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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Dinasti International Journal of Management Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi'45 Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Berbakti
R.Budi Hendaris
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH SOSIALISASI PERPAJAKAN DAN PROGRAM PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Reza Firmansyah Ajhari; R. Budi Hendaris
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.15045

Abstract

Kepatuhan wajib pajak merupakan faktor penting dalam peningkatan penerimaan pajak. Meskipun target penerimaan pajak kendaraan ber meningkat, jumlah kendaraan dengan tunggakan pajak terus bertambah setiap tahunnya. Oleh karena itu perlu dilakukan kajian intensif terhadap variabel-variabel yang mempengaruhi kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sosialisasi perpajakan dan program pemutihan pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Provinsi Jawa Barat. Teori yang digunakan pada penelitian ini adalah Teori Perilaku yang Direncanakan. Sampel pada penelitian ini menggunakan probability sampling dengan jumlah sampel sebanyak 100 wajib pajak yang terdaftar pada Kantor Samsat Provinsi Jawa Barat. Pengumpulan data dilakukan dengan menggunakan kuesioner dan dianalisis menggunakan pendekatan Structural Equation Model (SEM) dengan Partial Least Square (PLS). Hasil penelitian secara parsial menunjukkan bahwa sosialisasi perpajakan dan program pemutihan pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak kendaraan bermotor pada Kantor Samsat Provinsi Jawa Barat. Implikasi hasil penelitian ini menyatakan bahwa peningkatan pada sosialisasi perpajakan dan program pemutihan pajak akan berpengaruh pada peningkatan kepatuhan wajib pajak
The Influence of Human Resource Competency and Government Internal Control System on the Quality of Regional Asset Management with Organizational Commitment as a Moderating Variable (Survey on Regional Work Units of West Java Province) Nur Azizah, Mitha; Hendaris, R. Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5401

Abstract

The purpose of this study is to investigate the influence of human resource competency and the government’s internal control system on regional asset management quality within the West Java Provincial Government. The context of this research is based on the Report on the Examination Results of the Internal Control System and Compliance of the West Java Provincial Government for 2023, which states that the fixed asset management within the West Java Provincial Government is still inadequate due to over and under-recording of fixed asset values. This research uses a sample of 76 respondents taken from all Regional Work Units within the West Java Provincial Government. The testing was conducted using the SEM PLS method with the assistance of the SmartPLS 4 application. The study reveals that the quality of local asset management is significantly and favorably impacted by the internal control system and competency of human resources partially. However, the findings revealed that organizational commitment did not moderate the relationship between the quality of local asset management and either the government's internal control system or human resource competency.
Pengaruh Tingkat Kekayaan Daerah, Ketergantungan Daerah dan Upaya Pajak terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Kabupaten/Kota di Provinsi Jawa Barat Tahun 2019-2023) Rahayu, Yunita Sri; Hendaris, Raden Budi
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2686

Abstract

This study aims to analyze the influence of regional wealth level, regional dependence, and tax efforts on the financial performance of local governments in 27 regencies and cities in West Java Province during the 2019–2023 period. The data used are sourced from secondary data in the form of APBD Budget Realization Reports and GRDP. The study population covers all district/city governments in West Java Province during that period. The analysis technique used is multiple linear regression. The results of this study reveal that simultaneously there is a significant influence between the variables of regional wealth level, regional dependence, and tax efforts on the financial performance of local governments in regencies and cities in West Java Province in 2019–2023. However, partially the 3 independent variables in this study show different variations, namely the regional wealth level variable has a positive effect on the financial performance of local governments, the regional dependence variable has a negative effect, and the tax efforts variable does not have a significant effect on the financial performance of local governments in regencies and cities in West Java Province in 2019–2023.
Pengaruh Efektivitas Pendapatan Asli Daerah dan Pengelolaan Belanja Daerah terhadap Tingkat Kemandirian Keuangan Daerah (Studi Kasus pada Pemerintah Kabupaten/Kota di Provinsi Jawa Barat Tahun 2019-2023) Rahmawati, Rahmawati; Hendaris, Raden Budi
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2687

