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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 RASIO SOLVABILITAS TERHADAP HARGA SAHAM PADA INDUSTRI FOOD AND BEVERAGE DI BURSA EFEK INDONESIA PERIODE 2009-2013 Zuvilla, Telly; Setiawan, Arie Agus; Irawan, Anja
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.v7i1.485

Abstract

This study aims to analyze the effect of solvency ratios on stock prices in the food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2009–2013. The solvency ratios used include Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LTDER), and Current Liabilities to Net Worth (CLNW). The method employed is multiple linear regression with panel data. The results indicate that solvency ratios simultaneously have a significant influence on stock prices. However, partially, only LTDER shows a significant effect on stock prices, while DAR, DER, and CLNW do not. These findings imply that long-term debt structure plays an important role in shaping investor perceptions of company stock valuation.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGY DAN SEKTOR BASIC MATERIALS) Safira, Mitha Rahayu; Ferdawati, Ferdawati; Gustati, Gustati
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.v7i1.383

Abstract

This study aims to empirically prove the influence of foreign ownership, profitability, company age and company size on Corporate Social Responsibility disclosure. The data used in this study are secondary data obtained from annual reports and company sustainability reports. This research focuses on companies engaged in the energy sector and the basic materials sector listed on the indonesia stock exchange for the period 2021 to 2023. The sampling technique used purposive sampling method. To test the research hypothesis, multiple linear regression analysis was conducted using spss version 25. The results showed that foreign ownership and profitability had no effect on Corporate Social Responsibility disclosure, while company age and company size had a positive effect on Corporate Social Responsibility disclosure. Companies that have been established for a long time tend to have a lot of experience in Corporate Social Responsibility disclosure. Meanwhile, large company size motivates management to utilize the trust of stakeholders and the surrounding community to disclose more extensive Corporate Social Responsibility. This study can provide a deeper understanding of the factors that influence Corporate Social Responsibility disclosure, which can serve as a reference for regulators in designing more effective corporate policies.
Pengaruh Transparansi, Partisipasi Masyarakat, Kompetensi Aparatur, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa Devi, Atshari Sri; Ahmad, Afridian Wirahadi; Sriyunianti, Fera
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.v6i2.368

Abstract

This research aims to examine and analyze the impact of transparency, community involvement, apparatus competence, and internal control systems on the accountability of village fund financial management in Pariaman City. Employing a quantitative approach, the study population comprised village officials from 55 villages in Pariaman City. A purposive sampling technique was utilized to select the sample, focusing on village heads, village secretaries, and finance clerks with a minimum of one year of service, resulting in a sample size of 165 respondents. Data was gathered through questionnaires distributed to the village officials and subsequently analyzed using the SPSS v.26 software. The findings revealed that transparency, apparatus competence, and internal control systems individually influenced the accountability of village fund financial management, whereas community participation did not. However, when considered collectively, transparency, community participation, apparatus competence, and internal control systems were found to have a significant effect on the accountability of village fund financial management.
Peningkatan Efektivitas Audit melalui Teknologi Big Data: Tinjauan Literatur Bambang Wahyudi
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.v6i2.369

Abstract

Peningkatan efektivitas audit melalui penggunaan teknologi Big Data telah menjadi topik penting dalam literatur audit. Big Data memungkinkan auditor untuk menganalisis data dalam jumlah besar, baik terstruktur maupun tidak terstruktur, dengan kecepatan dan akurasi yang tidak dapat dicapai oleh metode audit tradisional. Teknologi ini memungkinkan deteksi risiko dan kecurangan yang lebih efektif, serta mendukung pengembangan audit berkelanjutan yang berbasis data real-time. Namun, tantangan signifikan muncul dalam adopsi Big Data, terutama di perusahaan audit kecil. Keterbatasan finansial, keterampilan teknis, dan kepatuhan terhadap regulasi, seperti General Data Protection Regulation (GDPR), menjadi penghambat utama bagi perusahaan kecil dalam memanfaatkan teknologi ini. Penelitian ini menyoroti pentingnya pelatihan dan pengembangan keterampilan auditor serta kolaborasi dengan penyedia teknologi pihak ketiga sebagai solusi untuk mengatasi hambatan tersebut. Selain itu, penerapan Big Data juga memerlukan investasi dalam infrastruktur teknologi yang memadai untuk mengelola dan menganalisis data secara efektif. Literatur menunjukkan bahwa meskipun tantangan adopsi Big Data cukup besar, potensi teknologi ini dalam mentransformasi praktik audit tidak dapat diabaikan. Oleh karena itu, penelitian lebih lanjut diperlukan untuk mengeksplorasi bagaimana teknologi ini dapat diterapkan secara optimal di berbagai konteks audit yang berbeda. Kesimpulannya, adopsi Big Data di perusahaan audit kecil perlu didukung oleh kebijakan yang memfasilitasi akses terhadap teknologi dan pelatihan, sehingga mereka dapat tetap kompetitif dalam era digital
PENGARUH FINANCIAL ATTITUDE, FINANCIAL BEHAVIOR DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL DISTRESS PADA PEKERJA LAJANG DI KOTA PADANG Fitri, Defani Trilia; Yentifa, Armel; Siskawati, Eka
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.v6i2.371

