Journal of Business, Accounting and 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
Articles
103 Documents
<![CDATA[Analysis of the Potential and Effectiveness of Advertising Tax Revenue in Sumedang Regency ]]>
<![CDATA[Putri Anisa Agustina]]>;
<![CDATA[Apiatno]]>;
<![CDATA[Lilis Kartika]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Sumedang Regency is one of the regions with a relatively low percentage of advertisement tax revenue compared to other sources of tax revenue. The potential for advertising tax revenue is proportional to the development of business activities that use billboards to introduce products produced by entrepreneurs to the public. This is based on this study aims to determine how the potential for advertisement tax and the effectiveness of advertisement tax revenue in Sumedang Regency. The research method uses a descriptive quantitative approach, the sample object of this research is advertisement tax which is selected purposively. Data collection techniques with documentation, observation, and interviews. Research data analysis using descriptive statistics. The results show that the potential value of the advertisement tax is greater than the realization of advertisement tax revenue, the average development of the potential advertisement tax per year is 2.5%, which is greater than the realization of its revenue of 1.1%. The development of the number of advertisements on average each year increased by 4.7%, and the highest development of the types of advertisements was the type of billboards (sticking) by 13.3%, while the development of the lowest types of advertisements was the types of billboards by 0.5%. Then based on the realization ratio and the advertisement tax target, the effectiveness of advertisement tax revenue is in the "effective" category with an average value of 100% effectiveness.]]>
<![CDATA[The Effect Of Taxpayer Awareness And Tax Knowledge On Taxpayer Compliance In Paying Land And Building Tax In Buahdua District ]]>
<![CDATA[Erwin Reno]]>;
<![CDATA[Gunawan Wibisana]]>;
<![CDATA[Fahrul Alam Rahman]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The essence of the problem in this study is the low level of taxpayer compliance in paying taxes. This type of research is the quantitative descriptive method. The sampling technique used simple random sampling method. The sample used in this study were 100 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 the quality test is carried out followed by multiple regression tests then the data is analyzed using the product moment correlation coefficient test, determination coefficient test, and partial test (t). The results showed that taxpayer awareness and knowledge of taxation were in good category.The results of taxpayer compliance are in the good category. And the conslusion for taxpayer awareness and tax knowledge on taxpayer compliance have a significant positive effect. The suggestion in this research is that the government should further increase the socialization so that the awareness and knowledge of taxpayers increases, so that taxpayer compliance in paying taxes continues to increase.]]>
<![CDATA[Analysis of Internal Control of Fixed Assets at the Department of Environment and Forestry of Sumedang Regency ]]>
<![CDATA[Triadi Ramadani]]>;
<![CDATA[Shofia Annisa R]]>;
<![CDATA[Fanji Farman]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine the application of internal control of fixed assets as well as to find out documents and records regarding procedures for control of fixed assets implemented by the Department of Environment and Forestry of Sumedang Regency. This type of research is descriptive and data sources used in this study are primary and secondary data. Descriptive analysis method with a qualitative approach. The results showed that the Department of Environment and Forestry of Sumedang Regency. has implemented effective internal control of fixed assets, by carrying out supervision and segregation of duties of each relevant section, starting from procurement, acquisition, utilization, maintenance and depreciation of fixed assets owned by SKPD. This means that if internal control is properly implemented and implemented, it will be able to guarantee the security of organizational assets and their availability are used in accordance with agreed procedures, thus minimizing misuse or violations of fixed assets that may occur.]]>
<![CDATA[Management And Reporting Of Financial Reports Through The Village Financial System Application (SISKEUDES) ]]>
