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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 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 Laporan Arus Kas Untuk Menilai Kinerja Keuangan PT Andira Agro Tbk Tahun 2021-2023 Fatmiati, Shiella; 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.v7i1.427

Abstract

Penelitian ini bertujuan untuk menganalisis laporan arus kas PT Andira Agro Tbk selama periode tahun 2021 sampai dengan tahun 2023, guna menilai kinerja keuangan perusahaan. Laporan arus kas merupakan salah satu alat penting dalam manajemen keuangan yang mencerminkan arus kas masuk dan arus kas keluar perusahaan. Metode penelitian ini adalah penelitian deskriptif. Pengumpulan data dilakukan dengan mengakses data laporan arus kas pada laporan keuangan perusahaan PT Andira Agro Tbk yang diambil dari situs Bursa Efek Indonesia. Metode analisis yang digunakan dalam penelitian ini adalah analisis rasio yang meliputi Operating Cash Flow Ratio (AKO), Capital Expenditure Ratio (PM), Total Debt Ratio (TH), Cash Coverage Ratio to Current Liabilities (CKHL). Hasil analisis menunjukkan bahwa kinerja keuangan PT Andira Agro Tbk selama periode tahun 2021 sampai dengan tahun 2023 tergolong kurang baik, dengan seluruh rasio berada di bawah nilai standar yang diharapkan (1). Penurunan arus kas dari aktivitas operasi dan kegagalan pemenuhan kewajiban jangka pendek mengindikasikan perlunya perusahaan meningkatkan strategi pengelolaan kas dan efisiensi operasional. Saran diberikan kepada manajemen perusahaan agar melakukan evaluasi berkala dan perbaikan berkelanjutan dalam pengelolaan keuangan guna meningkatkan kinerja di masa mendatang.
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PT ASTRA AGRO LESTARI Tbk TAHUN 2020¬¬ -2023 Anugra, Anugra; 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.v7i1.429

Abstract

This research aims to find out how the financial performance of PT Astra Agro Lestari Tbk is if assessed using cash flow reports and cash flow ratios so that it can assess the company's ability to generate net profits. Looking at financial performance can make it easier for parties in the decision-making process. This type of research is quantitative research. Data collection was carried out by accessing cash flow report data in financial reports taken from the Indonesia Stock Exchange website The type of data used in this research is secondary data. Using cash flow from operating, investment and financing activities as well as ratio analysis, namely the Operating Cash Flow Ratio (AKO), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). Based on research results from the calculation of cash flow reports, it shows that the financial performance of PT Astra Agro Lestari Tbk during the 4 year period 2020-2023 is not good or effective because the ratio value is below number 1 which illustrates that the company is unable to fulfill its obligations and commitments.
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 Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Perkebunan Sawit yang Terdaftar Di Bursa Efek Indonesia 2020-2023 Indra Bayu lesmana; 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.v7i1.442

Abstract

This study is entitled "The Effect of Sales and Operating Costs on Net Profit in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange in 2020-2023". The purpose of this study is to analyze the simultaneous effect of sales and operating costs on the company's net profit. The methodology used in this study is secondary data analysis obtained from the annual reports of companies listed on the Indonesia Stock Exchange in the specified period. The independent variables in this study consist of sales and operating costs, while the dependent variable is net profit. The results of the study indicate that there is a significant effect between sales and operating costs on net profit, which indicates the importance of effective management in both aspects to improve the company's financial performance. This study contributes to the understanding of financial management in the palm oil plantation sector and can be used as a reference for stakeholders in making decisions related to business strategy.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 M Deni Ferdiansyah; 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.v7i1.443

Abstract

This study aims to analyze the financial performance of oil palm plantation companies listed on the Indonesia Stock Exchange during the period 2020 to 2023. Financial performance is measured using two profitability and liquidity ratios, namely Net Profit Margin (NPM), Return on Investment (ROI), and Return On Equity (ROE) and Current Ratio (CR), Cash Ratio (CSR), Quick Ratio (QR). The method used in this study is quantitative descriptive with a purposive sampling approach, which resulted in four companies as research samples, namely PT Astra Agro Lestari Tbk, PT PP London Sumatera Indonesia Tbk, PT Salim Ivomas Pratama Tbk, and PT Tunas Baru Lampung Tbk. The data used were obtained from the company's financial statements reported in Rupiah. The results of the study indicate that financial ratio analysis provides valuable insights in evaluating company performance and provides information that can be used by management in strategic decision making. This study is expected to contribute to a deeper understanding of the relationship between financial ratios and company financial performance, especially in the context of the oil palm plantation industry.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA Mario Winaldi Pratama; 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.v7i1.444

Abstract

This research aims to analyze the effect of profitability and leverage on tax avoidance in palm oil plantation sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Using a quantitative approach, this research collects secondary data in the form of company financial reports. The sampling method used was purposive sampling, to obtain a representative sample. With 7 companies and 5 year financial reporting periods, using ROA, DER and ETR indicators. Data analysis was carried out using classic assumption tests, including normality, multicollinearity, heteroscedasticity and autocorrelation tests to ensure the accuracy of the regression model used. The results of the research show that there is a significant relationship between profitability and leverage on tax avoidance, which indicates that profits and debt can influence the tax burden. High leverage will affect profits, indicating that the company has low tax avoidance. These findings provide important insights for stakeholders in understanding the factors that influence tax avoidance in the palm oil plantation sector.

Page 13 of 16 | Total Record : 154

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