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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 66 Documents
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The Effect of Biological Asset Intensity and Green Accounting On The Financial Performance Of Agricultural Companies Listed On The Indonesia Stock Exchange, 2017-2019 Dewi Linawati; Ayi Srie Yuniawati; Fanji Farman
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Financial performance is an analysis of the company's financial condition that has been achieved by the company from the past, a form of information for thepresent and the future. There are several things that can affect the company's financial performance. In this study, the researcher used green accounting and biological asset intensity. Green accounting is a new accounting paradigm that focuses on transactions, events, financial objects, social andenvironmental events, while biological asset intensity shows the size of the number of biological assets in the company. This study purposes to determine the effectof biological asset intensity partially on financial performance, partial effect of green accounting on financial performance, the relationship between biologicalasset intensity and green accounting, and the simultaneous influence of biological asset intensity and green accounting on the financial performance ofagricultural companies. The research method used was a quantitative research method with a Multiple Linear Regression model, while the sampling technique inthis study was a purposive sampling technique with a total of 18 samples. The results illustrated that Biological Asset Intensity did not partially affect thefinancial performance of agricultural companies, Green Accounting partially affected the financial performance of agricultural companies, there was no relationship between Biological Asset Intensity and Green Accounting, and Biological Asset Intensity and Green Accounting simultaneously affected the financial performance of agricultural companies listed on the Indonesia Stock Exchange in 2017-2019
The Effect of Antam's Inflation and Gold Prices on Stock Prices PT. Aneka Tambang Tbk Period Year 2018-2020 Usu Sumarni; Maman Nurachman; Shofia Annisa R
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The study aims to determine the effect of inflation on stock for the period of 2018-2020, to determine the effect of Antam gold prices for the period of 2018-2020. The study population is all reports of inflation, antam gold price and PT. Aneka Tambang Tbk stock price listed on the Indonesia Stock Exchange and the attached webside that has been published. The result of the study is: (1) There is a not have a negative significant between inflation on stock prices (2) There is does not have a negative and significant effect between antam gold price on PT. Aneka Tambang Tbk stock price (3) There is a positive and significant between inflation and antam gold prices on PT. Aneka Tambang stock price
The Effect of The Effectiveness of Market Retribution Management on Increasing Regional Retributions in Sumedang Regency Susanti Suhendar; Fahrul Alam Masruri; Lilis Kartika
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine the effect of the effectiveness of market retribution management on increasing regional levies at Bappenda Sumedang Regency. The method used in this study is a quantitative method with a survey research method approach. The population in this study were 87 market levy taxpayers. The data sources used were primary data and secondary data. Data collection techniques were obtained from questionnaires (google form) and from literature studies. Data analysis methods used data quality test, coefficient analysis, analysis simple linear regression, and hypothesis testing processed using the SPSS 25 application. The results of this study indicate that the Effectiveness of Market Retribution Management has a positive and significant effect on increasing regional or individual fees partially or individually, this is indicated by the value of t_count 4,588> t_table 1,988 with a significance level 0.000 <0.05
The Influence of Service Quality and Information Systems for Rural and Urban Land and Building Tax Collection (PBB P2) on the Effectiveness of P2 PBB Payments at The Congeang Kecamatan District Office Dina Diandri; Tita Kartika; Gunawan Wibisana
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The core problem of this research is the effectiveness of the payment of Rural and Urban Land and Building Tax (PBB P2) at the Conggeang DistrictOffice, Sumedang Regency.The purposeof this study was to determine how much influence the quality of service and information systems forcollecting Land and Building Tax (PBBP2) onthe effectiveness of PBB P2 payments at the Conggeang District Office, Sumedang Regency. This study uses quantitative methods. Thenumberof samples in this study were 100 respondents usingmethod random sampling. The analysis used is multiple linear regression analysis. Data processing using the SPSS for windows 25 program. The results of this study indicate that thequality of service and information systemsfor Rural and Urban Land and BuildingTax (PBBP2) has asignificant effectonthe effectiveness of PBB P2 paymentsin Conggeang District, Sumedang Regency. This is indicated by the regression equation Y=12,516+0,154X1+ 0,539X2+ 3,427. The probability value is less than 0.05 and the calculated f value isgreater than f table, the results of the coefficient of determination test to determine the amount of contribution provided by the service and information system for Rural adnd Urban Land and Building Tax (PBBP2) on the effectiveness of (PBBP2) payments of 46.9%. Then according to the t-test the quality of service has a significant effect on the effectiveness of PBB P2 payments seen from t count > t table (1.685>1.660) and the information system for Rural and Urban Land and Building Tax (PBBP2) has asignificant effect on the effectiveness of PBB P2 payments seenfromt count > ttable (7.172 > 1.660).
Effect of Internal Control System and Procedure Inventory Management Accounting Arni Nuril Bisaroh; Lisna Lisnawati; Ahmad Andy Adinegara
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Along with the development of the times, the progress of science and technology is experiencing increasingly rapid changes which make the awareness of health knowledge higher. This makes the Puskesmas, which is a health organization, strive to provide the best and quality services. One of the factors that play a role in the quality of Puskesmas services is the management of drug supplies carried out by the Puskesmas. It is very important to manage the supply of drugs and medical materials to prevent stock outs and overstocks in purchasing drugs and medical materials. Regulation of the Minister of Health of the Republic of Indonesia Number 74 of 2016 regulates pharmaceutical service standards at Puskesmas including the management of pharmaceutical preparations. The management is one of the pharmaceutical service activities, which starts from planning, requesting, receiving, storing, distributing, destroying and withdrawing, controlling, administration (recording and reporting) as well as monitoring and evaluation.
