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Tita Kartika
Universitas Sebelas April
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Influence of Service Quality and Information Systems for Rural and Urban Land and Building Tax Collection (PBB P2) on the Effectiveness of P2 PBB Payments at The Congeang Kecamatan District Office Dina Diandri; Tita Kartika; Gunawan Wibisana
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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The core problem of this research is the effectiveness of the payment of Rural and Urban Land and Building Tax (PBB P2) at the Conggeang DistrictOffice, Sumedang Regency.The purposeof this study was to determine how much influence the quality of service and information systems forcollecting Land and Building Tax (PBBP2) onthe effectiveness of PBB P2 payments at the Conggeang District Office, Sumedang Regency. This study uses quantitative methods. Thenumberof samples in this study were 100 respondents usingmethod random sampling. The analysis used is multiple linear regression analysis. Data processing using the SPSS for windows 25 program. The results of this study indicate that thequality of service and information systemsfor Rural and Urban Land and BuildingTax (PBBP2) has asignificant effectonthe effectiveness of PBB P2 paymentsin Conggeang District, Sumedang Regency. This is indicated by the regression equation Y=12,516+0,154X1+ 0,539X2+ 3,427. The probability value is less than 0.05 and the calculated f value isgreater than f table, the results of the coefficient of determination test to determine the amount of contribution provided by the service and information system for Rural adnd Urban Land and Building Tax (PBBP2) on the effectiveness of (PBBP2) payments of 46.9%. Then according to the t-test the quality of service has a significant effect on the effectiveness of PBB P2 payments seen from t count > t table (1.685>1.660) and the information system for Rural and Urban Land and Building Tax (PBBP2) has asignificant effect on the effectiveness of PBB P2 payments seenfromt count > ttable (7.172 > 1.660).
The Effect of Profitability on Stock Prices in Manufacturing Companies Food and Beverages Listed on the Indonesia Stock Exchange (2015-2019 Period) Rosna Nurjanah; Tita Kartika; Sophia Annisa
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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The stock price can be regarded as an indicator of the success of the company's management. Success in obtaining profits will provide satisfaction for rational investors. A fairly high stock price will provide benefits, namely in the form of capital gains and a better image for the company, making it easier for management to obtain funds from outside the company. Therefore, every company that issues shares must pay attention to its share price. Stock prices that are too low (underprice) often mean that the company's performance is not good. However, if the stock price is too high (overprice) it can reduce the interest of investors to invest. This study was conducted to determine whether there is a significant effect of the Return On Assets (ROA) variable on stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population that is the object of this research is manufacturing companies in the food and beverage sector on the Indonesia Stock Exchange for the 2015-2019 period, which were taken by purposive sampling and based on the specified criteria, the number of samples was 7 companies that met the criteria. Based on the results of hypothesis testing obtained t table 1.690. Then 1.842 > 1.690 and 0.003 > 0.05 which indicates that Ha is accepted (H0 is rejected). Thus it can be interpreted that the profitability variable (X) has an effect on the stock price variable (Y).
The Effect Of Self Assessment System On Tax Receiving Hotels In Sumedang District Neni Hajijah; Tita Kartika; Fanji Farman
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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Hotel taxes are one of the largest sources of tax revenue levied on hotel services. Hotel tax revenue can be obtained continuously and can be developed optimally with the application of the self assessment system. Based on this, this study aims to determine how well the implementation of the self assessment system and hotel tax revenue as well as the effect of the self assessment system on hotel tax revenue in Sumedang Regency. This research was conducted with a quantitative research method approach. The sampling technique uses simple random sampling with a sample of 76 hotel taxpayers. Data collection techniques using questionnaires, observation and documentation. Data analysis of research using inferential statistics to answer the formulation of descriptive problems. The results showed that the implementation of the self assessment system and hotel tax revenues were very good. Correlation analysis results show that the self assessment system has a strong relationship with hotel tax revenue with a correlation coefficient of 62.1%. Based on a simple regression test of self assessment system has a positive and significant effect on hotel tax revenue as shown by the equation Y = 14.740 + 0.683X and tcount> ttable by showing an effect of 49.4% which is analyzed using the coefficient of determination analysis.
