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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 240 Documents
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Pengaruh Tingkat Kesiapan Dan pemahaman Pelaku UMKM Terhadap Implementasi Laporan Keuangan Berbasis SAK EMKM Suci Rahmaddani Sadri; Sadri, Suci Rahmaddani; Gustati, Gustati; Handayani, Desi
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

Abstract

This study aims to analyze the effect of the level of readiness and accounting understanding of MSME actors on the implementation of financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research uses quantitative methods with a descriptive approach. Data collected through questionnaires distributed to 64 embroidery and embroidery MSMEs in North Pariaman District. The selection of this location was based on the fact that North Pariaman Subdistrict has a concentration of MSMEs in the embroidery and gold thread embroidery sectors, which are the superior products of this region. In addition, MSMEs in this region show significant economic potential, but have not fully adopted appropriate accounting standards, such as SAK EMKM. The analysis technique used is multiple linear regression. The results of this study indicate that the level of readiness and understanding of MSME actors has a significant positive effect on the implementation of SAK EMKM. Thus, the better the readiness and understanding of MSME actors, the more effective the implementation of SAK EMKM-based financial statements. This research makes an important contribution to efforts to encourage MSMEs to adopt better accounting standards to improve the transparency and accuracy of financial statements.
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.
ENGARUH KOMPONEN INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR CONSUMER NON-CYLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Mulya Adi; Maryati, Ulfi; Chandra, Novrina
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.v7i1.394

Abstract

This study aims to test the influence of intellectual capital, and the company's measure against the company's financial performance as measured by Return On Assets (ROA). The research method used is multiple linear regression with sampling technique purposive sampling which resulted in a sample of 47 companies consumer non-cyclicals which is listed  on the Indonesia Stock Exchange (IDX). This research was conducted using the observation year, namely 2021-2023. The type of data used is secondary data. Data is obtained from the company's annual financial statements taken from www.idx.co.id. The results of this study partially show that the components of the intellectual capital (VACA, VAHU, STVA) affect the company's financial performance (ROA), while the size of the company has no effect on the company's financial performance (ROA). The results of the hypothesis test simultaneously show that VACA, VAHU, STVA, and company size together affect the company's financial performance (ROA).
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
Pengaruh Pemahaman Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Jambi Anugerah, Muhammad Alfa; 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.v6i2.401

Abstract

The purpose of this research is to determine the effect of taxpayer understanding on individual taxpayer compliance, to determine the effect of tax sanctions on individual taxpayer compliance, to determine the effect of taxpayer understanding and tax sanctions on individual taxpayer compliance in the city of Jambi. The population used in this research is individual taxpayers in the city of Jambi. The population used in this research in 2022 will be 230,533. Sampling uses the probability sampling method. The sample in this study was 100 individual taxpayers. The data collection technique is questionnaire media. The data analysis techniques used are data validity and reliability, multiple linear regression, classical assumptions, coefficient of determination and hypothesis using the t test and F test. The results of this research show that understanding taxpayers influences individual taxpayer compliance. Tax sanctions affect individual taxpayer compliance. Taxpayer understanding and tax sanctions jointly influence individual taxpayer compliance
Analisis Perbandingan Kinerja Keuangan Rasio Car, Nim Dan Roa Bank Syariah Dan Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Mariyam, Siti; Iqbal, Johandri; Ayuningrum, Niken
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.v6i2.402

Abstract

This research is motivated by the phenomenon of the increasingly rapid growth of banking in Indonesia, in particular, both sharia and conventional banking. Where in general there are differences in the legal umbrella used and in the form of profit recovery. One of the factors that banks must pay attention to in order to continue to survive is the performance (financial condition) of the bank. The aim of this research is to analyze the significant differences between the financial performance of Islamic banking and conventional banking based on CAR, NIM and ROA ratios. The population in this research is sharia banks and conventional banks listed on the Indonesia Stock Exchange (BEI) for the 2022-2023 period. The sampling technique uses a purposive sampling method. The type of data analysis used in research is using quantitative data analysis techniques which only use number calculations and then draw conclusions. The testing technique used in this research uses descriptive statistical tests and independent sample tests. This research uses SPSS Version 23 statistical software. The results of this research are that there is no difference in the financial performance of Islamic banking and conventional banking based on CAR, NIM and ROA ratios
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.

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