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<![CDATA[PENGARUH PENERAPAN SISTEM INFORMASI E-SAMSAT TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Alghaviqi, Muhammad Wafqi Aufa]]>;
<![CDATA[Ishak, Jouzar Farouq]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i2.10318
<![CDATA[This research was conducted to determine the influence of the implementation of the E-Samsat information system on motor vehicle taxpayer compliance at the SAMSAT Garut Regency office. The research method used is descriptive quantitative. The number of samples used in this study were 100 respondents with several criteria. Primary data obtained through a questionnaire. From the results of the coefficient of determination test, the application of the E-Samsat information system has an influence on the compliance level of motor vehicle taxpayers by 29.5%. As for the results of hypothesis testing, it can be seen that the tcount value is 6.407 and the ttable value is 1.984. These results indicate that the tcount value is greater than the ttable value so it can be concluded that H0 is rejected and H1 is accepted. Thus it can be concluded that there is a positive influence between the application of the E-Samsat information system on motor vehicle taxpayer compliance in Garut Regency. Keywords: E-Samsat, Vehicle Tax, Taxpayer Compliance]]>
<![CDATA[The role of earnings quality in the impact of earnings management and leverage on firm value ]]>
<![CDATA[Ishak, Jouzar Farouq]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v5i4.1204
<![CDATA[Purpose: This study examines the impact of earnings management and leverage on firm value with earnings quality as an intervening variable. Research methodology Quantitative methods were used in this study, which employed path analysis to examine the relationships between variables. Samples were taken from state-owned enterprises in Indonesia, with a particular focus on those listed on the 2017-2021 BUMN 20 Index of the Indonesia Stock Exchange. Results: The results show that earnings quality mediates the relationship between leverage and firm value. Specifically, leveraging through earnings quality was found to maximize firm value, as profitable businesses prioritized internal financing because of their high rate of return. Limitations: This study was limited to the IDX BUMN 20 index between 2017 and 2021. Contribution: The findings suggest that management should consider leveraging to optimize firm value. In addition, it provides valuable insights into firm value, particularly for firms that rely heavily on internal financing. Novelty: This research is the first study to specifically focus on the IDX BUMN 20 index, covering both the periods before and during the Covid-19 pandemic.]]>
<![CDATA[PENINGKATAN LAYANAN KOPERASI KWP POLBAN BANDUNG MELALUI PENATAAN DOKUMEN BERBASIS ISO 9001-2008: - ]]>
<![CDATA[Purwihartuti, Koernia]]>;
<![CDATA[Karnawati, Hennidah]]>;
<![CDATA[Marwansyah]]>;
<![CDATA[Angestiwi, Tiafahmi]]>;
<![CDATA[Kristianingsih]]>;
<![CDATA[Ishak, Jouzar Farouq]]>
<![CDATA[ Jurnal Difusi Vol. 5 No. 2 (2022): Jurnal Difusi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung ]]>
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DOI: 10.35313/difusi.v5i2.2247
<![CDATA[Hasil observasi pendahuluan diketahui bahwa Koperasi KWP belum dapat dikategorikan sebagai organisasi profesional terutama dari aspek penataan dokumennya. Karena itu, langkah strategis yang perlu dilakukan KWP adalah melakukan penataan sistem, mekanisme dan prosedur dengan menggunakan ketentuan yang tertera dalam panduan ISO 9001-2008. Tujuan PKM ini adalah membantu KWP dalam melakukan penataan dokumen berbasis ISO 9001-2008 berupa manual mutu atau pedoman mutu, pemetaan proses kerja, kebijakan mutu dan sasaran mutu dan prosedur kerja. Grand theory yang digunakan sebagai dasar pembuatan dokumen mutu adalah standar ISO 9001-2008. Metode yang digunakan adalah Program Kemitraan Masyarakat berupa pembuatan dan penataan dokumen mutu berbasis ISO 9001-2008 dan pelatihan untuk sosialisasi perangkat yang sudah dibuat. Biaya yang dibutuhkan untuk Program Kemitraan Masyarakat ini adalah Rp 18.000.000,- yang bersumber dari dana DIPA POLBAN. Luaran dari program ini berupa luaran wajib dan luaran tambahan. Luaran wajib berupa laporan pelaksanaan PKM, video kegiatan PKM dan artikel ilmiah yang dipublikasikan dalam jurnal “Difusi†POLBAN Luaran tambahan berupa poster yang didesiminasikan dalam seminar dan pameran (Sepa) Polban]]>
<![CDATA[Pengaruh Harga Jual terhadap Volume Penjualan Rokok (Studi Kasus pada Perusahaan Subsektor Rokok yang terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Rospita Sari, Cici]]>;
