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All Journal Jurnal Nusa Akuntansi
Fatwa Rubiar Rachman
Akademi Akuntansi Bandung
Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022 Ratih Sania; Achmad Zaki Miftah; Fatwa Rubiar Rachman
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.61

Abstract

Financial reports are one piece of information that plays an important role in the investment business in the capital market. This reflects the importance of timeliness in presenting financial reports to the public. Various obstacles that affect punctuality can come from internal or external to the company. This research aims to determine the effect of profitability on audit delay in companies listed on the Indonesia Stock Exchange in 2022. This research uses secondary data which can be accessed via the Indonesia Stock Exchange in the form of financial reports and annual reports company. The data analysis techniques used are descriptive statistical analysis, classical assumption test, t test, and simple regression analysis using SPSS software. The population of this study consisted of 143 companies that were late in submitting their 2022 financial reports. The sampling method was carried out using a purposive sampling method so that a sample of 91 companies was obtained. The research results show that profitability has an effect on audit delay.
PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA KANTOR SAMSAT GARUT) Neng Putri; Fatwa Rubiar Rachman; Ivan Christian
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.63

Abstract

This research aims to determine the influence of taxpayer awareness and compliance in paying motor vehicle tax at the Garut Samsat Office. This research uses quantitative methods. The population in this study was 168,636 taxpayers at the Garut Samsat Office. The sampling technique used was simple random sampling, so a sample size of 100 taxpayers was obtained. The type of data for this research is primary data obtained through a questionnaire. The data analysis technique used is simple linear regression analysis and hypothesis testing. Hypothesis testing is carried out using the t test. Data processing uses the SPSS 24 application. The research results show that taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance.
PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP OPTIMALISASI PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KOTA BANDUNG TAHUN 2017-2021 Nurajijah; Fatwa Rubiar Rachman; Imam Dzulfiqar
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.64

Abstract

This research aims to find out how much influence the Rural and Urban Land and Building Tax (PBB-P2) has on regional original income (PAD) in the City of Bandung. Based on target data and the realization of the effectiveness and contribution of regional taxes to Bandung City's original regional income, there is a decrease in the realization of achievements from year to year. This is influenced by less than optimal land and building tax collection in the urban and rural sectors. The data processing is based on the realization of land and building tax targets as well as regional original income data with an observation period from 2017 to 2021 and secondary data in the form of monthly data for 5 years. The results show that the average contribution of land and building tax to local revenue only produces a ratio of 16%. From the results of hypothesis testing, there is a significant influence between PBB-P2 and the Bandung City PAD
PENGARUH RETURN ON ASSETS TERHADAP HARGA SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Nining Apriantini; Fatwa Rubiar Rachman; Mira Teram Terawati
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.68

Abstract

Profit is the most important information to get attention, especially from investors who can show the stock price of a company. One way to measure a company's stock price is to use PBV. pbv is a ratio to assess the stock price. This study aims to determine the effect of profitability on stock prices in telecommunications subsector companies in 2020-2022 which are listed on the Indonesian Stock Exchange (IDX). The technique for determining the company that marked the sample in this study used purposive sampling using 16 companies. The method in this research is descriptive verification. The data in this study used secondary data from the IDX. The analysis used is linear regression. The results showed that profitability has an effect on stock prices by 20.6% with the level of correlation between variables in the medium category.
ANALISIS RASIO LIKUIDITAS DALAM MENILAI KINERJA KEUANGAN KOPERASI SIMPAN PINJAM (STUDI EMPIRIS PADA KOPERASI SENTRA DANA KABUPATEN CIANJUR) Siti Rosita; Raden Oky Setianegara; Fatwa Rubiar Rachman
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.70

Abstract

Financial reports are a very important source of information in order to assess financial performance from year to year. Providing information to parties who need financial report information that will be used for decision-making. This research was conducted to assess the financial performance of the Cianjur Regency Fund Center Cooperative from year to year, using financial reports in the form of a balance sheet and a profit and loss report for the period 2020–2021. One of the techniques used in analyzing financial reports is ratio analysis. In conducting this research, the author used ratio analysis, namely the liquidity ratio, which consists of the current ratio, quick ratio, and cash ratio. Based on the results of research conducted at the Cianjur Regency Fund Center Cooperative, from 2020 to 2021, there were changes that were not conducive to causing poor cooperative conditions. This is because the condition of the cooperative's financial performance has decreased.
PENGARUH PENDAPATAN DAERAH TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI JAWA BARAT Rostika Alawiyah; Fatwa Rubiar Rachman; Indra Surya Nasution
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.71

Abstract

Through improving public services, it can increase the attractiveness of investors to invest. Therefore, the West Java Provincial Government should change the composition of spending, where currently regional spending is used for operational spending, which is less productive than capital spending. The aim of this research is to find out how much influence PAD has on capital expenditure in the Regional Government of West Java Province. The sample used in this research is the 2019–2021 Regional Government Revenue and Expenditure Report, consisting of 27 regencies and cities in West Java Province. The methods used in this research are descriptive and verification. The analysis technique uses simple linear regression analysis and hypothesis testing. Based on the results of the analysis, it shows that the adjusted R2 value is 0.617, which means that local revenue has an influence on capital expenditure by 38%, while 62% is influenced by other factors not mentioned in the research.
Co-Authors Achmad Zaki Miftah Imam Dzulfiqar Indra Surya Nasution Ivan Christian Mira Teram Terawati Neng Putri Nining Apriantini Nurajijah Raden Oky Setianegara Ratih Sania Rostika Alawiyah Siti Rosita