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All Journal Journal Of Business, Finance, and Economics (JBFE) Balance : Jurnal Akuntansi dan Bisnis Journal of Research Analysis and Management Reviews
Oryza Tannar
Universitas Pembangunan Nasional Veteran Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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A Determinan Pendapatan Pelaku UMKM di Kecamatan Candi Kabupaten Sidoarjo Wahyu Adinda Rizky; Oryza Tannar
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.874

Abstract

This study aims to analyze the influence of Financial Technology Literacy and People’s Business Credit (KUR) on the Income of MSMEs in Candi District, Sidoarjo Regency. This research uses a quantitative approach with a survey method. The sample consisted of 81 MSME actors selected using the Slovin formula, and data were collected through questionnaires. Data were analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with the help of SmartPLS 4.0 software. The results show that both Financial Technology Literacy and People’s Business Credit have a positive and significant effect on MSME income. These findings highlight the importance of enhancing digital literacy and improving access to government-supported financing to support income growth among MSMEs.
Analisis Pengendalian Internal Atas Piutang pada PT. Usaha Utama Bersaudara Putri Maulidya; Oryza Tannar
JARUM: Journal of Analysis Research and Management Review Vol. 1 No. 3 (2024): September
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v1i3.40

Abstract

The phenomenon that occurs at PT Usaha Utama Bersaudara is the existence of duplicate tasks, where the cashier function is also responsible for the billing function which is only structural in nature. The purpose of this research was to determine whether the internal control over receivables at PT Usaha Utama Bersaudara was in accordance with the COSO framework. This research uses primary and secondary data sources. The data collection methods in this study are interviews, observations, and literature studies. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. The research was conducted at PT Usaha Utama Bersaudara located in Surabaya which is a trading company. The results of the study state that internal control over receivables at PT Usaha Utama Bersaudara is still not in accordance with the COSO Framework. Out of five elements of internal control based on the COSO Framework, only three elements are in accordance, namely risk assessment, information and communication, and monitoring activities. In addition, the existence of duplicate duties and functions that are only structurally written makes internal control over the company's receivables not yet in accordance with the COSO Framework.
Analisis Potensi Pajak Restoran dalam Peningkatan Penerimaan Pajak Daerah di Kota Surabaya Karina Eka Wardani; Oryza Tannar
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7488

Abstract

This study aims to evaluate the potential of restaurant tax in contributing to the increase of Local Own-Source Revenue (PAD) in Surabaya City by analyzing the alignment between tax targets and actual revenues during the period of 2022 to 2025. A descriptive qualitative approach was employed, utilizing a case study at the Surabaya Revenue Agency (BAPENDA). Data were collected through triangulation methods, including interviews with relevant stakeholders and document analysis. The findings reveal fluctuations in restaurant tax realization, with the highest achievements recorded in 2023 (95.47%) and 2024 (102.74%). The average annual growth rate of 15.67% indicates significant potential for revenue expansion in this sector. However, several challenges affect the effectiveness of tax collection, such as low taxpayer awareness, an insufficient number of field officers, and suboptimal implementation of digital reporting systems. In response, BAPENDA has undertaken various initiatives, including taxpayer education and outreach programs, data updating efforts, and strengthening of monitoring mechanisms. This research highlights the importance of integrating digital technologies, enhancing institutional capacity, and promoting tax literacy as key strategies to optimize the contribution of the restaurant sector to PAD. The findings provide valuable insights for formulating sustainable, locally based fiscal policies
Co-Authors Karina Eka Wardani Putri Maulidya Wahyu Adinda Rizky