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
Articles
66 Documents
<![CDATA[The Effect of Profitability on Stock Prices in Manufacturing Companies Food and Beverages Listed on the Indonesia Stock Exchange (2015-2019 Period) ]]>
<![CDATA[Rosna Nurjanah]]>;
<![CDATA[Tita Kartika]]>;
<![CDATA[Sophia Annisa]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[The stock price can be regarded as an indicator of the success of the company's management. Success in obtaining profits will provide satisfaction for rational investors. A fairly high stock price will provide benefits, namely in the form of capital gains and a better image for the company, making it easier for management to obtain funds from outside the company. Therefore, every company that issues shares must pay attention to its share price. Stock prices that are too low (underprice) often mean that the company's performance is not good. However, if the stock price is too high (overprice) it can reduce the interest of investors to invest. This study was conducted to determine whether there is a significant effect of the Return On Assets (ROA) variable on stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population that is the object of this research is manufacturing companies in the food and beverage sector on the Indonesia Stock Exchange for the 2015-2019 period, which were taken by purposive sampling and based on the specified criteria, the number of samples was 7 companies that met the criteria. Based on the results of hypothesis testing obtained t table 1.690. Then 1.842 > 1.690 and 0.003 > 0.05 which indicates that Ha is accepted (H0 is rejected). Thus it can be interpreted that the profitability variable (X) has an effect on the stock price variable (Y).]]>
<![CDATA[The Effect Of The Implementation Of E-Samsat And Progressive Taxes On Motor Vehicles Tax Revenue In Sumedang District ]]>
<![CDATA[Sri Rizki Gumilang]]>;
<![CDATA[Maman Nurochman]]>;
<![CDATA[Lilis Kartika]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[This study aims to determine the effect of the application of e-samsat and progressive tax on motor vehicle tax revenue receipts at Samsat Sumedang Regency. This type of research method is quantitative with primary and secondary data sources. The sample collection technique in this study is probability sampling with a total of 100 samples with data collection techniques obtained from the results of questionnaires (google form) and literature study. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the application of e- samsat has a positive and significant effect on motor vehicle tax revenue partially with a tcount value of 2.282 > ttable 1.984 while the application of progressive taxes has a significant effect on motor vehicle tax revenue receipts partially with a value of tcount 8.173 > ttable 1.984. And simultaneously the variable implementation of e-samsat and progressive tax has a significant effect on motor vehicle tax revenues with Fcount 49.599 > Ftable 3.09 and gives an effect of 50.6%.]]>
<![CDATA[The Effect Of Self Assessment System On Restaurant Tax Receiving In Badan Pengelolaan Pendapatan Daerah Kabupaten Sumedang ]]>
<![CDATA[Yusriyah Intan Lestari Badiun]]>;
<![CDATA[Apiatno]]>;
<![CDATA[Gunawan Wibisana]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[The core of the problem in this study is the level of compliance of Taxable Entrepreneurs (PKP) in Sumedang Regency, which fluctuates in issuing tax invoices and in reporting VAT Periodic SPTs. This study aims to determine the effect of the application of the e-Faktur application on the level of compliance of the Taxable Penngusha at KPP Pratama Sumedang. This research method uses quantitative descriptive with a survey approach. The sampling technique used was random sampling with the number of samples used as many as 94 respondents. Research data obtained through the distribution of questionnaires and observation. The data analysis technique used is simple linear regression. The results showed that the application of the electronic tax invoice application (e-Faktur version 3.0) had a positive and significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Sumedang.]]>
<![CDATA[The Effect of Taxpayer Awareness and Sanctions on Land and Building Taxpayer Compliance ]]>
<![CDATA[Hanny Williyany]]>;
<![CDATA[Ayi Srie Yuniawati]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[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]]>
<![CDATA[The Effect of Return on Assets and Operating Costs of Operating Income (BOPO) on the Profit Sharing Rate of Mudharabah Deposits At Bank BRI Syariah Period 2017-2020 ]]>
<![CDATA[Risma Nur’amalia]]>;
<![CDATA[Fahrul Alam Masruri]]>;
<![CDATA[Nining Kurniasih]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[The research method used is the Quantitative method with Multiple Linear Regression model with data processing using SPSS 26. The data used in this study were obtained from the monthly financial statements of BRI Syariah through the website. The results showed that the Return on Assets (ROA) had a partial effect on the Profit Sharing Rate for Mudharabah Deposits, and there was an Operating Cost of Operating Income that had a negative and significant effect on the Profit Sharing Rate for Mudharabah Deposits, and it was proven that the Return on Assets (ROA) and Operating Costs of Income Operational (BOPO) simultaneously affects the rate of profit sharing for mudharabah deposits. It can be concluded that Return on Assets (ROA) has a positive effect on the rate of profit sharing on mudharabah deposits. And the operational cost of operating income has a negative effect on the rate of profit sharing on mudharabah deposits at BRI Syariah Bank. Thus, the management needs to pay attention to the Operational Cost of Operating Income (BOPO) owned]]>
<![CDATA[The Effect Of The Imposition Of Tax Tax On Land And Building Rights (BPHTB) On The Application For New Certificate On Land And Building In Cijambe Village, Sumebang Regency ]]>
<![CDATA[Vira Febia Tunisia]]>;
<![CDATA[Lina Lisnawati]]>;
