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<br /> <b>Notice</b>: Only variables should be assigned by reference in <b>D:\localhost\ejournal_unsap\classes\oai\ojs\OAIDAO.inc.php</b> on line <b>148</b><br /> <?xml version="1.0" encoding="UTF-8"?> <?xml-stylesheet type="text/xsl" href="https://ejournal.unsap.ac.id/lib/pkp/xml/oai2.xsl" ?> <OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"> <responseDate>2024-02-13T18:17:33Z</responseDate> <request verb="ListRecords" metadataPrefix="oai_dc" set="job">https://ejournal.unsap.ac.id/index.php/job/oai</request> <ListRecords> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/56</identifier> <datestamp>2022-10-14T20:19:12Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Biological Asset Intensity and Green Accounting On The Financial Performance Of Agricultural Companies Listed On The Indonesia Stock Exchange, 2017-2019</dc:title> <dc:creator>Linawati, Dewi</dc:creator> <dc:creator>Yuniawati, Ayi Srie</dc:creator> <dc:creator>Farman, Fanji</dc:creator> <dc:subject xml:lang="en-US">financial performance</dc:subject> <dc:subject xml:lang="en-US">green accounting</dc:subject> <dc:subject xml:lang="en-US">biological asset</dc:subject> <dc:subject xml:lang="en-US">intensity</dc:subject> <dc:description xml:lang="en-US">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 &nbsp;green &nbsp;accounting &nbsp;and &nbsp;biological &nbsp;asset &nbsp;intensity. &nbsp;Green &nbsp;accounting &nbsp;is&nbsp; a &nbsp;new &nbsp;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 &nbsp;Biological &nbsp;Asset &nbsp;Intensity &nbsp;did&nbsp; not &nbsp;partially &nbsp;affect thefinancial &nbsp;performance &nbsp;of &nbsp;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&nbsp; Intensity &nbsp;and &nbsp;Green &nbsp;Accounting &nbsp;simultaneously&nbsp; affected&nbsp; the&nbsp; financial &nbsp;performance &nbsp;of agricultural companies listed on the Indonesia Stock Exchange in 2017-2019</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-03-16</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/56</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance; 1-11</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/56/30</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 JOBAF-Journal of Business, Accounting and Finance</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/57</identifier> <datestamp>2022-10-14T20:19:12Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Antam's Inflation and Gold Prices on Stock Prices PT. Aneka Tambang Tbk Period Year 2018-2020</dc:title> <dc:creator>Sumarni, Usu</dc:creator> <dc:creator>Nurachman, Maman</dc:creator> <dc:creator>R, Shofia Annisa</dc:creator> <dc:subject xml:lang="en-US">financial performance</dc:subject> <dc:subject xml:lang="en-US">green accounting</dc:subject> <dc:subject xml:lang="en-US">biological asset intensity</dc:subject> <dc:description xml:lang="en-US">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</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-03-01</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/57</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance; 12-16</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/57/31</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business, Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/58</identifier> <datestamp>2022-10-14T20:19:12Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of The Effectiveness of Market Retribution Management on Increasing Regional Retributions in Sumedang Regency</dc:title> <dc:creator>Suhendar, Susanti</dc:creator> <dc:creator>Masruri, Fahrul Alam</dc:creator> <dc:creator>Kartika, Lilis</dc:creator> <dc:subject xml:lang="en-US">Effectiveness</dc:subject> <dc:subject xml:lang="en-US">Market Retribution</dc:subject> <dc:subject xml:lang="en-US">Regional Retribution</dc:subject> <dc:description xml:lang="en-US">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 &nbsp;of&nbsp; this study&nbsp; indicate&nbsp; &nbsp;that&nbsp;&nbsp; the Effectiveness of&nbsp; 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&gt; t_table 1,988 with a significance level 0.000 &lt;0.05</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-03-01</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/58</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance; 17-21</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/58/32</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business, Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/59</identifier> <datestamp>2022-10-14T20:19:12Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">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</dc:title> <dc:creator>Diandri, Dina</dc:creator> <dc:creator>Kartika, Tita</dc:creator> <dc:creator>Wibisana, Gunawan</dc:creator> <dc:subject xml:lang="en-US">Service Quality</dc:subject> <dc:subject xml:lang="en-US">Information System</dc:subject> <dc:subject xml:lang="en-US">Effectiveness of Paying</dc:subject> <dc:description xml:lang="en-US">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&nbsp; 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&nbsp; 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 &nbsp;f&nbsp; value isgreater than&nbsp; f&nbsp; table,&nbsp; the&nbsp; results of&nbsp;&nbsp; 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&nbsp; PBB P2 payments seen from t count &gt; t&nbsp; table (1.685&gt;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 &gt; ttable&nbsp; (7.172 &gt; 1.660).</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-03-01</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/59</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance; 22-23</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/59/33</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business, Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/60</identifier> <datestamp>2022-10-14T20:19:12Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Effect of Internal Control System and Procedure Inventory Management Accounting</dc:title> <dc:creator>Bisaroh, Arni Nuril</dc:creator> <dc:creator>Lisnawati, Lisna</dc:creator> <dc:creator>Adinegara, Ahmad Andy</dc:creator> <dc:subject xml:lang="en-US">System Internal Control</dc:subject> <dc:subject xml:lang="en-US">Procedures Accounting, and Inventory</dc:subject> <dc:subject xml:lang="en-US">Inventory Management</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-03-01</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/60</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance; 33-38</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/60/34</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business, Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/61</identifier> <datestamp>2022-10-14T20:19:12Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Self-Assessment System Effect on Revenue Optimization Pph Pasal 25 Corporate Taxpayer At The Sumedang Primary Tax Service Office</dc:title> <dc:creator>Imelya, Rosi</dc:creator> <dc:creator>Kurniasih, Nining</dc:creator> <dc:creator>Krisdina, Tiana Feny</dc:creator> <dc:subject xml:lang="en-US">Optimizing income</dc:subject> <dc:subject xml:lang="en-US">tax revenue PPh Pasal 25</dc:subject> <dc:subject xml:lang="en-US">self assessment system</dc:subject> <dc:description xml:lang="en-US">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 &gt; 1.984 t table with a value of sig. 0.000 &lt; 0.05 probability value. With a coefficient of determination of 47.6% and the remaining 52.4% is influenced by other factors.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-03-01</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/61</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance; 39-47</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/61/35</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business, Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/62</identifier> <datestamp>2022-10-14T20:19:12Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Influence of Competence and Independent Auditors on The Quality of Audit</dc:title> <dc:creator>Yulianida, Rita</dc:creator> <dc:creator>Rahman, Erpi</dc:creator> <dc:creator>Kartiwa, Aa</dc:creator> <dc:subject xml:lang="en-US">Auditor Competence</dc:subject> <dc:subject xml:lang="en-US">Auditor Independence</dc:subject> <dc:subject xml:lang="en-US">Audit Quality</dc:subject> <dc:description xml:lang="en-US">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 &gt; 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 &gt; 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 &gt; F table 3.52 and the correlation coefficient is 0.894;</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-03-01</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/62</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance; 48-54</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/62/36</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business, Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/158</identifier> <datestamp>2024-02-13T06:36:42Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Taxpayer Awareness and Sanctions on Land and Building Taxpayer Compliance</dc:title> <dc:creator>Williyany, Hanny</dc:creator> <dc:creator>Masruri, Fahrul Alam</dc:creator> <dc:creator>Kurniasih, Nining</dc:creator> <dc:subject xml:lang="en-US">Awareness</dc:subject> <dc:subject xml:lang="en-US">Sanctions</dc:subject> <dc:subject xml:lang="en-US">Taxpayer</dc:subject> <dc:subject xml:lang="en-US">Compliance</dc:subject> <dc:description xml:lang="en-US"> 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 &gt; 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 &gt; 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&gt;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 </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/158</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance; 9-14</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/158/91</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/159</identifier> <datestamp>2022-10-14T20:30:41Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Good Corporate Governance on Going Consensus Audit Opinions in Regional Public Companies Tirta Sumedang Medal</dc:title> <dc:creator>Nurfalah, Nadia</dc:creator> <dc:creator>Rahman, Erpi</dc:creator> <dc:creator>Yuniawati, Ayi Srie</dc:creator> <dc:subject xml:lang="en-US">good corporate governance</dc:subject> <dc:subject xml:lang="en-US">audit opinion goes well</dc:subject> <dc:description xml:lang="en-US"> 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) &gt; 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. </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/159</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance; 1-8</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/159/92</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/160</identifier> <datestamp>2022-10-14T20:30:41Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Consumer Price Index And The Amount Of Money Circulation On Net Assets Value Of Sharia Mutual Funds</dc:title> <dc:creator>Dewi, Yayang Kirana</dc:creator> <dc:creator>Farman, Fanji</dc:creator> <dc:creator>Lisnawati, Lisna</dc:creator> <dc:subject xml:lang="en-US">Consumer Price Index</dc:subject> <dc:subject xml:lang="en-US">Money Supply</dc:subject> <dc:subject xml:lang="en-US">Sharia Mutual Funds</dc:subject> <dc:description