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Afridiwan Wirahadi Ahmad
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INDONESIA
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Published by Politeknik Negeri Padang
ISSN : -     EISSN : 28299043     DOI : 10.30630
Core Subject : Economy,
Economics, Econometrics & Finance
JABEI diterbitkan oleh Jurusan Akuntansi Politeknik Negeri Padang sebagai sarana publikasi hasil penelitian bidang Akuntansi, Bisnis dan Ekonomi. Jurnal ilmiah ini diterbitkan dua kali setiap tahunnya yaitu bulan Februari dan Agustus.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 104 Documents
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Analisis Penerapan Akuntansi Manajemen dalam Perencanaan dan Pengendalian Anggaran pada PT Wahana Interfood Nusantara Tbk Tahun 2020-2024 Yohanes Cantus Firmus Luahambowo; Josh Billiam G. Bu’ulolo; Prakoso Nugroho; NuruL Dzuriah K.h; Hendra Lesmana
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 5 No. 1 (2026): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v5i1.317

Abstract

This study examines the implementation of management accounting in budgeting planning and control at PT Wahana Interfood Nusantara Tbk for the period 2020–2024. The research also evaluates the factors influencing its effectiveness and the impact on financial performance, measured using the Return on Assets (ROA). The study applies a descriptive qualitative approach with a case study design, using secondary data from the company’s Annual Reports and supporting documents. Data were analyzed through data reduction, presentation, and conclusion drawing, while profitability was assessed using ROA by comparing net profit with total assets. The results indicate that budgeting planning is conducted systematically using both top-down and bottom-up approaches, while control is implemented through periodic evaluations and variance analysis. However, deviations occurred due to market and cost fluctuations. The findings also show that implementation effectiveness is affected by organizational structure, human resource capability, information systems, and external factors. Overall, management accounting has contributed positively to budgeting processes, though further improvement in cost control and information quality is needed.
Analisis Kinerja Keuangan PT Bumi Serpong Damai Tbk Pada Sektor Properti dan Real Estate di Bursa Efek Indonesia: Studi Rasio Keuangan 2019-2024 Dandi Aprila; Ranila Suciati; Ni Komang Maysarah Darapalgia
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 5 No. 1 (2026): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v5i1.322

Abstract

This study is motivated by the limited number of studies that examine longitudinal changes in the financial performance of property companies, particularly in the post–COVID-19 period. Despite its strategic role in the national economy through its contribution to Gross Domestic Product (GDP) and its strong linkages with related sectors such as construction, banking, and building materials, empirical evidence on firm-level financial dynamics in this sector remains scarce. This study aims to analyze the financial performance of PT Bumi Serpong Damai Tbk (BSDE) during the 2019–2024 period using financial ratio analysis, including liquidity, solvency, activity, profitability, and market ratios. The study employs a descriptive quantitative approach with a single-firm case design. BSDE was purposively selected based on the availability and completeness of its published financial statements. The data were obtained from annual financial reports released by the Indonesia Stock Exchange, supported by macroeconomic data from Bank Indonesia and Statistics Indonesia. The analysis was conducted through the calculation of financial ratios and trend interpretation over a six-year observation period. The results indicate that BSDE’s financial performance experienced fluctuations during the pandemic period but showed a significant recovery after 2022. Profitability and market ratios improved, while liquidity and solvency ratios reflected a strengthening of the company’s capital structure. These findings highlight the importance of balanced financing decisions and asset efficiency in maintaining corporate financial stability. This study provides practical insights for investors and policymakers in assessing the resilience of Indonesia’s property sector.
Pengaruh Pertumbuhan Penjualan Dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Sektor Real Estate Yang Terdaftar Di BEI Tahun 2022-2024 Vincent Salim; Siti Khairani
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 5 No. 1 (2026): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v5i1.323

Abstract

The objective of this research is to analyze the impact of sales growth and capital intensity on tax avoidance behavior in IDX-listed real estate firms throughout the years 2022 to 2024. Employing a quantitative methodology, employs multiple linear regression analysis to evaluate the correlation between tax avoidance as the dependent factor and two independent predictors which is sales growth and capital intensity.. Secondary data was gathered from the official annual financial statements of property and real estate firms publicly traded on the IDX. Empirical findings indicate that neither the growth in sales nor the level of capital intensity exerts a statistically significant effect on the tax avoidance behaviors of the sampled companies. These results are inconsistent with the agency theory used in this study, which explains that within a company there will be differences in interests between the principal as shareholder and the agent as management, which will cause each party to do things that benefit their own interests..
Tax Avoidance, Tunneling, Political Connection, dan Nilai Perusahaan: Penyajian Secara Simultan Annisa Rahma; Abdul Rahman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 5 No. 1 (2026): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v5i1.324

Abstract

This study aims to provide an empirical evidence of about is the effectof tax avoidance on tunneling, tunneling moderate tax avoidance onfirm value and political connection to moderate the effect of taxavoidance on firm value. The population in this study are all nonfinancialcompanieslistedinIndonesiaStockExchange2020-2024.The sampleofthisresearch is 86 non-financial sector companies listed onIndonesia Stock Exchange 2020-2024. collection method usingpurposive sampling technique. were selected as a sample of the total286 observations this study. The method of analysis in this study usingregression analysis two stage last square. The results of this study indicate that: 1) Tax Avoidance has positiveand significant effect on tunneling using OREC and NOREC1 proxies. 2)tunneling that moderates tax avoidance does not affect the firm value.3) political connection that moderates tax avoidance does not affectthe firm value

Page 11 of 11 | Total Record : 104

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