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Gedung LPPM Universitas Sebelas April, Jl. Angkrek Situ No.19, Kelurahan Situ, Kecamatan Sumedang Utara, Kabupaten Sumedang, Jawa Barat, Indonesia 45323
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INDONESIA
Journal of Business, Accounting and Finance
Published by Universitas Sebelas April
ISSN : 29643864     EISSN : 29643864     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Bussines Accounting and Finance, is peer-reviewed scientific journal that can be used as a platform to publish research article in the area of Accounting & Finance, biannually in April and October. The aim of this journal is to promote increased new knowledge through scientific articles as well as an evidence-based practice in the health area Acounting and Finance sciences. Focus and Scope:A Government Accounting, Financial Accounting, Cost Accounting, Management Accounting, Auditing, Sharia Accounting, Financial Statement Analysis, Taxation
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 103 Documents
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The Effect of Credit Financing on Profitability PT Adira Dinamika Multi Finance Tbk with Receivables Turnover Ratio Analysis Farman, Fanji; Maharani, Asyifa Ayu; Marlina, Dina
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 analyzes the receivable turnover ratio (RTO) and the average time spent to collect receivables (Average Collection Period - ACP) at PT Adira Dinamika Multi Finance Tbk (ADMF) during the period 2014 to 2018. The research method used is "Library Research," which utilizes theories from books relevant to the topic of this study. The findings show that RTO increased in 2015, but decreased significantly in the following years, while ACP showed good efficiency in 2014 and 2015, but increased in the following years, indicating a decrease in efficiency in collection. Nevertheless, PT Adira still maintains a healthy collection period. This study highlights the importance of effective credit sales in influencing the profitability of the company, where higher receivables can increase profits. It is recommended that the company improve its receivables management by setting credit standards and conducting routine collections.
Analysis of The Effectiveness of The Implementation of The Village Financial System Application (Siskeudes) in Buahdua District Barokah, Dewi Laili Nur; Kartiwa, Aa; Kartika, Lilis
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 aims to assess the effectiveness of the Village Financial System Application (Siskeudes). The research was conducted in three villages: Sekarwangi, Cilangkap, and Panyindangan. This is a qualitative, descriptive study. Data collection methods included interviews, observations, and documentation, with primary data gathered through direct interviews with informants and secondary data consisting of documented information such as village history, location, organizational structure, and financial reports. The findings indicate that the implementation of the Siskeudes application in the three villages—Sekarwangi, Cilangkap, and Panyindangan in Buahdua District—has significantly aided and streamlined village financial management, proving effective overall. However, challenges remain, including version changes in the Siskeudes application, frequent errors during data entry, and a lack of human resources skilled in using the application.
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
The Effect of Implementing the E-Filing System on Individual Taxpayer Compliance at the Bandung Medium Tax Office with Information Technology Knowledge as a Moderating Variable Yuniawati, Ayi Srie; Azhari, Ceriska; Kartika, Tita
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

The deliberate and voluntary actions taken by taxpayers to satisfy their tax duties and exercise their rights, demonstrating a favourable attitude towards tax responsibilities, are referred to as tax compliance. This study uses information technology expertise as a moderating variable at the Bandung Intermediate Tax Office (KPP) to investigate how the installation of the e-filing system affects taxpayer compliance. Convenience sampling was used in the study, and 79 respondents' information was gathered using online surveys. Multiple linear regression analysis, moderation regression analysis, and path analysis approaches were applied in a quantitative manner.The results show that when information technology expertise is taken into account, the adoption of the e-filing system has no discernible impact on taxpayer compliance. The findings of the moderated regression analysis show that the association between the adoption of an e- filing system and taxpayer compliance is not moderated by information technology knowledge, as evidenced by the significant value of 0.845, which is higher than the cutoff point of 0.05
The Influence of Internal Control Systems on The Accountability of APBDes Management in Lemahsugih District Majalengka Regency Rahman, Erpi; Sulistiani, Sulistiani; Kurniawan, Ryan Feryana
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

