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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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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 8 Documents
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Search results for , issue "Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting " : 8 Documents clear
The Effect Of Tax Socialization And Mobile Samsat Services On Motor Vehicle Taxpayer Compliance At SAMSAT Sumedang Regency Erpi Rahman; Ai Anita Karolina
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Problems related about Taxpayer Compliance still often arise, especially regarding to Motor Vehicle Taxes. Therefore, the efforts are needed to improve taxpayer compliance, one of which is the Socialization of Taxation and Mobile Samsat Services. This present study aims to determine partially and simultaneously the effect of Tax Socialization and Mobile Samsat Services on Motorized Vehicle Taxpayer Compliance. This research employed quantitative approach. The number of research samples was 100 respondents using the Simple Random Sampling method. The analysis used is multiple linear Keywords: Tax Socialization, Mobile Samsat Service, Taxpayer Compliance. Corresponding Author: Ai Anita Karolina1, Prodi Akuntansi, regression analysis. Data processing using the IBM SPSS 25 program. The results showed that the Socialization of Taxation and Mobile Samsat Services had a simultaneous and signifi cant effect on the Compliance of Motor Vehicle Taxpayers at SAMSAT Sumedang Regency. This is indicated by the regression equation Y =16,350 +0,142. + 0,509. The result of the coefficient of determination test to determine the amount of contribution given by the Socialization of Taxation and Mobile Samsat Services to the Compliance of Motor Vehicle Taxpayers is 55.1%. Furthermore, according to the results of the t-test, Tax Socialization has no effect on taxpayer compliance < (1,561<1,985). Meanwhile, Mobile Samsat Service has a significant effect on Taxpayer Compliance as seen from > (5,452>1,985).
Pengaruh Capital Intensity Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Subsektorbatu Bara Yang Terdaftar Di Bursa Efek Indonesia) Chandra Caesar Rani1; Ayi Srie Yuniawati
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Indonesia is a country that relies on tax revenue as one of its main sources of income. However, the realization of Indonesia's state revenue is still far from what the government expects. One of the things that resulted in the realization of state revenue was not fulfilled, namely the many cases of ax avoidance that occurred. This also resulted in the country experiencing huge losses.This research aims to determine the effect of Capital Intensity on Tax Avoidance in coal sub-sector companies on the IDX. The method used in this research is quantitative method using secondary data from 8 companies. Of the 8 companies obtained as many as 40 samples. The data analysis method used is simple linear regression analysis with the help of SPSS 25 program. From the results of hypothesis testing, it can be concluded that Capital Intensity has a positive effect on Tax Avoidance. It means, Capital Intensity is one of the factors that play a role in Tax Avoidance. Indonesia merupakan negara yang mengandalkan penerimaan pajak sebagai salah satu sumber pendapatan utamanya. Kendati demikian, realisasi pendapatan negara Indonesia masih jauh dari yang diharapkan oleh pemerintah. Salah satu yang mengakibatkan realisasi pendapatan negara tidak terpenuhi yaitu banyaknya kasus-kasus penghindaran pajak yang terjadi. Hal tersebut juga mengakibatkan negara mengalami kerugian yang besar. Penelitian ini bertujuan untuk mengetahui pengaruh dari Capital Intensity terhadap Tax Avoidance pada perusahaan subsektor batu bara di BEI. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif dengan menggunakan data sekunder dari 8 perusahaan. Dari 8 perusahaan didapatkan sebanyak 40 sampel penelitian. Metode analisis data yang digunakan menggunakan analisis regresi linear sederhana dengan bantuan program SPSS 25. Dari hasil uji hipotesis, dapat disimpulkan bahwa Capital Intensity berpengaruh secara positif terhadap Tax Avoidance. Artinya, Capital Intensity merupakan salah satu faktor yang berperan dalam Tax Avoidance.
THE EFFECT OF LIQUIDITY AND PROFITABILITY ON STOCK PRICES IN AUTOMOTIVE SUB-SECTOR MANUFACTURING COMPANIES AND COMPONENTS LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019 - 2021 Tita Kartika; Siti Nur Fadrin
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to examine and analyze the effect of liquidity and profitability onstock prices in automotive and component sub-sector manufacturing companies on theIndonesia Stock Exchange in 2019-2021. By using purposive sampling method, this researchsample consists of 4 companies. The analytical method used in this study is multiple linearregression analysis, correlation coefficient analysis, analysis of the coefficient ofdetermination, and hypothesis testing (t test and f test). The results of the liquidity t testusing the current ratio indicate that there is a negative and significant effect on stock prices.Meanwhile, profitability using return on assets indicates that there is no significant effect onstock prices. The results of the f test show that together the variables of liquidity using thecurrent ratio and profitability using return on assets have a positive and significant effect onstock prices. Based on the results of the determination test, liquidity using the current ratioand profitability using return on assets has an effect of 49.4% on stock prices, the other50.6% is influenced by other factors that are not included in the research variables.
Effect of Debt Policy, Dividend Policy, Size of the Supervisory Board, Level of Independence of the Supervisory Board and Company Value in the previous period on Company Value in the Property, Real Estate and Building Construction Industry Sector in Burs Tiana Fenny Krisdina; Syafira Mariana
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The purpose of this study is to test an impact of currentdebt policy, dividend policy, supervisory board size, independency of supervisory board, previous period of firm value on current firm value as well as to know the value of impact of these five explanatory variables on current firm value in property, real estate, and building construction industry sector on Indonesia Stock Exchange on 2010-2015. Firm value is measured by closing stock price. Debt policy is measured by debt to equity ratio, dividend policy is measured by dividend payout ratio, supervisory board is measured by the number of commissioner board, and independency of supervisory board is measured by ratio of independent commissioner board number divided by the number of all board commissionernumber. The firms as sample are taken from the population by using stratified random sampling method.Method of data analysis used is regression model with polling data. The result of this study concludes two things. Firstly, current debt policy and previous firm value have a positive impact on current firm value, whereas the rest do not have an impact on current firm value. Secondly, the impact value that can be explained by these five independent variables on firm value is reflected by adjusted R-squared value of 80.3639%.
