Article Per Year (5 Year)
p-Index From 2019 - 2024
1.513
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting Jurnal AKSI (Akuntansi dan Sistem Informasi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Applied Research in Management and Business Journal of Applied Accounting And Business (JAAB) Journal Economic Insights
Ferdyan Wana Saputra
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Journal of Applied Accounting And Business (JAAB)

 1 
PENGARUH HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021 Niken Ayuningrum; Johandri Iqbal; Ferdyan Wana Saputra; Muhammad Azrafeno
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.222

Abstract

This research was conducted at PT. Perkebunan Nusantara VI. The purpose of this study is to determine whether debt, both long-term debt and short-term debt has a significant effect on profitability, which in this study is represented by the Net Profit Margin Ratio (NPM). The research period is 2018-2021. The problem formulation of this study aims to determine how significant the influence of long-term debt and short-term debt on profitability at PT. Perkebunan Nusantara VI. This research is a quantitative research. With the type of data used is secondary data obtained in the financial statements of PT. Perkebunan Nusantara VI . The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 26.0 program with the regression equation Y = -0.018 - 0.064X1 + 0.133X2. Based on the results of tests conducted on SPSS, it is found that there is no significant effect between long-term debt on profitability. Meanwhile, for short-term debt, it can be concluded that there is no significant effect between short-term debt on profitability. In the F test or simultaneous test, it is concluded that there is no significant effect between long-term debt and short-term debt on profitability simultaneously. Adjusted R2 value of 14.6% coefficient indicates that the profitability variable can be explained by long-term debt and short-term debt. While the remaining 85.4% is influenced by other variables that are not explained in this research model.
Implementasi Corporate Sosial Responsibility Pada PT. Eloda Mitra Palembang Dedi Handoko; Niken Ayuningrum; Yesita Astarina; Ferdyan Wana Saputra
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.v5i2.260

Abstract

This study aims to provide an overview of the implementation of Corporate Social Responsibility and find out the CSR implementation efforts implemented by PT Eloda Mitra Palembang. The type of research used is qualitative descriptive research, this study seeks to describe the implementation of CSR as a form of business ethics related to the social responsibility of a company. Sampling was carried out using purposive sampling method, where the respondents interviewed were employees of PT Eloda Mitra Palembang, as well as questionnaires and in-depth interviews with operational managers of PT Eloda Mitra Palembang. The results of the study show that the CSR carried out by PT Eloda Mitra Palembang for the community and the environment in the aspect of education is in the form of buildings, educational facilities and subsidies. Improve health by building puskesmas in villages, providing equipment, deploying health workers as well as vehicles to provide health services to surrounding villages. Vocational training as well as efforts to develop businesses, provide support for SME initiatives and financing. For employees, the implementation of CSR programs aims to improve employee welfare, provide services, and training opportunities
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.
Co-Authors Adityawarman Adityawarman Bonaventura Hendrawan Maranata Dedi Handoko Dedi Handoko Dedy Handoko Iqbal, Johandri Melisa Anggraini Muhammad Azrafeno Niken Ayuningrum Niken Ayuningrum Novita Hana Putri Samantha Raharjo Sonia Rianti Stefanus Kenny Tanto Tanto Yesita Astarina