xml:lang="en-US"> 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 &lt; ttable or -0.029 &lt; 1.01410, while the amount of money in circulation partially affects the Net Asset Value of Islamic Mutual Funds with a comparison of tcount &gt; ttable or 21.506 &gt; 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 &gt; ftable or 409.297 &gt; 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. </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/160</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance; 16-22</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/160/93</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/161</identifier> <datestamp>2022-10-14T20:30:41Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Profitability on Stock Prices in Manufacturing Companies Food and Beverages Listed on the Indonesia Stock Exchange (2015-2019 Period)</dc:title> <dc:creator>Nurjanah, Rosna</dc:creator> <dc:creator>Kartika, Tita</dc:creator> <dc:creator>Annisa, Sophia</dc:creator> <dc:subject xml:lang="en-US">Stock Price</dc:subject> <dc:subject xml:lang="en-US">Return On Asset</dc:subject> <dc:description xml:lang="en-US"> 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 &gt; 1.690 and 0.003 &gt; 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). </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/161</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance; 23-30</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/161/94</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/162</identifier> <datestamp>2022-10-14T20:30:41Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of The Implementation Of E-Samsat And Progressive Taxes On Motor Vehicles Tax Revenue In Sumedang District</dc:title> <dc:creator>Gumilang, Sri Rizki</dc:creator> <dc:creator>Nurochman, Maman</dc:creator> <dc:creator>Kartika, Lilis</dc:creator> <dc:subject xml:lang="en-US">E-Samsat</dc:subject> <dc:subject xml:lang="en-US">Progressive Tax</dc:subject> <dc:subject xml:lang="en-US">Motor Vehicle Tax Revenue</dc:subject> <dc:description xml:lang="en-US"> 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 &gt; 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 &gt; 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 &gt; Ftable 3.09 and gives an effect of 50.6%. </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/162</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/162/95</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/163</identifier> <datestamp>2022-10-14T20:30:41Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Self Assessment System On Restaurant Tax Receiving In Badan Pengelolaan Pendapatan Daerah Kabupaten Sumedang</dc:title> <dc:creator>Badiun, Yusriyah Intan Lestari</dc:creator> <dc:creator>Apiatno</dc:creator> <dc:creator>Wibisana, Gunawan</dc:creator> <dc:subject xml:lang="en-US">e-Invoice and Taxpayer Compliance</dc:subject> <dc:description xml:lang="en-US"> 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. </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/163</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/163/96</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/165</identifier> <datestamp>2022-10-14T20:30:32Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Taxpayer Awareness and Sanctions on Land and Building Taxpayer Compliance</dc:title> <dc:creator>Williyany, Hanny</dc:creator> <dc:creator>Yuniawati, Ayi Srie</dc:creator> <dc:subject xml:lang="en-US">Awareness</dc:subject> <dc:subject xml:lang="en-US">Sanctions</dc:subject> <dc:subject xml:lang="en-US">Taxpayer</dc:subject> <dc:subject xml:lang="en-US">Compliance</dc:subject> <dc:description xml:lang="en-US"> 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 &gt; 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 &gt; 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&gt;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 </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/165</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/165/97</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/166</identifier> <datestamp>2022-10-14T20:30:32Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">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</dc:title> <dc:creator>Nur’amalia, Risma</dc:creator> <dc:creator>Masruri, Fahrul Alam</dc:creator> <dc:creator>Kurniasih, Nining</dc:creator> <dc:subject xml:lang="en-US">Return on Assets (ROA)</dc:subject> <dc:subject xml:lang="en-US">BOPO</dc:subject> <dc:subject xml:lang="en-US">Profit Sharing Rate for Mudharabah Deposits</dc:subject> <dc:description xml:lang="en-US"> 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 </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/166</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/166/98</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/167</identifier> <datestamp>2022-10-14T20:30:32Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">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</dc:title> <dc:creator>Tunisia, Vira Febia</dc:creator> <dc:creator>Lisnawati, Lina</dc:creator> <dc:creator>Anisa, Sofia</dc:creator> <dc:subject xml:lang="en-US">accounting system and internal</dc:subject> <dc:subject xml:lang="en-US">inventory control</dc:subject> <dc:description xml:lang="en-US"> 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. </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/167</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/167/99</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/168</identifier> <datestamp>2022-10-14T20:30:32Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Accounting Conservatism And Managerial Ownership Structure On Tax Avoidance</dc:title> <dc:creator>Ratnasari, Desi</dc:creator> <dc:creator>Rahman, Erpi</dc:creator> <dc:creator>Wibisana, Gunawan</dc:creator> <dc:subject xml:lang="en-US">Accounting Conservatism</dc:subject> <dc:subject xml:lang="en-US">Managerial Ownership Structure</dc:subject> <dc:subject xml:lang="en-US">Tax Avoidance</dc:subject> <dc:description xml:lang="en-US"> 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 &gt; Ftable 0.267 and a significance value of 0.442 &gt; 0.05 </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/168</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/168/100</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/169</identifier> <datestamp>2022-10-14T20:30:32Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Analysis of Internal Control of Fixed Assets at the Department of Environment and Forestry of Sumedang Regency</dc:title> <dc:creator>Ramadani, Triadi</dc:creator> <dc:creator>Apiatno</dc:creator> <dc:creator>Kartika, Lilis</dc:creator> <dc:subject xml:lang="en-US">Internal Control</dc:subject> <dc:subject xml:lang="en-US">Fixed Assets</dc:subject> <dc:description xml:lang="en-US"> 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 </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/169</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/169/101</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/170</identifier> <datestamp>2022-10-14T20:30:32Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Self Assessment System On Tax Receiving Hotels In Sumedang District</dc:title> <dc:creator>Hajijah, Neni</dc:creator> <dc:creator>Kartika, Tita</dc:creator> <dc:creator>Farman, Fanji</dc:creator> <dc:subject xml:lang="en-US">self assessment system</dc:subject> <dc:subject xml:lang="en-US">hotel tax receipts</dc:subject> <dc:description xml:lang="en-US"> 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&gt; ttable by showing an effect of 49.4% which is analyzed using the coefficient of determination analysis. </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2019-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/170</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/170/102</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2019 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/171</identifier> <datestamp>2022-10-14T20:30:22Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Gold Price Fluctuation On Gold Paid Products On The Profitability Of Mandiri Sharia Bank For The 2017 – 2019 Period</dc:title> <dc:creator>Ahmad Lutfi, Ahmad Lutfi</dc:creator> <dc:creator>Rahman, Erpi</dc:creator> <dc:creator>Kurniasih, Nining</dc:creator> <dc:subject xml:lang="en-US">Gold Price Fluctuation</dc:subject> <dc:description xml:lang="en-US">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 &lt; 2.03) and the significance value is greater than 0.05 (0.674 &gt; 0.05).</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/171</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/171/103</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/172</identifier> <datestamp>2022-10-14T20:30:22Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of A Modern Tax Administration System Based On E-Samsat On Motor Vehicle Tax Compliance At The Samsat Office, Sumedang</dc:title> <dc:creator>Nurhayati, Elis</dc:creator> <dc:creator>Yuniawati, Ayi</dc:creator> <dc:creator>Annisa, Sophia</dc:creator> <dc:subject xml:lang="en-US">Administration System</dc:subject> <dc:subject xml:lang="en-US">Modern Taxation</dc:subject> <dc:subject xml:lang="en-US">e-Samsat</dc:subject> <dc:subject xml:lang="en-US">Taxpayer Compliance</dc:subject> <dc:subject xml:lang="en-US">Motor Vehicles.</dc:subject> <dc:description xml:lang="en-US">This study aims to determine whether there is an influence of the e-samsat-based modern taxation system on&nbsp; Motor Vehicles taxpayer compliance at the SAMSAT Sumedang office and how much influence the administration system has on taxpayer compliance. This research is a quantitative study, the sample in this study were 100 taxpayers registered at the SAMSAT Sumedang Office. Collection techniques using a questionnaire that has been tested for validity and reliability. The data analysis technique used to answer hypotheses is simple linear regression. The results of the data analysis are seen from the results of the coefficient of determination test, to find out the amount of contribution provided by the modern tax administration system based on e-Samsat to motor vehicle taxpayer compliance by 60.5%.