Journal of Business, Accounting and Finance

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)

2025-01-06T08:23:40+08:00

The Company has a goal of obtaining the maximum profit. Internal control is a process to achieve certain goals. The effectiveness of internal control has a major influence in directing the company to achieve its goals. Internal audit, which is one of the elements of internal control, has a comfortable influence on the trust of the entire company's internal control. The effectiveness of internal control can run well if the internal audit can run well. This study aims to determine the effect of internal audit on the effectiveness of controlling cash and receivables at PT. Bank BJB Syariah KCP Sumedang. By taking the sample using the saturated sample method, namely as many as 30 respondents. Data collection techniques using observation methods and distributing questionnaires to respondents. Technical data analysis using Statistical Package for Social Science (SPSS) 29. The analytical method used in this study is correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing, namely the t test. The results of the t test regarding the effect of internal audit on the effectiveness of internal control of cash and receivables indicate a positive and significant influence as evidenced by the value of tcount = 4.636 > t table = 2.048. Based on the result of the determination test, internal audit has an effect of 43.3% while the remaining 56.7% is determined by other factors that are not included in the research variales. so it can be interpreted that Internal Audit has a fairly strong influence based on the criteria in table 3.4 on the effectiveness of Internal Control of Cash and Receivables at BJB Syariah Sumedang

Analyze The Performance of Sharia Stock (Study at PT Wijaya Karya Persero Tbk)

2025-01-06T08:37:09+08:00

One way to manage wealth is by investing. Investment can be done by buying shares. Shares are divided into two, namely conventional shares and sharia shares. The sharia stock market is a stock market where every transaction is carried out based on sharia principles. One of the companies that entered the sharia stock market is PT Wijaya Karya Tbk (PT WIKA). The company experienced a decline in net profit and net income during the Covid-19 pandemic so that investors became concerned about the stability of its shares. Signals from the company through financial performance provide information that shows the bank's performance is very high to the market so that it can attract the attention of investors. Descriptive analysis that will be used in this study. The object of research is Sharia Shares and PT WIKA Shares. The results of the study seen from the economic conditions, industrial conditions, and business conditions of
PT WIKA show that PT WIKA shares are worth buying even though during the Covid-19 pandemic there was a decline in net profit and net income. In addition, it is predicted that in the future it will get big projects, especially since the Indonesian government is currently intensively carrying out development.

The Impact of Self Assesment System Implementation and Tax Collection on Value Added Tax Revenue at KPP Madya Bandung

2025-01-06T08:44:39+08:00

This research is motivated by the lack of awareness of taxpayers in paying value added tax based on the number of VAT periods and uncollectible tax arrears for value added tax for 2019- 2023. This research aims to find out how much influence the self assessment system and Tax Collection have on Value Added Tax Revenue. The research methods used in this research are quantitative methods and survey methods. Data collection was used using a random sampling technique by distributing questionnaires to 98 respondents as samples. The data analysis techniques used in this research are normality test, multiple linear regression analysis, Pearson correlation analysis, coefficient of determination (R²) analysis, t-test and f-test hypothesis testing using the IBM SPSS Version 25 program. The results of this study show that : (1) The Self Assessment System has a positive and significant effect on Value Added Tax Revenue, with a regression coefficient of 0.349, a Determination Coefficient (R²) value of 0.201 or 20.1%, the effect is low but certain, and the rest is influenced by other variables that are not researchers discussed in this research, the t-count value > t- table (3.800>1.6608) with a significant value of 0.001<0.05. (2) Tax collection has a positive and significant effect on Value Added Tax Revenue, with a regression coefficient of 0.165, a Determination Coefficient (R²) value of 0.152 or 15.2%, the influence is low, and the remainder is influenced by other variables that the researchers did not discuss in the research In this case, the t-count>t- table value is (2.914>1.66088) with a significant value of 0.004<0.05. (3) The Self Assessment System and Tax Collection have a positive and significant effect on Value Added Tax Revenue. With a Coefficient of Determination (R²) value of 0.267 or 26.7%, the influence is sufficient, and the rest is influenced by other variables that the researchers did not discuss in this study. And with a value of F- count>F-table (17.265>3.09) with a significant value of 0.001<0.05

The Effect of Transparency and Accountability on The Quality Of Village Financial Reports (Empirical Study in Paseh District, Sumedang Regency)