Analysis of the Role of Internal Audit Implementation in Improving the Quality of Financial Statements Sumedang Regency Government (Case Studies on Sumedang Regency Government) Andi Ahmad Nugroho; Maman Nurachman
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine how the implementation of internal audit in improving the quality of financial statements of the Sumedang Regency Government. The object of this study is the Sumedang Regency Inspectorate, the method used in this study is a qualitative descriptive method, which is research that is included in the type of qualitative research. Research is expected to reveal facts, circumstances, phenomena, variables and circumstances that occur when the research runs and present what it is. The results of the research obtained show that the implementation of the Financial Statement Audit by the Inspectorate has been carried out well. The conclusion of this study is the preparation of Financial Statements based on the implementation of Financial Statement audits by the Inspectorate in accordance with applicable provisions and procedures
Analysis Of The Application Of Psak 109 Regarding Zakat, Infaq, And Alms At Lazis Nahdlatul Ulama Anita Dwi Utami
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Allah provision regarding the use of property that must be followed by humans is the provision regarding zakat. The government realizes that if zakat management is carried out properly, transparently and responsibly, many social and economic problems in society can be solved. Reporting on Zakat Infaq and Alms Funds is regulated in the Pernyataan Standar Akuntansi Keuangan (PSAK) 109 concerning Accounting for Zakat, Infaq and Alms. The results of previous research regarding PSAK 109, there are still many Amil Zakat Institutions that have not implemented PSAK 109, so the purpose of this study is to examine the extent to which the implementation of zakat, infaq, and alms financial reporting standards regulated by PSAK 109 in Amil Zakat Institutions. The method used in this study is descriptive analysis with the research object being the Amil Zakat Infaq and Sadaqah Nahdlatul Ulama Institute (LAZISNU). The results of the study show that LAZIS Nahdlatul Ulama for recognition, measurement, disclosure and presentation is in accordance with PSAK 109 concerning Accounting for Zakat, Infaq and Alms.
The Effect Of Administrative Sanctions And Modernization Of The Tax Administrative System On Motor Vehicle Taxpayer Compliance At Samsat Office Haurgeulis Kabupaten Indramayu Fahrul Alam Masruri; Milasar Milasar
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine: (1) The Effect of Administrative Sanctions on Motor Vehicle Taxpayer Compliance. (2) The Effect of Modernisation of the Tax Administration System on Motor Vehicle Taxpayer Compliance. (3) The Effect of Administrative Sanctions on the Modernisation of the Tax Administration System. (4) The Effect of Administrative Sanctions and Modernisation of the Tax Administration System on the Compliance of Motor Vehicle Taxpayers at SAMSAT Office, Haurgeulis, Indramayu Regency. The method used in this study is a quantitative method using survey research method approach with a sample of 100 taxpayers. The data analysis method used is multiple linear regression analysis with the help of SPSS 26 program. The results obtained from this study indicate that (1) Administrative Sanctions have a positive and significant effect of 63.4% on Motor Vehicle Taxpayer Compliance. (2) Modernisation of the Tax Administration System has a positive and significant effect of 67.1% on Motor Vehicle Taxpayer Compliance. (3) Administrative Sanctions have a positive and significant effect of 53.6% on the Modernisation of the Tax Administration System. (4) Administrative Sanctions and Modernisation of the Tax Administration System have a positive and significant effect of 55.6% on Motor Vehicle Taxpayer Compliance. From the results of hypothesis testing, it can be concluded that Administrative Sanctions and Modernisation of the Tax Administration System have a positive effect on Motor Vehicle Taxpayer Compliance, meaning that taxpayers accept the policies that have been determined by the government.
The Effect Of Audit Solvency And Opinion On Audit Delay (Empire Study On Technology Companies Listed On The Indonesia Stock Exchange Period 2016 – 2020) Ayi Srie Yuniawati; Tisna Permana
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to analyze how the effect of Solvency and Audit Opinion either partially or simultaneously on Audit Delay. The population in this study were technology companies listed on the Indonesia Stock Exchange in the 2016-2020 period, using a purposive sampling technique, the samples in this study were 7 companies that were the object of research with 35 units of analysis. The data used is secondary data that comes from the company's financial statements. The analysis technique used is descriptive statistics, classical assumption test, and multiple linear regression. The results show that the relationship between Solvency (X1) and Audit Opinion (X2) is 0.305 in a negative direction. Solvency partially has a significant effect on audit delay in technology companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. This is evidenced by the value of tcount (2.783) which is greater than ttable (2.037) and the value of sig. 0.009 is smaller than the value of 0.05. Audit opinion partially has a significant effect on audit delay in technology companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This is evidenced by the value of tcount (2.073) which is greater than ttable (2.037) and the value of sig. 0.046 is smaller than the value of 0.05. Solvency and Audit Opinion simultaneously affect audit delay in technology companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This is proven by the value of Fcount (4.699) with a probability of 0.016. Because Fcount (4.699) is greater than Ftable (3.285) and the value of sig. 0.016 is less than 0.05.

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