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Amelia Sholeha
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Journal of Accounting and Finance (JACFIN)
Published by Universitas Muhadi Setiabudi
ISSN : -     EISSN : 27465624     DOI : https://doi.org/10.46772/jacfin.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JACFIN merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Universitas Muhadi Setiabudi Brebes dengan nomor issn 2746-5624 (media online) JACFIN terbit 2 (dua) kali dalam satu tahun yaitu Agustus dan Februari yang berisi hasil pemikiran dan penelitian pada bidang akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, auditing, corporate Governance, taxation, Capital Market, banking, sistem informasi akuntansi, sustainability reporting, corporate finance. JACFIN adalah Open - Access Journal yang terindex pada Google Scholar. Setiap artikel yang masuk pada JACFIN akan direview maksimum dalam 8-10 minggu dengan batas maksimum plagiarisme mencapai 30%
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 65 Documents
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Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Brebes Afti Sulastri; Maftukhin; Azizah Indriyani; Dumadi; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to analyze the effect of local tax revenues and regional levies on local revenues in Brebes Regency. This study used 60 samples of reports on the realization of local taxes, regional levies and original regional income, each of which consisted of January-December 2015 - 2019 at the Brebes Regency BPPKAD agency. Samples were selected using the judgement sampling method. The data type used is secondary data. Data analysis using descriptive statistics, classical assumption testing, hypothesis testing and multiple regression analysis. The variables used in this study are local taxes and regional levies as independent variables, local original income as dependent variables. The results of this study showed that the results of the t test obtained t-count 18,437 > t-table 2,002 and Sig. 0.000 < 0.05 that partially the local tax had a significant effect on the original income of the area, the results of the t test were obtained t-count 3.058 > t-table 2.002 and Sig. t 0.003 < 0.05 that partially the regional levy had a significant effect on the original income of the county, and the test results of the F test, the F value calculated 414.542 > F table 3.16 and Sig. 0.000 < 0.05 that simultaneously the local tax and local levies have a significant effect on local revenues.
Aktivitas Komite Audit dan Dewan Direksi Independen terhadap Kinerja Keuangan pada Perusahaan yang terindeks LQ45 Periode 2017-2019 Susi Sunanti; Nur Afridah; Andi Yulianto; Indah Dewi Mulyani; Hilda Kumala Wulandari
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Many previous studies have stated that financial performance such as the activities of the audit committee, independent board of directors can affect firm value. These results are confirmed by agency theory in financial performance in companies. The research also tries to prove again the confirmation of the previous or previous agency theory. This research was carried out on issuers of financial and banking institutions that were listed on the Indonesia Stock Exchange at the end of 2019, starting from the 2017 to 2019 research period. The sample used was purposive sampling technique, obtained 61 issuers as samples, then the data was analyzed by regression. multiple linear. The results of this study indicate that the activities of the audit committee and the board of directors of financial performance have an influence on the company's financial performance. This research can be said to be quite effective in working for the company, especially the sample in this study during the observation period. This is reflected by two of the three variables that have a significant effect on firm value as a reflection of the response to agency theory informed by the sample firms.
Analisis Ekonomi Menurun dan Suku Bunga Besar terhadap Kredit Macet pada Koperasi Permodalan Nasional Madani Mekar, Kabupaten Brebes Rita Isnaeni; Nasiruddin; Andi Yulianto; Nur Afridah; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Bad debts are often a problem in financial institutions, both government-owned and privately owned financial institutions, because they can interfere with the company's operations. Mekar's National Madani Capital (PNM) as a state-owned financial institution must also understand what aspects can encourage bad debts. The purpose of this study was to analyze the effect of declining economies and large interest rates on bad debts at the PNM Mekar cooperative, Brebes. This study used primary data and the study used was multiple linear regression analysis. The results of the study prove that simultaneously the economy grows and interest rates can affect bad debts and both can explain credit strongly. Partially the economy grew insignificantly on bad debts while interest rates had a significant direct effect on bad debts.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Brebes Kartika Nurul Aeni; Anisa Sains Kharisma; Titi Rahmawati; Roni; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Taxes are people's contributions to the state treasury based on the law (which are enforced) by not getting reciprocal services that can be shown and used to pay taxes. There are factors that affect taxpayer compliance when paying PKB, one of which is tax knowledge, tax sanctions and taxpayer compliance. The sample used was 50 motor vehicle taxpayers using a distributed questionnaire. This study uses sampling with the accidental sampling method, which is a sampling method by taking respondents who happen to meet with the researcher, the sample can be used, if it is seen that the person is suitable as a data source. In this study to test the hypothesis whether there is a significant effect between tax knowledge and tax sanctions with taxpayer compliance in paying motor vehicle taxes at the Brebes SAMSAT. counted as 5,526. This shows that the tax variable (X2) has a significant effect on the motorized vehicle taxpayer compliance variable (Y) in SAMSAT Brebes. There is a significant effect between tax taxes and taxpayer compliance in paying motor vehicle taxes at SAMSAT Brebes.
Pengaruh Pengendalian Internal Piutang terhadap Efektivitas Penagihan Piutang Usaha pada CV Dian Ayu Setiabudi Brebes Anggi Ayu Saputra; Nasiruddin; Syariefful Ikhwan; Dwi Harini; Muhammad Badrun Zaman
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This research aims to know the influence on account receivable internal of accounts receivable collection efectiveness at CV DIAN AYU SETIABUDI. As for the internal control elements consist of a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision. The population in this study are employees of CV DIAN AYU SETIABUDI. the number of the sample in this research as much as 31 respondents who were determined by purposive sampling technique. Technique of data analysis in this study uses descriptive analysis and multiple linear regression. The results showed that: (1) control Environment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.675 with 0.506 significant value (2) risk assessment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.729 with 0.473 significant value (3) control Activities haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.870 with 0.073. significant value (4) information and communication haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.191 with 0.245 significant value (5) Monitoring and supervision have to influence on the effectiveness of accounts receivable collection indicated by t calculate equal 2.531 with 0.018 significant value (6) a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision simultaneously influence toward the effectiveness of accounts receivable collection. (7) Adjusted R Square value 73.5% indicates that ability of control environment, risk assessment, control activities, information and communication as well as monitoring and supervision is capable of explaining the variable effectiveness of accounts receivable collection 73.5% while 26.5% explained by variables other than the research variables.
Pengaruh Alokasi Pendapatan Asli Daerah terhadap Perubahan Anggaran Belanja Langsung Pemerintah Kabupaten Brebes pada Masa Pandemi Covid-19 Suci Alfiani; Anisa Sains Kharisma; Yenny Ernitawati; Amelia Sholeha; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

