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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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Kecenderungan Medium Promosi Bagi Pelajar Kolej Komuniti Kota Marudu Sabah Munir Matlin; Ahmad Sobri; Mazlin Gumbayan
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.264

Abstract

Introducing the educational services offered by Kota Marudu Community College Sabah (KKKMS) to the general public requires an effective promotional approach. However, as a government higher education institution, the implementation of promotions must optimize financial resources sensibly and ensure that information reaches the intended target audience. Therefore, the purpose of this study is to identify the most effective promotional mediums for KKKMS in disseminating information and reasons for students to enroll in KKKMS. This study also aims to identify the preferred promotional mediums for KKKMS and the students' interest in obtaining information about the educational services offered by the college. This research was conducted quantitatively with 74 KKKMS students using a questionnaire. The collected data were analyzed using Microsoft Excel software. The results of this study indicate differences between the types of effective promotional mediums for KKKMS in spreading information to prospective students, compared to the students' preference for promotional mediums they are interested in to obtain information about the college. Therefore, the College's Communication and Corporate Relations Unit (UKK) is expected to enhance the management quality of the unit in terms of promotional implementation methods through more effective mediums, to publicize the offered services to the target audience, and align UKK's finances by selecting more effective advertising platforms so that the implemented promotional approach can enhance the increasing student enrollment rate in the present time
Pengaruh Agresivitas Pajak Terhadap Nilai Perusahaan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi Nurifa Laksmitasari Azizah
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.277

Abstract

The point of this exploration is to see if charge forcefulness affects organization esteem. Aside from that, this exploration likewise tests whether corporate administration components impact the connection between charge forcefulness and firm worth. Looking at the directing impact of corporate administration on the connection between charge forcefulness and firm worth in the Indonesian setting is still seldom finished. Utilizing 213 organization year tests from 2018-2022 information from 76 public organizations recorded on the IDX from the purchaser cycle area, this examination relapses (1) charge forcefulness on firm worth, (2) the association between charge forcefulness and corporate administration on firm worth. mark. The experimental outcomes give proof that charge forcefulness adversely affects organization esteem. Nonetheless, this exploration doesn't give experimental proof that the impact of duty forcefulness on organization worth can be directed by corporate administration instruments
Integrasi Pengelolaan Keuangan Dan Laporan Pertanggungjawaban Melalui Aplikasi Sakti (Studi Pada Perwakilan BPKP Provinsi Sumatera Barat) Rita Hariani; Afridian Wirahadi Ahmad; Amy Fontanella
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.282

Abstract

This research aims to see the impact on the use of the SAKTI application on the West Sumatra Province BPKP Representative as well as reviewing how the internal control system practices for the application so that it can provide good integration in the preparation of accountability reports and financial reports. The qualitative approach is the approach used in this research. There are several sources who are the core informants in this research, namely parties who directly use the SAKTI application for each module. The data collection process in this research used interviews, document reviews, and documentation related to the SAKTI application. The research results show that using the SAKTI application makes it very easy for BPKP representatives of West Sumatra Province to make accountability reports and financial reports. Apart from that, since the existence of the magic application, the internal control system over finances has become better
Pengaruh Pertumbuhan Aset Dan Profitabilitas Terhadap Nilai Perusahaan Pada Sektor Perusahaan Perkebunan Kelapa Sawit Di Bursa Efek Indonesia Lailiya Hidayati; Niken Ayuningrum; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.283

Abstract

Aizn increaise in compainy vailue meains ain increaise in shaireholder weailth thait hais often been the focus of previous reseairch. Compainy vailue is the investor's perception of the compainy towairds the compainy. This study aims to determine the effect of aisset growth aind compainy profitaibility on compainy vailue. Aisset growth here is proxied with the Totail Aisset Growth (TAiG) indicaitor, then Profitaibility is proxied with the Return onAisset (ROAi) indicaitor, aind Compainy Vailue is proxied with the Price to Book Vailue (PBV)indicaitor. Furthermore, the reseairch yeair focusess only on stairting from 2020-2022. Theresults of hypothesis testing using SPSS show thait pairtiailly the significaince vailue for aissetgrowth vairiaibles is 0.145 > 0.05 which meains thait aisset growth hais no effect on compainyvailue. While the profitaibility vairiaible is 0.113 > 0.05 which meains thait the profitaibilityvairiaible hais no effect on the compainy vailue
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Novita Hana Putri; Johandri Iqbal; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.285

