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Ayi Srie Yuniawati
Universitas Sebelas April
Economics, Econometrics & Finance

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The Effect of Biological Asset Intensity and Green Accounting On The Financial Performance Of Agricultural Companies Listed On The Indonesia Stock Exchange, 2017-2019 Dewi Linawati; Ayi Srie Yuniawati; Fanji Farman
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Financial performance is an analysis of the company's financial condition that has been achieved by the company from the past, a form of information for thepresent and the future. There are several things that can affect the company's financial performance. In this study, the researcher used green accounting and biological asset intensity. Green accounting is a new accounting paradigm that focuses on transactions, events, financial objects, social andenvironmental events, while biological asset intensity shows the size of the number of biological assets in the company. This study purposes to determine the effectof biological asset intensity partially on financial performance, partial effect of green accounting on financial performance, the relationship between biologicalasset intensity and green accounting, and the simultaneous influence of biological asset intensity and green accounting on the financial performance ofagricultural companies. The research method used was a quantitative research method with a Multiple Linear Regression model, while the sampling technique inthis study was a purposive sampling technique with a total of 18 samples. The results illustrated that Biological Asset Intensity did not partially affect thefinancial performance of agricultural companies, Green Accounting partially affected the financial performance of agricultural companies, there was no relationship between Biological Asset Intensity and Green Accounting, and Biological Asset Intensity and Green Accounting simultaneously affected the financial performance of agricultural companies listed on the Indonesia Stock Exchange in 2017-2019
The Effect of Good Corporate Governance on Going Consensus Audit Opinions in Regional Public Companies Tirta Sumedang Medal Nadia Nurfalah; Erpi Rahman; Ayi Srie Yuniawati
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine good corporate governance, going concern audit opinion, and the magnitude of the influence of good corporate governance on going concern audit opinion at the Regional Public Company (PERUMDA) Tirta Medal Sumedang. This study uses a descriptive research method approach with quantitative analysis techniques, conducted through a survey method. Data collection techniques were analyzed by means of observation and questionnaires. The population is SPI and Finance/Assets employees of PERUMDA Tirta Medal Sumedang as many as 30 people and the research sample is 30 people. The research data uses simple regression analysis, correlation test, coefficient of determination and hypothesis testing. The results showed that the implementation of good corporate governance was 2.360 (very good) with an average of 87.41 %, audit opinion going concern was 1.493 (good) with an average of 85.82%. at PERUMDA Tirta Medal Sumedang of 0.903, and the magnitude of the effect of service excellent on community satisfaction at PERUMDA Tirta Medal Sumedang of 82.94 % and there are 18.4% of other factors. The results of the calculation of the hypothesis, it turns out that tcount (14.68) > ttable (1.70113), it can be said that there is a positive influence between good corporate governance on going concern audit opinion at PERUMDA Tirta Medal Sumedang acceptable. Going concern audit opinion can be achieved and overcome with good corporate governance.
The Effect of Taxpayer Awareness and Sanctions on Land and Building Taxpayer Compliance Hanny Williyany; Ayi Srie Yuniawati
Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The background of writing this thesis is the lack of awareness and knowledge of land and building tax sanctions in South Sumedang District. The object of research is South Sumedang District. This study aims to determine how the influence of awareness and sanctions on the compliance of land and building taxpayers in South Sumedang District. The method used in this research is quantitative method. The data collection technique used a questionnaire with a total of 100 samples. The method of determining the sample uses probability sampling using the Slovin formula. The results of this study indicate that the taxpayer awareness variable has a significant effect on land and building taxpayer compliance and has a significant effect with a Tcount of 3.050 > Ttable 1985. The sanctions variable has a significant effect on the compliance of the Land and Building taxpayers and has an effect with Tcount 3.081 > Ttable 1.985 and simultaneously the taxpayer awareness and sanctions variables have a significant effect on the compliance of land and building taxpayers in South Sumedang District and have an effect with Fcount 6.230>Ftable 3.091 and give an effect of 43.1% and 100%- 43.1% = 56.9% influenced by other factors that are not included in the research variables
The Effect of Understanding Tax Regulations, Tax Sanctions, and Awareness of Taxpayers on Compliance with Restaurant Taxpayers in Sumedang Regency Nurul Apriliani Utami; Ayi Srie Yuniawati; Lilis Kartika
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This research aim to knowthe influence of understanding tax regulation, tax sanction, awareness tax payers to compliance tax payers of restaurant at Sumedang Regency. This research uses quantitative research method by using a questionnaire as a data cellection media. Population of this research are taxpayer that registered in BAPPENDA Sumedang. The samples in this research are 53 restaurant taxpayers. The sample collection technique used in this research was purposive sampling Prerequisite test used classical assumption test.The data analysis techniques used in this research were multiple linear regression. This result indicated that (1) understanding tax regulation to compliance tax payers of restaurant tax payer, it is proven by the regression coefficient 0,389, the value of t amount>t table (2,789>2,00958) and significantly 0,008<0,05, (2) tax sanction to compliance tax payer of restaurant tax payer, it is proven by the regression coefficient 0,361, the value of t amount<t table (2,855>2,00958) and significantly 0,006<0,05, (3) awareness tax payers to compliance tax payers of restaurant tax payer, it is proven by the regression coefficient 0,467, the value of t amount<t table (3,288>2,00958) and significantly 0,002<0,05, (4) understanding tax regulation, sanction taxation, and awareness tax payers to compliance tax payers of restaurant tax payer F amount>F table (23,430>2,790) and significantly 0,000<0,05.
