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p-Index From 2020 - 2025
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All Journal Journal of Business, Accounting and Finance
Adinegara, Ahmad Andi
Unknown Affiliation
Economics, Econometrics & Finance

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Comparative Analysis of Financial Report Processes Manually and Using Computer Accounting Applications Adinegara, Ahmad Andi
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.v6i1.1356

Abstract

Manual accounting systems are simple and easy to understand, suitable for small businesses, but are often suboptimal and slow. Manual documents are often incomplete, do not have serial numbers, and do not comply with general standards, so the process is long and financial reports are difficult to produce quickly when needed. For large companies, computer accounting systems are more effective and productive. This technology significantly influences company management, especially in decision making and preparing financial reports. Use of technology includes hardware, software and other supporting applications. Accountants need to adapt to new, more analytical roles, maintain data security, keep up with regulatory changes, and continually improve technology skills. The use of computer applications in accounting helps with recapitulation, reduces workload, and allows for more efficient reporting on a large scale, increasing organizational productivity and effectiveness.
The Effect of Tax Collection with Warning Letters and Distress Warrant on Individual Taxpayer Compliance (Empirical Study of KPP Pratama Sumedang District) Kartika, Tita; Rohmawati, Siti; Adinegara, Ahmad Andi
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 focuses on the Pratama tax service office located in Sumedang District for the period 2017-2021, which aims to determine how the effect of tax collection with a warning letter (X1) and a distress warrant (X2) on individual taxpayer compliance (Y). The method used in this research is quantitative method, with sampling using probability sampling method. The population in this study was 40,513 individual taxpayers who received warning letters and distress warrant and were registered at KPP Pratama Sumedang with a sample size of 100 individual taxpayers who received warning letters and distress warrant. Data analysis and hypothesis testing in this study using SPSS version 25. Based on the test results and hypotheses, it can be seen that tax collection with a warning letter (X1) has a significant effect on compliance of individual taxpayers with a Sig value. 0.000 and the test value is greater than table or 4.260 > 1.985. Furthermore, tax collection by distress warrant (X2) has a significant effect on Individual Taxpayer Compliance with a Sig value. 0.005 and the test value is greater than table or 2.871 > 1.985. Tax Collection with a warning letter and distress warrant has a significant effect together on Individual Taxpayer Compliance with the calculated F value is 37.433, while the significance is 0.000
Co-Authors Kartika, Tita SITI ROHMAWATI