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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 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; Ferdiansyah, M Deni; 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.
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 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.

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