Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance

Articles

• The Effect of Implementing the E-Filing System on Individual Taxpayer Compliance at the Bandung Medium Tax Office with Information Technology Knowledge as a Moderating Variable

  Ayi Srie Yuniawati, Ceriska Azhari, Tita Kartika

  1-9

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• The Influence of Internal Control Systems on The Accountability of APBDes Management in Lemahsugih District Majalengka Regency

  Erpi Rahman, Sulistiani, Ryan Feryana Kurniawan

  10-21

  • pdf

• The Influence of Tax Incentives on UMKM Taxpayer Compliance. (Study at Kantor Pelayanan Pajak Pratama Subang

  Syafira Mariana, Anita Dwi Utami, Dewi Andita Permatasari Radia

  22-26

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• The Effect of Profitability and Transfer Pricing on Tax Avoidance in LQ45 Companies Listed on The IDX For The 2021-2024 Period

  Fathiya Amani, Fahrul Alam Masruri, Tiana Fenny Krisdina

  27-37

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• The Effect of Tax Socialization and the Implementation of E-Samsat on the Compliance of Motor Vehicle Taxpayers with Tax Sanctions as a Moderation Variable (Case Study on Sumedang Samsat Office Taxpayers)

  Tiana Fenny Krisdina, Silma Halimatis Salsah, Winny Salma Nur Azizah, Winny Salma Nur Azizah, Ahmad Syiafudin

  38-44

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• The Effect of Independence, Accountability, and Due Professional Care in the Performance of Auditors at the Sumedang Regency Regional Government Inspectorate

  Sayyidah Fathimah Syechbubakar, Gustina Hidayat, Tiana Fenny Krisdina

  46-56

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• The Effect of Return on Asset (ROA) and Return on Equity (ROE) on Company Value in Cigarette Companies Listed on the Indonesia Stock Exchange in 2021 – 2023

  Anggi Usmayantin Nurpratiwi, Ayu Ernawati , Maulani Latifah, Mila Nurmala , Nisriina Syakiran, Silvi Surya Anggraeni

  57-64

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• Performance Analysis of the Accounting Information System on the Regional Owned Enterprise (BUMD) Tirta Medal Sumedang

  Ahmad Andi Adinegara, Reja Nurfajar, Cahyani, Imas Yuni Nurazizah

  65-72

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• Implementation of Mosque Economic Business Administration (UEM) Based on PSAK 45 at Masjid Jami Al-Purqon: Efforts Towards Transparency and Economic Empowerment

  Wawan Gunawan, Fadila Aulia Zahra, Kiki Sintia, Rani Puspita Sari, Vini Cahyani, Yunita Kristina

  73-79

  • pdf