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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Business, Accounting and Finance Journal of Bussines Management Basic SINTESA
Yuniawati, Ayi Srie
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALYSIS OF FINANCIAL REPORTS TO ASSESS FINANCIAL PERFORMANCE Yuniawati, Ayi Srie; Farman, Fanji
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2948

Abstract

The purpose of establishing a company in general is to maximize profits, increase sales, maximize share value, and increase the welfare of shareholders. This can be seen in reports, reports that explain the development of a company's financial performance over a certain period. These reports are usually referred to as financial reports. For financial reports to be meaningful to interested parties, it is necessary to analyze the relationship of each item in the financial statements, which is often referred to as financial statement analysis. This research was conducted to find out how the financial performance of PT. Jasa Marga Tbk is based on the ratio analysis of profitability, liquidity, and solvency. The data analysis method used is a quantitative descriptive method using profitability, liquidity, and solvency ratios. Based on the research results of the three ratios, it can be concluded that the financial performance of PT. Jasa Marga Tbk from 2017-2021 as a whole experienced conditions that tended to decline, this showed that the company's financial performance was in unfavorable condition.
The Influence Of e-Samsat-Based Tax Administration Modernization of Motor Vehicle Tazpayer Compiliance (Empirical Study of Samsat Sumedang Regency) Heldiana, Mela; Yuniawati, Ayi Srie
SINTESA Vol. 15 No. 1 (2024): Sintesa
Publisher : SINTESA

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Abstract

This study aims to find out how the modernization of e-SAMSAT-based tax administration in Sumedang Regency's SAMSAT, to find out how the compliance of Motor Vehicle Taxpayers in Sumedang Regency's SAMSAT, and to find out how the effect of modernization of e-SAMSAT-based tax administration on Motor Vehicle Taxpayer compliance in SAMSAT Sumedang Regency. The results of the data analysis show that modernization of e-SAMSAT-based tax administration is in the very good category or 84.7% because the implementation of modernization of e-SAMSAT-based tax administration is as expected. The results of data analysis also show that the compliance of Motor Vehicle Taxpayers is in the very good category or 87.8% to find out the amount of contribution made by the modernization of e-SAMSAT-based tax administration to the compliance of Motor Vehicle Taxpayers by 69.5%. Furthermore, the results of hypothesis testing show that ????ℎ???????????????????? is 14.851 and ???????????????????????? is 1.983. Thus the result is ????0 rejected and ????a accepted. Therefore, there is an influence between the modernization of e-SAMSAT-based tax administration and the compliance of Motor Vehicle Taxpayers at the SAMSAT office in Sumedang Regency.
The Influence of Tax Planning on Firm Value in Food and Beverage Subsector Manufacturing Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Evelin, Ellena; Yuniawati, Ayi Srie; Krisdina, Tiana Fenny
SINTESA Vol. 15 No. 2 (2024): Sintesa
Publisher : SINTESA

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Abstract

This research aims to determine the effect of tax planning on firm value in manufacturing sector companies in the food and beverage subsector on the Indonesia Stock Exchange. This analysis uses tax planning as the independent variable and firm value as the dependent variable. In this research, tax planning is measured by the Effective Tax Rate (ETR) and firm value is measured by the Price Earning Ratio (PER). The method used in this research is a quantitative method using secondary data from 28 companies. The research period was 5 years with sample data used of 140 research samples with a sampling technique using purposive sampling technique. The data analysis method used is simple linear regression analysis using SPSS version 25. The results of this research show that (1) tax planning has a negative and significant effect on company value as measured by Earning Per Share (EPS), (2) tax planning has an effect positive and significant on company value as measured by Earning Per Share (PER) (3) tax planning has no effect on company value as measured by Price Book Value (PBV).
The Effect of Tax Avoidance on Cost of Debt in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 Period Febrianti, Anggi; Yuniawati, Ayi Srie; Ratnasari, Shofia Annisa
SINTESA Vol. 16 No. 1 (2025): Sintesa
Publisher : SINTESA