<![CDATA[Tita Kartika]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Siskeudes is one form of government improvement in managing financial reports and village fund accountability. The benefits of siskeudes for the village are that it can manage village finances to be more transparent and accountable. The problem in this reseach is how is village financial management based on the Village Financial System (Siskeudes) application in Desa Ciptasari Kabuaten Sumedang, what is the procedure for reporting village finances based on Village Financial System (Siskeudes) application in Desa Ciptasari Kabupaten Sumedang, what are the obstacles to implementing the Village Finance Application (Siskeudes) in Desa Ciptasari Kabupaten Sumedang. The research method used is descriptive qualitative method. The data collection techniques used in this study were the observation method, the interview method and the library study method. The results of reseach conducted Desa Ciptasari Kabupaten Sumedang that in its application the siskeudes application is able to create accountable financial reports and can reduce the occurrence of corruption. However, this application also poses several obstacles, including account codes and activity menus that are not yet available and the internet network is slow.]]>
<![CDATA[Islamic Social Reporting Disclosure Study Of Indonesia And Malaysia Islamic Bank ]]>
<![CDATA[Anita Dwi Utami]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Islamic banking is the largest sector in the fast-growing Islamic finance industry. The rapid development of Islamic banking must be accompanied by accountability that is implemented properly, both accountability to fellow humans and accountability to Allah SWT. The COVID-19 pandemic makes a person's survival dependent on others who provide assistance and donations, where this is included in the disclosure of corporate social responsibility as a form of accountability for Islamic banks to fellow humans and Allah SWT. The purpose of this study was to determine the differences in the disclosure of Islamic Social Reporting (ISR) of Islamic banking in Indonesia and Malaysia. The research method used in the study is a comparative quantitative approach. The analytical tool used is the paired sample T-Test. The research sample consists of 54 Islamic banks, 12 Indonesian Islamic banks and 15 Malaysian Islamic banks with 2 years of research, namely 2019 and 2020. The results of the research show that the disclosure of Islamic Social Reporting (ISR) of Indonesian Islamic banking is higher than that of Malaysian Islamic banking and there are differences. There is a significant difference between the disclosure of Islamic Social Reporting (ISR) of Islamic banking in Indonesia and Malaysia.]]>
<![CDATA[The Effect Of Regional Expenditures And Economic Growth On The Human Development Index (IPM) ]]>
<![CDATA[Fanji Farman]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The Human Development Index (IPM) is an important indicator to measure success in efforts to build the quality of human life (community/population). This study aims to find out that there is no effect of shopping areas and economic growth on the human development index (HDI) in Sumedang Regency in 2015-2019. This research is a panel data with data processing techniques using multiple linear regression methods, namely the classical assumption test, the coefficient of determination and hypothesis testing with the help of SPSS 23.0 software. Data sources come from various sources, including the website of the Central Statistics Agency and the website of the Directorate General of Fiscal Balance. The results of this study indicate that simultaneously the regional expenditure variables and economic growth have a significant effect on the Human Development Index in Sumedang Regency in 2015-2019 and the regression results show that 98.9% of the variation in the independent variables can explain the Human Development Index variable in Sumedang Regency while the rest of 1.1% is influenced by other factors that are not included in the variables of this study. Partially the regional expenditure variable (X1) has no positive and significant effect on the Human Development Index (Y) in Sumedang Regency, while economic growth (X2) has a significant effect on the Human Development Index in Sumedang Regency in 2015-2019.]]>
<![CDATA[The Analysis Of Taxpayer Compliance Through The Tax Review Implementation On Restaurant’s Tax ]]>
<![CDATA[Ayi Srie Yuniawati]]>;
<![CDATA[Shalsa Bila Farodis]]>;
