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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 Tax Extensification and Intensification on Regional Tax Revenue at the Regional Revenue Management Agency of Sumedang Regency Mariana, Syafira
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.v6i1.1360

Abstract

Extensification and Intensification are government efforts to increase regional tax revenues. Based on the phenomenon that occurs at BAPPENDA Sumedang Regency, there are still many taxpayers who have not carried out their obligation to pay regional taxes according to the regulations. The aim of this research is to find out the influence of Tax Extensification and Intensification activities on Regional Tax Revenue at BAPPENDA Sumedang Regency. The research method used in preparing this thesis is a descriptive analysis method with a secondary data survey type of monitoring. The data collection technique was in the form of a questionnaire distributed to 26 Sumedang Regency BAPPENDA employees. The data analysis techniques used in this research are multiple regression techniques, correlation analysis, coefficient of determination, t test and f test. Testing this statistical analysis using the help of IBM SPPS 17. Then the results of this analysis are that Tax Extensification and Intensification influence Regional Tax Revenues partially or simultaneously, and the value of the influence of Taxation Extensification and Intensification on Sumedang Regency Regional Tax Revenues is 83.1% and the remaining 16.9% is influenced by other factors. Based on the results of the research, the researcher provided suggestions to BAPPENDA Sumedang Regency to further increase the internal collaboration of the special Extensification team and to intensify outreach and increase the number of Human Resources so that the implementation of Regional Tax Extensification and Intersification runs more optimally
The Effect Of Village Financial Management And Internal Control System On APBDES Accountability (Empirical Study of Villages in Pamulihan District, Sumedang Regency) Nurfitriyani, Novita; Kartika, Tita
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.v6i1.1361

Abstract

Accountability must be realized in the financial management of the village government, so that all village government activities can be accounted to the community. One that can support the success of APBDes accountability is the existence of a good internal control system within the village government. This study aims to determine the effect of village financial management and internal control system on APBDes accountability. This research was conducted using quantitative methods with primary data. The data collection technique in this study used a questionnaire with a sample number of 44 respondents determined using purposive sampling techniques. The results of this study show that village financial management variables have a positive and significant effect on the accountability of APBDes with a GIS value of 0.000 < 0.05. The internal control system has a positive and significant effect on the accountability of the APBDes with a GIS value of 0.029 < 0.05. And village financial management and internal control systems have a positive and significant effect on APBDes accountability with a sig value of 0.000 < 0.05.
The Influence Of Budget Planning On Performance Regional Financial and Asset Agency (Empirical Study In Majalengka District) Nurachman, Maman; Sopiah, Ida
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.v6i1.1362

Abstract

The government has performance demands that lead to the interests of society by realizing the government's vision and mission. In implementing the performance programe the government requires a budget in implementing work programs. Budget planning is a budget setting plan for a certain period to carry out a work program. This study aims to determine the effect of budget planning on the performance of financial institutions and regional assets in Majalengka Regency., Analysis of the Coefficient of Determination and Hypothesis Testing. Based on the data collected and testing the results, it shows that Budget Planning has a positive and significant effect on the Performance of Financial Institutions and Regional Assets in Majalengka Regency, as evidenced by the t_count value for Budget Planning is 4,720 and t_table with a = 5% is known to be 2,026, thus t_count is greater than t_table and a significance value of 0.000 <0.05. Based on the results of the determination test, budget planning has an influence on the performance of Financial Institutions and Regional Assets with an effect of 37% and the remaining 63% is influenced by other factors not included in this study. So it can be concluded that budget planning has a strong influence on the performance of the Financial Agency and Regional Assets of Majalengka Regency
The Influence Of The Perception Of The Importance Of Ethics And Social Responsibility On The Ethical Decision Making Of Tax Consultants Radia, Dewi Andita Permatasari; Utami, Anita Dwi
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.v6i1.1363

Abstract

This research aims to determine the influence of the perception of the importance of ethics and social responsibility on the ethical decision making of tax consultants in Tax Consultants registered with the Indonesian Tax Consultants Association (ITCA) Bandung City. The research method uses descriptive quantitative hypotheses with testing using SPSS. The research sample consisted of 227 tax consultants registered with ITCA Bandung City. The research results show that the perception of the importance of ethics and social responsibility influences the ethical decision making of tax consultants. The results of this research show that the role of ethics and social responsibility in the perceptions of official tax consultants can guide them in choosing appropriate actions when faced with an ethical dilemma. Tax consultants in this study have a professional code of ethics which is always used as a guide in acting and behaving.
Implementation Of Psak 22: Business Combination Impact Analysis Of The Indonesian Sharia Bank Merger Farman, Fanji
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.v6i1.1364