During the COVID-19 pandemic, all institutions experienced a great impact, including the budget. The purpose of this research is to determine the amount of Regional Original Income (PAD) for budget changes set by the Brebes Regency Government during the pandemic. The research method uses qualitative. The research sample of one unit of analysis in a related field, namely the budget field at the Brebes Regency Office of the Regional Revenue, Financial Management and Assets Agency (BPPKAD) was obtained using in-depth interview techniques. The results showed that there was a positive influence of budget changes on the direct expenditure budget during the Covid-19 pandemic on the Brebes Regency Government.
Dampak Indikator Rasio Keuangan terhadap Profitabilitas Bank Umum Konvensional di Indonesia Sasti Wulandari; Yenny Ernitawati; Nur Afridah; Andi Yulianto; Indah Dewi Mulyani
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia in the period 2017 to 2019. The data in this study used a sample of 42 Conventional Banks in Indonesia from 2017 to 2019. NonPerfoming Financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the financing to deposit ratio, and the size of a company is measured using total assets. Return on equity and net interest margin are used to measure efficiency analysis. Meanwhile, capital is measured using capital adequacy. The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in Conventional Banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operating costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in Conventional Banks.
Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba dan Konservatisme terhadap Kualitas Laba pada Perusahaan Terdaftar di Bursa Efek Indonesia Siti Rofiqoh; Maftukhin; Roni; Dumadi; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study was conducted to obtain empirical evidence regarding the effect of investment opportunity sets, profit growth and conservatism on earnings quality with the object of research being trade, service and investment sector service companies listed on the IDX from 2015 to 2019. The method used to determine the sample in this study is by using a purposive side technique so that 41 companies are obtained from the total listed companies as many as 167 companies. The data processing analysis technique uses the SPSS application. The results show that the investment opportunity set has no effect on earnings quality. Meanwhile, profit growth and conservatism have a positive effect on earnings quality.
Pengaruh Jumlah Kendaraan Bermotor, Penerimaan Pajak, dan Pertumbuhan Ekonomi terhadap Penerimaan Pajak Kendaraan Bermotor Ismi Nur Kholifah; Hilda Kumala Wulandari; Dumadi; Indah Dewi Mulyani; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia. The data in this study used a sample of 42 conventional banks in Indonesia from 2017 to 2019. Nonperfoming financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the Financing to Deposit Ratio, and the size of a company is measured using total assets. Return On Equity and Net Interest Margin are used to measure efficiency analysis. While capital is measured using capital adequacy, The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in conventional banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operational costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in conventional banks.
Kemampuan Kinerja Keuangan dan Produksi Berbasis Green Economy dalam Peningkatan Pendapatan Resmil Desa Pulogading Alfia Indriyanti; Anisa Sains Kharisma; Yenny Ernitawati; Nasiruddin; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.969

Abstract

Rice milling is a meeting center between production, post-harvest, processing and marketing of grain/rice so that it is an important link in the national rice supply which is required to be able to contribute to the provision of rice, both in terms of quantity and quality to support national food security. This study aims to identify which officials have done and have not done the concept of green economy and how it affects official performance. This research method uses quantitative data types and the data sources used are primary data in the form of respondents' perceptions. The samples taken were 5 rice mills located in Pulogading village with 50 respondents. there are two data source collections carried out in the rice official, namely primary data and secondary data. This study used sampling with the accidental sampling method, which is a sampling method by identifying the general character of the research object. The results of this study showed a production variable (X1) to an increase in income (Y) of the production variable of -0.279 and a negative sign. This shows that there is a decrease in production in increasing income, which can increase the variable increase in income by 0.279. Meanwhile, the company's performance variable (X2) to the increase in revenue (Y) of the official policy variable was 0.748 and marked positive. This shows that there is an increase in employee awareness of responsibility for their work in the officialdom.

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