This study aims to determine the influence of internal control systems on the accountability of APBDes management in Lemahsugih district Majalengka Regency. This study uses a quantitative approach as a research method. This study uses primary data obtained through questionnaires. The sampling method applied in this study is purposive sampling. The number of samples used in this study is 75 respondents. Data analysis was conducted using various methods, including descriptive statistical analysis, normality test, linearity test, heteroscedasticity test, simple linear regression analysis, t-test, as well as testing for correlation coefficient, and determination coefficient. The results of this study obtained a regression coefficient value of 0.621 or 62.1%. The calculated t-value of 6.638 is greater than the table t-value of 1.993, and the significance value of 0.000 is less than 0.05. Therefore, it can be concluded that there is an effect of the internal control system on the accountability of APBDes management in Lemahsugih District Majalengka Regency. The magnitude of this effect is reflected in determination coefficient value of 0.376 or 37.6%. This means that the internal control system has an influence on the accountability of APBDes management in Lemahsugih District, Majalengka Regency by 37.6%. The remaining 62.4% is influenced by other variables not examined in this study. Thus, a strong internal control system helps to improve the accountability of APBDes management.
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
The Effect of Profitability and Transfer Pricing on Tax Avoidance in LQ45 Companies Listed on The IDX For The 2021-2024 Period Amani, Fathiya; Masruri, Fahrul Alam; Krisdina, Tiana Fenny
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

This study aims to analyze the effect of profitability and transfer pricing on tax avoidance in LQ45 companies listed on the IDX for the 2021-2024 period. The independent variables in this study are profitability and transfer pricing. While the dependent variable in this study is tax avoidance. The population and sample in this study are companies listed on the LQ45 index listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The sampling method used is purposive sampling, according to the predetermined criteria, a sample of 12 companies was obtained and a total of 48 financial report sample data. The analysis techniques used are descriptive analysis tests, classical assumption tests, hypothesis tests, namely multiple linear regression analysis tests, correlation coefficient tests, determination coefficient tests, t tests and F tests. This study is a quantitative study where data is processed using the SPSS version 26 application. The results of this study indicate that partially profitability has a significant negative effect on tax avoidance and transfer pricing does not affect tax avoidance. In addition, profitability and transfer pricing do not simultaneously affect tax avoidance.
The Effect of Tax Socialization and the Implementation of E-Samsat on the Compliance of Motor Vehicle Taxpayers with Tax Sanctions as a Moderation Variable (Case Study on Sumedang Samsat Office Taxpayers) Krisdina, Tiana Fenny; Salsah, Silma Halimatis; Azizah, Winny Salma Nur; Syiafudin, Ahmad
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

This study aims to test the hypothesis and produce empirical evidence regarding the effect of tax socialization and the application of e-samsat on the compliance of motor vehicle taxpayers with tax sanctions as a moderation variable. This study uses a quantitative approach with a sample of 100 respondents with a sampling technique, namely Simple Random Sampling. The data was analyzed using multiple linear regression analysis methods and Moderate Regression Analysis (MRA) with the help of the SPSS 29 program. The results of the study showed that the variable of tax socialization had no significant effect on taxpayer compliance (0,091>0,05). Implementation of e-samsat had a significant positive effect on taxpayer compliancae (0,001<0,05). Based on the Moderated Regression Analysis (MRA) test, the tax socialization interaction moderated by tax sanctions has a significant value of 0,504>0,05, so it is stated that tax sanctions are not able to strengthen tax socialization on taxpayer compliance. Implementation of e-samsat moderated by tax sanctions has a signifcant value of 0,391>0,05 so that it is stated that tax sanctions are not able to strengthen the relationship between the implementation of e-samsat and taxpayer compliance
The Effect of Independence, Accountability, and Due Professional Care in the Performance of Auditors at the Sumedang Regency Regional Government Inspectorate Syechbubakar, Sayyidah Fathimah; Hidayat, Gustina; Krisdina, Tiana Fenny
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

This research seeks to examine the impact of independence, accountability, and due professional care on the performance of auditors within the Sumedang Regency Regional Government Inspectorate. This study utilizes a quantitative approach through the implementation of a survey method. The data was collected through the distribution of questionnaires to auditors at the Sumedang Regency Inspectorate and subsequently analyzed using multiple linear regression techniques. The results demonstrate that, both individually and collectively, the three independent variables have a positive and significant impact on auditor performance. The findings highlight the importance of cultivating an independent mindset, improving accountability, and implementing a suitable care approach to attain exceptional audit performance.
The Effect of Return on Asset (ROA) and Return on Equity (ROE) on Company Value in Cigarette Companies Listed on the Indonesia Stock Exchange in 2021 – 2023 Nurpratiwi, Anggi Usmayantin; Ernawati , Ayu; Latifah, Maulani; Nurmala , Mila; Nisriina , Nisriina; Anggraeni, Silvi Surya
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

The purpose of this study is to determine how ROA and ROE affect the value of the company. The subject of this quantitative research is a cigarette company listed on the Indonesia Stock Exchange from 2021 to 2023. Four observational data were collected after the purposive sampling method was used to select the study sample. Data from the Annual Report was used in this study. This data was tested by multiple linear regression. The results of the study showed that ROA and ROE partially did not affect the company's value.

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