The Effect of Fiscal Services on Taxpayer Compliance At the Sumedang Primary Tax Service Office Fajar Hari Mulia; Tita Kartika; Fanji Farman
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study entitled The Effect of Fiscus services on Taxpayer Compliance at Sumedang Pratama Tax Office. The core problem in this study is the low level of awareness of taxpayer compliance in paying taxes. The purpose of this study is to find out how much the influence of tax authorities on tax compliance of the type of research used is quantitative descriptive method. The sampling technique uses simple random sampling method. The sample used in this study was 96 respondents from the number of samples used and can be processed. The data is then tested for quality and processed using the validity test, reliability test, and normality test after quality testing is followed by a simple regression test then the data are analyzed using the product moment correlation coefficient test, the coefficient of determination test, and the partial test (t) And the results for the tax authorities service to taxpayer compliance The coefficient of determination obtained is 0.166 or 16.6%. So it can be stated Fiscus Services has an influence of 16.6% on taxpayer compliance, while the remaining 83.4% is influenced by other factors
The Effect of Internal Control on Fraud Prevention in the Inspectorate Office Sumedang Regency Arli Cucun; Tita Kartika; 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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The core problem of this research is that the performance of the inspectorate is not optimal in preventing vulnerability. The purpose of this research is to determine the internal control, prevention and internal control that affect prevention at the Sumedang Regency Inspectorate Office. 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 research data uses simple regression analysis, correlation test, coefficient of determination and hypothesis testing. The results showed that internal control of 4,637 was very good with an average of 85.87%, vibration prevention was 3.998 good with control of 83.29% and internal control control with control was 0.777 (strong relationship), and the magnitude of the influence of internal control to vulnerability at the Inspectorate Office of Sumedang Regency by 60.4% (strong) and there are still 39.7% of other factors. The results of the calculation of the hypothesis, it turns out that tcount (9.40) > ttable (1.67155), that there is a positive influence between internal control on fraud prevention at the Sumedang Regency Inspectorate Office and can be accepted. The Sumedang Regency Inspectorate Office in order to maintain external pressure by investors can affect the performance of the Sumedang Regency Inspectorate Internal Control and improve in terms of competitive operating conditions
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.
Operational Audit Analysis In Credit Policy Wildayanti Hidayah; Maman Nurochman; Tita Kartika
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 purpose this research are (1) to determine wether operational audit of credit wisdom by Kredit Plus Sumedang has been in accordance with the regulation of Indonesia Central Bank No. 1/6/PBI/1999, and (2) to examine wether the wisdom of credit at Kredit Plus Sumedang in compliance with the guideline setting up by Kredit Plus Sumedang is related with the credit approval procedure. This research is a case study. Data was analysed by qualitative descriptive analysis. The data was primary data vthat was collected though interview with the employee of analisys credit. The results showed that the implementation of operational audit of credit wisdom at Kredit Plus Sumedang has been in accordance with the regulation of Indonesia Cental Bank No. 1/6/PBI/1999. The implementation of operational audit starts from of preparation of the audit, preparation of the audit programs, audit of assignment, reporting of audit results and follow up to the result of the audit conducted by the internal audit of Kredit Plus Sumedang are in accordance with applicable regulation of Indonesia Central Bank No.1/6/PBI/1999. Furthermore, it has been proven that the credit wisdom in Kredit Plus Sumedang Office which refers to the principles of credit 5C (Character,capacity,capital, collateral, condition), 5P (Purpose, payment, party, profitability, protection) and 3R (Return, repayment, risk bearing ability) has been implemented as it should and was in compliance with the guideline that have been set by Kredit Plus Sumedang.
Management And Reporting Of Financial Reports Through The Village Financial System Application (SISKEUDES) Tita Kartika
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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Siskeudes is one form of government improvement in managing financial reports and village fund accountability. The benefits of siskeudes for the village are that it can manage village finances to be more transparent and accountable. The problem in this reseach is how is village financial management based on the Village Financial System (Siskeudes) application in Desa Ciptasari Kabuaten Sumedang, what is the procedure for reporting village finances based on Village Financial System (Siskeudes) application in Desa Ciptasari Kabupaten Sumedang, what are the obstacles to implementing the Village Finance Application (Siskeudes) in Desa Ciptasari Kabupaten Sumedang. The research method used is descriptive qualitative method. The data collection techniques used in this study were the observation method, the interview method and the library study method. The results of reseach conducted Desa Ciptasari Kabupaten Sumedang that in its application the siskeudes application is able to create accountable financial reports and can reduce the occurrence of corruption. However, this application also poses several obstacles, including account codes and activity menus that are not yet available and the internet network is slow.
Zakat Accounting in Supporting the Distribution of Productive Zakat Funds for Business Capital Tita Kartika
SINTESA Vol. 13 No. 1 (2022): Sintesa
Publisher : SINTESA

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This study aims to determine the description of zakat accounting on the empowerment of productive zakat funds for business capital at BAZNAS Kab. Sumedang.The reseach method used for this reseach is descriptive qualitative method, the data collection technique used is the observation method, the interview method includes structure and unstructured interviews and the method of literature study. The results obtained (1) BAZNAS Kabupaten Sumedang uses sharia accounting that is not based on interest (non interest) (2) Sumedang Makmur is one of the programs created by BAZNAS Kabupaten Sumedang in helping SMEs to increase their business by providing interest – free capital loans to mustahiq (3) Zakat Accounting at BAZNAS Kabupaten Sumedang is in accordance with PSAK No.109, and has used PSAK No. 109 since 2012 until now.
Co-Authors Arli Cucun Ayi Srie Yuniawati Dina Diandri Fajar Hari Mulia Fanji Farman Gunawan Wibisana Lilis Kartika Maman Nurochman Merisa Nur Afipani Neni Hajijah Rosna Nurjanah Sophia Annisa Wildayanti Hidayah