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[The Effect Of Tax Incentives And Tax Understanding On MSME Taxpayer Compliance (Empirical Study Tax Office Pratama Subang) ]]>
<![CDATA[Vivi Damayanti]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[The core problem of this research is the low compliance of MSME taxpayers at KPP Pratama Subang. This study used a quantitative method with a survey approach and the population was taken from the number of MSME taxpayers registered at KPP Pratama Subang, which amounted to 26,466 so that the sample obtained from the calculation of the slovin formula was 100 respondents. Data collection was carried out by distributing questionnaires using simple random sampling method. The data analysis technique uses Statistical Package For Social Science (SPSS) 25. The test results for the coefficient of determination between Tax Incentives and Tax Understanding on MSME Taxpayer Compliance is 80.5%, this shows that the other 19.5% is influenced by other factors that are not included in the variables of this study. Based on the results of the study, it shows that tax incentives have a significant effect on MSME taxpayer compliance, tax understanding has a significant effect on MSME taxpayer compliance, tax incentives and tax understanding simultaneously have a positive and significant effect on MSME taxpayer compliance.]]>
<![CDATA[The Effect of Quality of Financial Statements on Investment Efficiency MSMEs in Sumedang Regency ]]>
<![CDATA[Fanji Farman]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[Investment efficiency is a project that is carried out based on all investment activities or activities that are in accordance with the company's objectives. Financial reports are one of the factors that influence investment activities. With good quality financial reports, information asymmetry can be reduced so that investment activities can run efficiently. This research aims to find out how financial reporting accuracy influences investment performance. Information from completed questionnaires was used in this investigation. Although there are still errors in company financial reports, which have a significant impact on the quality of their financial reports, research findings show that the accuracy of financial reports does not change the efficiency of investments made by investors]]>
<![CDATA[Influence Of Earnings Per Share (Eps) And Return On Equity (Roe) On Share Prices In Manufacturing Companies Of The Consumer Goods Industry Listed On The Indonesian Stock Exchange ]]>
<![CDATA[Syafira Mariana]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[The purpose of this study is to determine: 1) The effect of EPS (Earnings Per Share) on the share prices of consumer goods manufacturing companies listed in the BEI. 2) The effect of Return On Equity (ROE) on the share prices of consumer goods industry manufacturing companies listed in the BEI. 3) The effect of Earnings Per Share (EPS) and Return On Equity (ROE) on the share prices of consumer goods industry manufacturing companies listed in the BEI. The population in the study included 40 consumer goods industry enterprises from 2017 to 2022. With a sample number of 5 companies were selected using the purposive sampling method. The methods used in this study are the descriptive method and the verifiative method. The results of the study showed that EPS (Earnings Per Share) has a significant effect on the share price of manufacturing companies in the consumer goods industry sector listed on the Indonesian stock exchange. ROE (Return On Equity) has no significant effect on the share prices of manufacturing companies of the consumer goods industry sector listed in the BEI. Simultaneously, both the variables Earnings Per Share (EPS) and Return On Equity (ROE) together have a significant effect on the share prices of the consumer goods industry manufacturing companies listed in the BEI.]]>
<![CDATA[The Influence Of Internal Control And The Use Of Information Technology On Sales Effectiveness (Empirical Study Of Plasa Telkom Sumedang) ]]>
<![CDATA[Risna Nurhayati]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[This study aims to determine the effect of internal control and the use of information technology on sales effectiveness at Plaza Telkom Sumedang. Sampling by simple random sampling method as many as 68 respondents. Data collection techniques using observation methods and distributing questionnaires to respondents. Technical data analysis using SPSS 25. The method of analysis used is multiple linear regression method, analysis of the correlation coefficient, analysis of the coefficient of determination, and hypothesis testing. The results of the ttest regarding the effect of internal control on sales effectiveness show that there is a positive and significant effect with a tcount=3.870>ttable=1.996. Meanwhile, regarding the influence of the use of information technology on sales effectiveness, it shows that there is a positive and significant effect with tcount=5.487>ttable=1.996. The results of the Ftest show that fcount=37.918>ftable=3.14, thus together internal control and the use of information technology have a positive and significant influence on sales effectiveness at Plasa Telkom Sumedang. The results of the determination test, internal control and the use of information technology have an effect of 53.8% on sales effectiveness at Plasa Telkom Sumedang, and 46.2% are influenced by other factors that are not included in the research variables.]]>
