cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Agreindra Helmiawan
Contact Email
research@unsap.ac.id
Phone
+628112145458
Journal Mail Official
research@unsap.ac.id
Editorial Address
Gedung LPPM Universitas Sebelas April, Jl. Angkrek Situ No.19, Kelurahan Situ, Kecamatan Sumedang Utara, Kabupaten Sumedang, Jawa Barat, Indonesia 45323
Location
Kab. sumedang,
Jawa barat
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
 1   2   3   4   5 
The Effect Of A Modern Tax Administration System Based On E-Samsat On Motor Vehicle Tax Compliance At The Samsat Office, Sumedang Elis Nurhayati; Ayi Yuniawati; Sophia Annisa
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether there is an influence of the e-samsat-based modern taxation system on Motor Vehicles taxpayer compliance at the SAMSAT Sumedang office and how much influence the administration system has on taxpayer compliance. This research is a quantitative study, the sample in this study were 100 taxpayers registered at the SAMSAT Sumedang Office. Collection techniques using a questionnaire that has been tested for validity and reliability. The data analysis technique used to answer hypotheses is simple linear regression. The results of the data analysis are seen from the results of the coefficient of determination test, to find out the amount of contribution provided by the modern tax administration system based on e-Samsat to motor vehicle taxpayer compliance by 60.5%.
The Effect of the Internal Control System on the Effectiveness of Collection of Parking Retributions at the Majalengka Regency Transportation Service Novelia Adzani Dirgajayanti; Fahrul Alam Masruri; Gunawan Wibisana
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine: (1) To find out whether the internal control system in the Department of Transportation affects the collection of parking fees in Majalengka Regency, (2) To find out how effective the collection of parking fees by the Department of Transportation (Dishub) of Majalengka Regency is. The type of research used is a quantitative method with a survey approach. The results of this study indicate that (1) the Internal Control System has a significant and significant effect on the Effectiveness of Collection of Parking Retribution as indicated by the correlation coefficient value of 0.283, the significance value is less than the critical value, namely 0.050 or (0.013 <0.05) and the t-count value is 2.538. ttable is greater than 1,994, (2) the Internal Control System also has a correlation with the Effectiveness of Collection of Parking Retribution as indicated by the coefficient value of 0.283. Then the magnitude of the correlation between the Internal Control System and the Effectiveness of Collection of Parking Retribution when the Internal Control System remains is (0.283) x 100% = 28.3%
The Effect Of Third Party Funds, Loan To Deposit Ratio, Non Performing Loans And Return On Assets On The Amount Of Credit Distribution Pela Sopilah; Apiatno; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Banks are financial institutions that work as intermediaries by receiving money deposits from the public and then flowing them back in the form of credit. The background of this research is that the distribution of credit provided by banks is not optimal, so this research was conducted to obtain empirical evidence about the effect of Third Party Funds, Loan to Deposit Ratio, Non Performing Loans and Return On Assets on Total Credit Distribution. This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk period 2015-2019. The method of data collection in this research is by downloading the financial statements on the website of PT. Bank Rakyat Indonesia. The data analysis method used in this study used descriptive statistical analysis, normality test, and multiple linear regression analysis. The tests that have been carried out in this study have shown that Third Party Funds, Loan to Deposit Ratio, Non Performing Loans have a significant positive effect on the amount of credit disbursement. Meanwhile, Return on Assets has a significant negative effect on the amount of lending
The Effect of Fiscal Services on Taxpayer Compliance At the Sumedang Primary Tax Service Office Fajar Hari Mulia; Tita Kartika; Fanji Farman
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study entitled The Effect of Fiscus services on Taxpayer Compliance at Sumedang Pratama Tax Office. The core problem in this study is the low level of awareness of taxpayer compliance in paying taxes. The purpose of this study is to find out how much the influence of tax authorities on tax compliance of the type of research used is quantitative descriptive method. The sampling technique uses simple random sampling method. The sample used in this study was 96 respondents from the number of samples used and can be processed. The data is then tested for quality and processed using the validity test, reliability test, and normality test after quality testing is followed by a simple regression test then the data are analyzed using the product moment correlation coefficient test, the coefficient of determination test, and the partial test (t) And the results for the tax authorities service to taxpayer compliance The coefficient of determination obtained is 0.166 or 16.6%. So it can be stated Fiscus Services has an influence of 16.6% on taxpayer compliance, while the remaining 83.4% is influenced by other factors