<![CDATA[Sofia Anisa]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[Inventory of goods is the most active asset in the operations of trading and manufacturing companies. The effect of inventory on profit is more easily seen when business activities are fluctuating. so that a tool is needed to monitor the inventory so that internal inventory control is achieved, namely, organization, authorization systems and planning procedures, and healthy practices. The purpose of this study is to analyze the accounting system and internal inventory control and then make recommendations. The object of research at PT Sinar Sosro Sales representative office (KPP) Banjaran Bandung. This study aims to determine how the accounting system and internal inventory control are used. The method used in this research is to use descriptive analysis of secondary data, namely the research method carried out by collecting data for further research and drawing conclusions. shows the merchandise inventory accounting system is in accordance with the provisions of the procedure. This can be seen from the fulfillment of procedures in the inventory accounting system which includes related functions in the inventory accounting system. As the end of the research, the author submits suggestions to PT Sinar Sosro KPP Banjaran so that in an effort to obtain accurate and reliable information produced by the new inventory accounting system, the company needs to monitor data to check the completeness of the data for all reports.]]>
<![CDATA[The Effect Of Accounting Conservatism And Managerial Ownership Structure On Tax Avoidance ]]>
<![CDATA[Desi Ratnasari]]>;
<![CDATA[Erpi Rahman]]>;
<![CDATA[Gunawan Wibisana]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[Tax avoidance is a legal way to reduce the tax burden owed. Tax avoidance can be measured using the Effective Tax Rate (ETR). This study was conducted to determine the effect of accounting conservatism and managerial ownership structure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is descriptive quantitative. The data in this study uses secondary data in the form of consistent financial statements of manufacturing companies on the Indonesia Stock Exchange (IDX) for 2 periods from 2017-2018. sample using purposive sampling method. The number of samples selected were 8 observed companies. Data analysis used multiple linear regression. The results of this study prove that accounting conservatism has no effect on tax avoidance. This is because the use of inactive accounting will increase the company's tendency to take tax avoidance. And managerial ownership structure has no effect on tax avoidance. Because the portion of manager's share ownership is relatively low, it will not increase the company's tendency to do tax avoidance. Based on the tests carried out using the Simultaneous Test or the F test, the results of the statistical calculation of the F test above based on the Anova table show that Fcount is 0.870 > Ftable 0.267 and a significance value of 0.442 > 0.05]]>
<![CDATA[Analysis of Internal Control of Fixed Assets at the Department of Environment and Forestry of Sumedang Regency ]]>
<![CDATA[Triadi Ramadani]]>;
<![CDATA[Apiatno]]>;
<![CDATA[Lilis Kartika]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[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]]>
<![CDATA[The Effect Of Self Assessment System On Tax Receiving Hotels In Sumedang District ]]>
<![CDATA[Neni Hajijah]]>;
<![CDATA[Tita Kartika]]>;
<![CDATA[Fanji Farman]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[Hotel taxes are one of the largest sources of tax revenue levied on hotel services. Hotel tax revenue can be obtained continuously and can be developed optimally with the application of the self assessment system. Based on this, this study aims to determine how well the implementation of the self assessment system and hotel tax revenue as well as the effect of the self assessment system on hotel tax revenue in Sumedang Regency. This research was conducted with a quantitative research method approach. The sampling technique uses simple random sampling with a sample of 76 hotel taxpayers. Data collection techniques using questionnaires, observation and documentation. Data analysis of research using inferential statistics to answer the formulation of descriptive problems. The results showed that the implementation of the self assessment system and hotel tax revenues were very good. Correlation analysis results show that the self assessment system has a strong relationship with hotel tax revenue with a correlation coefficient of 62.1%. Based on a simple regression test of self assessment system has a positive and significant effect on hotel tax revenue as shown by the equation Y = 14.740 + 0.683X and tcount> ttable by showing an effect of 49.4% which is analyzed using the coefficient of determination analysis.]]>
<![CDATA[The Effect Of Gold Price Fluctuation On Gold Paid Products On The Profitability Of Mandiri Sharia Bank For The 2017 – 2019 Period ]]>
<![CDATA[Ahmad Lutfi Ahmad Lutfi]]>;
<![CDATA[Erpi Rahman]]>;
<![CDATA[Nining Kurniasih]]>
<![CDATA[ Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance ]]>
Publisher : <![CDATA[LPPM Universitas Sebelas April ]]>
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<![CDATA[This study has an effect on fluctuations in the price of gold on the profitability of Bank Syariah Mandiri's 2017-2019 gold pawn products. The purpose of this study was to determine the effect of gold price fluctuations on gold pawn products on the profitability of Bank Syariah Mandiri 2017-2019. The research method used in this study is a quantitative research method with a descriptive approach with a sample size of 36 data. Methods of data collection using documentation, literature study and internet studies and data processing using SPSS 25. The results showed the results of the coefficient of determination test obtained the t regression model with a correlation coefficient R of 0.073, the value of the coefficient of determination R Square was 0.005. This means that the magnitude of the influence of the independent variables on the variation of variable changes is 0.05%. This shows that this study has a coefficient of determination of 0.05% while the remaining 99.95% is influenced by other variables used in this study. The results of hypothesis testing found fluctuations that the price of gold in gold pawn products had no significant effect on profitability. This is indicated by the value of t count is smaller than tta table (0.425 < 2.03) and the significance value is greater than 0.05 (0.674 > 0.05).]]>