Self-Assessment System Effect on Revenue Optimization Pph Pasal 25 Corporate Taxpayer At The Sumedang Primary Tax Service Office Rosi Imelya; Nining Kurniasih; Tiana Feny Krisdina
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Self-assessment system is a form of government action to get tax revenue to be more optimal. The implementation of the self-assessment system requires the active role of the taxpayer, by voluntarily the taxpayer must register, calculate, pay and report his own tax payable to the KPP. However, it still has not met the tax revenue target. Purpose of this study was to determine how the effect of the self-assessment system on the optimization of income tax revenue PPh Pasal 25 corporate taxpayers at the Sumedang Pratama Tax Service Office. This research method uses quantitative descriptive with a survey approach. The sampling technique used simple random sampling method. The population of this research is corporate taxpayers registered at KPP Pratama Sumedang as many as 100 respondents. The data in this study were obtained primary (questionnaire). The analysis technique used is correlation coefficient analysis, simple regression analysis, coefficient of determination analysis, and hypothesis testing. The results showed that the implementation of the self-assessment system had a positive and significant effect on optimizing income tax revenue PPh Pasal 25. This was shown by the regression equation Y = 8.574 + 0.814X, and 9.429 tcount value > 1.984 t table with a value of sig. 0.000 < 0.05 probability value. With a coefficient of determination of 47.6% and the remaining 52.4% is influenced by other factors.
Influence of Competence and Independent Auditors on The Quality of Audit Rita Yulianida; Erpi Rahman; Aa Kartiwa
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine: 1) the effect of auditor competence on audit quality; 2) The Effect of Auditor Independence on Audit Quality; 3) Correlation of Auditor Competence to Auditor Independence 4) Effect of Competence and Independence of Auditors together on Audit Quality. This research includes causal associative research, namely research with the characteristics of the problem in the form of a causal relationship between two or more variables. The population in this study is the Inspectorate of Sumedang Regency. Samples were taken as many as 23 auditors at the Sumedang Regency Inspectorate. Techniques Data collection is done by using the questionnaire method. The questionnaires were tested for validity and reliability before collecting research data. Prior to the analysis, the analysis prerequisite tests were carried out including linearity test, normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is to use simple regression analysis techniques and multiple regression analysis techniques. The results showed that: 1) There was a positive and significant effect of Internal Auditor Competence on Audit Quality with t count 7.856 > t table 2.093 and correlation coefficient of 0.874; 2) There is a positive and significant effect of Auditor Independence on Audit Quality with t count 4.221 > t table 2.093 and correlation coefficient of 0.696; 3) There is a correlation between Auditor Competence and Auditor Independence with a correlation coefficient of 0.629; 4) There is a positive and significant effect of Auditor Competence and Independence together on Audit Quality with F count 35.928 > F table 3.52 and the correlation coefficient is 0.894;
The Effect of Taxpayer Awareness and Sanctions on Land and Building Taxpayer Compliance Hanny Williyany; Fahrul Alam Masruri; Nining Kurniasih
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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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
The Effect of Good Corporate Governance on Going Consensus Audit Opinions in Regional Public Companies Tirta Sumedang Medal Nadia Nurfalah; Erpi Rahman; Ayi Srie Yuniawati
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine good corporate governance, going concern audit opinion, and the magnitude of the influence of good corporate governance on going concern audit opinion at the Regional Public Company (PERUMDA) Tirta Medal Sumedang. This study uses a descriptive research method approach with quantitative analysis techniques, conducted through a survey method. Data collection techniques were analyzed by means of observation and questionnaires. The population is SPI and Finance/Assets employees of PERUMDA Tirta Medal Sumedang as many as 30 people and the research sample is 30 people. The research data uses simple regression analysis, correlation test, coefficient of determination and hypothesis testing. The results showed that the implementation of good corporate governance was 2.360 (very good) with an average of 87.41 %, audit opinion going concern was 1.493 (good) with an average of 85.82%. at PERUMDA Tirta Medal Sumedang of 0.903, and the magnitude of the effect of service excellent on community satisfaction at PERUMDA Tirta Medal Sumedang of 82.94 % and there are 18.4% of other factors. The results of the calculation of the hypothesis, it turns out that tcount (14.68) > ttable (1.70113), it can be said that there is a positive influence between good corporate governance on going concern audit opinion at PERUMDA Tirta Medal Sumedang acceptable. Going concern audit opinion can be achieved and overcome with good corporate governance.
The Effect of Consumer Price Index And The Amount Of Money Circulation On Net Assets Value Of Sharia Mutual Funds Yayang Kirana Dewi; Fanji Farman; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study entitled "The Effect of Consumer Price Index and the Money Supply on Net Asset Value of Islamic Mutual Funds", This study aims to analyze the effect of the Consumer Price Index and the Money Supply on the Net Asset Value of Islamic Mutual Funds. The method used in this research on Islamic Mutual Funds uses a quantitative approach. The data collection technique used is by using the saturated sampling method. The type of data used is secondary data. While the data analysis techniques used are descriptive statistics, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple regression analysis, coefficient of determination test and hypothesis testing. partial does not affect the Net Asset Value of Islamic Mutual Funds in Indonesia with a comparison of tcount < ttable or -0.029 < 1.01410, while the amount of money in circulation partially affects the Net Asset Value of Islamic Mutual Funds with a comparison of tcount > ttable or 21.506 > 1.01410 . Simultaneously the Consumer Price Index and the Money Supply have a significant effect on the Net Asset Value of Islamic Mutual Funds with a comparison of fcount > ftable or 409.297 > 3.20. The conclusion is that the consumer price index has no significant effect on the net asset value of Islamic mutual funds. Meanwhile, partially, the money supply has a significant effect on the net asset value of Islamic mutual funds. And simultaneously the consumer price index and the money supply affect the net asset value of Islamic mutual funds.

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