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Journal of Applied Accounting And Business (JAAB)
Published by Politeknik Jambi
ISSN : 26855569     EISSN : 26862638     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal JAAB (Jurnal of Applied Accounting And Business) adalah jurnal peer-review yang ditujukan untuk menerbitkan penelitian-penelitian terkait penerapan akuntansi dan bisnis termasuk sistem informasi akuntansi. Jurnal ini difokuskan kepada disiplin ilmu akuntansi, bisnis, dan sistem informasi akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 154 Documents
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Pengaruh Teknologi Blockchain Terhadap Proses Audit Bambang Wahyudi; Dewi, Milatina Laksmita; Azizah, Nurifa Laksmitasari
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.v7i1.463

Abstract

Blockchain technology has a significant impact on audit practices, especially in improving the efficiency, effectiveness, and reliability of financial information. This technology offers advantages in the form of data transparency, transaction immutability, and real-time access that allow audits to be carried out continuously. This study aims to examine the influence of blockchain technology on the audit process and identify the challenges and opportunities for its implementation in the context of audit practices in Indonesia. The method used is a systematic literature review of various accredited scientific publications over the past decade (2014–2024). The results of the study show that blockchain is able to accelerate the data verification process, minimize the risk of errors, and encourage integration between accounting and audit systems. However, the implementation of this technology still faces obstacles in the form of limited technical competence of auditors, uneven infrastructure, and the need to adapt to a digital-based audit approach. Therefore, a capacity building strategy and increasing technological literacy are needed in the accounting profession to support optimal blockchain implementation
Reformulasi Kerangka Sharia Sustainability Accounting: Studi Normatif pada Industri Halal Moh Eko Saputro; Fatimah, Siti; Pratista, Ardhana Reswari Hasna
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.v7i1.468

Abstract

This study aims to reformulate a conceptual framework for sustainability accounting based on Islamic values, specifically tailored for the halal industry. While global sustainability reporting standards such as the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards have become widely adopted, they remain secular and value-neutral, often lacking spiritual and ethical dimensions essential in Islamic business ethics. Through a normative-conceptual approach, this research critically examines the normative gaps in conventional sustainability frameworks when applied to halal enterprises and proposes an alternative model rooted in maqashid al-shariah and Islamic ethics (akhlaq). The scope of the study includes a comprehensive literature analysis of conventional standards, classical Islamic legal texts, and contemporary fatwas and regulations relevant to halal enterprises in Indonesia. The findings highlight three key gaps: the absence of spiritual accountability, the lack of faith-based social justice indicators (e.g., zakat, waqf), and the need for ethical environmental stewardship based on the concept of khalifah and amanah. As a result, the study proposes a new sustainability accounting framework consisting of three integrated dimensions spiritual, social, and ecological—each aligned with specific Islamic values and reporting indicators. This framework emphasizes dual accountability: to society and to God. The conclusion affirms that sustainability accounting in the halal industry must evolve beyond profit and compliance, toward a spiritually grounded, ethically driven model that reflects the holistic nature of Islamic business
pengaruh PENGARUH PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN ELECTRONIC FILLING PADA KPP PRATAMA JAMBI PELAYANGAN TAHUN (2019-2023): PENGARUH PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN ELECTRONIC FILLING PADA KPP PRATAMA JAMBI PELAYANGAN TAHUN (2019-2023) Mutia, Asyifa; Haitamy, Ery 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.v7i1.407

Abstract

This research aims to examine the influence of taxpayer perceptions on the use of electronic filling in KPP Pratama Jambi Pelayangan. Electronic filing is a system for filling out and submitting tax documents electronically which is designed to make it easier for taxpayers to report their tax obligations. The research method used is a survey method using a questionnaire as a data collection instrument. The sample for this research is taxpayers registered at KPP Pratama Jambi Pelayangan. The collected data will be analyzed using regression analysis to test the relationship between taxpayer perceptions and the use of electronic filling. With better understanding, it is hoped that the effectiveness of using electronic filling in carrying out tax obligations can be increased. This research can also be a basis for developing more effective policies and strategies in increasing.
PENGARUH MODAL KERJA DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Ahmad Yusuf Aras; Haitamy, Ery 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.v7i1.411