Abstract

The aim of this research is to determine the impact of the merger between three sharia banks in Indonesia, namely Bank BRISyariah, Bank Syariah Mandiri, and Bank BNI Syariah. The merger between three sharia banks in Indonesia is one of the largest mergers in the history of sharia banking in Indonesia. Meanwhile, the sample for this research is three sharia banks that have merged in Indonesia, namely Bank Syariah Mandiri, Bank Muamalat Indonesia, and Bank BRI Syariah. The data obtained from in-depth interviews and document studies will be processed using qualitative analysis techniques, such as content analysis and narrative analysis. In terms of financial performance, the research results show that the merger between three sharia banks in Indonesia has had a positive impact on the financial performance of the resulting banks. mergers. In terms of operational performance, the research results show that the merger between three Islamic banks in Indonesia has had a positive impact on the operational performance of the merged bank. In order to increase the effectiveness and efficiency of sharia bank mergers in Indonesia, several suggestions for further research are as follows: First, further research can analyze the factors that influence sharia bank merger decisions in Indonesia in more depth. Further research can be a reference for Islamic banks in Indonesia in making appropriate and effective merger decisions, as well as ensuring the success of mergers in increasing efficiency, stability and competitiveness of the Islamic banking industry.
The Influence of Internal Audit on The Effectiveness of Internal Control of Cash and Receivables (An Empirical Study at Pt. Bank BJB Syariah Kcp Sumedang) Rahman, Erpi; Yuhartini, Ima Sri; Kartika, Tita
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

The Company has a goal of obtaining the maximum profit. Internal control is a process to achieve certain goals. The effectiveness of internal control has a major influence in directing the company to achieve its goals. Internal audit, which is one of the elements of internal control, has a comfortable influence on the trust of the entire company's internal control. The effectiveness of internal control can run well if the internal audit can run well. This study aims to determine the effect of internal audit on the effectiveness of controlling cash and receivables at PT. Bank BJB Syariah KCP Sumedang. By taking the sample using the saturated sample method, namely as many as 30 respondents. Data collection techniques using observation methods and distributing questionnaires to respondents. Technical data analysis using Statistical Package for Social Science (SPSS) 29. The analytical method used in this study is correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing, namely the t test. The results of the t test regarding the effect of internal audit on the effectiveness of internal control of cash and receivables indicate a positive and significant influence as evidenced by the value of tcount = 4.636 > t table = 2.048. Based on the result of the determination test, internal audit has an effect of 43.3% while the remaining 56.7% is determined by other factors that are not included in the research variales. so it can be interpreted that Internal Audit has a fairly strong influence based on the criteria in table 3.4 on the effectiveness of Internal Control of Cash and Receivables at BJB Syariah Sumedang
Analyze The Performance of Sharia Stock (Study at PT Wijaya Karya Persero Tbk) Utami, Anita Dwi; Radia, Dewi Andita Permatasari; Mariana, Syafira
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