Analysis Of Application Of E-Filing System In Effort To Increase Corporate Taxpayer Compliance In Submission Of Period And Annual Taxation Letter At The Sumedang Tax Service Office Merisa Nur Afipani; Ayi Srie Yuniawati; Tita Kartika
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The core of the problem in this research is the implementation of e-filing and efforts to improve corporate taxpayer compliance in submitting Periodic and Annual Tax Returns (SPT) at KPP Sumedang. This study aims to determine the application of the efilling system, and to determine the efforts to improve corporate taxpayer compliance in submitting periodic and annual tax returns at KPP Pratama Sumedang. The location of the research was carried out at KPP Pratama Sumedang. This research method uses descriptive qualitative by using primary and secondary data sources. The sampling technique used purposive sampling method. Data collection methods in this study used interviews, documentation and data analysis methods. The resource persons taken in this study were 5 people. Based on the results of this study, it can be concluded that the implementation of the e-filing system is in accordance with the registration procedures based on tax regulations and has been running optimally and provides convenience for corporate taxpayers who report their notification letters, reduction in queues, savings in paper use, and ease of filing. document. Efforts to improve corporate taxpayer compliance are by conducting socialization, automatic notification via email of taxpayers regarding annual reporting obligations and administering administrative sanctions for taxpayers who do not report SPT.
The Effect Of Liquidity, Profitability And Solvency On Going Concern Audit Opinions Agia Syafitria Syafril; Ayi Srie Yuniawati; Nining Kurniasih
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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Financial ratios are created with the use of numerical values taken from financial statements plays an important role in detecting the condition of an entity. The result of these financial ratios are used to assess management performance can be used as an evaluation of things that need to be done so that management performance can be improved or maintained in accordance with company targets. This purpose of this research is to find the effect of liquidity, profitability and solvability on going concern audit opinion either simultaneously or partially. The method used in this research is logistic regression and analysis tool used in this research was Statistical Package for the Social Sciences 25 (SPSS 25) with a significance level of 0,05. Based on the partially test indicate that liquidity does not have an effect on going concern audit opinion with a significance level of 0,212, profitability does not have an effect on going concern audit opinion with a significance level of 0,466 and solvability does not have an effect on going concern audit opinion with a significance level of 0,410. While simultaneously have an effect on going concern audit opinion with a significance level of 0,000. The management of the retail trade company must strive to continue to increasing profits each year and offset by decrease of company’s liabilities. And improve good performance by increasing the effectiveness of management in managing their resources.
The Analysis Of Taxpayer Compliance Through The Tax Review Implementation On Restaurant’s Tax Ayi Srie Yuniawati; Shalsa Bila Farodis; Shofia Annisa Ratnasari
Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Restaurant Tax is one of Regional Tax type which is a source of regional income. As a Taxpayer, especially a Restaurant Tax, is obliged to pay taxes properly. The implementation of taxes, Bumdes Nanjung is still assisted by the village treasurer. Furthermore, in 2019-2021 tax payments, there are a number of fines. Therefore, it is necessary to do a Tax Review on the implementation of taxes that has been done. The purpose is to find out the tax compliance of the Bumdes Nanjung as a Taxpayer. This research was conducted through a qualitative approach with a case study method. The data obtained through observation, interviews, and documentation. The results of this study indicate that the implementation of taxes has not complied formally/administratively, but has complied and qualify with the provisions of material taxes. In addition, the implementation of taxes is still assisted by the village treasurer. Then the Bumdes Nanjung cannot be said and given the title of Obedient Taxpayer. It is hoped that Bumdes Nanjung can start obliged to pay tax by its own.
Co-Authors Agia Syafitria Syafril Dewi Linawati Erpi Rahman Fanji Farman Hanny Williyany Lilis Kartika Merisa Nur Afipani Nadia Nurfalah Nining Kurniasih Nurul Apriliani Utami Shalsa Bila Farodis Shofia Annisa Ratnasari Tita Kartika