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All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Business, Accounting and Finance
Mariana, Syafira
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengendalian Internal Terhadap Efektivitas Pencegahan Kecurangan Laporan Keuangan Mariana, Syafira; Ismayanti, Rima
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7560

Abstract

The government’s financial report serves as a form of transparent accountability in the management of state finances. However, in practice, various issues still arise, as revealed through audit results conducted by the Inspectorate, which acts as the Government Internal Supervisory Apparatus (APIP). Therefore, internal control plays a crucial role in minimizing the risk of fraud. This study aims to examine the extent to which internal control influences the effectiveness of fraud prevention. The research uses a quantitative approach through a survey method. It was conducted at the Majalengka Regency Inspectorate using a saturated sampling technique, where questionnaires were distributed to 32 Auditors and PPUPD officers as respondents. Analysis of data using normality test, linearity test, and simple regression analysis., t-test for hypothesis testing, and coefficient of determination (R²), all processed using IBM SPSS Version 25. The t-test (partial) results showed a t-count of 5.741, while the t-table value at a 0.05 significance level was 2.042. Since t-count > t-table (5.741 > 2.042), the hypothesis is accepted. This indicates that internal control significantly affects the effectiveness of fraud prevention at the Majalengka Regency Inspectorate. The coefficient of determination (R²) was 0.651, meaning that 65.1% of fraud prevention effectiveness is influenced by internal control. The remaining 34.9% is affected by other factors not examined in this research, such as auditor competence, human resource quality, external pressures, and anti-fraud policies.
The Influence Of Tax Knowledge And Information Technology On The Compliance Of Land And Building Taxpayers PBB-P2 (A Case Study In Surian Period 2021-2024) Handi, Handi; Kurniawan, Ryan Feryana; Mariana, Syafira
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

Rural and Urban Land and Building Tax is a tax imposed on the ownership or use of land and buildings located in rural and urban areas.Tax plays an important role as the main source of state revenue used to fund various public expenditures, such as infrastructure, education, health, and security.The purpose of this study was to determine the effect of tax knowledge and information technology on the compliance of Rural and Urban Land and Building Tax (PBB-P2) both partially and simultaneously. The research method used is a quantitative descriptive approach method. Data collection techniques were obtained from the results of questionnaires and literature studies. The sample in this study were taxpayers in Surian District, Sumedang Regency, totaling 100 respondents. The analysis technique used was multiple linear regression analysis. The data collected were calculated using the SPSS 23 for Windows program. Based on the results of the data analysis, it can be concluded that partially tax knowledge has a positive effect on the compliance of rural and urban land and building taxpayers by 22.4% and information technology has a positive effect on the compliance of rural and urban land and building taxpayers by 32.2%. Simultaneously, tax knowledge and information technology have a positive influence on the compliance of rural and urban land and building taxpayers by 54.5% and the remaining 45.5% is influenced by other factors outside this research
The Effect of Tax Extensification and Intensification on Regional Tax Revenue at the Regional Revenue Management Agency of Sumedang Regency Mariana, Syafira
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1360

Abstract

Extensification and Intensification are government efforts to increase regional tax revenues. Based on the phenomenon that occurs at BAPPENDA Sumedang Regency, there are still many taxpayers who have not carried out their obligation to pay regional taxes according to the regulations. The aim of this research is to find out the influence of Tax Extensification and Intensification activities on Regional Tax Revenue at BAPPENDA Sumedang Regency. The research method used in preparing this thesis is a descriptive analysis method with a secondary data survey type of monitoring. The data collection technique was in the form of a questionnaire distributed to 26 Sumedang Regency BAPPENDA employees. The data analysis techniques used in this research are multiple regression techniques, correlation analysis, coefficient of determination, t test and f test. Testing this statistical analysis using the help of IBM SPPS 17. Then the results of this analysis are that Tax Extensification and Intensification influence Regional Tax Revenues partially or simultaneously, and the value of the influence of Taxation Extensification and Intensification on Sumedang Regency Regional Tax Revenues is 83.1% and the remaining 16.9% is influenced by other factors. Based on the results of the research, the researcher provided suggestions to BAPPENDA Sumedang Regency to further increase the internal collaboration of the special Extensification team and to intensify outreach and increase the number of Human Resources so that the implementation of Regional Tax Extensification and Intersification runs more optimally
Analyze The Performance of Sharia Stock (Study at PT Wijaya Karya Persero Tbk) Utami, Anita Dwi; Radia, Dewi Andita Permatasari; Mariana, Syafira
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

One way to manage wealth is by investing. Investment can be done by buying shares. Shares are divided into two, namely conventional shares and sharia shares. The sharia stock market is a stock market where every transaction is carried out based on sharia principles. One of the companies that entered the sharia stock market is PT Wijaya Karya Tbk (PT WIKA). The company experienced a decline in net profit and net income during the Covid-19 pandemic so that investors became concerned about the stability of its shares. Signals from the company through financial performance provide information that shows the bank's performance is very high to the market so that it can attract the attention of investors. Descriptive analysis that will be used in this study. The object of research is Sharia Shares and PT WIKA Shares. The results of the study seen from the economic conditions, industrial conditions, and business conditions ofPT WIKA show that PT WIKA shares are worth buying even though during the Covid-19 pandemic there was a decline in net profit and net income. In addition, it is predicted that in the future it will get big projects, especially since the Indonesian government is currently intensively carrying out development.
The Influence of Tax Incentives on UMKM Taxpayer Compliance. (Study at Kantor Pelayanan Pajak Pratama Subang Mariana, Syafira; Utami, Anita Dwi; Radia, Dewi Andita Permatasari
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Based on the phenomenon that occurred at KPP Pratama Subang, many UMKM Taxpayers still do not calculate and report their taxes. This study uses a quantitative method with a survey approach, and the population is taken from the number of UMKM taxpayers registered at KPP Pratama Subang, which amounts to 26,466, so the sample obtained from the Slovin formula calculation is 100 respondents. Data collection was carried out by distributing questionnaires using the simple random sampling method. The data analysis technique used is the Statistical Package For Social Science (SPSS) 25. The results show that the correlation coefficient between Tax Incentives and UMKM Taxpayer Compliance is 15.21%. Based on the research findings, it shows that Tax Incentives have a significant effect on UMKM Taxpayer Compliance
Co-Authors HANDI, HANDI Ismayanti, Rima Kurniawan, Ryan Feryana Radia, Dewi Andita Permatasari Utami, Anita Dwi