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All Journal Journal of Organizational Analysis and Performance International Journal of Economics Business and Social Sciences
M. Zidny Nafi' Hasbi
INISNU Temanggung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants of MSME Financial Reporting: Evidence from Audit Practices in Medan M. Zidny Nafi' Hasbi
Journal of Organizational Performance and Analysis Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i2.79

Abstract

Finding out how audit quality, operational audits, technology audits, and audit reports affect financial reporting for MSME was the main goal of this research. The sampling procedure employs a technique known as purposive sampling. In order to gather data, a questionnaire was used. Applying a number of linear models is one strategy for data analysis. Numerous statistical evaluations are used, including the time-honored assumption test, validity, reliability, multicollinearity, and normalcy tests. The following are the results of the study X1 The impact of MSME financial statements on audit quality is positive (r=0.175). X2 There is a positive correlation between MSME financial reports and operational audits (r=0.336). X3 There is a negative correlation between MSME financial reports and technology audit (r= -0.206); and X4 There is a positive correlation between MSME financial reports with audit reports (r=0.212). Audit reports, along with operational audits and technology audits, impact MSME financial reporting. Audit quality does not impact MSME financial reporting.
Strengthening Local Fiscal Capacity through Effective BPHTB Tax Collection M. Zidny Nafi' Hasbi
International Journal of Economics Business and Social Sciences Vol. 1 No. 1 (2026)
Publisher : Atha Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/ijebss.v1i1.296

Abstract

Local fiscal capacity plays a crucial role in supporting regional development and improving public service delivery. One of the important sources of local government revenue in many decentralized fiscal systems is the Land and Building Rights Acquisition Tax (BPHTB), which is imposed on the transfer of land and property ownership rights. Effective management and collection of BPHTB are therefore essential to strengthen local fiscal sustainability and enhance regional financial independence. This study aims to analyze how effective BPHTB tax collection contributes to strengthening local fiscal capacity. This research employs a quantitative and descriptive approach by examining various indicators related to tax administration, taxpayer compliance, and revenue performance. Data are obtained from official financial reports, tax administration records, and relevant government publications. The analysis focuses on evaluating the efficiency and effectiveness of BPHTB collection mechanisms, including administrative procedures, monitoring systems, and institutional capacity in managing local tax revenues.The findings indicate that effective BPHTB tax collection significantly contributes to increasing local government revenue and improving fiscal capacity. Efficient tax administration, improved taxpayer compliance, and the implementation of transparent and accountable tax management systems are key factors in enhancing BPHTB revenue performance. 
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