<![CDATA[Indrawati, Lili]]>;
<![CDATA[Sembiring, Etti Ernita]]>;
<![CDATA[Ishak, Jouzar Farouq]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v4i2.5002
<![CDATA[After the economy slowed down due to the pandemic, demand in the cigarette sector began to recover in 2021. The growth rate of cigarette sales volume is different for each category. These conditions indicate that the price gap due to CHT tariffs has led to significant growth in the performance of products at lower prices (IDX, 2022). This study uses a quantitative approach using the selling price (X) and sales volume (Y). The subjects are 3 cigarette sub-sector companies that are listed on the Indonesia Stock Exchange and have published their 2017-2021 annual reports. Data were analyzed using panel data regression with the help of SPSS 26.0 software. The results showed that the selling price variable had a significant positive effect on sales volume. This can be seen from the results of the t test where the significance value of the t test is 0.003 <0.05. In addition, the coefficient of determination shows that the selling price variable has an effect of 49.7% on sales volume. While the remaining 50.3% is influenced by other factors not included in this study.]]>
<![CDATA[Apakah Profitabilitas dan Ukuran Perusahaan Berkontribusi terhadap Nilai Perusahaan? ]]>
<![CDATA[Ishak, Jouzar Farouq]]>;
<![CDATA[Dahtiah, Neneng]]>;
<![CDATA[Sitorus, Sifra Christalia Rustiana]]>;
<![CDATA[Nabila, Raihani Putri]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v5i1.5961
<![CDATA[The purpose of this research is to examine the effect of profitability and size company on the firm value of company in Index LQ-45 Indonesia Stock Exchange. This research uses financial statements data in term 2018-2023 by multiple regression analysis. The result shows that profitability and size company have effects on the firm value of company in LQ-45 Index Indonesia Stock Exchange. A company size that is too large is considered to cause a lack of efficiency in monitoring operational and strategic activities by management, thereby reducing firm value.]]>
<![CDATA[Pengaruh Realisasi Anggaran Hibah dan Anggaran Bantuan Keuangan terhadap Pertumbuhan Ekonomi ]]>
<![CDATA[Utari, Sherina Putri]]>;
<![CDATA[Ishak, Jouzar Farouq]]>;
<![CDATA[Rufaedah, Yanti]]>;
<![CDATA[Gunawan, Arwan]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v5i1.6392
<![CDATA[This study aims to determine the relationship between grant budget realization and financial assistance budget realization on regional economic growth in West Java Province. The realization of the grant budget and the realization of the financial assistance budget which continues to decline are often associated with economic growth which continues to increase. The method in this study is a quantitative method with data collection through secondary data derived from regional government financial reports and primary data in the form of interviews with the Regional Secretariat of West Java Province. The data analysis technique used is descriptive quantitative analysis using the Statistical Package for the Social Sciences (SPSS) version 25 tools. The results of the analysis show that the realization of the grant budget has no significant effect on economic growth in West Java Province as well as the realization of the financial assistance budget which has no significant effect on economic growth.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility dan Kinerja Lingkungan terhadap Harga Saham: (Studi Empiris pada Perusahaan yang terdaftar dalam BEI Periode 2018-2021) ]]>
<![CDATA[Rovishany, Nabila Daffa]]>;
<![CDATA[Gunawan, Arwan]]>;
<![CDATA[Sudradjat, Sudradjat]]>;
<![CDATA[Ishak, Jouzar Farouq]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v5i2.5004
<![CDATA[Nowadays, financial information that only includes profit is not enough to ensure the continuity of the company. Companies need to provide other information needed by stakeholders in terms of decision making, namely information on social and environmental aspects that are realized by implementing corporate social responsibility. This study aims to determine the effect of CSR-economic, CSR-environmental, CSR-social, and environmental performance disclosures on the stock prices of companies listed in the LQ45 Index. The research sample consisted of 11 companies selected through several criteria with a period of 4 years (2018-2021). This study uses a quantitative method using secondary data obtained from annual reports and sustainability reports. The hypothesis was tested using multiple linear regression analysis. The results showed that CSR-economic had a negative and significant effect on stock prices, CSR-environment had a positive and significant effect on stock prices, while CSR-social and environmental performance had no effect on stock prices.]]>