Abstract

This research aims to analyze the factors that influence the timeliness of submitting financial reports to oil palm plantation companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study were 28 oil palm plantation companies listed on the Indonesia Stock Exchange. The sample was determined based on the purposive sampling method, with a total sample of 19 oil palm plantation companies so that the total observations in this study were 57 observations. Researchers used logistic regression analysis techniques. The research results simultaneously show that profitability and leverage have no effect on the timeliness of submitting financial reports. The partial research results show that profitability has no effect on the Timeliness of Submission of Financial Reports and leverage has no effect on the Timeliness of Submission of Financial Reports
Pengaruh Struktur Modal Terhadap PPh Badan Terutang Pada Perusahaan Perkebunan Sawit Yang Terdaftar Bursa Efek Indonesia (BEI) Tahun 2020-2022 Sonia Rianti; Ferdyan Wana Saputra; Niken Ayuningrum
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.286

Abstract

Based on the background description above, the formulation of this research problem is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable to palm oil plantation companies listed on the Indonesia Stock Exchange (BEI). ) The aim of this is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable on plantation companies listed on the Indonesia Stock Exchange (BEI). Data collection techniques are steps that The most important thing in the research process, because the main goal of research is to obtain data. The data collection technique needed here is which data collection technique is most appropriate, so that valid and reliable data is obtained. the 2020-2022 period that met the sampling criteria. The data analysis method used in this research uses descriptive statistical tests.
Pengaruh Kualitas Laporan Keuangan, Ukuran Perusahaan, dan Debt Maturity Terhadap Efisiensi Investasi Puti Zeina Hanifah Hasan; Rini Frima; Eka Rosalina; Reni Endang Sulastri
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.290

Abstract

This study aims to examine the effect of financial statement quality, company size and debt maturity on investment efficiency. This study tested multiple linear regression models, using spss tools. The population in the study were consumer non-cyclicals companies listed on the IDX 2019-2021 as many as 72 companies selected by purposive sampling so that the total sample was 142 data. The data used in this study are the company's financial statements on the IDX. Investment efficiency uses salesgrowth measurement, financial reporting quality uses accrual quality measurement, company size uses natural logarithm of total assets measurement, and debt maturity uses short-term debt ratio measurement. The results of this study prove that financial reporting quality affects investment efficiency, but company size and debt maturity do not affect investment efficiency.
Pengaruh Elemen-Elemen Good Corporate Governance Dan Independensi Auditor Terhadap Integritas Laporan Keuangan Annisa Qatrunnada; Gustati; Randy Heriyanto
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.296

Abstract

This research aims to determine the influence of elements of good corporate governance and auditor independence on the integrity of financial reports. The measurement of financial report integrity in this study uses the conservatism index. This research is a quantitative descriptive research and multiple linear regression analysis method using SPSS version 24. The population of this research are companies in the non-cyclical consumer sector which are listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research used the purposive sampling method. The research results show that the elements of good corporate governance, namely the managerial ownership variable, and the auditor independence variable have a positive effect on the integrity of financial reports. Meanwhile, the elements of good corporate governance, namely institutional ownership, independent commissioners and audit committee variables, have no effect on the integrity of financial reports. However, simultaneously, the elements of good corporate governance institutional ownership, managerial ownership, independent commissioners, audit committees and auditor independence simultaneously influence the integrity of financial reports.
PERANCANGAN SISTEM LAPORAN KEUANGAN DAN PERPAJAKAN BERBASIS EXCEL DALAM PENGENDALIAN PRIVE WARUNG SEMBAKO ARMIA Armiani Sri Wahyuni
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/tr9ea766

Abstract

MSMEs have a strategic role in the national economy, but still often face financial management constraints, especially in transaction recording, private takeover control, and Final Income Tax calculation. This problem causes a mixture of personal funds and business funds (commingling of funds) which has an impact on the inaccuracy of net profit and the erosion of business capital. This research was conducted on Armia Grocery Stores which experienced a decrease in profits due to unrecorded and uncontrolled private management. This research aims to design a simple financial and tax reporting system based on Microsoft Excel in accordance with SAK EMKM. The method used is qualitative descriptive with a case study approach through observation, interviews, and documentation. The results of the study show that the Excel-based system is able to improve the order of financial records, control prive, and produce a more accurate calculation of 0.5% Final Income Tax in accordance with Government Regulation No. 55 of 2022 so as to support sustainable business decision-making.

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