One way to manage wealth is by investing. Investment can be done by buying shares. Shares are divided into two, namely conventional shares and sharia shares. The sharia stock market is a stock market where every transaction is carried out based on sharia principles. One of the companies that entered the sharia stock market is PT Wijaya Karya Tbk (PT WIKA). The company experienced a decline in net profit and net income during the Covid-19 pandemic so that investors became concerned about the stability of its shares. Signals from the company through financial performance provide information that shows the bank's performance is very high to the market so that it can attract the attention of investors. Descriptive analysis that will be used in this study. The object of research is Sharia Shares and PT WIKA Shares. The results of the study seen from the economic conditions, industrial conditions, and business conditions ofPT WIKA show that PT WIKA shares are worth buying even though during the Covid-19 pandemic there was a decline in net profit and net income. In addition, it is predicted that in the future it will get big projects, especially since the Indonesian government is currently intensively carrying out development.
The Impact of Self Assesment System Implementation and Tax Collection on Value Added Tax Revenue at KPP Madya Bandung Arianti, Fira; Masruri, Fahrul Alam; Rahman, Erpi
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 research is motivated by the lack of awareness of taxpayers in paying value added tax based on the number of VAT periods and uncollectible tax arrears for value added tax for 2019- 2023. This research aims to find out how much influence the self assessment system and Tax Collection have on Value Added Tax Revenue. The research methods used in this research are quantitative methods and survey methods. Data collection was used using a random sampling technique by distributing questionnaires to 98 respondents as samples. The data analysis techniques used in this research are normality test, multiple linear regression analysis, Pearson correlation analysis, coefficient of determination (R²) analysis, t-test and f-test hypothesis testing using the IBM SPSS Version 25 program. The results of this study show that : (1) The Self Assessment System has a positive and significant effect on Value Added Tax Revenue, with a regression coefficient of 0.349, a Determination Coefficient (R²) value of 0.201 or 20.1%, the effect is low but certain, and the rest is influenced by other variables that are not researchers discussed in this research, the t-count value > t- table (3.800>1.6608) with a significant value of 0.001<0.05. (2) Tax collection has a positive and significant effect on Value Added Tax Revenue, with a regression coefficient of 0.165, a Determination Coefficient (R²) value of 0.152 or 15.2%, the influence is low, and the remainder is influenced by other variables that the researchers did not discuss in the research In this case, the t-count>t- table value is (2.914>1.66088) with a significant value of 0.004<0.05. (3) The Self Assessment System and Tax Collection have a positive and significant effect on Value Added Tax Revenue. With a Coefficient of Determination (R²) value of 0.267 or 26.7%, the influence is sufficient, and the rest is influenced by other variables that the researchers did not discuss in this study. And with a value of F- count>F-table (17.265>3.09) with a significant value of 0.001<0.05
The Effect of Transparency and Accountability on The Quality Of Village Financial Reports (Empirical Study in Paseh District, Sumedang Regency) Oktapiani, Dila; Yuniawati, Ayi Srie; Nurachman, Maman
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 determine the Influence of Transparency and Accountability on the Quality of Village Financial Reports in Paseh District, Sumedang Regency. The case study in this study is the village apparatus tasked with managing village financial reports. The method in this study uses a quantitative research method with a survey method. Data collection was carried out using cluster random sampling techniques by distributing questionnaires to 72 respondents as samples. The data analysis techniques used in this study are test hypothesis tests (partially), f-tests (simultaneously) using the IBM SPSS Version 25 program. The results of this study: (1) Transparency has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.323, a Determination Coefficient value of 0.351 or 35.1%, t-count value> t-table (2.487> 1.66724) with a significant value of 0.015 <0.05. (2) Accountability has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.472, a Determination Coefficient value of 0.427 or 42.7%, a calculated t-value>t-table (4.018>1.66724) with a significant value of 0.000<0.05. (3) Transparency and Accountability have a positive and significant effect
The Influence of Profitability on Tax Avoidance (Empirical Study on Manufacturing Companies in the Basic and Chemical Industry Subsectors Listed on the Indonesia Stock Exchange 2018-2022 Krisdina, Tiana Fenny; Masruri, Fahrul Alam; Riyanti, Kartika
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 tp analyze the effect of profitability on tax avoidance empirical study in manufacturing companies in the basic and chemical industry sub-sectors listed on the indonesian stock exchange (BEI) 2018-2022 for the descriptive and verification approaches. The population of this study are manufacturing companies in the basic and chemical industry sub-sectors listed on the IDX for the 2018-2022 period, with purposive sampling method, in which the are 29 manufacturing companies in the basic and chemical industry subsector that meet the sample criteria with a five year observation method. Based on the test result showed that profitability with ROA measurement has no significant effect on tax avoidance with CETR measurement is avidenced by the value of 0,100 > 0,05 and the value -thitung < ttabel is -1,656 < 1,977 then H0 is accepted. Profitability with ROE measurement has no significant effect on tax avoidance with CETR measurement is evidenced by the value of 0,157 > 0,05 and the value thitung < ttabel is 1,422 < 1,977. Meaning that profitability with ROE does not have a significant effect on manufacturing companies in the basic and chemical industries subsector listed on the Indonesia Stock Exchange in 2018-2022.

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