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The Effect Of Taxpayer Compliance On The Realization Of Parking Tax Revenue In Sumedang Regency Ai Nunung Sri Haryati Haryati; Erpi Rahman; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The main problem in this research is the not optimal Parking Tax. Parking tax is a type of regional tax that is quite potential as a source of revenue for the City of Sumedang. The purpose of this study was to determine the effect of taxpayer compliance on the realization of parking tax revenues in Sumedang Regency. This research method uses descriptive survey method with a quantitative approach. The population in this study was all parking taxpayers in Sumedang Regency by taking saturated sampling techniques. The data source is a type of primary data with a questionnaire as an instrument given to 73 respondents with a Likert scale of 1 to 5. The statistical method used is a simple linear regression analysis. This study shows there is a strong correlation between taxpayer compliance with the realization of parking tax revenues by 76.1%. The coefficient of determination of the remaining 57.9% of 42.1% is influenced by other factors not discussed in this study. The results of the regression analysis are expressed by the equation Y = 13,995 + 0,692x with a tcount of 9,884> a table of 1,66660 with the hypothesis of this study accepted.

PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI, REAL ESTATE DAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2017) Fahrul Alam Masruri; Lisna Lisnawati; Hera Fitriani Pratama
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 18 No 1 (2019): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v18i1.131

Penelitian ini dilatar belakangi oleh adanya upaya manajemen laba yang membuat perusahaanmenghitung 2 versi laporan keuangan setiap tahunnya, yaitu laporan keuangan berdasarkan prinsipprinsipakuntansi yang berlaku umum yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) dan laporan keuangan yang dihitung berdasarkan ketentuan perpajakan yang berlaku. Hal ini pada akhirnya akan menimbulkan adanya perbedaan dalam perlakuan pengakuan dalam menghitung laba yang disebut book tax differences. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh book tax differences terhadap pertumbuhan laba. Pertumbuhan laba dihitung menggunakan perubahan laba bersih sebelum pajak. Objek dari penelitian ini adalah perusahaan properti, real estate dan kontruksi bangunan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2017. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif.Data yang dikumpulkan merupakan data sekunder yang berupa dokumentasi laporan keuangan yang terdiri atas laporan posisi keuangan, laporan laba rugi dan laporan arus kas dari tahun 2012-2017.Hasilpenelitian ini menunjukan bahwa Book tax differences memiliki pengaruh yang signifikan terhadappertumbuhan laba dengan t hitung sebesar 5,193 dan p-value sebesar 0,003 (p-value <0,005). Sehingga perusahaan dirasa perlu untuk bisa memanfaatkan book tax-differences secara bijak.

HOW FINANCIAL PERFORMANCE IS INFLUENCED BY ADAPTATION TO FINANCIAL TECHNOLOGY AND CYBER GOVERNANCE lisnawati, lisna
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4687

Financial performance represents the success of a financial institution in managing its business without ignoring external factors in the era of technological disruption. This research aims to examine the influence of financial technology adaptation and cyber governance on financial performance in financial institutions. Quantitative methods are used in this research, with content analysis data collection techniques for 94 banking observation data contained on the Indonesia Stock Exchange (BEI) in 2022 and 2023. Based on the structural test of the PLS SEM model, the results show that financial technology adaptation has a significant positive effect on financial performance. while cyber governance has no influence on financial performance. The limited number of banks that disclose cyber governance is a major limitation in this research. The empirical implication of this research is the use of dimensions of fintech adaptation and cyber governance as assessment measuring tools. Empirical implications for dimensions of fintech adaptation that are suitable as measuring tools include ATM banking, online banking and mobile banking. Empirical implications for cyber governance dimensions include the proportion of independent board of commissioners, institutional ownership, audit committee, managerial ownership and artificial intelligence. The practical implication that can be implemented by financial institutions is that there is a need to improve cyber governance to anticipate cyber crime and scammer crimes in the long term through the use of artificial intelligence in the era of digitalization 4.0 towards 5.0..

BAGAIMANA PENGARUH METRIK ESG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Lisnawati, Lisna; Koswara, Amirani Fairuz Afif Fillian
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.14160

This study was conducted to examine the influence of ESG metrics and financial performance on firm value, with a sample of 68 from 17 companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample was selected using purposive sampling techniques. ESG metrics were assessed using the SRi formula, based on 32 standard items from the Global Reporting Initiative (GRI) 300 environmental topics. Financial performance was proxied by Return on Assets, while firm value was measured by the closing price (stock closing price). The analytical method used was multiple regression analysis. The results of this study indicate that ESG metrics have a positive influence on firm value, while financial performance has a negative influence on firm value. However, ESG metrics and financial performance simultaneously have a positive influence on firm value.

ANALISIS PEMBIASAAN SHOLAT DHUHA TERHADAP KEDISIPLINAN SISWA DI MI DARUL HUDA CIBADAK Lestari, Dirga Ayu; lisna, Lisnawati
Kaffah: Jurnal Pendidikan dan Sosio Keagamaan Vol 4 No 1 (2025): Kaffah: Jurnal Pendidikan dan Sosio Keagamaan
Publisher : Fakultas Agama Islam, Universitas Mathla'ul Anwar

