Journal of Business, Accounting and 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
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<![CDATA[The Importance Of Ethical and Social Responsibility Perception and Work Experience On Tax Consultant Ethical Decision Making With Machiavellian Personality As A Moderating Variable ]]>
<![CDATA[Dewi Andita Permatasari Radia]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[This study aims to determine the effect of perceptions of the importance of ethics, social responsibility, and work experience on the ethical decision-making of tax consultants with Machiavellian personality as a moderating variable for Tax Consultants registered at the Indonesian Tax Consultants Association (ITCA) Bandung City. The research method uses associative descriptive quantitative and deductive hypotheses with testing using the Statistical Package for the Social Sciences (SPSS). The research sample consisted of 227 tax consultants registered at the ITCA in Bandung City. The results showed that perceptions of the importance of ethics and social responsibility, and work experience influence the ethical decision-making of tax consultants, then the Machiavellian nature as a moderating variable is able to weaken the effect of perceptions of the importance of ethics and social responsibility on ethical decision making of tax consultants and the Machiavellian nature is able to strengthen the effect of work experience on ethical decision making of tax consultants registered at ITCA in Bandung City]]>
<![CDATA[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) ]]>
<![CDATA[Erpi Rahman]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[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.]]>
<![CDATA[The Effect Of Tax Incentives And Tax Understanding On MSME Taxpayer Compliance (Empirical Study Tax Office Pratama Subang) ]]>
<![CDATA[Vivi Damayanti]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[The core problem of this research is the low compliance of MSME taxpayers at KPP Pratama Subang. This study used a quantitative method with a survey approach and the population was taken from the number of MSME taxpayers registered at KPP Pratama Subang, which amounted to 26,466 so that the sample obtained from the calculation of the slovin formula was 100 respondents. Data collection was carried out by distributing questionnaires using simple random sampling method. The data analysis technique uses Statistical Package For Social Science (SPSS) 25. The test results for the coefficient of determination between Tax Incentives and Tax Understanding on MSME Taxpayer Compliance is 80.5%, this shows that the other 19.5% is influenced by other factors that are not included in the variables of this study. Based on the results of the study, it shows that tax incentives have a significant effect on MSME taxpayer compliance, tax understanding has a significant effect on MSME taxpayer compliance, tax incentives and tax understanding simultaneously have a positive and significant effect on MSME taxpayer compliance.]]>
<![CDATA[The Effect of Quality of Financial Statements on Investment Efficiency MSMEs in Sumedang Regency ]]>
<![CDATA[Fanji Farman]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[Investment efficiency is a project that is carried out based on all investment activities or activities that are in accordance with the company's objectives. Financial reports are one of the factors that influence investment activities. With good quality financial reports, information asymmetry can be reduced so that investment activities can run efficiently. This research aims to find out how financial reporting accuracy influences investment performance. Information from completed questionnaires was used in this investigation. Although there are still errors in company financial reports, which have a significant impact on the quality of their financial reports, research findings show that the accuracy of financial reports does not change the efficiency of investments made by investors]]>
<![CDATA[Influence Of Earnings Per Share (Eps) And Return On Equity (Roe) On Share Prices In Manufacturing Companies Of The Consumer Goods Industry Listed On The Indonesian Stock Exchange ]]>
<![CDATA[Syafira Mariana]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[The purpose of this study is to determine: 1) The effect of EPS (Earnings Per Share) on the share prices of consumer goods manufacturing companies listed in the BEI. 2) The effect of Return On Equity (ROE) on the share prices of consumer goods industry manufacturing companies listed in the BEI. 3) The effect of Earnings Per Share (EPS) and Return On Equity (ROE) on the share prices of consumer goods industry manufacturing companies listed in the BEI. The population in the study included 40 consumer goods industry enterprises from 2017 to 2022. With a sample number of 5 companies were selected using the purposive sampling method. The methods used in this study are the descriptive method and the verifiative method. The results of the study showed that EPS (Earnings Per Share) has a significant effect on the share price of manufacturing companies in the consumer goods industry sector listed on the Indonesian stock exchange. ROE (Return On Equity) has no significant effect on the share prices of manufacturing companies of the consumer goods industry sector listed in the BEI. Simultaneously, both the variables Earnings Per Share (EPS) and Return On Equity (ROE) together have a significant effect on the share prices of the consumer goods industry manufacturing companies listed in the BEI.]]>