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/172</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/172/104</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/173</identifier> <datestamp>2022-10-14T20:30:22Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of the Internal Control System on the Effectiveness of Collection of Parking Retributions at the Majalengka Regency Transportation Service</dc:title> <dc:creator>Dirgajayanti, Novelia Adzani</dc:creator> <dc:creator>Masruri, Fahrul Alam</dc:creator> <dc:creator>Wibisana, Gunawan</dc:creator> <dc:subject xml:lang="en-US">Internal Control System</dc:subject> <dc:subject xml:lang="en-US">Effectiveness of Collection of Parking Retribution</dc:subject> <dc:description xml:lang="en-US">This study aims to determine: (1) To find out whether the internal control system in the Department of Transportation affects the collection of parking fees in Majalengka Regency, (2) To find out how effective the collection of parking fees by the Department of Transportation (Dishub) of Majalengka Regency is. The type of research used is a quantitative method with a survey approach. The results of this study indicate that (1) the Internal Control System has a significant and significant effect on the Effectiveness of Collection of Parking Retribution as indicated by the correlation coefficient value of 0.283, the significance value is less than the critical value, namely 0.050 or (0.013 &lt;0.05) and the t-count value is 2.538. ttable is greater than 1,994, (2) the Internal Control System also has a correlation with the Effectiveness of Collection of Parking Retribution as indicated by the coefficient value of 0.283. Then the magnitude of the correlation between the Internal Control System and the Effectiveness of Collection of Parking Retribution when the Internal Control System remains is (0.283) x 100% = 28.3%</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/173</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/173/105</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/174</identifier> <datestamp>2022-10-14T20:30:22Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Third Party Funds, Loan To Deposit Ratio, Non Performing Loans And Return On Assets On The Amount Of Credit Distribution</dc:title> <dc:creator>Sopilah, Pela</dc:creator> <dc:creator>Apiatno</dc:creator> <dc:creator>Lisnawati, Lisna</dc:creator> <dc:subject xml:lang="en-US">Third Party Funds</dc:subject> <dc:subject xml:lang="en-US">Loan to Deposit Ratio</dc:subject> <dc:subject xml:lang="en-US">Non Performing Loan</dc:subject> <dc:subject xml:lang="en-US">Return On Assets and credit</dc:subject> <dc:description xml:lang="en-US">Banks are financial institutions that work as intermediaries by receiving money deposits from the public and then flowing them back in the form of credit. The background of this research is that the distribution of credit provided by banks is not optimal, so this research was conducted to obtain empirical evidence about the effect of Third Party Funds, Loan to Deposit Ratio, Non Performing Loans and Return On Assets on Total Credit Distribution. This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk period 2015-2019. The method of data collection in this research is by downloading the financial statements on the website of PT. Bank Rakyat Indonesia. The data analysis method used in this study used descriptive statistical analysis, normality test, and multiple linear regression analysis. The tests that have been carried out in this study have shown that Third Party Funds, Loan to Deposit Ratio, Non Performing Loans have a significant positive effect on the amount of credit disbursement. Meanwhile, Return on Assets has a significant negative effect on the amount of lending</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/174</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/174/106</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/175</identifier> <datestamp>2022-10-14T20:30:22Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Fiscal Services on Taxpayer Compliance At the Sumedang Primary Tax Service Office</dc:title> <dc:creator>Mulia, Fajar Hari</dc:creator> <dc:creator>Kartika, Tita</dc:creator> <dc:creator>Farman, Fanji</dc:creator> <dc:subject xml:lang="en-US">Effect of Fiscus services on Taxpayer Compliance</dc:subject> <dc:description xml:lang="en-US">This study entitled The Effect of Fiscus services on Taxpayer Compliance at Sumedang Pratama Tax Office. The core problem in this study is the low level of awareness of taxpayer compliance in paying taxes. The purpose of this study is to find out how much the influence of tax authorities on tax compliance of the type of research used is quantitative descriptive method. The sampling technique uses simple random sampling method. The sample used in this study was 96 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 quality testing is followed by a simple regression test then the data are analyzed using the product moment correlation coefficient test, the coefficient of determination test, and the partial test (t) And the results for the tax authorities service to taxpayer compliance The coefficient of determination obtained is 0.166 or 16.6%. So it can be stated Fiscus Services has an influence of 16.6% on taxpayer compliance, while the remaining 83.4% is influenced by other factors</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/175</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/175/107</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/176</identifier> <datestamp>2022-10-14T20:30:22Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Tax Planning and Managerial Ownership on Firm Value in Property, Real Estate Sector Companies and Construction of registered buildings on the Indonesia Stock Exchange (IDX)</dc:title> <dc:creator>Rosanti, Resi</dc:creator> <dc:creator>Kartika, Lilis</dc:creator> <dc:creator>Nurochman, Maman</dc:creator> <dc:subject xml:lang="en-US">Tax planning</dc:subject> <dc:subject xml:lang="en-US">Managerial Ownership</dc:subject> <dc:subject xml:lang="en-US">Company Value</dc:subject> <dc:description xml:lang="en-US">Tax planning tends to fall in some companies shown to be ETR (Effective Tax Rate) higher because of the company's revenue burden greater than pre-tax revenue, which, if the tax burden rises then will be followed by an increase in ETR anyway. The low level of managerial ownership in this case indicates that there are still few management parties that have shares in the company. The company's value has fallen on some companies, which may be due to the fact that there is still a declining profit due to the rising tax burden. It also caused the stock price to fall so that the stock price was below its book value or its actual value. The research aims to determine the impact of tax planning and managerial ownership on the company value of the property, real estate and building construction sectors listed on the Indonesia Stock Exchange (IDX) both partially and simultaneously with the 2016-2019 research period. The research method used is quantitative. Data collection techniques with Purposive sampling, and the results of 9 companies sample. The research results show that significant tax planning of 0.072 &gt; 0.05 then partially tax planning variables do not affect on company values, and significant managerial ownership of 0.000 &lt; 0.05 then partially managerial ownership variables have a positive affect on company values. And the simultaneous tax planning and managerial ownership of 0.000 &lt; 0.05 then had a positive and significant impact on the value of the company. The coefficients of determination obtained at 0.630 or 63%, while the remaining 37% was influenced by other factors not included in this research variabl.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-04-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/176</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/176/108</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/177</identifier> <datestamp>2022-10-14T20:30:11Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Internal Control on Fraud Prevention in the Inspectorate Office Sumedang Regency</dc:title> <dc:creator>Cucun, Arli</dc:creator> <dc:creator>Kartika, Tita</dc:creator> <dc:creator>Kartika, Lilis</dc:creator> <dc:subject xml:lang="en-US">pengendalian internal</dc:subject> <dc:subject xml:lang="en-US">pencegahan kecurangan (fraud)</dc:subject> <dc:description xml:lang="en-US">The core problem of this research is that the performance of the inspectorate is not optimal in preventing vulnerability. The purpose of this research is to determine the internal control, prevention and internal control that affect prevention at the Sumedang Regency Inspectorate Office. 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 research data uses simple regression analysis, correlation test, coefficient of determination and hypothesis testing. The results showed that internal control of 4,637 was very good with an average of 85.87%, vibration prevention was 3.998 good with control of 83.29% and internal control control with control was 0.777 (strong relationship), and the magnitude of the influence of internal control to vulnerability at the Inspectorate Office of Sumedang Regency by 60.4% (strong) and there are still 39.7% of other factors. The results of the calculation of the hypothesis, it turns out that tcount (9.40) &gt; ttable (1.67155), that there is a positive influence between internal control on fraud prevention at the Sumedang Regency Inspectorate Office and can be accepted. The Sumedang Regency Inspectorate Office in order to maintain external pressure by investors can affect the performance of the Sumedang Regency Inspectorate Internal Control and improve in terms of competitive operating conditions</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/177</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/177/109</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/178</identifier> <datestamp>2022-10-14T20:30:11Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Accounting System On The Effectiveness Of Internal Control At PERUMDA Air Minum Tirta Medal Sumedang</dc:title> <dc:creator>Yunita, Epilia</dc:creator> <dc:creator>Rahman, Erpi</dc:creator> <dc:creator>Nurochman, Maman</dc:creator> <dc:subject xml:lang="en-US">accounting system</dc:subject> <dc:subject xml:lang="en-US">effectiveness of internal control</dc:subject> <dc:subject xml:lang="en-US">fixed assets</dc:subject> <dc:description xml:lang="en-US">The background of this study is that the researchers see that the internal control of fixed assets in PERUMDA Air Minum Tirta Medal Sumedang has not run optimally, this can be seen from various problems related to weak control over fixed assets. This study aims to examine and obtain evidence regarding the fixed asset accounting system that affects the effectiveness of fixed asset internal control. The method used in this study is a quantitative research method with&nbsp; a&nbsp; survey&nbsp; approach. This&nbsp; study uses&nbsp; primary&nbsp; data&nbsp; and&nbsp; secondary&nbsp; data&nbsp; sourced&nbsp; from PERUMDA Air Minum Tirta Medal Sumedang. The samples used were 20 samples. Determination of the sample using purposive sampling technique. The data collection technique was obtained from the results of interviews, questionnaires, observations, and library research. Furthermore, testing of validity, reliability, spearman rank correlation, coefficient of determination, and hypothesis testing were carried out. The results showed that the fixed asset accounting system had a significant effect on the effectiveness of fixed asset internal control. Respondents' assessment of the fixed asset accounting system and the effectiveness of internal control is in the very strong category. The relationship between the fixed asset accounting system and the effectiveness of internal control shows a strong correlation. Respondents' assessment of the fixed asset accounting system and the effectiveness of internal control is in the very strong category. This shows that the hypothesis proposed by the researcher is "There is an Effect of the Accounting System on the Effectiveness of Internal Control of Fixed Assets at PERUMDA Air Minum Tirta Medal Sumedang " acceptable.