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Penanaman sikap disiplin dapat dilakukan melalui pembiasaan yang yang rutin dilakukan, contoh dan teladan yang baik dari guru. Pembiasaan merupakan cara yang dapat dilakukan dalam membentuk karakter pada anak salah satunya melalui pembiasaan shalat dhuha. Dalam usaha membentuk karakter siswa MI DARUL HUDA CIBADAK memiliki sebuah program keagamaan. Program keagamaan yang dilaksanakan di lembaga madrasah MI DARUL HUDA adalah kegiatan sholat Dhuha berjamaah yang rutin dilaksanakan setiap pagi sebelum masuk proses pembelajaran. Tujuan dalam penelitian ini yaitu Menganalisis Pembiasan Sholat Dhuha Terhadap Kedisiplinan Siswa yang dilakukan secara rutin dilaksanakan di MI DARUL HUDA CIBADAK. Penelitian ini juga diharpkan dapat memberikan motivasi kepada lembaga madrasah yang lain untuk menerapkan program keagaaman seperti pembiasaan shalat dhuha untuk membentuk karakter disiplin anak. Adapun penelitian ini menggunakan metode kualitatif. Pengumpulan data dalam penelitian ini dilaksanakan dengan melakukan observasi secara langsung di lapangan dengan menggunakan instrument pedoman pengamatan, serta pedoman wawancara. Teknik analisis data dilakukan melewati tiga tahapan yakni reduksi data, penyajian data kemudian penarikan kesimpulan. Adapun lokasi penelitian bertempat di MI DARUL HUDA CIBADAK. Hasil penelitian menunjukan bahwa Pembiasaan shalat dhuha yang dilakukan di MI DARUL HUDA CIBADAK dilakukan di masjid dan dipimpin oleh guru. Bersama guru terlebih dahulu mempersiapkan hal-hal yang mendukung dalam kegiatan pembiasaan Dengan adanya pembiasaan solat dhuha, karakter siswa khususnya dalam karakter disiplin siswa dapat meningkat. Hal ini dibuktikan dengan siswa yang dapat melaksanakan peraturan sekolah dengan baik, mengikuti pembelajaran dengan efektif

Pengaruh Return On Asset Dan Current Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Customer Non-Cyclicals Lisna, Lisnawati; Riesmiyantiningtias, Ninuk; Hartanty, Woro Dwi
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.312

For companies, profit growth is an indicator that reflects financial performance, which may increase or decrease each year. This phenomenon is influenced by various internal and external factors. This study aims to provide empirical evidence regarding internal factors specifically financial ratios such as Return on Assets and Current Ratio and their ability to indicate a company's profit growth. This research employs a quantitative method using purposive sampling, resulting in a sample of 64 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from the companies’ annual financial reports. The data analysis technique applied is multiple linear regression. The results of the study show that, partially, Return on Assets does not have a significant effect on profit growth, whereas the Current Ratio has a significant effect. Simultaneously, both Return on Assets and Current Ratio have a significant effect on profit growth.

Pengaruh Return on Asset Dan Current Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Customer Non-Cyclicals: The Effect of Return on Assets and Current Ratio on Profit Growth in Non-Cyclical Customer Sector Companies Lisna, Lisnawati; Riesmiyantiningtias, Ninuk; Hartanty, Woro Dwi
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.312

For companies, profit growth is an indicator that reflects financial performance, which may increase or decrease each year. This phenomenon is influenced by various internal and external factors. This study aims to provide empirical evidence regarding internal factors specifically financial ratios such as Return on Assets and Current Ratio and their ability to indicate a company's profit growth. This research employs a quantitative method using purposive sampling, resulting in a sample of 64 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from the companies’ annual financial reports. The data analysis technique applied is multiple linear regression. The results of the study show that, partially, Return on Assets does not have a significant effect on profit growth, whereas the Current Ratio has a significant effect. Simultaneously, both Return on Assets and Current Ratio have a significant effect on profit growth.

THE IMPACT OF SOCIAL MEDIA PERCEPTION ON TAX TRANSPARENCY AND GOVERNANCE Annisa Fitriani; Yuniati; Lisna Lisnawati
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4864

The level of compliance among motor vehicle taxpayers in Garut Regency remains relatively low, despite government efforts to provide easier access and information through digital services. One indication of this low compliance is the high number of vehicles that have not been re-registered, which reflects the practice of tax avoidance. This study aims to examine the effect of tax knowledge, social media information disclosure, and ease of tax payment access on tax avoidance among motor vehicle taxpayers in Tarogong Kidul District, Garut Regency. This research employs a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 100 respondents selected using purposive sampling based on the Slovin formula. The data were analyzed using multiple linear regression. The results indicate that tax knowledge has no significant effect on tax avoidance when examined in isolation. In contrast, the disclosure of social media information and the ease of accessing tax payment options have a negative and significant impact on tax avoidance. Simultaneously, tax knowledge, social media information disclosure, and ease of access to tax payment have a substantial effect on tax avoidance. The implications of this study include the need to improve tax education, optimize the use of social media, develop accessible tax payment services, and expand the range of variables in future research related to tax avoidance behavior.

From Green Accounting To Green Villages: The Role Of Village-Owned Enterprises In Realizing SDGs Lisna Lisnawati; Suparjiman
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42144

Purpose: This research aims to develop a green accounting model in Village-Owned Enterprises (V-OEs), develop grounded theory, and see its impact on village SDGs to be able to realize a green village. Methodology/approach: This research employed a qualitative approach based on grounded theory, with data collection using triangulation. The research subjects were the Sugih Mukti and Margamakmur V-OEs, which were categorized as advanced V-OEs by the Ministry of Villages. Findings: This study provides a clear reference regarding the feasibility of developing green accounting in V-OEs by presenting environmental financial accounts and reports. This study also successfully developed a grounded theory—public sector sustainability theory, demonstrating that V-OEs' existence impacts village SDGs and can encourage the creation of green villages. Practical implications: The theoretical implications of this research extend the theories presented—public sector sustainability theory, integrating QBL and Institutional Theory—in the context of V-OEs. Empirical implications include presenting a green accounting model for V-OEs, which has been proven to be implementable. Implications for the government include providing a basis for developing green accounting in the broader public sector. Originality/value: V-OEs Green Accounting Model and Public Sector Sustainability Theory.

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