The Effect of Tax Planning and Managerial Ownership on Firm Value in Property, Real Estate Sector Companies and Construction of registered buildings on the Indonesia Stock Exchange (IDX) Resi Rosanti; Lilis Kartika; Maman Nurochman
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax planning tends to fall in some companies shown to be ETR (Effective Tax Rate) higher because of the company's revenue burden greater than pre-tax revenue, which, if the tax burden rises then will be followed by an increase in ETR anyway. The low level of managerial ownership in this case indicates that there are still few management parties that have shares in the company. The company's value has fallen on some companies, which may be due to the fact that there is still a declining profit due to the rising tax burden. It also caused the stock price to fall so that the stock price was below its book value or its actual value. The research aims to determine the impact of tax planning and managerial ownership on the company value of the property, real estate and building construction sectors listed on the Indonesia Stock Exchange (IDX) both partially and simultaneously with the 2016-2019 research period. The research method used is quantitative. Data collection techniques with Purposive sampling, and the results of 9 companies sample. The research results show that significant tax planning of 0.072 > 0.05 then partially tax planning variables do not affect on company values, and significant managerial ownership of 0.000 < 0.05 then partially managerial ownership variables have a positive affect on company values. And the simultaneous tax planning and managerial ownership of 0.000 < 0.05 then had a positive and significant impact on the value of the company. The coefficients of determination obtained at 0.630 or 63%, while the remaining 37% was influenced by other factors not included in this research variabl.
The Effect of Internal Control on Fraud Prevention in the Inspectorate Office Sumedang Regency Arli Cucun; Tita Kartika; Lilis Kartika
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The core problem of this research is that the performance of the inspectorate is not optimal in preventing vulnerability. The purpose of this research is to determine the internal control, prevention and internal control that affect prevention at the Sumedang Regency Inspectorate Office. This study uses a descriptive research method approach with quantitative analysis techniques, conducted through a survey method. Data collection techniques were analyzed by means of observation and questionnaires. The research data uses simple regression analysis, correlation test, coefficient of determination and hypothesis testing. The results showed that internal control of 4,637 was very good with an average of 85.87%, vibration prevention was 3.998 good with control of 83.29% and internal control control with control was 0.777 (strong relationship), and the magnitude of the influence of internal control to vulnerability at the Inspectorate Office of Sumedang Regency by 60.4% (strong) and there are still 39.7% of other factors. The results of the calculation of the hypothesis, it turns out that tcount (9.40) > ttable (1.67155), that there is a positive influence between internal control on fraud prevention at the Sumedang Regency Inspectorate Office and can be accepted. The Sumedang Regency Inspectorate Office in order to maintain external pressure by investors can affect the performance of the Sumedang Regency Inspectorate Internal Control and improve in terms of competitive operating conditions
The Effect Of Accounting System On The Effectiveness Of Internal Control At PERUMDA Air Minum Tirta Medal Sumedang Epilia Yunita; Erpi Rahman; Maman Nurochman
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The background of this study is that the researchers see that the internal control of fixed assets in PERUMDA Air Minum Tirta Medal Sumedang has not run optimally, this can be seen from various problems related to weak control over fixed assets. This study aims to examine and obtain evidence regarding the fixed asset accounting system that affects the effectiveness of fixed asset internal control. The method used in this study is a quantitative research method with a survey approach. This study uses primary data and secondary data sourced from PERUMDA Air Minum Tirta Medal Sumedang. The samples used were 20 samples. Determination of the sample using purposive sampling technique. The data collection technique was obtained from the results of interviews, questionnaires, observations, and library research. Furthermore, testing of validity, reliability, spearman rank correlation, coefficient of determination, and hypothesis testing were carried out. The results showed that the fixed asset accounting system had a significant effect on the effectiveness of fixed asset internal control. Respondents' assessment of the fixed asset accounting system and the effectiveness of internal control is in the very strong category. The relationship between the fixed asset accounting system and the effectiveness of internal control shows a strong correlation. Respondents' assessment of the fixed asset accounting system and the effectiveness of internal control is in the very strong category. This shows that the hypothesis proposed by the researcher is "There is an Effect of the Accounting System on the Effectiveness of Internal Control of Fixed Assets at PERUMDA Air Minum Tirta Medal Sumedang " acceptable.
