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All Journal Journal of Applied Accounting And Business (JAAB) Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan
Haitamy, Eri Bestary Al
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Economics, Econometrics & Finance

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

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.
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.
The Pengaruh Sistem Informasi Akuntansi dan Motivasi Kerja Terhadap Kinerja Pegawai di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Provinsi Jambi Nuraimah, Nuraimah; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
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.v7i2.508

Abstract

This study aims to provide the impact of accounting information systems and work motivation on employee performance at the Regional Revenue and Financial Management Agency (BPKPD) of Jambi Province. This study is expected to provide clear insight into the importance of accounting information systems and work motivation in improving employee performance and providing suggestions for BPKPD human resources. This study uses a quantitative method with a descriptive approach, where data collection is carried out through surveys and questionnaires. Data collection was carried out using the Random Sampling method. The number of samples used was 35 people consisting of employees who work in the human resources department. Data collection took place through the distribution of several questionnaires. The measuring instrument used in this analysis was the SPSS version 30.0 program. The results of the analysis of this study indicate that the accounting information system variable partially does not have a significant effect on employee performance, while the work motivation variable partially has a significant effect on employee performance. Meanwhile, the accounting information system variable and work motivation simultaneously have a significant effect on employee performance.
PENGARUH PRODUKSI KELAPA SAWIT DAN TENAGA KERJA PADA PENDAPATAN USAHA TANAMAN KELAPA SAWIT DI PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)TAHUN 2020-2023 Tugiyarti, Siska; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
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.v7i2.509

Abstract

This research aims to determine the influence of palm oil production and labor on business income in oil palm plantation companies listed on the Indonesia Stock Exchange in 2020-2023. The data used in this research is secondary data, namely data obtained from companies listed on the Indonesia Stock Exchange in 2020-2023. Data analysis uses quantitative data. Data analysis uses multiple linear regression methods. The results of this research are: 1) Palm oil production has no effect because the t test results obtained a significance value of 0.393; 2) Labor partially has an influence and is significant at 0.004; 3) Business income simultaneously has an effect because the calculated F test results are 6.915 and the F table is 3.28.
A Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024: Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024 Sulisna, Mega; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
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.v7i2.518

Abstract

This study aims to analyze the comparison of the financial performance of conventional banks and Islamic banks listed on the Indonesia stock exchange using financial ratios. The method used in this study is quantitative descriptive with a purposive sampling approach, which resulted in six companies as research samples. The data used was obtained from the company's financial statements reported in Rupiah. The results of the study show that there is a significant difference in the analysis of banking financial ratios compared to their financial performance. This research is expected to contribute to a deeper understanding of the relationship between financial ratios and financial performance of companies
Co-Authors Ariyani, Ika Nuraimah, Nuraimah Pramesti Nurul Adinda puspita, shela Saputra, Ferdyan Wana Sulisna, Mega Tugiyarti, Siska