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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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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.
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.
Pengaruh Brand Image dan Promosi Tiktok Terhadap Keputusan Pembelian Di Poljam Mart ariska, yuni; Handoko, Dedi; Adinda, Pramesti Nurul
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/n8rxf961

Abstract

This study aims to determine the effect of Brand Image and TikTok Promotion on Purchase Decisions of consumers at Poljam Mart. This research employs a quantitative method with data collected through questionnaires distributed to 91 respondents. Prior to data analysis, the research instruments were tested using validity and reliability tests. The results indicate that all questionnaire items have r-count values greater than r-table values, and the Cronbach’s Alpha value is 0.70, indicating that the instruments are valid and reliable. Data analysis was conducted using multiple linear regression, including t-test, F-test, and coefficient of determination (R²). The results show that partially, Brand Image has a significant effect on Purchase Decisions with a significance value of 0.000 < 0.05, while TikTok Promotion also has a significant effect on Purchase Decisions with a significance value of 0.028 < 0.05. Simultaneously, Brand Image and TikTok Promotion have a significant effect on Purchase Decisions, as indicated by an F-value of 67.539 and a significance value of 0.000. The coefficient of determination (R²) of 0.606 indicates that 60.6% of purchase decisions are influenced by Brand Image and TikTok Promotion, while the remaining 39.4% are influenced by other factors outside this study. Keywords: Brand Image, TikTok Promotion, Purchase Decision.
Systematic Literature Review: Determinan Brand Trust Perguruan Tinggi Melalui Brand Image Dengan Akreditasi Sebagai Variabel Moderasi Adinda, Pramesti Nurul; Ali, Hapzi
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/wsfbee77

Abstract

The study aims to analyze factors affecting university brand trust through brand image with accreditation as a moderating variable. The research object is higher education institutions in the context of educational marketing. The method used was a systematic literature review based on Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines through literature searches in Google Scholar and scopus for the period 2021–2026. Based on the selection process, 15 articles met the inclusion criteria. The results showed that campus facilities, campus activities, alumni influence, digital marketing, and tuition fees positively affect university brand image. Furthermore, brand image significantly affects brand trust, while accreditation strengthens the relationship between brand image and brand trust. In conclusion, improving university brand trust requires integrated strategies through service quality enhancement, student experience, alumni reputation, digital marketing, affordable tuition, and stronger accreditation.
UMKM Go To Digital: Transformasi Bisnis di Era Digital pada UMKM Kota Jambi Dedi Handoko; Andel Hopi; Pramesti Nurul Adinda; Dila Nurlaila
Interaksi : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): Interaksi - Juni
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/interaksi.v2i1.269

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.
Analisis Pengaruh Pengetahuan, Kesadaran, dan Sanksi Administratif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi di Kecamatan Dendang Ika Ariyani; Eri Bestary Al Haitamy; Pramesti Nurul Adinda
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.v2i2.75

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kecamatan Dendang. Metode yang digunakan adalah survei dengan kuesioner sebagai alat pengumpul data, melibatkan 100 responden yang merupakan wajib pajak terdaftar. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan wajib pajak dan kesadaran wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Namun, sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Temuan ini mengindikasikan bahwa peningkatan pengetahuan dan kesadaran mengenai kewajiban perpajakan dapat mendorong kepatuhan wajib pajak, sementara sanksi perlu diperkuat agar lebih efektif dalam meningkatkan kepatuhan.
Pengaruh Pemahaman Akuntansi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada UMKM Telanaipura) Debi Sintiawati; Johandri Iqbal; Pramesti Nurul Adinda
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.v2i2.78

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