<![CDATA[Analysis Of The Structure And Components Of Financial Reports Of Sharia Financial Institutions ]]>
<![CDATA[Anita Dwi Utami]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[One of the sharia financial institutions that can provide financing to the community is the Sharia People's Credit Agency. The existence of Sharia People's Credit Agency has a specific objective, namely providing banking services and products for economically weak communities and small and micro businesses (SMEs) both in urban and rural areas. BPRS Harta Insan Karimah Cibitung (BPRS HIK Cibitung) is a People's Credit Agency which operates in the sharia sector using PSAK Syariah and PSAK ETAP. Sharia Financial Institutions exist as an alternative for Muslims for those who need capital and other financing to be free from gharar, maisir and usury. The components of financial statements according to PSAK 101 are 7 components. The research method used is descriptive analysis with the research object BPRS HIK Cibitung. Data analysis carried out in this research was through data reduction, data presentation and drawing conclusions. The research results show that the structure and components of financial report presentation at BPRS HIK Cibitung are in accordance with Sharia Financial Accounting Standards prepared by the Indonesian Accountants Association, namely PSAK 101 Concerning Financial Reports of Sharia Entities.]]>
<![CDATA[Analysis of the Efficiency and Effectiveness of Local Taxes in BAPENDA Sumedang Regency ]]>
<![CDATA[Ayi Srie Yuniawati]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[This research aims to understand the efficiency and effectiveness of local taxes in Sumedang regency. Local tax efficiency involves calculating the allocation of tax revenue used to cover the costs of tax collection-related activities. Tax efficiency is related to the magnitude of collection costs in relation to the actual local tax revenue received. On the other hand, local tax effectiveness refers to the ability of the local government to collect local taxes based on the targeted reveneue amount. The research method used in the preparation of this thesis is a combination of quantitative and qualitative research conducted at the revenue agency of Sumedang Regency. Data collection is done through documentation and interviews. The result of this research indicate that the efficiency of local taxes in Sumedang Regency over the las 6 years from 2017 to 2022 falls into the effective category. The effectiveness of local taxes in Sumedang Regency over the last 6 years from 2017 to 2022 falls into the effective category as well, but when viewed from the achievement perspective, there are years that were not met]]>
<![CDATA[The Impact Of Performance-Based Budgeting Implementation On The Performance Accountability Of Government Agencies (Studi Empiris Pada Bapenda Kabupaten Sumedang) ]]>
<![CDATA[Cahyani, Vini]]>;
<![CDATA[Masruri, Fahrul Alam]]>;
<![CDATA[Radia, Dewi Andita Permatasari]]>;
<![CDATA[Ridwan, Zulkifli M]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[This study aims to determine the Implementation of Performance-Based Budgeting and Performance Accountability of Government Agencies and to determine how much influence the Implementation of Performance-Based Budgeting has on the Performance Accountability of Government Agencies at Bapenda Sumedang Regency. The research method used is a quantitative method with a Simple Linear Regression model. The sampling technique in this study used the purposive sampling method, while the data source was primary data by distributing questionnaires to 60 employees. The results showed that the variables had a positive and significant partial effect on the performance accountability of government agencies. The F value of 16.669 with a significance of 0.000 (<0.05) and R2 of 0.223 indicated that 22.3% of the variation in performance accountability of government agencies was explained by the implementation of performance-based budgeting. This study emphasizes the importance of implementing performance-based budgeting in supporting the performance accountability of government agencies]]>
<![CDATA[The Influence Of Competence And Internal Control System On Fraud In DPUTR Sumedang District ]]>
<![CDATA[Alfirdaus, Muhammad Recky]]>;
<![CDATA[Yuniawati, Ayi Srie]]>;
