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Muhammad Agreindra Helmiawan
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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 6 Documents
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Search results for , issue "Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance" : 6 Documents clear
The Effect Of Liquidity, Profitability And Solvency On Going Concern Audit Opinions Agia Syafitria Syafril; Ayi Srie Yuniawati; Nining Kurniasih
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Financial ratios are created with the use of numerical values taken from financial statements plays an important role in detecting the condition of an entity. The result of these financial ratios are used to assess management performance can be used as an evaluation of things that need to be done so that management performance can be improved or maintained in accordance with company targets. This purpose of this research is to find the effect of liquidity, profitability and solvability on going concern audit opinion either simultaneously or partially. The method used in this research is logistic regression and analysis tool used in this research was Statistical Package for the Social Sciences 25 (SPSS 25) with a significance level of 0,05. Based on the partially test indicate that liquidity does not have an effect on going concern audit opinion with a significance level of 0,212, profitability does not have an effect on going concern audit opinion with a significance level of 0,466 and solvability does not have an effect on going concern audit opinion with a significance level of 0,410. While simultaneously have an effect on going concern audit opinion with a significance level of 0,000. The management of the retail trade company must strive to continue to increasing profits each year and offset by decrease of company’s liabilities. And improve good performance by increasing the effectiveness of management in managing their resources.
The Effect Of Taxpayer Compliance On The Realization Of Parking Tax Revenue In Sumedang Regency Ai Nunung Sri Haryati Haryati; Erpi Rahman; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The main problem in this research is the not optimal Parking Tax. Parking tax is a type of regional tax that is quite potential as a source of revenue for the City of Sumedang. The purpose of this study was to determine the effect of taxpayer compliance on the realization of parking tax revenues in Sumedang Regency. This research method uses descriptive survey method with a quantitative approach. The population in this study was all parking taxpayers in Sumedang Regency by taking saturated sampling techniques. The data source is a type of primary data with a questionnaire as an instrument given to 73 respondents with a Likert scale of 1 to 5. The statistical method used is a simple linear regression analysis. This study shows there is a strong correlation between taxpayer compliance with the realization of parking tax revenues by 76.1%. The coefficient of determination of the remaining 57.9% of 42.1% is influenced by other factors not discussed in this study. The results of the regression analysis are expressed by the equation Y = 13,995 + 0,692x with a tcount of 9,884> a table of 1,66660 with the hypothesis of this study accepted.
Operational Audit Analysis In Credit Policy Wildayanti Hidayah; Maman Nurochman; Tita Kartika
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The purpose this research are (1) to determine wether operational audit of credit wisdom by Kredit Plus Sumedang has been in accordance with the regulation of Indonesia Central Bank No. 1/6/PBI/1999, and (2) to examine wether the wisdom of credit at Kredit Plus Sumedang in compliance with the guideline setting up by Kredit Plus Sumedang is related with the credit approval procedure. This research is a case study. Data was analysed by qualitative descriptive analysis. The data was primary data vthat was collected though interview with the employee of analisys credit. The results showed that the implementation of operational audit of credit wisdom at Kredit Plus Sumedang has been in accordance with the regulation of Indonesia Cental Bank No. 1/6/PBI/1999. The implementation of operational audit starts from of preparation of the audit, preparation of the audit programs, audit of assignment, reporting of audit results and follow up to the result of the audit conducted by the internal audit of Kredit Plus Sumedang are in accordance with applicable regulation of Indonesia Central Bank No.1/6/PBI/1999. Furthermore, it has been proven that the credit wisdom in Kredit Plus Sumedang Office which refers to the principles of credit 5C (Character,capacity,capital, collateral, condition), 5P (Purpose, payment, party, profitability, protection) and 3R (Return, repayment, risk bearing ability) has been implemented as it should and was in compliance with the guideline that have been set by Kredit Plus Sumedang.
Analysis of the Potential and Effectiveness of Advertising Tax Revenue in Sumedang Regency Putri Anisa Agustina; Apiatno; Lilis Kartika
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Sumedang Regency is one of the regions with a relatively low percentage of advertisement tax revenue compared to other sources of tax revenue. The potential for advertising tax revenue is proportional to the development of business activities that use billboards to introduce products produced by entrepreneurs to the public. This is based on this study aims to determine how the potential for advertisement tax and the effectiveness of advertisement tax revenue in Sumedang Regency. The research method uses a descriptive quantitative approach, the sample object of this research is advertisement tax which is selected purposively. Data collection techniques with documentation, observation, and interviews. Research data analysis using descriptive statistics. The results show that the potential value of the advertisement tax is greater than the realization of advertisement tax revenue, the average development of the potential advertisement tax per year is 2.5%, which is greater than the realization of its revenue of 1.1%. The development of the number of advertisements on average each year increased by 4.7%, and the highest development of the types of advertisements was the type of billboards (sticking) by 13.3%, while the development of the lowest types of advertisements was the types of billboards by 0.5%. Then based on the realization ratio and the advertisement tax target, the effectiveness of advertisement tax revenue is in the "effective" category with an average value of 100% effectiveness.
The Effect Of Taxpayer Awareness And Tax Knowledge On Taxpayer Compliance In Paying Land And Building Tax In Buahdua District Erwin Reno; Gunawan Wibisana; Fahrul Alam Rahman
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The essence of the problem in this study is the low level of taxpayer compliance in paying taxes. This type of research is the quantitative descriptive method. The sampling technique used simple random sampling method. The sample used in this study were 100 respondents, from the number of samples used and can be processed. The data is then tested for quality and processed using the validity test, reliability test, and normality test after the quality test is carried out followed by multiple regression tests then the data is analyzed using the product moment correlation coefficient test, determination coefficient test, and partial test (t). The results showed that taxpayer awareness and knowledge of taxation were in good category.The results of taxpayer compliance are in the good category. And the conslusion for taxpayer awareness and tax knowledge on taxpayer compliance have a significant positive effect. The suggestion in this research is that the government should further increase the socialization so that the awareness and knowledge of taxpayers increases, so that taxpayer compliance in paying taxes continues to increase.
Analysis of Internal Control of Fixed Assets at the Department of Environment and Forestry of Sumedang Regency Triadi Ramadani; Shofia Annisa R; Fanji Farman
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine the application of internal control of fixed assets as well as to find out documents and records regarding procedures for control of fixed assets implemented by the Department of Environment and Forestry of Sumedang Regency. This type of research is descriptive and data sources used in this study are primary and secondary data. Descriptive analysis method with a qualitative approach. The results showed that the Department of Environment and Forestry of Sumedang Regency. has implemented effective internal control of fixed assets, by carrying out supervision and segregation of duties of each relevant section, starting from procurement, acquisition, utilization, maintenance and depreciation of fixed assets owned by SKPD. This means that if internal control is properly implemented and implemented, it will be able to guarantee the security of organizational assets and their availability are used in accordance with agreed procedures, thus minimizing misuse or violations of fixed assets that may occur.

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