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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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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 PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP NILAI PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Egi Delgia; Delgia, Egi; Al Haitamy, Eri Bestary; 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.v7i1.421

Abstract

This research aims to determine the extent of the influence of tax planning and deferred tax expenses on company value. The population used in this research is palm oil plantation companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sample determination in this research was purpose sampling, with a sample of 9 companies. The type of data used in this research is quantitative data. The measuring instrument used for this analysis is the SPSS version 25.0. program. This research uses the classic assumption test and is equipped with a multiple linear regression analysis test. The results of this research are based on (t test), tax planning has a partial effect on company value with a sig value of 0,006 < 0,05, while the deffered tax expense has no partial effect on com pany value with a sig value of 0,809 > 0,05. Simultaneously (F test), tax planning and deffered tax expenses have an effect on company value with a value of F count > F table, namely 4,403 > 3.28.
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
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.

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