<![CDATA[The Influence Of Internal Control And The Use Of Information Technology On Sales Effectiveness (Empirical Study Of Plasa Telkom Sumedang) ]]>
<![CDATA[Risna Nurhayati]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[This study aims to determine the effect of internal control and the use of information technology on sales effectiveness at Plaza Telkom Sumedang. Sampling by simple random sampling method as many as 68 respondents. Data collection techniques using observation methods and distributing questionnaires to respondents. Technical data analysis using SPSS 25. The method of analysis used is multiple linear regression method, analysis of the correlation coefficient, analysis of the coefficient of determination, and hypothesis testing. The results of the ttest regarding the effect of internal control on sales effectiveness show that there is a positive and significant effect with a tcount=3.870>ttable=1.996. Meanwhile, regarding the influence of the use of information technology on sales effectiveness, it shows that there is a positive and significant effect with tcount=5.487>ttable=1.996. The results of the Ftest show that fcount=37.918>ftable=3.14, thus together internal control and the use of information technology have a positive and significant influence on sales effectiveness at Plasa Telkom Sumedang. The results of the determination test, internal control and the use of information technology have an effect of 53.8% on sales effectiveness at Plasa Telkom Sumedang, and 46.2% are influenced by other factors that are not included in the research variables.]]>
<![CDATA[Analysis Of The Structure And Components Of Financial Reports Of Sharia Financial Institutions ]]>
<![CDATA[Anita Dwi Utami]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[One of the sharia financial institutions that can provide financing to the community is the Sharia People's Credit Agency. The existence of Sharia People's Credit Agency has a specific objective, namely providing banking services and products for economically weak communities and small and micro businesses (SMEs) both in urban and rural areas. BPRS Harta Insan Karimah Cibitung (BPRS HIK Cibitung) is a People's Credit Agency which operates in the sharia sector using PSAK Syariah and PSAK ETAP. Sharia Financial Institutions exist as an alternative for Muslims for those who need capital and other financing to be free from gharar, maisir and usury. The components of financial statements according to PSAK 101 are 7 components. The research method used is descriptive analysis with the research object BPRS HIK Cibitung. Data analysis carried out in this research was through data reduction, data presentation and drawing conclusions. The research results show that the structure and components of financial report presentation at BPRS HIK Cibitung are in accordance with Sharia Financial Accounting Standards prepared by the Indonesian Accountants Association, namely PSAK 101 Concerning Financial Reports of Sharia Entities.]]>
<![CDATA[Analysis of the Efficiency and Effectiveness of Local Taxes in BAPENDA Sumedang Regency ]]>
<![CDATA[Ayi Srie Yuniawati]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[This research aims to understand the efficiency and effectiveness of local taxes in Sumedang regency. Local tax efficiency involves calculating the allocation of tax revenue used to cover the costs of tax collection-related activities. Tax efficiency is related to the magnitude of collection costs in relation to the actual local tax revenue received. On the other hand, local tax effectiveness refers to the ability of the local government to collect local taxes based on the targeted reveneue amount. The research method used in the preparation of this thesis is a combination of quantitative and qualitative research conducted at the revenue agency of Sumedang Regency. Data collection is done through documentation and interviews. The result of this research indicate that the efficiency of local taxes in Sumedang Regency over the las 6 years from 2017 to 2022 falls into the effective category. The effectiveness of local taxes in Sumedang Regency over the last 6 years from 2017 to 2022 falls into the effective category as well, but when viewed from the achievement perspective, there are years that were not met]]>