The Influence of Village Apparatus Competence on Quality of Village Financial Reports In Tanjungmedar District, Sumedang Regency Suci Fitriani Hidayat; Ayi Srie Yuniawai; Apiatno
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of village apparatus competence on the quality of village financial reports in Tanjungmedar District, Sumedang Regency. This study includes a quantitative survey method using a questionnaire with a sample of 27 village officials. The questionnaire was tested for validity and reliability. The test equipment used in this study is to use the classical assumption test, namely the normality of the data. The data analysis method used was simple linear regression analysis and correlation analysis. The results obtained from this study indicate that the village apparatus in Tanjungmedar District, Sumedang Regency can be said to be competent. With a total score for the variable (X) of 1,847 which is included in the very high category. Village financial reports in Tanjungmedar District, Sumedang Regency can be said to be of high quality. With a total variable score (Y) of 948 which is included in the high category. The Competence of Village Apparatus (X) has a positive and significant influence on the Quality of Village Financial Reports (Y) in Tanjungmedar District, Sumedang Regency. The results of hypothesis testing with t-test showed tcount > ttable (2,399>1,708) and had a coefficient of determination of 18.7% with a significance of 0.024 <0.05.
The Effect of the Use of Information Technology (Tapping Box) and Taxpayer Awareness on Taxpayer Compliance in Paying Restaurant Tax in Sumedang Regency Nitha Dwi Afianti; Fanji Farman; Fahrul Alam Masruri
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The core of the research problem is the not yet optimal use of information technology (Tapping Box) and taxpayer awareness of taxpayer compliance in paying restaurant taxes. This research aims to determine the effect of the use of information technology (Tapping Box) and taxpayer awareness on taxpayer compliance in paying restaurant taxes in Sumedang Regency. The method used is quantitative research with a survey approach. The sample used the saturated sampling method which was carried out on 59 restaurant taxpayer respondents who had been installed with the Tapping Box. The data used are primary data collected through the distribution of questionnaires. The data analysis technique used is MSI, simple regression analysis, multiple regression analysis, correlation coefficient, coefficient of determination, t test, and F test. The results show that partially the use of information technology (Tapping Box) has a positive effect on taxpayer compliance resulting in tcount 3,271 > ttable 2,003 and taxpayer awareness has a positive effect on taxpayer compliance resulting in tcount 3,756 > ttable 2,003. Simultaneously, the use of information technology (Tapping Box) and taxpayer awareness has a positive effect on taxpayer compliance resulting in Fcount 8,631 > Ftable 3,16. The use of information technology (Tapping Box) and taxpayer awareness has an effect on taxpayer compliance by 23,6%.
The Effect of Taxpayer Awareness and Awareness on Taxpayer Compliance Paying Land and Building Taxes in Rancakalong District, Sumedang Regency Ervina Puji Lestari; Gunawan Wibisana; Sophia Annisa
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The core of the problem in this research is about compliance with paying Land and Building Tax (PBB) in Rancakalong sub-district, Sumedang Regency. This study aims to determine the income of taxpayers, taxpayer awareness, taxpayer compliance, the magnitude of the effect of taxpayer income on tax compliance, the magnitude of the effect of taxpayer awareness on tax compliance, and the magnitude of the effect of income and taxpayer awareness together on tax compliance. compliance with paying PBB in Rancakalong District, Sumedang Regency. This research method uses quantitative methods with a survey approach. The sampling technique used simple random sampling method. The population of this research is individual taxpayers who are registered in Rancakalong District. The sample used in this study were 100 respondents. The data in this study were obtained primary (questionnaire). The analysis technique used is multiple regression analysis, correlation coefficient test, coefficient of determination, and hypothesis testing. Data processing using SPSS for windows 25 program. The results of this study indicate that income and awareness of taxpayers have a significant effect on compliance with paying PBB in Rancakalong District, Sumedang Regency.

Page 3 of 11 | Total Record : 103

 1   2   3   4   5 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance More Issue