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Abstract

Tax avoidance is an activity that minimizes tax funds incurred by a company. This activity is legally effective, but goes against the government's efforts to increase state tax revenues. One of the tax avoidance practices that businesses can do is to implement external funds through debt costs. Debt costs are the rate of return arising from the company's debt transactions to external parties. This study attempts to determine the relationship between tax avoidance and debt costs in mining companies in 2021-2024. The data from this study use secondary data obtained from the Indonesia Stock Exchange for the period 2021–2024. The total sample used in this study was 84 samples. Sampling using purposive sampling technique. Data analysis using simple linear regression analysis using the SPSS 25 program. The results of the study indicate that the Tax avoidance variable has no effect on debt costs.
The Influence of Information Technology and Monitoring Systems on the Quality of Financial Reports at Bapenda Sumedang Regency Yuniawati, Ayi Srie; Nurachman, Maman; Fadila, Syarah Nur
SINTESA Vol. 16 No. 1 (2025): Sintesa
Publisher : SINTESA

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Abstract

The term "quality of financial reports" describes a well-organized document that provides information that is simple to understand and can be used as a foundation for future decision-making. It shows the financial condition, transactional activities, and financial performance of local governments. Reliability, understandability, comparability, and relevance are all requirements for a high-quality financial report. The purpose of this study is to investigate how Bapenda's financial reports are affected by regional financial supervision and information technology. 62 respondents were given questionnaires as part of the study, which was carried out at the Sumedang Regency's Regional Revenue Agency (Bapenda). In this study, a quantitative methodology was used. SPSS version 27 was used to process the data, which included descriptive statistical analysis, tests for validity and reliability, and traditional assumption testing, such as tests for heteroscedasticity, multicollinearity, and normality. Multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests were used to test the hypotheses. Information technology and financial oversight both have a favorable impact on the quality of financial reporting, according to the results of the partial test (t-test). Furthermore, the simultaneous test (F-test) showed that both factors work together to improve the caliber of financial reporting. These results imply that raising the caliber of local government financial reports is facilitated by advancements in financial supervision and information technology.
The Influence Of Competence And Internal Control System On Fraud In DPUTR Sumedang District Alfirdaus, Muhammad Recky; Yuniawati, Ayi Srie; Utami, Anita Dwi
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Fraud cases in the public sector are increasing and have an impact on state losses and decreased public trust in government institutions. This phenomenon also occurs in local government agencies, including in project and financial management at the agency. This study aims to analyze the effect of competence and internal control system on fraud, both partially and simultaneously, at the Public Works and Spatial Planning Office of Sumedang Regency. This research uses a quantitative approach with a survey method. Data was collected through a questionnaire of 40 respondents with a saturated sample technique. The results showed that competence has a significant effect on fraud that employees with high competence have the ability to understand and exploit the system if not accompanied by integrity, as well as the internal control system has a significant effect the findings indicate that even though the internal control system has been implemented, fraud still occurs due to weak implementation and supervision, this shows that an internal control system that is administrative in nature is not sufficient to prevent fraud. Simultaneously, both variables have an effect on fraud prevention. This finding shows that the combination of the two can create an environment that allows fraud to occur if the internal control system is weakly implemented.
The Effect of Tax Avoidance on Cost of Debt in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 Period Febrianti, Anggi; Yuniawati, Ayi Srie; Ratnasari, Shofia Annisa
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax avoidance is an activity that minimizes tax funds incurred by a company. This activity is legally effective, but goes against the government's efforts to increase state tax revenues. One of the tax avoidance practices that businesses can do is to implement external funds through debt costs. Debt costs are the rate of return arising from the company's debt transactions to external parties. This study attempts to determine the relationship between tax avoidance and debt costs in mining companies in 2021-2024. The data from this study use secondary data obtained from the Indonesia Stock Exchange for the period 2021–2024. The total sample used in this study was 84 samples. Sampling using purposive sampling technique. Data analysis using simple linear regression analysis using the SPSS 25 program. The results of the study indicate that the Tax avoidance variable has no effect on debt costs.
The Influence of Information Technology and Monitoring Systems on the Quality of Financial Reports at Bapenda Sumedang Regency Nurachman, Maman; Yuniawati, Ayi Srie; Fadila, Sarah Nur
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The term "quality of financial reports" describes a well-organized document that provides information that is simple to understand and can be used as a foundation for future decision-making. It shows the financial condition, transactional activities, and financial performance of local governments. Reliability, understandability, comparability, and relevance are all requirements for a high-quality financial report. The purpose of this study is to investigate how Bapenda's financial reports are affected by regional financial supervision and information technology. 62 respondents were given questionnaires as part of the study, which was carried out at the Sumedang Regency's Regional Revenue Agency (Bapenda). In this study, a quantitative methodology was used. SPSS version 27 was used to process the data, which included descriptive statistical analysis, tests for validity and reliability, and traditional assumption testing, such as tests for heteroscedasticity, multicollinearity, and normality. Multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests were used to test the hypotheses. Information technology and financial oversight both have a favorable impact on the quality of financial reporting, according to the results of the partial test (t-test). Furthermore, the simultaneous test (F-test) showed that both factors work together to improve the caliber of financial reporting. These results imply that raising the caliber of local government financial reports is facilitated by advancements in financial supervision and information technology
The Influence of Marketing Communications on Customer Loyalty At PT. Citra Van Titipan Kilat (TIKI) Cabang Sumedang Sutisna, Nana; Yuniawati, Ayi Srie; Ginanjar, Yayat
Journal of Bussines Management Basic Vol 7 No 2 (2025): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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Abstract