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/178</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/178/110</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/179</identifier> <datestamp>2022-10-14T20:30:11Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Influence of Village Apparatus Competence on Quality of Village Financial Reports In Tanjungmedar District, Sumedang Regency</dc:title> <dc:creator>Hidayat, Suci Fitriani</dc:creator> <dc:creator>Yuniawai, Ayi Srie</dc:creator> <dc:creator>Apiatno</dc:creator> <dc:subject xml:lang="en-US">Village Apparatus Competence</dc:subject> <dc:subject xml:lang="en-US">Financial Report Quality</dc:subject> <dc:subject xml:lang="en-US">Village Finance</dc:subject> <dc:subject xml:lang="en-US">SISKEUDES</dc:subject> <dc:description xml:lang="en-US">This study aims to determine the influence of village apparatus competence on the quality of village financial reports in Tanjungmedar District, Sumedang Regency. This study includes a quantitative survey method using a questionnaire with a sample of 27 village officials. The questionnaire was tested for validity and reliability. The test equipment used in this study is to use the classical assumption test, namely the normality of the data. The data analysis method used was simple linear regression analysis and correlation analysis. The results obtained from this study indicate that the village apparatus in Tanjungmedar District, Sumedang Regency can be said to be competent. With a total score for the variable (X) of 1,847 which is included in the very high category. Village financial reports in Tanjungmedar District, Sumedang Regency can be said to be of high quality. With a total variable score (Y) of 948 which is included in the high category. The Competence of Village Apparatus (X) has a positive and significant influence on the Quality of Village Financial Reports (Y) in Tanjungmedar District, Sumedang Regency. The results of hypothesis testing with t-test showed tcount &gt; ttable (2,399&gt;1,708) and had a coefficient of determination of 18.7% with a significance of 0.024 &lt;0.05.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/179</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/179/111</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/180</identifier> <datestamp>2022-10-14T20:30:11Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of the Use of Information Technology (Tapping Box) and Taxpayer Awareness on Taxpayer Compliance in Paying Restaurant Tax in Sumedang Regency</dc:title> <dc:creator>Afianti, Nitha Dwi</dc:creator> <dc:creator>Farman, Fanji</dc:creator> <dc:creator>Masruri, Fahrul Alam</dc:creator> <dc:subject xml:lang="en-US">Information Technology</dc:subject> <dc:subject xml:lang="en-US">Tapping Box</dc:subject> <dc:subject xml:lang="en-US">Awareness</dc:subject> <dc:subject xml:lang="en-US">Compliance</dc:subject> <dc:subject xml:lang="en-US">Taxpayer</dc:subject> <dc:description xml:lang="en-US">The core of the research problem is the not yet optimal use of information technology (Tapping Box) and taxpayer awareness of taxpayer compliance in paying restaurant taxes. This research aims to determine the effect of the&nbsp; use of information technology (Tapping Box) and taxpayer awareness on taxpayer compliance in paying restaurant taxes in Sumedang Regency. The method used is quantitative research with a survey approach. The sample used the saturated sampling method which was carried out on 59 restaurant taxpayer respondents who had been installed with the Tapping Box. The data used are primary data collected through the distribution of questionnaires. The data analysis technique used is MSI, simple regression analysis, multiple regression analysis, correlation coefficient, coefficient of determination, t test, and F test. The results show that partially the use of information technology (Tapping Box) has a positive effect on taxpayer compliance resulting in tcount 3,271 &gt; ttable 2,003 and taxpayer awareness has a positive effect on taxpayer compliance resulting in tcount 3,756 &gt; ttable 2,003. Simultaneously, the use of information technology (Tapping Box) and taxpayer awareness has a positive effect on taxpayer compliance resulting in Fcount 8,631 &gt; Ftable 3,16. The use of information technology (Tapping Box) and taxpayer awareness has an effect on taxpayer compliance by 23,6%.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/180</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/180/112</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/181</identifier> <datestamp>2022-10-14T20:30:11Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Taxpayer Awareness and Awareness on Taxpayer Compliance Paying Land and Building Taxes in Rancakalong District, Sumedang Regency</dc:title> <dc:creator>Lestari, Ervina Puji</dc:creator> <dc:creator>Wibisana, Gunawan</dc:creator> <dc:creator>Annisa, Sophia</dc:creator> <dc:subject xml:lang="en-US">Taxpayer Income</dc:subject> <dc:description xml:lang="en-US">The core of the problem in this research is about compliance with paying Land and Building Tax (PBB) in Rancakalong sub-district, Sumedang Regency. This study aims to determine the income of taxpayers, taxpayer awareness, taxpayer compliance, the magnitude of the effect of taxpayer income on tax compliance, the magnitude of the effect of taxpayer awareness on tax compliance, and the magnitude of the effect of income and taxpayer awareness together on tax compliance. compliance with paying PBB in Rancakalong District, Sumedang Regency. This research method uses quantitative methods with a survey approach. The sampling technique used simple random sampling method. The population of this research is individual taxpayers who are registered in Rancakalong District. The sample used in this study were 100 respondents. The data in this study were obtained primary (questionnaire). The analysis technique used is multiple regression analysis, correlation coefficient test, coefficient of determination, and hypothesis testing. Data processing using SPSS for windows 25 program. The results of this study indicate that income and awareness of taxpayers have a significant effect on compliance with paying PBB in Rancakalong District, Sumedang Regency.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/181</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/181/113</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/182</identifier> <datestamp>2022-10-14T20:30:11Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Understanding Tax Regulations, Tax Sanctions, and Awareness of Taxpayers on Compliance with Restaurant Taxpayers in Sumedang Regency</dc:title> <dc:creator>Utami, Nurul Apriliani</dc:creator> <dc:creator>Yuniawati, Ayi Srie</dc:creator> <dc:creator>Kartika, Lilis</dc:creator> <dc:subject xml:lang="en-US">taxpayer compliance</dc:subject> <dc:subject xml:lang="en-US">understanding tax regulation</dc:subject> <dc:subject xml:lang="en-US">tax sanction</dc:subject> <dc:subject xml:lang="en-US">awareness tax payers</dc:subject> <dc:description xml:lang="en-US">This research aim to knowthe influence of understanding tax regulation, tax sanction, awareness tax payers to compliance tax payers of restaurant at Sumedang Regency. This research uses quantitative research method by using a questionnaire as a data cellection media. Population of this research are taxpayer that registered in BAPPENDA Sumedang. The samples in this research are 53&nbsp; restaurant taxpayers. The sample collection technique used in this research was purposive sampling Prerequisite test used classical assumption test.The data analysis techniques used in this research were multiple linear regression. This result indicated that (1) understanding tax regulation to compliance tax payers of restaurant tax payer, it is proven by the regression coefficient 0,389, the value of t amount&gt;t table (2,789&gt;2,00958) and significantly 0,008&lt;0,05, (2) tax sanction to compliance tax payer of restaurant tax payer, it is proven by the regression coefficient 0,361, the value of t amount&lt;t table (2,855&gt;2,00958) and significantly 0,006&lt;0,05, (3) awareness tax payers to compliance tax payers of restaurant tax payer, it is proven by the regression coefficient 0,467, the value of t amount&lt;t table (3,288&gt;2,00958) and significantly 0,002&lt;0,05, (4) understanding tax regulation, sanction taxation, and awareness tax payers to compliance tax payers of restaurant tax payer F amount&gt;F table (23,430&gt;2,790) and significantly 0,000&lt;0,05.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2020-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/182</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/182/114</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2020 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/183</identifier> <datestamp>2022-10-14T20:29:58Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Influence of Competence and Professionalism on Performance Auditor at the Sumedang Regency Inspectorate</dc:title> <dc:creator>Nurkholik, Azis</dc:creator> <dc:creator>Rahman, Erpi</dc:creator> <dc:creator>Wibisana, Gunawan</dc:creator> <dc:subject xml:lang="en-US">Competence</dc:subject> <dc:subject xml:lang="en-US">Professionalism</dc:subject> <dc:subject xml:lang="en-US">Auditor Performance</dc:subject> <dc:description xml:lang="en-US">The less than optimal performance of the auditors is thought to be caused by poor competence and professionalism of the auditors. This study aims to determine the effect of Competence and Professionalism on Auditor Performance. The Independent Variables used in examining the Auditor's Performance include Competence and Professionalism. This study uses survey methods, data collection techniques used are observation, interviews, literature studies, questionnaires and data processing. The sampling technique in this study used a purposive sample, while the data sources were primary and secondary data types. The data analysis was carried out with validity tests, normality tests, reliability tests, multiple linear regression analysis tests, correlation coefficient analysis tests, determination tests, and hypothesis testing using the SPSS version 25 program. The results of this study were the coefficient of determination, the magnitude of the influence of Competence (X1) Professionalism (X2) on Auditor Performance (Y) can be seen from the coefficient of determination (R2) obtained by 0.858 or 85.8%. So Competence (X1) and Professionalism (X2) have an influence on Auditor Performance (Y) by 85.8%. While 100%-85.8% = 14.2% other influenced by other factors that are not included in the variables of this study. This means that the higher the competence and professionalism, the better the auditor's performance will be. While the results of statistical testing of the F test based on the Anova table show Fcount 60.627 &gt; Ftable 3.47 and a significance value of 0.000 &lt;0.005. So on this basis Ha is accepted and Ho is rejected. This states that there is a positive and significant influence of Competence and Professionalism together on the Performance of Auditors at the Sumedang Regency Inspectorate. In the Coefficient of Determination, the regression (R) is 0.927 and R Square (R2) is 0.859. This means that the variables of Competence and Professionalism affect the audit quality variable by R2 or 85.9% while the remaining 14.1% is influenced by other factors that are not included in this research variable.