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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 Independensi Auditor, Fee Audit dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik : Studi Empiris Pada Kantor Akuntan Publik di Bogor Putri, Hermalia; Hardiyanto, Arief Tri; Iryani, Lia Dahlia
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.498

Abstract

This study is to explain the effect of auditor independence, fee audit and auditor competence on audit quality at the Public Accounting Firm (Empirical Study at the Public Accounting Firm in Bogor). This research method uses primary data with convenience sampling method.. With a population of 40 and a sample of 3 (three) KAP. The results of this study based on the test results with the t test show that auditor independence has no effect on audit quality, audit fees have no effect on audit quality and auditor competence has a significant effect on audit quality. The results of the study based on simultaneous testing with the F test show that auditor independence, audit fees and auditor competence have a joint and significant effect on audit quality.
The Pengaruh Sistem Informasi Akuntansi dan Motivasi Kerja Terhadap Kinerja Pegawai di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Provinsi Jambi Nuraimah, Nuraimah; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.508

Abstract

This study aims to provide the impact of accounting information systems and work motivation on employee performance at the Regional Revenue and Financial Management Agency (BPKPD) of Jambi Province. This study is expected to provide clear insight into the importance of accounting information systems and work motivation in improving employee performance and providing suggestions for BPKPD human resources. This study uses a quantitative method with a descriptive approach, where data collection is carried out through surveys and questionnaires. Data collection was carried out using the Random Sampling method. The number of samples used was 35 people consisting of employees who work in the human resources department. Data collection took place through the distribution of several questionnaires. The measuring instrument used in this analysis was the SPSS version 30.0 program. The results of the analysis of this study indicate that the accounting information system variable partially does not have a significant effect on employee performance, while the work motivation variable partially has a significant effect on employee performance. Meanwhile, the accounting information system variable and work motivation simultaneously have a significant effect on employee performance.
PENGARUH PRODUKSI KELAPA SAWIT DAN TENAGA KERJA PADA PENDAPATAN USAHA TANAMAN KELAPA SAWIT DI PERUSAHAAN PERKEBUNAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)TAHUN 2020-2023 Tugiyarti, Siska; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.509

Abstract

This research aims to determine the influence of palm oil production and labor on business income in oil palm plantation companies listed on the Indonesia Stock Exchange in 2020-2023. The data used in this research is secondary data, namely data obtained from companies listed on the Indonesia Stock Exchange in 2020-2023. Data analysis uses quantitative data. Data analysis uses multiple linear regression methods. The results of this research are: 1) Palm oil production has no effect because the t test results obtained a significance value of 0.393; 2) Labor partially has an influence and is significant at 0.004; 3) Business income simultaneously has an effect because the calculated F test results are 6.915 and the F table is 3.28.
Pengaruh Struktur Modal terhadap Profitabilitas dengan Nilai Perusahaan sebagai Variabel Mediasi pada Perusahaan LQ45 di Bursa Efek Indonesia Periode 2021–2023 Wahyudi, Bambang; Yuni Astuti, Fitria; Khafid, Abdul
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.514

Abstract

This research seeks to examine how capital structure influences profitability, with firm value serving as a mediating variable, in LQ45 companies listed on the Indonesia Stock Exchange (IDX) throughout the 2021–2023 period. This study utilizes a quantitative method and relies on secondary data derived from the financial reports of 28 companies that have consistently been part of the LQ45 index. This study conducts its data analysis using Partial Least Squares–Structural Equation Modeling (PLS-SEM), which is operationalized through the SmartPLS 4 application. The findings indicate that firm value exerts a positive and significant influence on profitability, while capital structure positively influences firm value but negatively affects profitability. Furthermore, firm value is proven to mediate the relationship between capital structure and profitability. These findings support the Trade-Off Theory, emphasizing that an optimal balance of debt usage can enhance firm value, which subsequently strengthens profitability. The study provides theoretical implications concerning financial management practices and practical recommendations for managers, investors, and policymakers to optimize capital structure and improve corporate performance.
A Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024: Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024 Sulisna, Mega; Haitamy, Eri Bestary Al; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.518

Abstract

This study aims to analyze the comparison of the financial performance of conventional banks and Islamic banks listed on the Indonesia stock exchange using financial ratios. The method used in this study is quantitative descriptive with a purposive sampling approach, which resulted in six companies as research samples. The data used was obtained from the company's financial statements reported in Rupiah. The results of the study show that there is a significant difference in the analysis of banking financial ratios compared to their financial performance. This research is expected to contribute to a deeper understanding of the relationship between financial ratios and financial performance of companies
AKUNTANSI MANAJEMEN STRATEGIS SEBAGAI PENDUKUNG PERENCANAAN ANGGARAN YANG EFEKTIF DAN EFESIEN: KAJIAN LITERATUR SISTEMATIS Parlindungan, Antonius Immanuel; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.525

Abstract

This study aims to conduct a systematic literature review (SLR) on the role of strategic management accounting  as a supportive framework for more effective and efficient budget planning. Data were obtained through a comprehensive review of journals discussing key determinants of budget effectiveness, including planning quality, internal control, human resource quality, and the role of technology. The synthesis results demonstrate that sound budget planning and a robust Government Internal Control System (SPIP) fundamentally and positively influence budget realization, which then serves as a significant mediating variable toward financial accountability. Strategic management accounting contributes by providing essential analytical tools and perspectives, enabling public organizations to shift their focus from mere regulatory compliance (input) toward achieving cost efficiency and performance orientation (outcome) through the principles of performance-based budgeting. Furthermore, the adoption of digital budgeting through information systems like SIPD has been proven to enhance data accuracy and transparency in the planning process. Nevertheless, the effectiveness of budget planning still faces challenges in the form of fiscal stress, which threatens the sustainability of long-term capital budgeting, and structural interoperability issues between e-planning and e-budgeting systems. This review affirms that the integration of strategic management accounting, supported by improved human resource competence and synchronized digital systems, is a crucial step in elevating overall budget planning quality.
EVALUATING THE PERFORMANCE OF ONLINE FOOD DISTRIBUTION SYSTEMS: A CUSTOMER PERSPECTIVE IN JAMBI CITY Suryani, Bella; Mulyono, Achmad; Zaqy, Sandi Yudha Barri
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.530