2025-01-06T08:52:13+08:00

This study aims to determine the Influence of Transparency and Accountability on the Quality of Village Financial Reports in Paseh District, Sumedang Regency. The case study in this study is the village apparatus tasked with managing village financial reports. The method in this study uses a quantitative research method with a survey method. Data collection was carried out using cluster random sampling techniques by distributing questionnaires to 72 respondents as samples. The data analysis techniques used in this study are test hypothesis tests (partially), f-tests (simultaneously) using the IBM SPSS Version 25 program. The results of this study: (1) Transparency has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.323, a Determination Coefficient value of 0.351 or 35.1%, t-count value> t-table (2.487> 1.66724) with a significant value of 0.015 <0.05. (2) Accountability has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.472, a Determination Coefficient value of 0.427 or 42.7%, a calculated t-value>t-table (4.018>1.66724) with a significant value of 0.000<0.05. (3) Transparency and Accountability have a positive and significant effect

The Influence of Profitability on Tax Avoidance (Empirical Study on Manufacturing Companies in the Basic and Chemical Industry Subsectors Listed on the Indonesia Stock Exchange 2018-2022

2025-01-06T09:00:20+08:00

This study aims tp analyze the effect of profitability on tax avoidance empirical study in manufacturing companies in the basic and chemical industry sub-sectors listed on the indonesian stock exchange (BEI) 2018-2022 for the descriptive and verification approaches. The population of this study are manufacturing companies in the basic and chemical industry sub-sectors listed on the IDX for the 2018-2022 period, with purposive sampling method, in which the are 29 manufacturing companies in the basic and chemical industry subsector that meet the sample criteria with a five year observation method. Based on the test result showed that profitability with ROA measurement has no significant effect on tax avoidance with CETR measurement is avidenced by the value of 0,100 > 0,05 and the value -thitung < ttabel is -1,656 < 1,977 then H0 is accepted. Profitability with ROE measurement has no significant effect on tax avoidance with CETR measurement is evidenced by the value of 0,157 > 0,05 and the value thitung < ttabel is 1,422 < 1,977. Meaning that profitability with ROE does not have a significant effect on manufacturing companies in the basic and chemical industries subsector listed on the Indonesia Stock Exchange in 2018-2022.

The Effect of Credit Financing on Profitability PT Adira Dinamika Multi Finance Tbk with Receivables Turnover Ratio Analysis

2025-01-06T09:16:15+08:00

This study analyzes the receivable turnover ratio (RTO) and the average time spent to collect receivables (Average Collection Period - ACP) at PT Adira Dinamika Multi Finance Tbk (ADMF) during the period 2014 to 2018. The research method used is "Library Research," which utilizes theories from books relevant to the topic of this study. The findings show that RTO increased in 2015, but decreased significantly in the following years, while ACP showed good efficiency in 2014 and 2015, but increased in the following years, indicating a decrease in efficiency in collection. Nevertheless, PT Adira still maintains a healthy collection period. This study highlights the importance of effective credit sales in influencing the profitability of the company, where higher receivables can increase profits. It is recommended that the company improve its receivables management by setting credit standards and conducting routine collections.

Analysis of The Effectiveness of The Implementation of The Village Financial System Application (Siskeudes) in Buahdua District

2025-01-06T09:44:32+08:00

This study aims to assess the effectiveness of the Village Financial System Application (Siskeudes). The research was conducted in three villages: Sekarwangi, Cilangkap, and Panyindangan. This is a qualitative, descriptive study. Data collection methods included interviews, observations, and documentation, with primary data gathered through direct interviews with informants and secondary data consisting of documented information such as village history, location, organizational structure, and financial reports. The findings indicate that the implementation of the Siskeudes application in the three villages—Sekarwangi, Cilangkap, and Panyindangan in Buahdua District—has significantly aided and streamlined village financial management, proving effective overall. However, challenges remain, including version changes in the Siskeudes application, frequent errors during data entry, and a lack of human resources skilled in using the application.

The Effect of Tax Collection with Warning Letters and Distress Warrant on Individual Taxpayer Compliance (Empirical Study of KPP Pratama Sumedang District)

2025-01-06T10:05:56+08:00

This study focuses on the Pratama tax service office located in Sumedang District for the period 2017-2021, which aims to determine how the effect of tax collection with a warning letter (X1) and a distress warrant (X2) on individual taxpayer compliance (Y). The method used in this research is quantitative method, with sampling using probability sampling method. The population in this study was 40,513 individual taxpayers who received warning letters and distress warrant and were registered at KPP Pratama Sumedang with a sample size of 100 individual taxpayers who received warning letters and distress warrant. Data analysis and hypothesis testing in this study using SPSS version 25. Based on the test results and hypotheses, it can be seen that tax collection with a warning letter (X1) has a significant effect on compliance of individual taxpayers with a Sig value. 0.000 and the test value is greater than table or 4.260 > 1.985. Furthermore, tax collection by distress warrant (X2) has a significant effect on Individual Taxpayer Compliance with a Sig value. 0.005 and the test value is greater than table or 2.871 > 1.985. Tax Collection with a warning letter and distress warrant has a significant effect together on Individual Taxpayer Compliance with the calculated F value is 37.433, while the significance is 0.000