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-05-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/183</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/183/115</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/184</identifier> <datestamp>2022-10-14T20:29:58Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Influence Of Profitability, Company Size And Sales Growth Tax Avoidance Against</dc:title> <dc:creator>Maelani, Yulia</dc:creator> <dc:creator>Lisnawati, Lisna</dc:creator> <dc:creator>Farman, Fanji</dc:creator> <dc:subject xml:lang="en-US">tax avoidance</dc:subject> <dc:subject xml:lang="en-US">profitability</dc:subject> <dc:subject xml:lang="en-US">company size and sales growth</dc:subject> <dc:description xml:lang="en-US">Tax avoidance is an effort to minimize the tax burden by utilizing the legal loopholes of law provisions of the&nbsp; taxation.&nbsp; Tax&nbsp; avoidance&nbsp; proxies&nbsp; with&nbsp; the&nbsp; Cash Effective&nbsp; Tax&nbsp; Rate&nbsp; (CETR).&nbsp; This&nbsp; study&nbsp; aims to determine the effect of profitability, company size and sales growth on tax avoidance on property and real estate subsector companies listed on the Indonesia Stock Exchange. The research method used in this research is descriptive quantitative. The population in this study is a property and real estate subsector company listed on the Indonesia Stock Exchange with a sample of research selected based on purposive sampling of 23 companies. The data collected is secondary data. The data analysis method used is multiple linear analysis. The results showed that profitability, company size, and sales growth simultaneously influenced on tax avoidance. Partially, profitability affects tax avoidance. The size of the company affects tax avoidance. Sales growth has no effect on tax avoidance</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-05-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/184</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/184/116</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/185</identifier> <datestamp>2022-10-14T20:29:58Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Tax Extensification On Rural And Urban Land And Building Tax Revenue (PBB P2) On The Regional Income Management Agency (Bappenda) Sumedang Regency</dc:title> <dc:creator>Sopiyani, Ani</dc:creator> <dc:creator>Masruri, Fahrul Alam</dc:creator> <dc:creator>Apiatno</dc:creator> <dc:subject xml:lang="en-US">Tax Extensification</dc:subject> <dc:subject xml:lang="en-US">Rural and Urban Land and Building Tax Revenue</dc:subject> <dc:description xml:lang="en-US">This research aims to know how to much the influence of tax extensification has on land and building tax&nbsp; revenues at the Regional Revenue Management Agency of Sumedang Regency. The method used in the preparation of this thesis is a descriptive quantitative method with a survey approach. The sample taken in this study used a saturated sampling method which was conducted on 20 respondents from the data collection and assessment section of the Tax Office of the Regional Revenue Management Agency of Sumedang Regency. The data collection techniques used were field research, questionnaires, observation and literature study. The testing technique used is validity test, reliability test, normality test, simple regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study indicate that the tax extensification in Sumedang Regency is very good with a total score of 861 or 86,1% Land and building tax revenue in Sumedang Regency is very good with a total score of 896 or 89,6%. The effect of tax extensification on rural and urban land and building tax revenues in Sumedang Regency is 27.9% and there are still 72.1% other factors. The results of the hypothesis test turned tcount&nbsp; &gt; ttable&nbsp; or 2,637 &gt; 1.7406. From these results it can be said that there is a significant effect between tax extensification on land and building tax revenues in rural and urban areas.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-05-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/185</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/185/117</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/186</identifier> <datestamp>2022-10-14T20:29:58Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Tax Knowledge Level on Land and Building Taxpayer Compliance in Cimanggung District</dc:title> <dc:creator>Maulana, Dian Rifky</dc:creator> <dc:creator>Kurniasih, Nining</dc:creator> <dc:creator>R, Sophia Annisa</dc:creator> <dc:subject xml:lang="en-US">tax knowledge</dc:subject> <dc:subject xml:lang="en-US">taxpayer complian</dc:subject> <dc:description xml:lang="en-US">This study aims to examine and obtain evidence regarding the level of tax knowledge that affects the compliance of land and building taxpayers in Cimanggung District. Tax knowledge is tax information that can be used by taxpayers as a basis for making decisions, and to take certain directions or strategies in relation to the implementation of rights and obligations in the field of taxation. Meanwhile, compliance is the backbone of the self-assessment system, in which the taxpayer is responsible for determining his/her own tax obligations and then paying and reporting the tax in an accurate and timely manner. The method used in this research is descriptive quantitative method. The data collection technique was obtained from the results of interviews, questionnaires, observations, and library research. Further testing of validity, reliability, classical assumption test, simple regression analysis, coefficient of determination test and hypothesis testing. Based on the results of research on the&nbsp; effect&nbsp; of&nbsp; tax&nbsp; knowledge&nbsp; on&nbsp; land&nbsp; and&nbsp; building&nbsp; taxpayer&nbsp; compliance&nbsp; in&nbsp; Cimanggung&nbsp; District,&nbsp; it&nbsp; can&nbsp; be concluded that, tax knowledge (X) has a positive and significant effect on land and building taxpayer compliance (Y). The results of statistical calculations show that the t count is 8.835 with a probability value (sig = 0.000), so the significant value is smaller than 0.05. This means the hypothesis which states that partially the tax knowledge variable has a significant influence on the compliance of land and building taxpayers in Cimanggung District. Then tax knowledge has an effect on taxpayer compliance by 44.3%, while 100%-44.3% = 56.7% is influenced by other factors that are not included in this research variable</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-05-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/186</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/186/118</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/187</identifier> <datestamp>2022-10-14T20:29:58Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Analysis Of Application Of E-Filing System In Effort To Increase Corporate Taxpayer Compliance In Submission Of Period And Annual Taxation Letter At The Sumedang Tax Service Office</dc:title> <dc:creator>Afipani, Merisa Nur</dc:creator> <dc:creator>Yuniawati, Ayi Srie</dc:creator> <dc:creator>Kartika, Tita</dc:creator> <dc:subject xml:lang="en-US">Analysis Implementation of E-Filling</dc:subject> <dc:description xml:lang="en-US">The core of the problem in this research is the implementation of e-filing and efforts to improve corporate taxpayer compliance in submitting Periodic and Annual Tax Returns (SPT) at KPP Sumedang. This study aims to determine the application of the efilling system, and to determine the efforts to improve corporate taxpayer compliance in submitting periodic and annual tax returns at KPP Pratama Sumedang. The location of the research was carried out at KPP Pratama Sumedang. This research method uses descriptive qualitative by using primary and secondary data sources. The sampling technique used purposive sampling method. Data collection methods in this study used interviews, documentation and data analysis methods. The resource persons taken in this study were 5 people. Based on the results of this study, it can be concluded that the implementation of the e-filing system is in accordance with the registration procedures based on tax regulations and has been running optimally and provides convenience for corporate taxpayers who report their notification letters, reduction in queues, savings in paper use, and ease of filing. document. Efforts to improve corporate taxpayer compliance are by conducting&nbsp; socialization,&nbsp; automatic&nbsp; notification&nbsp; via&nbsp; email&nbsp; of&nbsp; taxpayers&nbsp; regarding&nbsp; annual reporting obligations and administering administrative sanctions for taxpayers who do not report SPT.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-05-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/187</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/187/119</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/188</identifier> <datestamp>2022-10-14T20:29:58Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Taxpayer Services And Public Service Accountability On Increasing Taxpayer Compliance In Paying Motor Vehicle Tax</dc:title> <dc:creator>Yahya, Tania Auliana</dc:creator> <dc:creator>Nurochman, Maman</dc:creator> <dc:creator>Kartika, Lilis</dc:creator> <dc:subject xml:lang="en-US">Public Service Accountability</dc:subject> <dc:description xml:lang="en-US">The essence of this problem is taxpayer compliance in paying motor vehicle taxes at the Sumedang Regency SAMSAT Office. The purpose of this study was to determine the effect of mobile Samsat services and public service accountability on increasing mandatory compliance in paying motor vehicle taxes at the Sumedang SAMSAT Office. This study uses quantitative methods. The number of samples in this study were 100 respondents using random sampling method. The analysis used is multiple linear regression analysis. Data processing using the&nbsp; SPSS&nbsp; for windows&nbsp; 25 program.&nbsp; The&nbsp; results&nbsp; showed&nbsp; that the&nbsp; mobile&nbsp; samsat service&nbsp; and&nbsp; public&nbsp; service accountability had a simultaneous and significant effect on the compliance of motorized vehicle taxpayers in Sumedang Regency. This is indicated by the regression equation Y = 16,090 + 0,461X1 + 0,199.X2 + 3,178 the probability value is less than 0.05, and the Fcount value is greater than Ftable. accountability of public services to the compliance of motorized vehicle taxpayers is 45.9%. Furthermore, according to the results of the t-test, mobile Samsat services have a significant effect on the compliance of motorized vehicle taxpayers as seen from tcount &gt; ttable (2,649&gt;1,660). While the accountability of public services does not affect the compliance of motor vehicle taxpayers because tcount &lt; ttable (1,298 &lt;1,660).