Abstract

The role of working capital and sales is very influential on the survival of the company in its operation. The use of these two factors will give an idea that the effectiveness of the use of working capital and sales will be directed at increasing and decreasing the company's net profit. The purpose of this study is to prove the influence of working capital and sales on net profit in oil palm plantation companies.  This study takes data in a time series in the form of financial statements for the period 2019-2023. The analysis tool used is the spss version 25 program with the data analysis used in this study, namely the classical assumption test and multiple linear regression test and the R2 determination coefficient test and hypothesis testing using partial tests (t) and simultaneous tests (F) with the intention of determining the influence of independent variabels on bound variabels at a confidence level of 63.2% (á = 0.05).  The results of this study are based on (Test-t), working capital has no effect on net profit partially with a calculated value of 1.374 < ttable 2.011, while sales have an effect on net profit partially with a calculated value of 6.101 > ttable 2.011. Simultaneous (Test-F), working capital and sales immediately affected the net profit with the value of Fcal > Ftable, which was 40.330 > 3.20.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak PBB Dalam Membayar Pajak Di Kelurahan The Hok, Kota Jambi. Yulia Wulandari; Haitamy, Ery 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.v7i1.412

Abstract

This study aims to determine the extent of the influence of taxpayer knowledge and tax sanctions on taxpayer compliance. The population of this study is PBB taxpayers in The Hok Village, Jambi City. This type of research is quantitative with a survey method. The technique used in the data collection of this study is Purposive Sampling, the number of samples used is 100 samples. Data collection is by sharing several questionnaire statements. The result of this analysis is that taxpayers' knowledge and partial tax sanctions on taxpayers' compliance in paying Land and Building Tax have a positive and significant effect. Meanwhile, taxpayer knowledge and tax sanctions simultaneously on taxpayers' compliance in paying Land and Building Tax have a positive and significant effect.
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) Maryani, Eni; Haitamy, Ery Bestari Al; Saputra, Ferdyan Wana
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

Abstract

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; Iqbal, Johandri; Saputra, Ferdyan Wana
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

Abstract

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; Haitamy, Ery Bestary Al; Saputra, Ferdyan Wana
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

Abstract

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.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DI PT. PERKEBUNAN NUSANTARA IV JAMBI sonia agustina; 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.v7i1.423

Abstract

This study aims to find out the extent of the influence of accounting information systems and internal control on. The population of this study is all employees at PT. Nusantara IV Jambi Plantation. This type of research is quantitative. The technique used in the data collection of this study is Purposive Sampling, the number of samples used is 35 samples consisting of employees who are in charge of finance and internal control. Data collection is by sharing several questionnaire statements. The measuring tool used in this analysis is the SPSS version 30.0 program. The results of this analysis are that  the Accounting Information System variable partially does not have a significant effect on the Quality of Financial Statements, and the Internal Control variable partially has a positive and significant effect on the Quality of Financial Statements. Meanwhile, the Accounting Information System and Internal Control variables simultaneously have a positive and significant effect on the Quality of Financial Statements.
Pengaruh Produksi Kelapa Sawit Dan Tenaga Kerja Pada Pendapatan Tanaman Kelapa Sawit di Kecamatan Dendang Kabupaten Tanjung Jabung Timur Joko Pangestu; Haitamy, Ery Bestary Al; Saputra, Ferdyan Wana
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.v7i1.425

Abstract

This study aims to determine how oil palm production and the amount of labor affect farmers' income in Dendang Sub-district. Oil palm production is the main factor that determines farmers' income, while labor helps in the production process. However, it is not yet known whether both actually affect farmers' income. For this reason, this study uses quantitative methods with multiple linear regression analysis to understand the relationship between production, labor, and farmers' income. The results show that oil palm production has a major influence on farmers' income. The more yields obtained, the higher the income received. In contrast, the amount of labor used does not have a significant influence on farmers' income. This means that the number of laborers working in the production process does not directly increase farmers' income. Based on the results of the study, increasing farmers' income in Dendang Sub-district should be focused on increasing oil palm production. Ways that can be done are by using better agricultural technology, superior seeds, and more effective cultivation methods. Thus, farmers can increase their yields without having to rely on more labor

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