<![CDATA[Pengaruh Independensi, Sikap Skeptisme, dan Etika Profesi Auditor terhadap Kualitas Audit: (Survei Pada Auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Jawa Barat) ]]>
<![CDATA[Kholifah, Nabillah Nur]]>;
<![CDATA[Ishak, Jouzar Farouq]]>;
<![CDATA[Burhany, Dian Imanina]]>;
<![CDATA[Rufaedah, Yanti]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v5i2.6516
<![CDATA[Audit quality is a benchmark for assessing whether the state financial management of an entity being audited is good or bad. The research aims to analyze the influence of independence, scepticism and professional ethics of auditors on audit quality. Researchers use primary data by distributing questionnaires to auditors at the West Java Province Representative Financial and Development Supervisory Agency (BPKP) and secondary data taken from sources on the internet. Used probability sampling, a simple random sampling type. Researchers took a sample of 46 auditors at the BPKP Representative of West Java Province. The method used is a quantitative method with a Partial Least Square analysis tool using SmartPLS version 3.0 software. The results show independence and scepticism don't have a significant effect on audit quality, because of the characteristics of internal auditors. Auditors' characteristics can arise due to differences in external factors such as position and age. Auditor professional ethics have a significant positive effect on audit quality. Professional ethics establishes comprehensive principles to support improving audit quality. Independence, scepticism, and professional ethics of auditors simultaneously influence audit quality at the BPKP Representative of West Java Province, and the professional ethics variable has the most dominant influence on audit quality.]]>
<![CDATA[The role of earnings quality in the impact of earnings management and leverage on firm value ]]>
<![CDATA[Ishak, Jouzar Farouq]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v5i4.1204
<![CDATA[Purpose: This study examines the impact of earnings management and leverage on firm value with earnings quality as an intervening variable. Research methodology Quantitative methods were used in this study, which employed path analysis to examine the relationships between variables. Samples were taken from state-owned enterprises in Indonesia, with a particular focus on those listed on the 2017-2021 BUMN 20 Index of the Indonesia Stock Exchange. Results: The results show that earnings quality mediates the relationship between leverage and firm value. Specifically, leveraging through earnings quality was found to maximize firm value, as profitable businesses prioritized internal financing because of their high rate of return. Limitations: This study was limited to the IDX BUMN 20 index between 2017 and 2021. Contribution: The findings suggest that management should consider leveraging to optimize firm value. In addition, it provides valuable insights into firm value, particularly for firms that rely heavily on internal financing. Novelty: This research is the first study to specifically focus on the IDX BUMN 20 index, covering both the periods before and during the Covid-19 pandemic.]]>
<![CDATA[Perhitungan Harga Pokok Produksi menggunakan Metode Full Costing untuk menentukan Harga Jual ]]>
<![CDATA[Sakti, Tamaarine Ayunillah Afraaniti]]>;
<![CDATA[Ishak, Jouzar Farouq]]>;
<![CDATA[Arief, Khozin]]>;
<![CDATA[Supriatna, Iyeh]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v6i1.5234
<![CDATA[This research was conducted at the Toko Lis Collection which is included in the manufacturing business category. This study aims to determine the-cost of production carried out by the Toko Lis Collection, using-the full costing method. The research method used is descriptive analysis method with data collection techniques using interview and documentation technique. The sample used in this study was taken from a production sample in May 2023 of 485 units. The results of this study show that the calculation of the cost of production carried out by the Toko Lis Collection and calculations using the full costing method have differences that cause differences in the determination of the selling price. The result of calculating the cost of production according to the company Rp 34.000/unit with selling price of Rp 55.000/unit, while the calculation of the cost of production using the full costing method is Rp 36.448/unit with a selling price of Rp 59.045/unit.]]>