</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-05-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/188</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/188/120</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/189</identifier> <datestamp>2022-10-14T20:29:45Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Liquidity, Profitability And Solvency On Going Concern Audit Opinions</dc:title> <dc:creator>Syafril, Agia Syafitria</dc:creator> <dc:creator>Yuniawati, Ayi Srie</dc:creator> <dc:creator>Kurniasih, Nining</dc:creator> <dc:subject xml:lang="en-US">Going Concern</dc:subject> <dc:subject xml:lang="en-US">Liquidity</dc:subject> <dc:subject xml:lang="en-US">Profitability and Solvability</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/189</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/189/121</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/190</identifier> <datestamp>2022-10-14T20:29:45Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Taxpayer Compliance On The Realization Of Parking Tax Revenue In Sumedang Regency</dc:title> <dc:creator>Haryati, Ai Nunung Sri Haryati</dc:creator> <dc:creator>Rahman, Erpi</dc:creator> <dc:creator>Lisnawati, Lisna</dc:creator> <dc:subject xml:lang="en-US">Taxpayer Compliance</dc:subject> <dc:subject xml:lang="en-US">Realization of Parking Tax Revenue</dc:subject> <dc:description xml:lang="en-US">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&gt; a table of 1,66660 with the hypothesis of this study accepted.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/190</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/190/122</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/191</identifier> <datestamp>2022-10-14T20:29:45Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Operational Audit Analysis In Credit Policy</dc:title> <dc:creator>Hidayah, Wildayanti</dc:creator> <dc:creator>Nurochman, Maman</dc:creator> <dc:creator>Kartika, Tita</dc:creator> <dc:subject xml:lang="en-US">Audit Internal</dc:subject> <dc:subject xml:lang="en-US">Analysis In Credit Policy</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/191</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/191/123</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/192</identifier> <datestamp>2022-10-14T20:29:45Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Analysis of the Potential and Effectiveness of Advertising Tax Revenue in Sumedang Regency</dc:title> <dc:creator>Agustina, Putri Anisa</dc:creator> <dc:creator>Apiatno</dc:creator> <dc:creator>Kartika, Lilis</dc:creator> <dc:subject xml:lang="en-US">potential</dc:subject> <dc:subject xml:lang="en-US">effectiveness</dc:subject> <dc:subject xml:lang="en-US">advertising tax</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/192</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/192/124</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/193</identifier> <datestamp>2022-10-14T20:29:45Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Taxpayer Awareness And Tax Knowledge On Taxpayer Compliance In Paying Land And Building Tax In Buahdua District</dc:title> <dc:creator>Reno, Erwin</dc:creator> <dc:creator>Wibisana, Gunawan</dc:creator> <dc:creator>Rahman, Fahrul Alam</dc:creator> <dc:subject xml:lang="en-US">Taxpayer Awareness</dc:subject> <dc:subject xml:lang="en-US">Tax Knowledge and Taxpayer Compliance</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/193</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/193/125</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/194</identifier> <datestamp>2022-10-14T20:29:45Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Analysis of Internal Control of Fixed Assets at the Department of Environment and Forestry of Sumedang Regency </dc:title> <dc:creator>Ramadani, Triadi</dc:creator> <dc:creator>R, Shofia Annisa</dc:creator> <dc:creator>Farman, Fanji</dc:creator> <dc:subject xml:lang="en-US">Internal Control</dc:subject> <dc:subject xml:lang="en-US">Fixed Assets</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2021-10-10</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/194</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/194/126</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2021 JOBAF</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/552</identifier> <datestamp>2022-12-16T01:24:43Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Management And Reporting Of Financial Reports Through The Village Financial System Application (SISKEUDES)</dc:title> <dc:creator>Kartika, Tita</dc:creator> <dc:subject xml:lang="en-US">Zakat Accounting</dc:subject> <dc:subject xml:lang="en-US">Productive Zakat Fund,</dc:subject> <dc:subject xml:lang="en-US">Starup Capital</dc:subject> <dc:description xml:lang="en-US">Siskeudes is one form of government improvement in managing financial reports and village fund accountability. The benefits of siskeudes for the village are that it can manage village finances to be more transparent and accountable. The problem in this reseach is how is village financial management based on the Village Financial System (Siskeudes) application in Desa Ciptasari Kabuaten Sumedang, what is the procedure for reporting village finances based on Village Financial System (Siskeudes) application in Desa Ciptasari Kabupaten Sumedang, what are the obstacles to implementing the Village Finance Application (Siskeudes) in Desa Ciptasari&nbsp; Kabupaten Sumedang. The research method used is descriptive qualitative method. The data collection techniques used in this study were the observation method, the interview method and the library study method. The results of reseach conducted Desa Ciptasari Kabupaten Sumedang that in its application the siskeudes application is able to create accountable financial reports and can reduce the occurrence of corruption. However, this application also poses several obstacles, including account codes and activity menus that are not yet available and the internet network is slow.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-12-16</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/552</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance; 55-62</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/552/224</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/554</identifier> <datestamp>2022-12-16T01:24:43Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Islamic Social Reporting Disclosure Study Of Indonesia And Malaysia Islamic Bank</dc:title> <dc:creator>Utami , Anita Dwi</dc:creator> <dc:subject xml:lang="en-US">Islamic Social Reporting</dc:subject> <dc:subject xml:lang="en-US">Islamic Bank</dc:subject> <dc:subject xml:lang="en-US">Paired Sample T-Test</dc:subject> <dc:description xml:lang="en-US">Islamic banking is the largest sector in the fast-growing Islamic finance industry. The rapid development of Islamic banking must be accompanied by accountability that is implemented properly, both accountability to fellow humans and accountability to Allah SWT. The COVID-19 pandemic makes a person's survival dependent on others who provide assistance and donations, where this is included in the disclosure of corporate social responsibility as a form of accountability for Islamic banks to fellow humans and Allah SWT. The purpose of this study was to determine the differences in the disclosure of Islamic Social Reporting (ISR) of Islamic banking in Indonesia and Malaysia. The research method used in the study is a comparative quantitative approach. The analytical tool used is the paired sample T-Test. The research sample consists of 54 Islamic banks, 12 Indonesian Islamic banks and 15 Malaysian Islamic banks with 2 years of research, namely 2019 and 2020. The results of the research show that the disclosure of Islamic Social Reporting (ISR) of Indonesian Islamic banking is higher than that of Malaysian Islamic banking and there are differences. There is a significant difference between the disclosure of Islamic Social Reporting (ISR) of Islamic banking in Indonesia and Malaysia.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-12-16</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/554</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance; 63-72</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/554/225</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/555</identifier> <datestamp>2022-12-16T01:24:43Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Regional Expenditures And Economic Growth On The Human Development Index (IPM) </dc:title> <dc:creator>Farman, Fanji</dc:creator> <dc:subject xml:lang="en-US">Regional Expenditure</dc:subject> <dc:subject xml:lang="en-US">Human Development Index</dc:subject> <dc:subject xml:lang="en-US">Growth</dc:subject> <dc:description xml:lang="en-US">The Human Development Index (IPM) is an important indicator to measure success in efforts to build the quality of human life (community/population). This study aims to find out that there is no effect of shopping areas and economic growth on the human development index (HDI) in Sumedang Regency in 2015-2019. This research is a panel data with data processing techniques using multiple linear regression methods, namely the classical assumption test, the coefficient of determination and hypothesis testing with the help of SPSS 23.0 software. Data sources come from various sources, including the website of the Central Statistics Agency and the website of the Directorate General of Fiscal Balance. The results of this study indicate that simultaneously the regional expenditure variables and economic growth have a significant effect on the Human Development Index in Sumedang Regency in 2015-2019 and the regression results show that 98.9% of the variation in the independent variables can explain the Human Development Index variable in Sumedang Regency while the rest of 1.1% is influenced by other factors that are not included in the variables of this study. Partially the regional expenditure variable (X1) has no positive and significant effect on the Human Development Index (Y) in Sumedang Regency, while economic growth (X2) has a significant effect on the Human Development Index in Sumedang Regency in 2015-2019.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-12-16</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/555</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance; 73-83</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/555/226</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/556</identifier> <datestamp>2022-12-16T01:24:42Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Analysis Of Taxpayer Compliance Through The Tax Review Implementation On Restaurant’s Tax</dc:title> <dc:creator>Yuniawati , Ayi Srie</dc:creator> <dc:creator>Farodis , Shalsa Bila</dc:creator> <dc:creator>Ratnasari, Shofia Annisa</dc:creator> <dc:subject xml:lang="en-US">Restaurant Tax</dc:subject> <dc:subject xml:lang="en-US">Taxpayer</dc:subject> <dc:subject xml:lang="en-US">Tax Review</dc:subject> <dc:subject xml:lang="en-US">Tax Compliance</dc:subject> <dc:description xml:lang="en-US">Restaurant Tax is one of Regional Tax type which is a source of regional income. As a Taxpayer, especially a Restaurant Tax, is obliged to pay taxes properly. The implementation of taxes, Bumdes Nanjung is still assisted by the village treasurer. Furthermore, in 2019-2021 tax payments, there are a number of fines. Therefore, it is necessary to do a Tax Review on the implementation of taxes that has been done. The purpose is to find out the tax compliance of the Bumdes Nanjung as a Taxpayer. This research was conducted through a qualitative approach with a case study method. The data obtained through observation, interviews, and documentation. The results of this study indicate that the implementation of taxes has not complied formally/administratively, but has complied and qualify with the provisions of material taxes. In addition, the implementation of taxes is still assisted by the village treasurer. Then the Bumdes Nanjung cannot be said and given the title of Obedient Taxpayer. It is hoped that Bumdes Nanjung can start obliged to pay tax by its own.