<![CDATA[Utami, Anita Dwi]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[Fraud cases in the public sector are increasing and have an impact on state losses and decreased public trust in government institutions. This phenomenon also occurs in local government agencies, including in project and financial management at the agency. This study aims to analyze the effect of competence and internal control system on fraud, both partially and simultaneously, at the Public Works and Spatial Planning Office of Sumedang Regency. This research uses a quantitative approach with a survey method. Data was collected through a questionnaire of 40 respondents with a saturated sample technique. The results showed that competence has a significant effect on fraud that employees with high competence have the ability to understand and exploit the system if not accompanied by integrity, as well as the internal control system has a significant effect the findings indicate that even though the internal control system has been implemented, fraud still occurs due to weak implementation and supervision, this shows that an internal control system that is administrative in nature is not sufficient to prevent fraud. Simultaneously, both variables have an effect on fraud prevention. This finding shows that the combination of the two can create an environment that allows fraud to occur if the internal control system is weakly implemented.]]>
<![CDATA[The Effect Of The Implementation Of Professional Ethics And Competence On The Accuracy Of Giving Auditor Opinions (Empirical Study at Public Accountant Office (PAO) In Bandung) ]]>
<![CDATA[Rahman, Erpi]]>;
<![CDATA[Adinegara, Ahmad Andy]]>;
<![CDATA[Nurfajar, Reja]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[Auditor is a profession of a person who has certain qualifications, where in the performance of his duties, the auditor is required to conduct an audit in accordance with the audit procedures performed. This study aims to determine and examine the effect of the implementation of professional ethics and competence on the accuracy of giving auditor opinions in the public accounting firm in Bandung. This study uses a quantitative approach because the symptoms of observations are converted into numbers that are analyzed using statistics. The population in this study were all auditors who worked at the Public Accounting Firm in Bandung using the purposive sampling method and amounted to 9 PAF. The data analysis technique used is multiple linear regression analysis. The results of this study show that the contribution of professional ethics and competence to the accuracy of the auditor's opinion is 77.5%. Furthermore, based on the results of hypothesis testing, it can be seen that the Sig. value of the Professional Ethics variable is 0.001 <0.05 and the t_count value is 3.470> 2.028. Thus, the professional ethics variable has a positive and significant effect on the accuracy of the auditor's opinion. Meanwhile, the Sig. value of the Competency variable is 0.005 <0.05 and the t_count is 2.976> 2.028. Thus, it can be concluded that the Competency variable has a positive and significant effect on the accuracy of auditor opinions. At the same time, professional ethics and competence have a positive and significant effect on the accuracy of the auditor's opinion.]]>
<![CDATA[The Influence Of Tax Knowledge And Information Technology On The Compliance Of Land And Building Taxpayers PBB-P2 (A Case Study In Surian Period 2021-2024) ]]>
<![CDATA[Handi, Handi]]>;
<![CDATA[Kurniawan, Ryan Feryana]]>;
<![CDATA[Mariana, Syafira]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[Rural and Urban Land and Building Tax is a tax imposed on the ownership or use of land and buildings located in rural and urban areas.Tax plays an important role as the main source of state revenue used to fund various public expenditures, such as infrastructure, education, health, and security.The purpose of this study was to determine the effect of tax knowledge and information technology on the compliance of Rural and Urban Land and Building Tax (PBB-P2) both partially and simultaneously. The research method used is a quantitative descriptive approach method. Data collection techniques were obtained from the results of questionnaires and literature studies. The sample in this study were taxpayers in Surian District, Sumedang Regency, totaling 100 respondents. The analysis technique used was multiple linear regression analysis. The data collected were calculated using the SPSS 23 for Windows program. Based on the results of the data analysis, it can be concluded that partially tax knowledge has a positive effect on the compliance of rural and urban land and building taxpayers by 22.4% and information technology has a positive effect on the compliance of rural and urban land and building taxpayers by 32.2%. Simultaneously, tax knowledge and information technology have a positive influence on the compliance of rural and urban land and building taxpayers by 54.5% and the remaining 45.5% is influenced by other factors outside this research]]>