Abstract

The purpose of this study is to analyze the influence of the effectiveness of Regional Original Revenue and the quality of regional expenditure management on the level of financial independence of regional governments. The study used data from various sources from 27 governments in West Java, both districts and cities, for the period 2019-2023. This study used multiple linear regression analysis. The results of this study revealed that simultaneously there was no significant influence between the variables of the effectiveness of Regional Original Revenue and Regional Expenditure Management on the Level of Regional Financial Independence. However, partially, only the variable of the Effectiveness of Regional Original Revenue had a positive and significant effect on the Level of Regional Financial Independence in Regency and City Governments in West Java Province in 2019-2023.
Pengaruh Opini Audit dan Temuan Audit Badan Pemeriksa Keuangan terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Kabupaten dan Kota di Provinsi Jawa Barat 2019-2023) Aprilia, Dilla; Hendaris, Raden Budi
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2685

Abstract

This study aims to analyze the influence of audit opinions and findings issued by the Supreme Audit Agency on the financial performance of 27 district and city governments in West Java Province during the period 2019-2023. The data used in this study are secondary data obtained from the official website of the West Java Provincial Audit Agency and the Central Statistics Agency (CSA) of West Java Province. The analysis method used is multiple linear regression. The results of the analysis indicate that simultaneously, audit opinions and findings have a significant influence on the financial performance of local governments. However, partially, audit opinions have a positive effect, while audit findings have a negative and significant effect on the financial performance of district and city governments in West Java Province 2019-2023.
Pengaruh Penerapan Good Governance, Pemahaman Standar Akuntansi Pemerintahan terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karawang Jennifer Carolina Golung; R. Budi Hendaris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9522

Abstract

The quality of local government financial reports is a key indicator of the accountability of public financial management. Although the Karawang Regency Government routinely receives an Unqualified Opinion (WTP), this opinion is often accompanied by an Explanatory Paragraph (WTP-DPP), which indicates significant audit findings from the Supreme Audit Agency (BPK). These audit findings indicate that there are still inconsistencies in good governance practices and weaknesses in understanding Government Accounting Standards (SAP). This study aims to analyse the influence of the implementation of good governance and understanding of Government Accounting Standards (SAP) on the quality of financial reports in the Karawang Regency Government. The research method used is quantitative research. The data was collected through a questionnaire. The target population consists of 22 Local Government Agencies (OPD) with a sample size of 44 respondents. The sampling approach used is saturated sampling. Data analysis was conducted using IBM SPSS version 27. The results of the analysis indicate that the implementation of good governance has a significant partial effect on the quality of financial reports. Similarly, understanding of Government Accounting Standards has a significant partial effect on the quality of financial reports. Simultaneously, these two variables contribute 62.8% to the quality of financial statements, while the remaining 37.2% is influenced by other factors not explained in this study.
Institutional Ownership and Intellectual Capital Determining Factors in the Value of Textile and Garment Companies Putri, Aurrel Azalea Cesarena; Hendaris, Raden Budi
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9223

Abstract

Purpose – This study investigates the influence of institutional ownership and intellectual capital on the valuation of textile and garment manufacturing firms listed on the Indonesia Stock Exchange (BEI) between 2018 and 2022. Design/Methodology/Approach - This research is a quantitative study that employs secondary data obtained from literature and documentation investigations. The data for this research was acquired from the IDX website and the official websites of each firm listed on the Indonesia Stock Exchange between 2018 and 2022. The research sample comprised 14 companies, from which a total of 70 data points were collected using purposive sampling. Data analysis encompasses several statistical techniques such as classical assumption testing, multiple linear regression, correlation, determination, partial tests, and simultaneous tests. These techniques are performed using IBM SPSS version 26 software. Findings - The research findings indicate the presence of institutional ownership exerts a detrimental influence on the overall value of a company. Conversely, intellectual capital has a beneficial influence on the value of a corporation. Research Limitations/Implications - The impact of the following research is that it can become a basis for developing knowledge about company value as additional information and consideration in an investment. However, the limited availability of data, particularly when organizations do not supply comprehensive and reliable information, diminishes the statistical power of research. This, in turn, decreases the likelihood of discovering a genuine association, making it difficult to make generalizable conclusions. Keywords: Institutional Ownership, Intellectual Capital, Company Value
Pengaruh Operating Capacity, Operating Cash Flow dan Sales Growth Terhadap Financial Distress Menggunakan Metode Springate Fitriani, Putri Desya; Hendaris, R. Budi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i3.14776