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-12-16</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/556</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance; 84-91</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/556/227</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/557</identifier> <datestamp>2022-12-16T01:24:42Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Influence of Tax Knowledge and Tax Rates on the Compliance Tax Payer (Empirical Study on Perpetrators of Usaha Mikro,Kecil dan Menengah of Pencetakan Seratus Ribu Wirausahawan Baru (WUB) Program in West Java)</dc:title> <dc:creator>Adinegara, Ahmad Andy</dc:creator> <dc:creator>Nurachman, Maman</dc:creator> <dc:subject xml:lang="en-US">Tax Knowledge</dc:subject> <dc:subject xml:lang="en-US">Tax Rates</dc:subject> <dc:subject xml:lang="en-US">Compilance Tax Payer</dc:subject> <dc:description xml:lang="en-US">This study aims to find whether the Tax Knowledge and Tax Rates influence the Compliance Tax. The method used in this research is explanatory verification methods. The population in this study were Perpetrators of Usaha Mikro, Kecil dan Menengah (UMKM) who are joining in Pencetakan Seratus Ribu Wirausahawan Baru (WUB) program, the number of samples in this study is 94 respondent, methods of analysis used in this research is multiple linear regression analysis with significance level of 5%. The program used to analyze the data was Statistical Package for Social Sciences (SPSS) Ver.21.00. The results of the study showed that the Tax Knowledge and Tax Rates has significant effect on Compliance Tax</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-12-16</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/557</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance; 92-96</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/557/228</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/558</identifier> <datestamp>2022-12-16T01:24:42Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Influence Of Internal Audit On Financial Performance</dc:title> <dc:creator>Rahman, Erpi</dc:creator> <dc:creator>Kurniasih, Nining</dc:creator> <dc:creator>Nurkhofifah, Reni</dc:creator> <dc:subject xml:lang="en-US">Internal Audit</dc:subject> <dc:subject xml:lang="en-US">Financial Performance</dc:subject> <dc:description xml:lang="en-US">This study aims to determine how the implementation of internal audit and the company's financial performance, and to find out how the influence of internal audit on the financial performance of&nbsp; PT.&nbsp; Engineering&nbsp; Nut.&nbsp; The factors&nbsp; tested&nbsp; in&nbsp; this&nbsp; study&nbsp; were&nbsp; internal&nbsp; audit&nbsp; as&nbsp; the independent variable, while financial performance as the dependent variable. The research method used in this research is descriptive and verification method. The population in this research is internal audit, manager, finance department and annual report at PT. Engineering Nut. The data analysis used in this research is simple linear regression analysis at a significance level of 5%. The program used in analyzing the data uses SPSS vers 28. The results show that the implementation of internal audit at PT. Mura Teknik is included in the good category. While the financial performance of PT. Mura Teknik is in the good category. In addition, the results of the study also show that internal audit has an effect on financial performance. The magnitude of the influence of internal audit in contributing to financial performance is 48.1%.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-12-16</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/558</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance; 97-101</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/558/229</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/559</identifier> <datestamp>2023-11-16T04:30:48Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Influence of Fundamental Factors, Technical Factors, and Risks Systematic of Stock Prices in Sectors Index Banking Infobank15 Listed On the Indonesia Stock Exchange 2015-2018 Period</dc:title> <dc:creator>Mariana, Syafira</dc:creator> <dc:creator>Fenny, Tianna</dc:creator> <dc:subject xml:lang="en-US">ROA (Return On Asset)</dc:subject> <dc:subject xml:lang="en-US">ROE (Return On Equity)</dc:subject> <dc:subject xml:lang="en-US">Debt to Equity Ratio (DER)</dc:subject> <dc:subject xml:lang="en-US">Systemic Risk (β)</dc:subject> <dc:subject xml:lang="en-US">stock prices.</dc:subject> <dc:description xml:lang="en-US">The purpose of this study is to determine: 1) The influence of fundamental factors, namely ROA (Return On Asset), ROE (Return On Equity), Debt to Equity Ratio (DER) and CR (Current &nbsp;Ratio) on stock prices in a banking sector, Infobank Index15 registered on the IDX in 2015-2018; 2) The influence of technical factors in the form of trends on stock prices in Banking sector Infobank15 Index listed on the IDX in 2015-2018; 3) The Effect of Systemic Risk (β) on stock prices in Banking sector Infobank15 Index listed on the IDX in 2015-2018. The population in this study encloses 15 companies in the Financial and Banking Sector in Infobank15 Index, as many as 15 companies from 2015 to 2018. Infobank15 Index measures the price performance of 15 banking stocks that have good fundamental factors and high trading liquidity. All members of the population are sampled in this study. Therefore, this research is a census research, sampling saturated. The results show that ROA (Return On Asset), ROE (Return On Equity), Debt to Equity Ratio (DER) and CR (Current Ratio) have no effect on stock prices in companies listed in Infobanks Index15. Stock trends have an effect on stock prices in companies listed in the Infobanks15 Index. Systemic risk as measured by stock beta has no effect on the stock price of companies listed in the Infobanks15 Index</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2022-12-16</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/559</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance; 102-106</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/559/565</dc:relation> <dc:rights xml:lang="en-US">Copyright (c) 2022 Journal of Business Accounting and Finance</dc:rights> <dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-sa/4.0/</dc:rights> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/867</identifier> <datestamp>2023-07-21T12:14:29Z</datestamp> <setSpec>job:ART</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Tax Socialization And Mobile Samsat Services On Motor Vehicle Taxpayer Compliance At SAMSAT Sumedang Regency</dc:title> <dc:creator>Rahman, Erpi</dc:creator> <dc:creator>Anita Karolina, Ai</dc:creator> <dc:subject xml:lang="en-US">Tax Socialization</dc:subject> <dc:subject xml:lang="en-US">Mobile Samsat Service</dc:subject> <dc:subject xml:lang="en-US">Taxpayer Compliance.</dc:subject> <dc:description xml:lang="en-US">Problems related about Taxpayer Compliance still often arise, especially regarding to Motor Vehicle Taxes. &nbsp;Therefore,&nbsp; the &nbsp;efforts &nbsp;are &nbsp;needed &nbsp;to &nbsp;improve &nbsp;taxpayer &nbsp;compliance, &nbsp;one &nbsp;of &nbsp;which &nbsp;is &nbsp;the Socialization of Taxation and Mobile Samsat Services. This present study aims to determine partially and simultaneously &nbsp;the &nbsp;effect &nbsp;of &nbsp;Tax &nbsp;Socialization &nbsp;and&nbsp; Mobile &nbsp;Samsat &nbsp;Services &nbsp;on &nbsp;Motorized &nbsp;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 &nbsp; Keywords: &nbsp; Tax Socialization, Mobile Samsat Service, Taxpayer Compliance. &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Corresponding Author: &nbsp; Ai Anita Karolina1, Prodi Akuntansi, &nbsp; 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 &nbsp;of &nbsp;Motor &nbsp;Vehicle &nbsp;Taxpayers&nbsp; at&nbsp; SAMSAT &nbsp;Sumedang &nbsp;Regency. &nbsp;This&nbsp; is&nbsp; indicated &nbsp;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&nbsp; &lt; (1,561&lt;1,985). Meanwhile, Mobile Samsat Service has a significant effect on Taxpayer Compliance as seen from &gt;&nbsp; &nbsp;(5,452&gt;1,985).</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-07-21</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/867</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance; 1- 6</dc:source> <dc:source>2964-3864</dc:source> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/869</identifier> <datestamp>2023-07-21T12:14:19Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Pengaruh Capital Intensity Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Subsektorbatu Bara Yang Terdaftar Di Bursa Efek Indonesia)</dc:title> <dc:creator>Caesar Rani1, Chandra</dc:creator> <dc:creator>Srie Yuniawati, Ayi</dc:creator> <dc:subject xml:lang="en-US">Capital Intensity</dc:subject> <dc:subject xml:lang="en-US">Tax Avoidance</dc:subject> <dc:description xml:lang="en-US">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&nbsp; &nbsp;dari&nbsp; &nbsp;yang&nbsp; &nbsp;diharapkan&nbsp; &nbsp;oleh&nbsp; &nbsp;pemerintah.&nbsp; &nbsp;Salah&nbsp; &nbsp;satu&nbsp; &nbsp;yang&nbsp;&nbsp; mengakibatkan&nbsp; &nbsp;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 &nbsp;subsektor&nbsp; batu&nbsp; bara &nbsp;di BEI. &nbsp;Metode &nbsp;yang digunakan &nbsp;dalam &nbsp;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 &nbsp;bahwa &nbsp;Capital&nbsp; Intensity &nbsp;berpengaruh&nbsp; secara &nbsp;positif&nbsp; terhadap &nbsp;Tax &nbsp;Avoidance. Artinya, Capital Intensity merupakan salah satu faktor yang berperan dalam Tax Avoidance.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-07-21</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/869</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance; 7-15</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/869/386</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/870</identifier> <datestamp>2023-07-21T12:14:15Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">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</dc:title> <dc:creator>Kartika, Tita</dc:creator> <dc:creator>Nur Fadrin, Siti</dc:creator> <dc:subject xml:lang="en-US">Liquidity,</dc:subject> <dc:subject xml:lang="en-US">Profitability,</dc:subject> <dc:subject xml:lang="en-US">Stock Price</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-07-21</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/870</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance; 16-26</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/870/387</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/871</identifier> <datestamp>2023-07-21T12:14:09Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">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</dc:title> <dc:creator>Fenny Krisdina, Tiana</dc:creator> <dc:creator>Mariana, Syafira</dc:creator> <dc:subject xml:lang="en-US">Debt Policy</dc:subject> <dc:subject xml:lang="en-US">Dividend Policy</dc:subject> <dc:subject xml:lang="en-US">Size of the Supervisory Board</dc:subject> <dc:subject xml:lang="en-US">Level of Independence of the Supervisory Board and Company Value</dc:subject> <dc:description xml:lang="en-US"> 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%. &nbsp; </dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-07-21</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/871</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance; 