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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 309 Documents
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The Effect of Dividend Policy and Debt Policy on Firm Value: Empirical Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange (2021–2023) Bambang Wahyudi; Feri Tristiawan; Wahyu Adi Wibowo
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/dkcbj464

Abstract

This study aims to examine the effect of dividend policy and debt policy on firm value in LQ45 companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Firm value is an important indicator reflecting investors’ perceptions of a company’s performance and future prospects. Dividend policy was proxied by the Dividend Payout Ratio (DPR), debt policy was proxied by the Debt to Equity Ratio (DER), while firm value was measured using the Price to Book Value (PBV). This study employed a quantitative approach using secondary data obtained from the annual financial statements of LQ45 companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 28 companies with a total of 84 observations during the research period. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0.9.9 software. The results indicate that dividend policy has a positive and significant effect on firm value. In addition, debt policy also has a positive and significant effect on firm value. These findings support signaling theory, which explains that dividend distribution and the optimal use of debt can provide positive signals to investors regarding the company’s future prospects. Furthermore, the findings support trade-off theory, which states that optimal debt utilization can increase firm value through tax benefits (tax shield). This study contributes to the development of financial management literature and provides insights for investors and company management in making financial decisions to maximize firm value.
Implementasi Mobile Commerce Pada Poljamshop Rezagi Meilano; Rama Dhonal; Febby Nanda Utami; Misyati
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.9

Abstract

Poljamshop is an information system that is used to market products at the Jambi Polytechnic and also collaborating partners.Currently there are only sales through the website and few visitors because they are not known to the public, so sales are stillpersonal through mouth to mouth promotions or social media promotions. With this, e-commerce to help Poljamshop increasecustomer satisfaction to choose or order a product at Poljamshop. This application is made by developing a system using the waterfall method, the tools used to describe the model of this application system are Context Diagrams, Data Flow Diagrams (DFD) and Entity Relationship Diagrams (ERD). The purpose of this final project is to create a mobile commerce on Poljamshop
Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi Heriyani; Rezagi Meilano; Khuswatun Hasanah; Ernawati Hutabarat
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.10

Abstract

Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inventory assets is not optimal when searching for data because there is no calculation of depreciation on inventory assets that are still manual. With that in order to be optimal, it is recommended to use an inventory asset depreciation accounting system. The purpose of this inventory asset depreciation accounting system is to overcome problems that arise in the current system at the Politeknik Jambi and to be a good solution for universities to create a faster and more accurate system in managing inventory assets. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company.
Analisis Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI Johandri Iqbal; Heriyani; Habiba Oktarina
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.11

Abstract

Article 23 income tax is a mandatory contribution to the state owed by an individual or entity that is coercive in nature based on the law, without receiving direct compensation and being used for the state's purposes for the greatest prosperity of the people. The purpose of this study was to find out how the calculation and deposit of Article 23 Income Tax for rental services at PT. Perkebunan Nusantara VI Jambi is in accordance with the Law of the Minister of Finance Regulation No. 141/PMK.03/2015. The analytical method used in this study is the quantitative descriptive method, namely the method by collecting data, compiling and then interpreting and analyzing it by reprocessing the data obtained so as to provide completeinformation. In this study, the calculation and collection of Article 23 Income Tax on rental services at PT. Perkebunan Nusantara VI Jambi hascomplied with the Regulation of the Minister of Finance No. 141/PMK.03/2015 which is subject to a tax of 2% of the tax base excluding PPh 21.
Payroll accounting information system at PT. Telekomunikasi Indonesia Tbk M. Firman; Dede Pramurza
Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v1i1.13

Abstract

the purpose of the payroll accounting information system is to be able to process data quickly and precisely, making it easier for the admin section in the payroll process and can improve employee performance efficiently. Design / Methodology / approach - Payroll information system that the writer built at PT. Mega Pratama Insurance uses a web-based information system. The system development method in the study uses the waterfall model and the data flow model used is, DFD (Data Flow Diagram). The design of this system is assisted by several tools such as XAMPP version 3.2.1, Notepad ++ web editor, Adobe Dreamweaver web and Mozilla Firefox web browser. The author chose this company because the payroll system in this company is still done manually, using Microsoft Word and Microsoft Excel. The variable used in this study is the payroll information system at PT. Mega Pratama Insurance.
Additional income applications based on job performance criteria at Pt. Bank Sinarmas Tbk (Kcp) Tebing Tinggi Jambi Arisman; Nurmina Siregar
Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v1i1.14