Abstract

This study aims to examine the influence of Financial attitude, Financial behavior, and Financial knowledge on Financial distress among single workers in Padang City. The sampling technique used in this study is purposive sampling, with a sample size of 400 respondents. Data collection was conducted using a questionnaire distributed through an online form (Google Forms), and instrument tests for validity and reliability were performed. The study method uses a quantitative approach, and data analysis techniques to test the hypotheses are conducted using SPSS software. The results of this study demonstrate that Financial attitude and Financial behavior affect Financial distress, whereas Financial knowledge does not affect Financial distress. This study also shows that Financial attitude, Financial behavior, and Financial knowledge simultaneously influence Financial distress.
Pengaruh Beban Pajak, Profitabilitas, dan Perencanaan Pajak terhadap Manajemen Laba Sari, Yesi Permata; Handayani, Desi; Djefris, Dedy
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.v6i2.372

Abstract

Earnings management is management's effort to increase or decrease company profits by choosing accounting policies that can be used. This study aims to examine and analyze the effect of deferred tax expense, current tax expense, profitability and tax planning on earnings management. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out by purposive sampling method with total sample of 27 companies. Data is processed using the SPSS v.26 application. The results show that partially deferred tax expense has a negative effect on earnings management, current tax burden has a positive effect on earnings management, profitability has no leffect on earnings management and tax planning has a positive effect on earnings management. Simultaneously deferred tax expense, current tax burden, profitability and tax planning affect earnings management. It is hoped that this research can be used by users of financial statement in making decisions.
Pengaruh Literasi Keuangan, Persepsi Risiko, Dan Locus Of Control Terhadap Keputusan Investasi (Studi Kasus Pada Pegawai Di Kota Padang) Ashari, Hari; Meuthia, Reno Fithri; Ferdawati, Ferdawati
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.v6i2.374

Abstract

This study aims to analyze the influence of financial literacy, risk perception, and locus of control on investment decisions among employees in Padang. Financial literacy refers to an individual's level of knowledge and understanding of financial concepts, while risk perception reflects their view of the potential losses they may face in investing. Locus of control refers to a person's beliefs about control over the outcomes they achieve, both from themselves and external factors. This research uses a quantitative approach with a survey method, by distributing questionnaires to 164 respondents who work as employees in Padang. The collected data were analyzed using multiple linear regression to determine the effect of each variable on investment decisions. The results showed that financial literacy, risk perception, and locus of control have a significant positive effect on investment decisions. The higher a individual's financial literacy, the better their ability to make investment decisions. Risk perception also has a positive effect, that individuals with good risk perception tend to be more careful in choosing investment products that suit their risk tolerance and making investment decisions. Individuals with a higher internal locus of control tend to be more active in financial planning and careful in choosing investment products that suit their financial goals.
Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Agency Cost Perusahaan Sawit Yang Terdaftar Di BEI Periode 2018-2022 Kartika, Dewi; Saputra, Ferdyan Wana; 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.v6i2.398

Abstract

The aim of this research is to determine the effect of implementing good corporate governance on agency costs. The population is 24 companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, and a sample of 15 that meet the criteria for use in this research. The sampling technique in the research is purposive sampling and panel data regression method. The independent variables used are the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs. The problem formulation in this research aims to find out how significant the influence of the independent variable is on the dependent variable. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) in the form of an annual report. The data analysis technique used in the research is multiple linear regression analysis using the SPSS version 22 program. Based on the results of tests carried out in SPSS, the results show that there is no significant influence between the size of the board of directors on agency costs, the independent board of commissioners has no significant influence. significant effect on agency costs, managerial ownership has no significant effect on agency costs and foreign ownership has no significant effect on agency costs. In the F test or simultaneous test, it is concluded that there is a significant influence between the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs simultaneously. The r² value of 60.6% coefficient indicates that the independent variable simultaneously influences the dependent variable. Meanwhile, the remaining 39.4% is influenced by other variables outside this regression equation or variables that were not studied
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

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