Marketing communication can be an effective form of communication channel to handle consumer complaints effectively and efficiently. By paying attention to the importance of marketing communication, companies can design more effective communication strategies to achieve their marketing goals, and can build strong customer loyalty. In this study, the method used is the quantitative method. According to Priyono (Sahir, 2021:13) "Quantitative research methods are scientific thinking in which there is a process of forming ideas and ideas are strictly enforced using nomometric principles and using deductive patterns". Marketing Communication (X) has a positive and significant influence on Customer Loyalty (Y) at PT. Citra Van Titipan Kilat (TIKI) Sumedang Branch with a total influence of 48.9% while is the influence of other variables that were not studied in this study. Then, based on the t-test, t is calculated as 9.679 and degrees of freedom (n-k-1) or 100-1-1= 98 is obtained from t table 1.984, so t is calculated > t table (9.679 >1.984). This means that H0 is rejected and H1 is accepted, so there is a positive and significant influence
The Effect of Transparency and Accountability on The Quality Of Village Financial Reports (Empirical Study in Paseh District, Sumedang Regency) Oktapiani, Dila; Yuniawati, Ayi Srie; Nurachman, Maman
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine the Influence of Transparency and Accountability on the Quality of Village Financial Reports in Paseh District, Sumedang Regency. The case study in this study is the village apparatus tasked with managing village financial reports. The method in this study uses a quantitative research method with a survey method. Data collection was carried out using cluster random sampling techniques by distributing questionnaires to 72 respondents as samples. The data analysis techniques used in this study are test hypothesis tests (partially), f-tests (simultaneously) using the IBM SPSS Version 25 program. The results of this study: (1) Transparency has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.323, a Determination Coefficient value of 0.351 or 35.1%, t-count value> t-table (2.487> 1.66724) with a significant value of 0.015 <0.05. (2) Accountability has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.472, a Determination Coefficient value of 0.427 or 42.7%, a calculated t-value>t-table (4.018>1.66724) with a significant value of 0.000<0.05. (3) Transparency and Accountability have a positive and significant effect
Co-Authors Alfirdaus, Muhammad Recky Azhari, Ceriska Evelin, Ellena Fadila, Sarah Nur Fadila, Syarah Nur Fanji Farman Febrianti, Anggi Ginanjar, Yayat Heldiana, Mela Kartika, Tita Krisdina, Tiana Fenny Nurachman, Maman Oktapiani, Dila Ratnasari, Shofia Annisa Sutisna, Nana Utami, Anita Dwi