Abstract

PT Bank Sinarmas Tebing Tinggi Jambi is an element of the company in the field banking. Supplemental income is income derived based on the outcome of a month's performance achievement beyond the legally-accepted wage. In processing and additional income on PT Bank Sinarmas Tebing Tinggi Jambi still Microsoft Excel 2007 so that the results are less rapid, precise and accurate and frequent detection of data redundancy (double). One way to overcome this problem is to create an information system that uses Microsoft Visual Basic 2008 programming language as well database Microsoft Access 2007 as the database. Which, in making this information system we use system design methods such as. UML stands for Unified Modeling Language, the tool used is Use Case, Activity, and Class diagram.. This research aims to have this information system Supplemental income PT Bank Sinarmas Tebing Tinggi Jambi is an element of the implementation of municipal governments precise and accurate and no redundancies
Effect of profitability and liquidity on dividend Policy (Empirical Study of Agricultural Sector Companies in the Indonesia Stock Exchange 2014-2017) Dede Pramurza; Devi Saputra
Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v1i1.15

Abstract

This research aims to find out the effect of profitability and liquidity to dividend policy. Dividend policy if related to company value becomes important because it has conflicting consequences. The object of this research are agriculture sector companies on Indonesian Stock Exchange in 2014 – 2017. Sampling in this research used purpossive sampling. Financial measurement used ROA, ROE, CR, and DPR. Data processed by SPSS 20. There is a simultaneous significant influence between Return On Assets (ROA), Return On Equity (ROE) and Current Ratio (CR) to Dividend Payout Ratio (DPR) of agricultural sector companies in the Indonesia Stock Exchange in 2014 - 2017.
Implementasi Good Governance pada Pelayanan Pemerintah Desa Berdasarkan UUD 1945 Laelly Wahyu Hidayati; Kharisma Ayu Febriani; Mohamad Djasuli
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.16

Abstract

Providing the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activitiesProviding the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activities
Inventory management application system at PT Bank Sinarmas Tebing Tinggi Jambi Okka Raisa Lestari; Rosmenda Purnama Devi
Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v1i1.17

Abstract

 This research aims to suggest an improvement to management procedure of office stationery inventory through an application system of office stationery inventory for PT Bank Sinarmas Tebing Tinggi Jambi. In this research, the application systems facilitate office stationery in-out transactions and amount of stock remaining. It helps PT Bank Sinarmas Tebing Tinggi Jambi to perform well-organized inventory.Design research of this study is a descriptive research with case study approach. Inventory systems of office stationery were made using web based. For database, this study used MySQL database with PHP language program. Tool for system development used data flow diagram and tool for system design used entity relational database. System development method used waterfall approached.Results of this research show that information systems of office stationery web-based can used to inform merchandise (type of office stationery) menu, in-out merchandise, and stock opname. This application also provide reports for those informations.
Pengaruh Transparansi Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Andika Subandra; Usdeldi; Eri Nofriza
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.18

Abstract

Village financial management is an overall activity that includes planning, implementation, administration, reporting, and accountability for village funds. This study aims to determine the effect of transparency, accountability, and community participation on village financial management. The sample of this research is the entire community in Pebenaan Village, Keritang District, Indragiri Hilir Regency. This type of research is descriptive quantitative research. The sampling method used purposive sampling, namely random sampling based on certain criteria for each member of the population to be a sample so as to produce 98 respondents. The data was obtained by distributing questionnaires to the residents of Pebenaan Village. Hypothesis testing in this study uses Multiple Linear Regression Analysis, Classical Assumption Test, and Hypothesis Testing with SPSS version 21 tool. The results show that Transparency has no effect on Village Financial Management, Accountability and Community Participation affect Village Financial Management. Based on the results of the Coefficient of Determination, it is found that Transparency, Accountability and Community Participation simultaneously affect village financial management with a value of 75.50%, while the other 24.50% are influenced by other variables outside of this study.

Page 25 of 31 | Total Record : 309

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