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Apiatno
Universitas Sebelas April
Economics, Econometrics & Finance

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The Effect Of Self Assessment System On Restaurant Tax Receiving In Badan Pengelolaan Pendapatan Daerah Kabupaten Sumedang Yusriyah Intan Lestari Badiun; Apiatno; Gunawan Wibisana
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 core of the problem in this study is the level of compliance of Taxable Entrepreneurs (PKP) in Sumedang Regency, which fluctuates in issuing tax invoices and in reporting VAT Periodic SPTs. This study aims to determine the effect of the application of the e-Faktur application on the level of compliance of the Taxable Penngusha at KPP Pratama Sumedang. This research method uses quantitative descriptive with a survey approach. The sampling technique used was random sampling with the number of samples used as many as 94 respondents. Research data obtained through the distribution of questionnaires and observation. The data analysis technique used is simple linear regression. The results showed that the application of the electronic tax invoice application (e-Faktur version 3.0) had a positive and significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Sumedang.
Analysis of Internal Control of Fixed Assets at the Department of Environment and Forestry of Sumedang Regency Triadi Ramadani; Apiatno; Lilis Kartika
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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This study aims to determine the application of internal control of fixed assets as well as to find out documents and records regarding procedures for control of fixed assets implemented by the Department of Environment and Forestry of Sumedang Regency. This type of research is descriptive and data sources used in this study are primary and secondary data. Descriptive analysis method with a qualitative approach. The results showed that the Department of Environment and Forestry of Sumedang Regency. has implemented effective internal control of fixed assets, by carrying out supervision and segregation of duties of each relevant section, starting from procurement, acquisition, utilization, maintenance and depreciation of fixed assets owned by SKPD. This means that if internal control is properly implemented and implemented, it will be able to guarantee the security of organizational assets and their availability are used in accordance with agreed procedures, thus minimizing misuse or violations of fixed assets that may occur
The Effect Of Third Party Funds, Loan To Deposit Ratio, Non Performing Loans And Return On Assets On The Amount Of Credit Distribution Pela Sopilah; Apiatno; Lisna Lisnawati
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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Banks are financial institutions that work as intermediaries by receiving money deposits from the public and then flowing them back in the form of credit. The background of this research is that the distribution of credit provided by banks is not optimal, so this research was conducted to obtain empirical evidence about the effect of Third Party Funds, Loan to Deposit Ratio, Non Performing Loans and Return On Assets on Total Credit Distribution. This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk period 2015-2019. The method of data collection in this research is by downloading the financial statements on the website of PT. Bank Rakyat Indonesia. The data analysis method used in this study used descriptive statistical analysis, normality test, and multiple linear regression analysis. The tests that have been carried out in this study have shown that Third Party Funds, Loan to Deposit Ratio, Non Performing Loans have a significant positive effect on the amount of credit disbursement. Meanwhile, Return on Assets has a significant negative effect on the amount of lending
The Influence of Village Apparatus Competence on Quality of Village Financial Reports In Tanjungmedar District, Sumedang Regency Suci Fitriani Hidayat; Ayi Srie Yuniawai; Apiatno
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 study aims to determine the influence of village apparatus competence on the quality of village financial reports in Tanjungmedar District, Sumedang Regency. This study includes a quantitative survey method using a questionnaire with a sample of 27 village officials. The questionnaire was tested for validity and reliability. The test equipment used in this study is to use the classical assumption test, namely the normality of the data. The data analysis method used was simple linear regression analysis and correlation analysis. The results obtained from this study indicate that the village apparatus in Tanjungmedar District, Sumedang Regency can be said to be competent. With a total score for the variable (X) of 1,847 which is included in the very high category. Village financial reports in Tanjungmedar District, Sumedang Regency can be said to be of high quality. With a total variable score (Y) of 948 which is included in the high category. The Competence of Village Apparatus (X) has a positive and significant influence on the Quality of Village Financial Reports (Y) in Tanjungmedar District, Sumedang Regency. The results of hypothesis testing with t-test showed tcount > ttable (2,399>1,708) and had a coefficient of determination of 18.7% with a significance of 0.024 <0.05.
The Effect Of Tax Extensification On Rural And Urban Land And Building Tax Revenue (PBB P2) On The Regional Income Management Agency (Bappenda) Sumedang Regency Ani Sopiyani; Fahrul Alam Masruri; Apiatno
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 research aims to know how to much the influence of tax extensification has on land and building tax revenues at the Regional Revenue Management Agency of Sumedang Regency. The method used in the preparation of this thesis is a descriptive quantitative method with a survey approach. The sample taken in this study used a saturated sampling method which was conducted on 20 respondents from the data collection and assessment section of the Tax Office of the Regional Revenue Management Agency of Sumedang Regency. The data collection techniques used were field research, questionnaires, observation and literature study. The testing technique used is validity test, reliability test, normality test, simple regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study indicate that the tax extensification in Sumedang Regency is very good with a total score of 861 or 86,1% Land and building tax revenue in Sumedang Regency is very good with a total score of 896 or 89,6%. The effect of tax extensification on rural and urban land and building tax revenues in Sumedang Regency is 27.9% and there are still 72.1% other factors. The results of the hypothesis test turned tcount > ttable or 2,637 > 1.7406. From these results it can be said that there is a significant effect between tax extensification on land and building tax revenues in rural and urban areas.
Analysis of the Potential and Effectiveness of Advertising Tax Revenue in Sumedang Regency Putri Anisa Agustina; Apiatno; Lilis 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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Sumedang Regency is one of the regions with a relatively low percentage of advertisement tax revenue compared to other sources of tax revenue. The potential for advertising tax revenue is proportional to the development of business activities that use billboards to introduce products produced by entrepreneurs to the public. This is based on this study aims to determine how the potential for advertisement tax and the effectiveness of advertisement tax revenue in Sumedang Regency. The research method uses a descriptive quantitative approach, the sample object of this research is advertisement tax which is selected purposively. Data collection techniques with documentation, observation, and interviews. Research data analysis using descriptive statistics. The results show that the potential value of the advertisement tax is greater than the realization of advertisement tax revenue, the average development of the potential advertisement tax per year is 2.5%, which is greater than the realization of its revenue of 1.1%. The development of the number of advertisements on average each year increased by 4.7%, and the highest development of the types of advertisements was the type of billboards (sticking) by 13.3%, while the development of the lowest types of advertisements was the types of billboards by 0.5%. Then based on the realization ratio and the advertisement tax target, the effectiveness of advertisement tax revenue is in the "effective" category with an average value of 100% effectiveness.
Co-Authors Ani Sopiyani Ayi Srie Yuniawai Fahrul Alam Masruri Gunawan Wibisana Lilis Kartika Lisna Lisnawati Pela Sopilah Putri Anisa Agustina Suci Fitriani Hidayat Triadi Ramadani Yusriyah Intan Lestari Badiun