27-39</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/871/388</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/872</identifier> <datestamp>2023-07-21T12:14:06Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Analysis of the Role of Internal Audit Implementation in Improving the Quality of Financial Statements Sumedang Regency Government (Case Studies on Sumedang Regency Government)</dc:title> <dc:creator>Ahmad Nugroho, Andi</dc:creator> <dc:creator>Nurachman, Maman</dc:creator> <dc:subject xml:lang="en-US">Implementation of internal audit</dc:subject> <dc:subject xml:lang="en-US">Improving the quality of financial statements</dc:subject> <dc:description xml:lang="en-US">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</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-07-21</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/872</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance; 40-44</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/872/389</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/873</identifier> <datestamp>2023-07-21T12:14:02Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Analysis Of The Application Of Psak 109 Regarding Zakat, Infaq, And Alms At Lazis Nahdlatul Ulama</dc:title> <dc:creator>Dwi Utami, Anita</dc:creator> <dc:subject xml:lang="en-US">PSAK 109</dc:subject> <dc:subject xml:lang="en-US">Zakat, Infak, Sedekah</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-07-21</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/873</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance; 45-56</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/873/390</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/874</identifier> <datestamp>2023-07-21T12:13:57Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Administrative Sanctions And Modernization Of The Tax Administrative System On Motor Vehicle Taxpayer Compliance At Samsat Office Haurgeulis Kabupaten Indramayu</dc:title> <dc:creator>Alam Masruri, Fahrul</dc:creator> <dc:creator>Milasar, Milasar</dc:creator> <dc:subject xml:lang="en-US">Administrative Sanctions,</dc:subject> <dc:subject xml:lang="en-US">Modernisation of the Tax Administration System,</dc:subject> <dc:subject xml:lang="en-US">Taxpayer Compliance, SAMSAT, PKB</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-07-21</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/874</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance; 57-56</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/874/391</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/875</identifier> <datestamp>2023-07-21T12:13:52Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Audit Solvency And Opinion On Audit Delay (Empire Study On Technology Companies Listed On The Indonesia Stock Exchange Period 2016 – 2020)</dc:title> <dc:creator>Srie Yuniawati, Ayi</dc:creator> <dc:creator>Permana, Tisna</dc:creator> <dc:subject xml:lang="en-US">Solvency</dc:subject> <dc:subject xml:lang="en-US">Audit Opinion</dc:subject> <dc:subject xml:lang="en-US">Audit Delay</dc:subject> <dc:description xml:lang="en-US">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. &nbsp;</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-07-21</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/875</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance; 67-</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/875/392</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header status="deleted"> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1084</identifier> <datestamp>2023-12-12T06:20:00Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> </record> <record> <header status="deleted"> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1085</identifier> <datestamp>2023-12-12T06:20:19Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1086</identifier> <datestamp>2023-12-12T07:26:35Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Importance Of Ethical and Social Responsibility Perception and Work Experience On Tax Consultant Ethical Decision Making With Machiavellian Personality As A Moderating Variable</dc:title> <dc:creator>Andita Permatasari Radia, Dewi</dc:creator> <dc:subject xml:lang="en-US">Ethical and Social Responsibility, Work Experience, Tax Consultant, Ethical Decision Making, Machiavellian Personality</dc:subject> <dc:description xml:lang="en-US">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</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-12-12</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/1086</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance; 16-24</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/1086/594</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1092</identifier> <datestamp>2023-12-12T07:26:29Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">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)</dc:title> <dc:creator>Rahman, Erpi</dc:creator> <dc:subject xml:lang="en-US">Internal audit, the effectiveness of internal control of cash and receivables.</dc:subject> <dc:description xml:lang="en-US">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 &gt; 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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-12-12</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/1092</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance; 25-32</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/1092/596</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1093</identifier> <datestamp>2023-12-12T07:26:25Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect Of Tax Incentives And Tax Understanding On MSME Taxpayer Compliance (Empirical Study Tax Office Pratama Subang)</dc:title> <dc:creator>Damayanti, Vivi</dc:creator> <dc:subject xml:lang="en-US">Tax incentives, Tax understanding, MSME taxpayer compliance</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-12-12</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/1093</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance; 33-43</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/1093/597</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1094</identifier> <datestamp>2023-12-12T07:26:22Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Effect of Quality of Financial Statements on Investment Efficiency MSMEs in Sumedang Regency</dc:title> <dc:creator>Farman, Fanji</dc:creator> <dc:description xml:lang="en-US">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</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-12-12</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/1094</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance; 44-54</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/1094/598</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1095</identifier> <datestamp>2023-12-12T07:26:17Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">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</dc:title> <dc:creator>Mariana, Syafira</dc:creator> <dc:subject xml:lang="en-US">EPS (Earning Per Share), ROE (Return On Equity), stock prices.</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-12-12</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/1095</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance; 55-58</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/1095/599</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1096</identifier> <datestamp>2023-12-12T07:26:12Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">The Influence Of Internal Control And The Use Of Information Technology On Sales Effectiveness (Empirical Study Of Plasa Telkom Sumedang)</dc:title> <dc:creator>Nurhayati, Risna</dc:creator> <dc:subject xml:lang="en-US">Internal Control, Technology Information, Effectiveness sales</dc:subject> <dc:description xml:lang="en-US">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&gt;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&gt;ttable=1.996. The results of the Ftest show that fcount=37.918&gt;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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-12-12</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/1096</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance; 59-71</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/1096/600</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1097</identifier> <datestamp>2023-12-12T07:26:07Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Analysis Of The Structure And Components Of Financial Reports Of Sharia Financial Institutions</dc:title> <dc:creator>Dwi Utami, Anita</dc:creator> <dc:subject xml:lang="en-US">PSAK 101, Sharia Financial Statements, BPRS</dc:subject> <dc:description xml:lang="en-US">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.</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-12-12</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/1097</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance; 1-7</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/1097/601</dc:relation> </oai_dc:dc> </metadata> </record> <record> <header> <identifier>oai:ojs2.ejournal.unsap.ac.id:article/1098</identifier> <datestamp>2023-12-12T07:26:02Z</datestamp> <setSpec>job:ART</setSpec> <setSpec>driver</setSpec> </header> <metadata> <oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"> <dc:title xml:lang="en-US">Analysis of the Efficiency and Effectiveness of Local Taxes in BAPENDA Sumedang Regency</dc:title> <dc:creator>Srie Yuniawati, Ayi</dc:creator> <dc:subject xml:lang="en-US">Local Tax, Efficiency, Effectiveness</dc:subject> <dc:description xml:lang="en-US">This research aims to understand the efficiency and effectiveness of local &nbsp;taxes in Sumedang regency. Local tax efficiency involves calculating the &nbsp;allocation of tax revenue used to cover the costs of tax collection-related &nbsp;activities. Tax efficiency is related to the magnitude of collection costs in &nbsp;relation to the actual local tax revenue received. On the other hand, local &nbsp;tax effectiveness refers to the ability of the local government to collect &nbsp;local taxes based on the targeted reveneue amount. The research method used in the preparation of this thesis is a combination of quantitative and &nbsp;qualitative research conducted at the revenue agency of Sumedang Regency. Data collection is done through documentation and interviews. &nbsp;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 &nbsp;over the last 6 years from 2017 to 2022 falls into the effective category as &nbsp;well, but when viewed from the achievement perspective, there are years &nbsp;that were not met</dc:description> <dc:publisher xml:lang="en-US">LPPM Universitas Sebelas April</dc:publisher> <dc:date>2023-12-12</dc:date> <dc:type>info:eu-repo/semantics/article</dc:type> <dc:type>info:eu-repo/semantics/publishedVersion</dc:type> <dc:type xml:lang="en-US">Peer-reviewed Article</dc:type> <dc:format>application/pdf</dc:format> <dc:identifier>https://ejournal.unsap.ac.id/index.php/job/article/view/1098</dc:identifier> <dc:source xml:lang="en-US">Journal of Business, Accounting and Finance; Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance; 8-15</dc:source> <dc:source>2964-3864</dc:source> <dc:language>eng</dc:language> <dc:relation>https://ejournal.unsap.ac.id/index.php/job/article/view/1098/602</dc:relation> </oai_dc:dc> </metadata> </record> </ListRecords> </OAI-PMH>