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All Journal JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Society: Jurnal Pengabdian Masyarakat Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Journal Of Resource Management, Economics And Business (REMICS) Jurnal Riset Akuntansi Gudang Jurnal Multidisiplin Ilmu Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Business, Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SOCIRCLE : Journal Of Social Community Services Jurnal Ragam Pengabdian Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Fanji Farman
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh Kualitas Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Kecamatan Tanjungkerta Kabupaten Sumedang Fanji Farman
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 2 (2021)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v3i2.3577

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Pelayanan, Sanksi Pajak, dan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak dalam membayar Pajak Bumi dan Bangunan pada Kecamatan Tanjungkerta Kabupaten Sumedang. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan survey. Teknik pengambilan data diperoleh dari hasil kuesioner dan penelitian kepustakaan. Sampel dalam penelitian ini adalah sebagian wajib pajak PBB pada Kecamatan Tanjungkerta yaitu berjumlah 100 responden. Teknik pengambilan sampel dengan teknik Simple Random Sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan analisis koefisien determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa diperoleh korelasi yang kuat yaitu dengan niali koefisien korelasi ganda 0,716. Kualitas pelayanan, sanksi pajak, kesadaran wajib pajak mempengaruhi kepatuhan wajib pajak sebesar 51,3 % dan sisanya 48,7% dipengaruhi faktor lain yang tidak termasuk dalam variabel yang diteliti dalam penelitian ini. Dapat dibuktikan hasil analisis berganda yaitu Y = 0,195 + 0,277 X1 + 0,340 X2 + 0,390 X3, dan nilai Fhitung sebesar 33,688 lebih besar dari pada Ftabel sebesar 2,699 maka H4 diterima H0 ditolak dan juga jika dilihat dari nilai signifikansi sebesar 0,000 lebih kecil dari 0,05. Hal ini menunjukkan bahwa “Terdapat Pengaruh Positif Signifikan Antara Kualitias Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak”. Kata kunci : kualitas pelayanan, sanksi pajak, kesadaran wajib pajak, kepatuhan wajib pajak, pajak bumi dan bangunan.
Pengaruh Corporate Social Responsibility, Pengungkapan Emisi Karbon (GRI-305), dan Skor ESG terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Financials-Perbankan di BEI Periode 2020–2024 Khairul Thaffan; Fanji Farman
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.3997

Abstract

This study aims to examine the effect of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value in banking subsector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Specifically, the study tests the partial effects of each independent variable as well as their simultaneous effect on firm value, providing empirical evidence on the relevance of sustainability practices in value formation within the banking sector. A quantitative approach with an associative-causal design is employed using panel data. Secondary data are collected from companies’ financial statements, annual reports, and sustainability reports. The population comprises 46 listed banking firms, while purposive sampling yields 39 firms, resulting in 195 firm-year observations. Firm value is proxied by Price to Book Value (PBV), whereas CSR, carbon emissions (GRI 305), and ESG are measured using disclosure-based indices. The analysis includes descriptive statistics, assumption testing, and panel regression to evaluate the overall model (F-test), individual effects (t-test), and explanatory power (R²). The findings are expected to provide practical insights for managers, investors, and regulators to strengthen sustainability reporting quality and strategic initiatives that support higher firm value.
Strengthening the Financial Literacy of Sauyunan Rasa MSMEs through Simple Financial Recordkeeping Training in Cikole Village Farman, Fanji; Fajriati, Novy; Nusuki, Ina
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/945wsj53

Abstract

Micro, small, and medium enterprises (MSMEs) are vital to the national economy, yet many entrepreneurs in rural areas still possess limited financial literacy, particularly in financial recordkeeping and the separation of personal and business finances. This condition was identified within the “Sauyunan Rasa” MSME group in Cikole Village, Sumedang Regency, West Java, whose members operate home-based food enterprises without orderly bookkeeping. This community service activity aimed to improve participants’ understanding of basic financial literacy, develop their skills in simple recordkeeping and financial reporting based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and foster awareness of separating personal and business finances. The activity applied a participatory training and mentoring approach using the learning-by-doing method, in which participants directly practiced recording real transactions from their own businesses, complemented by an introduction to the SIAPIK digital recording application. The level of success was measured by comparing pre-test and post-test results. The findings showed that the participants’ average score increased from 73% to 89%, an improvement of 16 percentage points, with gains across all indicators, namely understanding of financial literacy concepts, separation of personal and business finances, and simple financial recordkeeping and reporting. Qualitatively, participants who had previously managed their businesses without any records began to record transactions, calculate profit, and separate business from household finances. The activity proved effective in strengthening the financial literacy of rural MSMEs and supporting the economic independence of the partner group.
Co-Authors Afdhal Yaman Ahmad Andy Adinegara Amelia Setiawan Arizal Hamizar Ayi Srie Yuniawati Azhari, Ceriska Damayanti, D'liya Dewi Linawati Dina Marlina, Dina Dita Puspitasari dwi wahyono Erpi Rahman Fahrul Alam Masruri Fahrul Alam Masruri Fajar Hari Mulia FENNY KRISDINA, TIANA Hamfri Djajadikerta Ina Nusuki Indriyani Dwi Lestari Kartika, Tita Kartiwa, Aa Khairul Thaffan LISNAWATI, LISNA Maharani, Asyifa Ayu Malawat, Fadli Fendi Maman Nurochman Masruri, Fahrul Alam Maya Safira Dewi Mita Karmila Mita Mutiara Nastiti Rizky Shiyammurti Neni Hajijah Niken Sri Mulyanti Nitha Dwi Afianti Novy Fajriati Nurhayaty, Ety Pelupessy, Fatmah Watty Rahman, Erpi Renalda Adilah Siti Adeni Rostianna, Sherlina Shofia Annisa R Tita Kartika Tita Kartika Triadi Ramadani Yayang Kirana Dewi Yulia Maelani Yuniawati, Ayi Srie