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All Journal Journal of Business, Accounting and Finance
Radia, Dewi Andita Permatasari
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Economics, Econometrics & Finance

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The Impact Of Performance-Based Budgeting Implementation On The Performance Accountability Of Government Agencies (Studi Empiris Pada Bapenda Kabupaten Sumedang) Cahyani, Vini; Masruri, Fahrul Alam; Radia, Dewi Andita Permatasari; Ridwan, Zulkifli M
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

This study aims to determine the Implementation of Performance-Based Budgeting and Performance Accountability of Government Agencies and to determine how much influence the Implementation of Performance-Based Budgeting has on the Performance Accountability of Government Agencies at Bapenda Sumedang Regency. The research method used is a quantitative method with a Simple Linear Regression model. The sampling technique in this study used the purposive sampling method, while the data source was primary data by distributing questionnaires to 60 employees. The results showed that the variables had a positive and significant partial effect on the performance accountability of government agencies. The F value of 16.669 with a significance of 0.000 (<0.05) and R2 of 0.223 indicated that 22.3% of the variation in performance accountability of government agencies was explained by the implementation of performance-based budgeting. This study emphasizes the importance of implementing performance-based budgeting in supporting the performance accountability of government agencies
The Influence Of The Perception Of The Importance Of Ethics And Social Responsibility On The Ethical Decision Making Of Tax Consultants Radia, Dewi Andita Permatasari; Utami, Anita Dwi
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.v6i1.1363

Abstract

This research aims to determine the influence of the perception of the importance of ethics and social responsibility on the ethical decision making of tax consultants in Tax Consultants registered with the Indonesian Tax Consultants Association (ITCA) Bandung City. The research method uses descriptive quantitative hypotheses with testing using SPSS. The research sample consisted of 227 tax consultants registered with ITCA Bandung City. The research results show that the perception of the importance of ethics and social responsibility influences the ethical decision making of tax consultants. The results of this research show that the role of ethics and social responsibility in the perceptions of official tax consultants can guide them in choosing appropriate actions when faced with an ethical dilemma. Tax consultants in this study have a professional code of ethics which is always used as a guide in acting and behaving.
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 Cahyani, Vini Mariana, Syafira Masruri, Fahrul Alam Ridwan, Zulkifli M Utami, Anita Dwi