<![CDATA[Shofia Annisa Ratnasari]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Restaurant Tax is one of Regional Tax type which is a source of regional income. As a Taxpayer, especially a Restaurant Tax, is obliged to pay taxes properly. The implementation of taxes, Bumdes Nanjung is still assisted by the village treasurer. Furthermore, in 2019-2021 tax payments, there are a number of fines. Therefore, it is necessary to do a Tax Review on the implementation of taxes that has been done. The purpose is to find out the tax compliance of the Bumdes Nanjung as a Taxpayer. This research was conducted through a qualitative approach with a case study method. The data obtained through observation, interviews, and documentation. The results of this study indicate that the implementation of taxes has not complied formally/administratively, but has complied and qualify with the provisions of material taxes. In addition, the implementation of taxes is still assisted by the village treasurer. Then the Bumdes Nanjung cannot be said and given the title of Obedient Taxpayer. It is hoped that Bumdes Nanjung can start obliged to pay tax by its own.]]>
<![CDATA[The Influence of Tax Knowledge and Tax Rates on the Compliance Tax Payer (Empirical Study on Perpetrators of Usaha Mikro,Kecil dan Menengah of Pencetakan Seratus Ribu Wirausahawan Baru (WUB) Program in West Java) ]]>
<![CDATA[Ahmad Andy Adinegara]]>;
<![CDATA[Maman Nurachman]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to find whether the Tax Knowledge and Tax Rates influence the Compliance Tax. The method used in this research is explanatory verification methods. The population in this study were Perpetrators of Usaha Mikro, Kecil dan Menengah (UMKM) who are joining in Pencetakan Seratus Ribu Wirausahawan Baru (WUB) program, the number of samples in this study is 94 respondent, methods of analysis used in this research is multiple linear regression analysis with significance level of 5%. The program used to analyze the data was Statistical Package for Social Sciences (SPSS) Ver.21.00. The results of the study showed that the Tax Knowledge and Tax Rates has significant effect on Compliance Tax]]>
<![CDATA[The Influence Of Internal Audit On Financial Performance ]]>
<![CDATA[Erpi Rahman]]>;
<![CDATA[Nining Kurniasih]]>;
<![CDATA[Reni Nurkhofifah]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine how the implementation of internal audit and the company's financial performance, and to find out how the influence of internal audit on the financial performance of PT. Engineering Nut. The factors tested in this study were internal audit as the independent variable, while financial performance as the dependent variable. The research method used in this research is descriptive and verification method. The population in this research is internal audit, manager, finance department and annual report at PT. Engineering Nut. The data analysis used in this research is simple linear regression analysis at a significance level of 5%. The program used in analyzing the data uses SPSS vers 28. The results show that the implementation of internal audit at PT. Mura Teknik is included in the good category. While the financial performance of PT. Mura Teknik is in the good category. In addition, the results of the study also show that internal audit has an effect on financial performance. The magnitude of the influence of internal audit in contributing to financial performance is 48.1%.]]>
<![CDATA[The Influence of Fundamental Factors, Technical Factors, and Risks Systematic of Stock Prices in Sectors Index Banking Infobank15 Listed On the Indonesia Stock Exchange 2015-2018 Period ]]>
<![CDATA[Syafira Mariana]]>;
<![CDATA[Tianna Fenny]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study is to determine: 1) The influence of fundamental factors, namely ROA (Return On Asset), ROE (Return On Equity), Debt to Equity Ratio (DER) and CR (Current Ratio) on stock prices in a banking sector, Infobank Index15 registered on the IDX in 2015-2018; 2) The influence of technical factors in the form of trends on stock prices in Banking sector Infobank15 Index listed on the IDX in 2015-2018; 3) The Effect of Systemic Risk (β) on stock prices in Banking sector Infobank15 Index listed on the IDX in 2015-2018. The population in this study encloses 15 companies in the Financial and Banking Sector in Infobank15 Index, as many as 15 companies from 2015 to 2018. Infobank15 Index measures the price performance of 15 banking stocks that have good fundamental factors and high trading liquidity. All members of the population are sampled in this study. Therefore, this research is a census research, sampling saturated. The results show that ROA (Return On Asset), ROE (Return On Equity), Debt to Equity Ratio (DER) and CR (Current Ratio) have no effect on stock prices in companies listed in Infobanks Index15. Stock trends have an effect on stock prices in companies listed in the Infobanks15 Index. Systemic risk as measured by stock beta has no effect on the stock price of companies listed in the Infobanks15 Index]]>