Abstract

Penelitian ini mengkaji pengaruh operating capacity, operating cash flow, dan sales growth terhadap financial distress menggunakan metode Springate. Studi ini berfokus pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2018 hingga 2022. Financial distress menjadi perhatian utama bagi perusahaan, terutama selama ketidakpastian ekonomi. Penelitian ini menggunakan metode kuantitatif, menganalisis data dari laporan keuangan tahunan 25 perusahaan terpilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa operating capacity dan operating cash flow secara signifikan memengaruhi financial distress, sementara sales growth menunjukkan pengaruh positif namun tidak signifikan. Studi ini berkontribusi pada pemahaman dinamika keuangan perusahaan pertambangan batu bara, memberikan wawasan praktis untuk manajemen keuangan, dan menjadi referensi untuk penelitian mendatang.
The Influence of Tax Knowledge, the E-Samsat (Sapa Warga) Payment Program, and the Motor Vehicle Tax Amnesty Program on Motor Vehicle Taxpayer Compliance (Case Study at the PPPD Office of Sukabumi Region I Cibadak) Aryani, Ririn Sri; Hendaris, R. Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5464

Abstract

This study investigates how tax knowledge, the E-Samsat payment system (Sapa Warga), and vehicle tax amnesty programs influence taxpayer compliance among motor vehicle owners in the Sukabumi I Cibadak Regional Revenue Management Center. Using a quantitative approach, researchers surveyed 100 taxpayers and applied multiple linear regression for data analysis. The findings reveal that tax knowledge has positive and influential on taxpayer compliance, indicating that individuals with a stronger understanding of tax obligations, regulations, and sanctions usually take care of their taxes properly. Conversely, the E-Samsat payment system is uninfluential toward compliance levels, suggesting that digital convenience alone may not be sufficient without supporting factors such as public awareness, trust in the system, and adequate digital literacy. Meanwhile, Tax Amnesty Program has a beneficial and influential effect toward compliance levels. Despite the limited impact of E-Samsat as a standalone variable, simultaneous testing of all three predictors indicates a collective and influential on taxpayer compliance. The study concludes by emphasizing the need for a multi-branch strategy that integrates tax education, effective digital service dissemination, and incentive-based policies.
Pengaruh Transparansi, Akuntabilitas,, Partisipasi, Terhadap Kinerja Pengelolaan Dana Desa di Kecamatan Kutawaringin Kabupaten Bandung Syakira Gusmi Manika; R. Budi Hendaris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9393

Abstract

This research aims to analyze the influence of Transparency, accountability, and participation on the performance of village fund management in villages in Kutawaringin District, Bandung Regency. The number of samples taken in this research was 55 village officials divided into 11 villages in Kutawaringin District, namely Buninagara, Cibodas, Cilame, Gajah Mekar, Jatisari, Jelegong, Kopo, Kutawaringin, Padasuka, Pameuntasan, Sukamulya. This research uses multiple linear regression data analysis methods. The results of the research indicate that partially transparency and accountability do not have a significant effect on the performance of village fund management, while participation has a positive and significant effect on the performance of village fund management. Simultaneously transparency, accountability, participation have a significant effect on village fund management in Kutawaringin District Village, Bandung Regency. The implications of this research indicate that active community participation contributes significantly more to the success of village fund management than simply implementing transparency and accountability. These findings emphasize the importance of a participatory approach at every stage of village fund management, from planning and implementation to evaluation of development programs. Therefore, village governments are advised to prioritize comprehensive community involvement to create more effective, responsive, and sustainable village fund management.
Co-Authors Ali Rahman Reza Zaputra Aprilia, Dilla Aryani, Ririn Sri Dwi Indah Lestari Farah Agustina Insani Fitriani, Putri Desya Ifan Wicaksana Siregar Ignasius Christian Heryanto Intan Rahayu Jennifer Carolina Golung Jennifer Carolina Golung LAYESI , Anggun Muhammad Anggionaldi Nur Azizah, Mitha Pramesti, Nuru Nisa Putri Handayani Putri, Aurrel Azalea Cesarena Rahayu, Yunita Sri Rahmawati, Rahmawati Rakhmat Siraz Rendi Kusuma Natita Reza Firmansyah Ajhari Romli Romli, Romli Sastradipraja, Usman Siraz, Rahmat Sofia Windiarti Syakira Gusmi Manika Tathya Pradipta Vina Putriani Nursalin Yayang Fitriani