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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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Influencing the Decision to Use Factors BCA QR-ku Suherman, Winda; Sari, Indana Zulfa; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study investigates the factors influencing the adoption of the QR-KU BCA menu, utilizing a modified Technology Acceptance Model (TAM) framework to analyze public perception of this new BCA feature. The research employs multiple linear regression, processing data collected via a Likert-scale questionnaire to examine the relationship between variables and usage intention. The findings reveal that Perceived Usefulness (PU) and Trust significantly affect Behavioral Intention to Use the QR-KU BCA service. This underscores the importance of clear perceived benefits and user confidence as primary drivers for the adoption of this digital payment service. These results offer strategic recommendations for BCA: focus on improving utility value and strengthening user trust to encourage wider feature adoption
The Effect of Tax Avoidance on Cost of Debt in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 Period Febrianti, Anggi; Yuniawati, Ayi Srie; Ratnasari, Shofia Annisa
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Tax avoidance is an activity that minimizes tax funds incurred by a company. This activity is legally effective, but goes against the government's efforts to increase state tax revenues. One of the tax avoidance practices that businesses can do is to implement external funds through debt costs. Debt costs are the rate of return arising from the company's debt transactions to external parties. This study attempts to determine the relationship between tax avoidance and debt costs in mining companies in 2021-2024. The data from this study use secondary data obtained from the Indonesia Stock Exchange for the period 2021–2024. The total sample used in this study was 84 samples. Sampling using purposive sampling technique. Data analysis using simple linear regression analysis using the SPSS 25 program. The results of the study indicate that the Tax avoidance variable has no effect on debt costs.
The Effect Of Company Size, Profitability And Audit Opinion On Audit Delay (Empirical Study on Manufacturing Companies Listed on the IDX in 2021-2023) Wibisana, Rangga; Rahman, Erpi; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

In this study, the researcher discusses how much an impact a corporate entity that is late in reporting its financial statements to the public by using many measurement tools to further deepen the research conducted by the researcher, namely by using measurements such as company size, profitability (ROA, ROE, NPM and GPM), and audit opinions, this research method uses a quantitative method by searching for data and measuring data in the report financial data that has been published on IDX (Indonesia Stock Exchange) With the calculation of this data, we will find out how much influence the variables have on audit delays. This research will be very helpful for stakeholders such as managers, the community, investors and the government.
Profitability's Impact on Tax Avoidance in IDX-Listed Energy Firms (2021–2023 Study) Noviana, Endah Siti; Masruri, Fahrul Alam; Kartika, Tita
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to see the Effect of Profitability on Tax Avoidance (Empirical Study of Oil, Gas and Coal Sub-sector Energy Companies Listed on the IDX in 2021 - 2023). This study uses a quantitative research method. The population in this study is the Oil, Gas and Coal Sub-sector Energy Companies Listed on the IDX in 2021 - 2023. The sample selection method used in this study is the purposive sampling method, where there are 10 oil, gas and coal sub-sector energy companies that meet the sample criteria with a 3-year observation method. The analysis methods used in this study include descriptive statistics, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests), multiple linear regression analysis, hypothesis tests (t-tests and f-tests), and determination coefficient tests. Based on the test results, it shows that profitability (Return On Asset) with partial ETR measurement has no significant effect on tax avoidance as evidenced by the significance value of 0.420> 0.05 and the calculated t value <t table, which is -0.818 <2.051, so H1 is rejected. Profitability (Return On Equity) with partial ETR measurement has no significant effect on tax avoidance as evidenced by the significance value of 0.683> 0.05 and the calculated t value <t table, which is -0.413 <2.051, so H1 is rejected. Simultaneously, profitability (ROA and ROE) have a significant effect on tax avoidance with measurement using ETR as evidenced by the resulting sig value of 0.005 <0.05 and Fcount> Ftable, which is 6.467> 3.35, so H1 is accepted. This means that partially ROA and ROE on tax avoidance do not have a significant effect on oil, gas and coal sub-sector energy companies listed on the IDX in 2021-2023. While simultaneously profitability (ROA and ROE) on tax avoidance has a significant effect on oil, gas and coal sub-sector energy companies listed on the IDX in 2021-2023.
The Influence of Information Technology and Monitoring Systems on the Quality of Financial Reports at Bapenda Sumedang Regency Nurachman, Maman; Yuniawati, Ayi Srie; Fadila, Sarah Nur
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The term "quality of financial reports" describes a well-organized document that provides information that is simple to understand and can be used as a foundation for future decision-making. It shows the financial condition, transactional activities, and financial performance of local governments. Reliability, understandability, comparability, and relevance are all requirements for a high-quality financial report. The purpose of this study is to investigate how Bapenda's financial reports are affected by regional financial supervision and information technology. 62 respondents were given questionnaires as part of the study, which was carried out at the Sumedang Regency's Regional Revenue Agency (Bapenda). In this study, a quantitative methodology was used. SPSS version 27 was used to process the data, which included descriptive statistical analysis, tests for validity and reliability, and traditional assumption testing, such as tests for heteroscedasticity, multicollinearity, and normality. Multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests were used to test the hypotheses. Information technology and financial oversight both have a favorable impact on the quality of financial reporting, according to the results of the partial test (t-test). Furthermore, the simultaneous test (F-test) showed that both factors work together to improve the caliber of financial reporting. These results imply that raising the caliber of local government financial reports is facilitated by advancements in financial supervision and information technology
Influence of Accountability and Transparency on the Quality of Financial Reports At The BKAD Sumedang Kartiwa, Aa; Rostianna, Sherlina; Farman, Fanji
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine the effect of Accountability and Transparency on the Quality of Regional Financial Reports. The object of this study is the Regional Finance and Asset Agency of Sumedang Regency. This study is quantitative and uses primary data. The data collection method uses the Non Probability Sampling technique with the Purposive Sampling method, by distributing questionnaires to 42 respondents as samples. The analysis technique used is multiple linear regression analysis, hypothesis testing, correlation coefficient testing and determination coefficient using IBM SPSS version 25. Based on the results of partial hypothesis testing with the t test for the accountability variable from the significance value of 0.002<0,05 with a ttest coefficient of 3.404> ttable 2.02269 and the transparency variable shows a significance value of 0.000<0,05 with a ttest coefficient of 5.779> ttable 2.02269 which means that accountability and transparency of financial reports have a positive and significant effect on the quality of regional financial reports. Meanwhile, simultaneously with the f test, it shows that the significance value is 0.001<0,05 with a calculated f coefficient of 95.778>f table 3,2380 , which means that the accountability and transparency of financial reports have a positive and significant effect simultaneously on the quality of regional financial reports.
The Effect of Taxpayer Awareness and Sanctions on Land and Building Taxpayer Compliance Williyany, Hanny; Masruri, Fahrul Alam; Kurniasih, Nining
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v1i1.158

