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

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Self-Assessment System Effect on Revenue Optimization Pph Pasal 25 Corporate Taxpayer At The Sumedang Primary Tax Service Office Rosi Imelya; Nining Kurniasih; Tiana Feny Krisdina
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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Self-assessment system is a form of government action to get tax revenue to be more optimal. The implementation of the self-assessment system requires the active role of the taxpayer, by voluntarily the taxpayer must register, calculate, pay and report his own tax payable to the KPP. However, it still has not met the tax revenue target. Purpose of this study was to determine how the effect of the self-assessment system on the optimization of income tax revenue PPh Pasal 25 corporate taxpayers at the Sumedang Pratama Tax Service Office. This research method uses quantitative descriptive with a survey approach. The sampling technique used simple random sampling method. The population of this research is corporate taxpayers registered at KPP Pratama Sumedang as many as 100 respondents. The data in this study were obtained primary (questionnaire). The analysis technique used is correlation coefficient analysis, simple regression analysis, coefficient of determination analysis, and hypothesis testing. The results showed that the implementation of the self-assessment system had a positive and significant effect on optimizing income tax revenue PPh Pasal 25. This was shown by the regression equation Y = 8.574 + 0.814X, and 9.429 tcount value > 1.984 t table with a value of sig. 0.000 < 0.05 probability value. With a coefficient of determination of 47.6% and the remaining 52.4% is influenced by other factors.
The Effect of Taxpayer Awareness and Sanctions on Land and Building Taxpayer Compliance Hanny Williyany; Fahrul Alam Masruri; Nining Kurniasih
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 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 Return on Assets and Operating Costs of Operating Income (BOPO) on the Profit Sharing Rate of Mudharabah Deposits At Bank BRI Syariah Period 2017-2020 Risma Nur’amalia; Fahrul Alam Masruri; Nining Kurniasih
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 research method used is the Quantitative method with Multiple Linear Regression model with data processing using SPSS 26. The data used in this study were obtained from the monthly financial statements of BRI Syariah through the website. The results showed that the Return on Assets (ROA) had a partial effect on the Profit Sharing Rate for Mudharabah Deposits, and there was an Operating Cost of Operating Income that had a negative and significant effect on the Profit Sharing Rate for Mudharabah Deposits, and it was proven that the Return on Assets (ROA) and Operating Costs of Income Operational (BOPO) simultaneously affects the rate of profit sharing for mudharabah deposits. It can be concluded that Return on Assets (ROA) has a positive effect on the rate of profit sharing on mudharabah deposits. And the operational cost of operating income has a negative effect on the rate of profit sharing on mudharabah deposits at BRI Syariah Bank. Thus, the management needs to pay attention to the Operational Cost of Operating Income (BOPO) owned
The Effect Of Gold Price Fluctuation On Gold Paid Products On The Profitability Of Mandiri Sharia Bank For The 2017 – 2019 Period Ahmad Lutfi Ahmad Lutfi; Erpi Rahman; Nining Kurniasih
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 has an effect on fluctuations in the price of gold on the profitability of Bank Syariah Mandiri's 2017-2019 gold pawn products. The purpose of this study was to determine the effect of gold price fluctuations on gold pawn products on the profitability of Bank Syariah Mandiri 2017-2019. The research method used in this study is a quantitative research method with a descriptive approach with a sample size of 36 data. Methods of data collection using documentation, literature study and internet studies and data processing using SPSS 25. The results showed the results of the coefficient of determination test obtained the t regression model with a correlation coefficient R of 0.073, the value of the coefficient of determination R Square was 0.005. This means that the magnitude of the influence of the independent variables on the variation of variable changes is 0.05%. This shows that this study has a coefficient of determination of 0.05% while the remaining 99.95% is influenced by other variables used in this study. The results of hypothesis testing found fluctuations that the price of gold in gold pawn products had no significant effect on profitability. This is indicated by the value of t count is smaller than tta table (0.425 < 2.03) and the significance value is greater than 0.05 (0.674 > 0.05).