Abstract

This study aims to analyze the influence of delivery delays, order inaccuracies, and courier capacity limitations on the distribution performance of online food delivery (OFD) services in Jambi City from a customer perspective. This study used a quantitative approach with 100 respondents who had used OFD services more than twice. Data were collected through an online questionnaire and analyzed using multiple linear regression with the help of SPSS. The results showed that all three independent variables simultaneously had a significant effect on distribution performance. Partially, the variables of order inaccuracies and courier capacity limitations had a positive and significant effect on distribution performance, while delivery delays had no significant effect. The Adjusted R Square value of 39.4% indicates that the model is able to explain variations in distribution performance quite well. These findings indicate that the effectiveness of the courier operational system and the accuracy of order processing play an important role in improving the efficiency of the OFD supply chain in medium-sized urban areas such as Jambi. The results of this study are expected to provide a strategic basis for service providers in improving delivery systems and logistics capacity management.
Analisis Struktur Modal Berbasis Informasi Manajemen: Studi Berbasis Perspektif Manajerial Aprila, Dandi; Pangestuti, Dewi Cahyani
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.531

Abstract

This study explores how capital structure decisions at PT ABC, a property developer managing both an apartment project and an office building were shaped, implemented, and subsequently tested when market conditions shifted unexpectedly. Adopting a qualitative approach, the research draws on in-depth interviews with key managerial personnel as well as an examination of financing agreements, project cash-flow reports, and internal planning documents. The findings reveal that PT ABC’s initial financing decisions were anchored in optimistic expectations regarding presales and rental income, with minimal consideration of downside scenarios or market volatility. As apartment sales slowed and office occupancy weakened, the company’s cash flow deteriorated, leading to breaches of critical loan covenants, including the DSCR requirement. These breaches triggered delays in loan disbursements and further constrained project progress. In response, management initiated several adaptive measures such as renegotiating loan terms, offering substantial price discounts to accelerate cash inflows, and implementing cost-cutting efforts. These actions reflect a strong reliance on internal financing consistent with the Pecking Order Theory, although they proved insufficient to fully counter the pressures created by the weakening market. Overall, the study underscores the importance of more conservative capital structure planning, rigorous cash-flow stress testing, and early-warning systems for covenant risks in navigating the cyclical and highly sensitive dynamics of the property sector.
INTEGRASI TEORI KINERJA PERUSAHAAN DAN TEORI KEPEMIMPINAN TRANSFORMASIONAL DALAM MENINGKATKAN DAYA SAING ORGANISASI Adinda, Pramesti Nurul; Hendayana, Yayan
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.533

Abstract

This study aims to integrate organizational performance theory and transformational leadership theory as a conceptual framework for enhancing organizational competitiveness in an increasingly dynamic era of global competition. Organizational performance theory emphasizes the importance of operational effectiveness, resource efficiency, and the achievement of strategic objectives as indicators of organizational success. Meanwhile, transformational leadership theory focuses on leaders' ability to inspire, motivate, and transform organizational members to achieve optimal performance through the development of shared vision, empowerment, and intellectual stimulation. The integration of these two theories yields a conceptual model that positions transformational leadership as the primary driving factor for improving organizational performance, which ultimately has implications for enhancing organizational competitiveness. This study employs a conceptual approach by examining relevant empirical and theoretical literature. The analysis reveals that transformational leaders play a crucial role in creating an adaptive and innovative organizational culture, which serves as the principal foundation for sustainable competitive advantage. Thus, the integration of organizational performance theory and transformational leadership theory provides a new perspective in understanding the internal mechanisms of organizations for achieving long-term competitive advantage. This article recommends the implementation of transformational leadership style as a primary strategy in organizational performance development and competitiveness enhancement across various industry sectors.
Paradigma Baru Balanced Scorecard : Peran Penting Perspektif Digital dan Keberlanjutan Mardiyani, Nabilah; Biswan, Ali Tafriji
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.535

Abstract

Digital transformation is fundamentally changing the way organizations design, implement, and evaluate performance measurement systems. The Balanced Scorecard (BSC), a framework that has been in use for more than two decades, is now in a reinvented phase to address the challenges of real-time analytics, big data, AI-driven decision-making, and the needs of digital organizations. This literature review examines the evolution and reinvention of the BSC based on 20 scientific journals (10 Scopus, 10 SINTA), while also mapping how the BSC concept evolved toward the Digital Balanced Scorecard (DBSC) in the sustainability aspect. The study shows that the BSC is not extinct but has undergone significant adaptations to incorporate digital metrics, technological capabilities, and sustainability integration. The analysis also identified research gaps related to the integration of the BSC with digital aspects and ESG-based digital performance. This study identified gaps in the integration of ESG metrics, digital capabilities, data governance, and dynamic performance systems. This study provides theoretical contributions in the form of a conceptual model of the digital BSC and recommendations for future research.

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