum, Niken; 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.v6i2.400

Abstract

This study aims to determine the extent of the effect of sales 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 2019-2022 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 0.822 > 0.05, while income tax expense affects net profit partially with a sig value of 0.000 < 0.05. Simultaneously (test f), sales and income tax expenses affect net income with Fvalue calculated > Ftable which is 129.669 > 3.32
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
INTEGRASI TEORI KINERJA PERUSAHAAN DAN TEORI KEPEMIMPINAN TRANSFORMASIONAL DALAM MENINGKATKAN DAYA SAING ORGANISASI Adinda, Pramesti Nurul; Hendayana, Yayan
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.533

Abstract

This study aims to integrate organizational performance theory and transformational leadership theory as a conceptual framework for enhancing organizational competitiveness in an increasingly dynamic era of global competition. Organizational performance theory emphasizes the importance of operational effectiveness, resource efficiency, and the achievement of strategic objectives as indicators of organizational success. Meanwhile, transformational leadership theory focuses on leaders' ability to inspire, motivate, and transform organizational members to achieve optimal performance through the development of shared vision, empowerment, and intellectual stimulation. The integration of these two theories yields a conceptual model that positions transformational leadership as the primary driving factor for improving organizational performance, which ultimately has implications for enhancing organizational competitiveness. This study employs a conceptual approach by examining relevant empirical and theoretical literature. The analysis reveals that transformational leaders play a crucial role in creating an adaptive and innovative organizational culture, which serves as the principal foundation for sustainable competitive advantage. Thus, the integration of organizational performance theory and transformational leadership theory provides a new perspective in understanding the internal mechanisms of organizations for achieving long-term competitive advantage. This article recommends the implementation of transformational leadership style as a primary strategy in organizational performance development and competitiveness enhancement across various industry sectors.
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