Abstract

The background of writing this thesis is the lack of awareness and knowledge of land and building tax sanctions in South Sumedang District. The object of research is South Sumedang District. This study aims to determine how the influence of awareness and sanctions on the compliance of land and building taxpayers in South Sumedang District. The method used in this research is quantitative method. The data collection technique used a questionnaire with a total of 100 samples. The method of determining the sample uses probability sampling using the Slovin formula. The results of this study indicate that the taxpayer awareness variable has a significant effect on land and building taxpayer compliance and has a significant effect with a Tcount of 3.050 > Ttable 1985. The sanctions variable has a significant effect on the compliance of the Land and Building taxpayers and has an effect with Tcount 3.081 > Ttable 1.985 and simultaneously the taxpayer awareness and sanctions variables have a significant effect on the compliance of land and building taxpayers in South Sumedang District and have an effect with Fcount 6.230>Ftable 3.091 and give an effect of 43.1% and 100%-43.1% = 56.9% influenced by other factors that are not included in the research variables
Comparative Analysis of Financial Report Processes Manually and Using Computer Accounting Applications Adinegara, Ahmad Andi
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1356

Abstract

Manual accounting systems are simple and easy to understand, suitable for small businesses, but are often suboptimal and slow. Manual documents are often incomplete, do not have serial numbers, and do not comply with general standards, so the process is long and financial reports are difficult to produce quickly when needed. For large companies, computer accounting systems are more effective and productive. This technology significantly influences company management, especially in decision making and preparing financial reports. Use of technology includes hardware, software and other supporting applications. Accountants need to adapt to new, more analytical roles, maintain data security, keep up with regulatory changes, and continually improve technology skills. The use of computer applications in accounting helps with recapitulation, reduces workload, and allows for more efficient reporting on a large scale, increasing organizational productivity and effectiveness.
The Effect Of Independence On Auditor Performance (Empirical Study at Inspektorat Daerah Kabupaten Sumedang) Rahman, Erpi; Nur'aila, Tami
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1357

Abstract

This study aims to determine the effect of independence on auditor performance in Inspektorat Daerah Kabupaten Sumedang. This research uses quantitative methods. Received Aug the number of samples used in this study was 20 respondents. The analysis used is a simple linear regression analysis. The program used to process the required data is Accepted to use the SPSS 26.0 program. The required data collection techniques using questionnaires that have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is simple linear regression, correlation coefficient analysis, analysis of the coefficient of determination and t test. The results showed that independence had a positive and significant effect on auditor performance due to tcount > ttable, 2,259 > 2,101 which means Ha was accepted and Ho was rejected. The magnitude of the influence of independence on auditor performance is 22.1% and 87.9% is influenced by other factors
The Influence Of Taxpayer's Knowledge And Awareness On Motor Vehicle Taxpayer Compliance (Sumedang Regency SAMSAT Empirical Study) Masruri, Fahrul Alam; Herlina, Herni
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1359

Abstract

The core problem of this research is the lack of taxpayer knowledge and taxpayer awareness in paying motor vehicle taxes in Sumedang Regency. This study aims to determine how much influence the knowledge of taxpayers and awareness of taxpayers has on taxpayer compliance in paying motor vehicle taxes in Sumedang Regency. This study uses quantitative methods or primary data. The method of determining the sample using probability sampling using the slovin formula. Data collection techniques using a questionnaire with a total of 100 samples. The data analysis technique used is Multiple Linear Regression Analysis. The results of this study indicate that the variable of taxpayer knowledge has a significant effect on taxpayer compliance in paying motor vehicle taxes and has an effect of 81.08%. The variable of taxpayer awareness has no significant effect on taxpayer compliance in paying motor vehicle taxes and has an effect of 80.55%. Simultaneously the variables of knowledge and awareness of taxpayers have a significant effect on taxpayer compliance in paying their motorized vehicle taxes and have an effect of 35.9%

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