The Effect of Tax Knowledge Level on Land and Building Taxpayer Compliance in Cimanggung District Dian Rifky Maulana; Nining Kurniasih; Sophia Annisa R
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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This study aims to examine and obtain evidence regarding the level of tax knowledge that affects the compliance of land and building taxpayers in Cimanggung District. Tax knowledge is tax information that can be used by taxpayers as a basis for making decisions, and to take certain directions or strategies in relation to the implementation of rights and obligations in the field of taxation. Meanwhile, compliance is the backbone of the self-assessment system, in which the taxpayer is responsible for determining his/her own tax obligations and then paying and reporting the tax in an accurate and timely manner. The method used in this research is descriptive quantitative method. The data collection technique was obtained from the results of interviews, questionnaires, observations, and library research. Further testing of validity, reliability, classical assumption test, simple regression analysis, coefficient of determination test and hypothesis testing. Based on the results of research on the effect of tax knowledge on land and building taxpayer compliance in Cimanggung District, it can be concluded that, tax knowledge (X) has a positive and significant effect on land and building taxpayer compliance (Y). The results of statistical calculations show that the t count is 8.835 with a probability value (sig = 0.000), so the significant value is smaller than 0.05. This means the hypothesis which states that partially the tax knowledge variable has a significant influence on the compliance of land and building taxpayers in Cimanggung District. Then tax knowledge has an effect on taxpayer compliance by 44.3%, while 100%-44.3% = 56.7% is influenced by other factors that are not included in this research variable
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 Influence Of Internal Audit On Financial Performance Erpi Rahman; Nining Kurniasih; Reni Nurkhofifah
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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This study aims to determine how the implementation of internal audit and the company's financial performance, and to find out how the influence of internal audit on the financial performance of PT. Engineering Nut. The factors tested in this study were internal audit as the independent variable, while financial performance as the dependent variable. The research method used in this research is descriptive and verification method. The population in this research is internal audit, manager, finance department and annual report at PT. Engineering Nut. The data analysis used in this research is simple linear regression analysis at a significance level of 5%. The program used in analyzing the data uses SPSS vers 28. The results show that the implementation of internal audit at PT. Mura Teknik is included in the good category. While the financial performance of PT. Mura Teknik is in the good category. In addition, the results of the study also show that internal audit has an effect on financial performance. The magnitude of the influence of internal audit in contributing to financial performance is 48.1%.
The Effect Of Organizational Culture And Leadership On The Performance Of Police Members Pupung Pamungkas; Nining Kurniasih
SINTESA Vol. 13 No. 2 (2022): SINTESA
Publisher : SINTESA

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The core of the problem in this research is the Influence of Organizational Culture and Leadership on the Performance of Police Members (Perception Study of Satlantas at the Cianjur Police Resort). This study uses a survey approach, and part analysis. The data collection techniques used are observation, interviews, questionnaires, literature studies and documentation studies as well as data processing related to the problems studied, namely Organizational Culture and Leadership on the Performance of Satlantas Members at the Cianjur Police Resort. The analytical technique used is Part Analysis, Hypothesis Testing, Correlation Test, and Coefficient of Determination. The results of the discussion show that the Influence of Organizational Culture and Leadership on the Performance of Police Members (Perception Study of Traffic Traffic Units at the Cianjur Police Resort. It can be seen that the Influence of Organizational Culture and Leadership on the Performance of Traffic Police Members in Cianjur is 32.9% this figure shows a fairly strong correlation. This means that this figure shows that there is a fairly strong influence and there are 67.1% of other factors that affect the performance of members of the Cianjur Satlantas.The results of the test of the influence between Organizational Culture on Member Performance of (0.484)2 = 23.4% thus there is a significant at 0.000, meaning that there is an influence between variables Organizational Culture on Member Performance at the Cianjur Traffic Traffic Unit, and the results of the test of the influence between Leadership on Member Performance of (0.171)2 = 2.9%, thus there is no significant at 0.056, meaning that there is no influence between the Leadership variable on the Performance of the Cianjur Satlantas Members. Culture Organization and leadership have an influence on the performance of members of the Cianjur Satlantas can be accepted.
Co-Authors Agia Syafitria Syafril Ahmad Lutfi Ahmad Lutfi Ayi Srie Yuniawati Dian Rifky Maulana Erpi Rahman Fahrul Alam Masruri Hanny Williyany Pupung Pamungkas Reni Nurkhofifah Risma Nur’amalia Rosi Imelya Sophia Annisa R Tiana Feny Krisdina