JACFIR: Journal of Accounting and Financial Research

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Kualitas Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (Studi Kasus di Kelurahan Pasarbatang, Kecamatan Brebes, Kabupaten Brebes)

2023-09-06T17:52:32+00:00

This study aims to determine the effect of taxpayer awareness, tax sanctions and service quality on the compliance of land and building taxpayers in Pasarbatang Village, Brebes District, Brebes Regency. This research uses a quantitative descriptive approach and the type of research is a case study supported by a survey. The method used in this study is the correlational research method, which is research that aims to determine whether there is an association between two or more variables, and how far the correlation exists between the variables studied. The population in this study is all taxpayers in Pasarbatang Village, Brebes District, Brebes Regency totaling 8225 people. The sampling technique in this study used the Slovin formula with a margin of error of 10% of 99 respondents. The data used is primary data in the form of questionnaire instruments. Data analysis techniques with multiple regression analysis. The results of the study obtained a value t calculate the variable of taxpayer awareness of 2.187 > t table 1.98525, which means that taxpayer awareness has a significant and positive effect on taxpayer compliance; The value of t calculate the variable of tax sanctions of 5.047 > t table 1.98525, which means that tax sanctions have a significant and positive effect on taxpayer compliance: the value of t calculate the variable of service quality of 2.124 > t table 1.98525, which means the quality of service has a significant and positive effect on taxpayer compliance; and the calculated F value of 25,214 > F table 1.47 which means taxpayer awareness, tax sanctions and service quality together affect the compliance of land and building taxpayers in Pasarbatang Village, Brebes District, Brebes Regency. The variable ability of taxpayer awareness, tax sanctions and service quality in this study affects taxpayer compliance by 42.60%, while the remaining 57.30% is explained by other variables.

Pengaruh Pendidikan dan Pelatihan terhadap Pemahaman Akuntansi: Studi Empiris pada Mahasiswa UMUS Brebes

2026-02-25T05:45:25+00:00

This study aims to analyze the effect of formal education and training on accounting understanding among students of the Accounting Study Program at Muhadi Setiabudi University (UMUS) Brebes. The research employs a quantitative approach using a survey method involving 108 students selected from a population of 148 active students, determined using the Slovin formula. The analysis techniques include validity testing, reliability testing, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that training has a significant effect on accounting understanding (p < 0.05), while formal education shows a positive but partially lower effect. Simultaneously, education and training have a significant effect with a contribution of 65.8%. These findings reinforce human capital theory and experiential learning theory, suggesting that the combination of structured education and applied training enhances the cognitive and technical competencies of accounting students.

Pengaruh Modal, Lama Usaha dan Pemberian Kredit terhadap Kinerja Keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) di Dusun Kelapa Sawit Desa Padasugih Brebes (Studi Kasus Toko Zonaku Mbako)

2025-05-06T09:21:23+00:00

This research is motivated by the crucial role of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's economy, particularly in contributing to gross domestic product (GDP) and employment absorption. However, MSMEs often face challenges related to insufficient capital, business longevity, and access to credit, all of which affect their financial performance. This study focuses on MSMEs in Kelapa Sawit Hamlet, Padasugih Village, Brebes, using the case of Zonaku Mbako Store, which has shown increased sales and income during the observation period but still encounters difficulties in managing capital and credit to support business growth. The urgency of this research lies in the need to understand the influence of capital, length of business, and credit provision on the financial performance of MSMEs, so as to provide appropriate recommendations for business development and the welfare of MSME actors. Additionally, this research is relevant in the context of government policies that support credit provision as a financing solution for MSMEs. The research method employed is quantitative, utilizing multiple linear regression analysis. The study population consists of 139 customers of Zonaku Mbako Store, with samples selected using specific sampling techniques to obtain representative data. The data were analyzed to examine the relationships between capital, length of business, and credit provision variables on MSMEs' financial performance. The results show that capital and credit provision have a significant positive effect on financial performance, while length of business has a significant negative effect. This indicates that capital and access to credit can improve MSMEs' financial performance, but a longer business duration does not always guarantee better performance, possibly due to adaptation challenges or market competition. The discussion emphasizes the importance of effective capital and credit support, as well as adaptive business management strategies, to enhance the financial performance of MSMEs at Zonaku Mbako Store, Brebes.

Pengaruh Skeptisisme Profesional, Independensi Auditor dan Pelatihan Audit Kecurangan terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris Badan Pengelolaan Keuangan Aset Daerah (BPKAD) Brebes)

2025-04-22T07:18:12+00:00

Fraud is a serious threat to the integrity of an entity's financial statements that can harm various parties. Auditors have an important role in detecting fraud so that financial statements can be trusted. This study aims to examine the influence of professional skepticism, auditor independence, and fraud audit training on auditors' ability to detect fraud, especially at the Brebes Regional Asset Financial Management Agency (BPKAD). The research method used was quantitative with a population and a sample of 45 BPKAD Brebes employees. Data was collected through questionnaires that measured these variables. The results of the analysis showed that partially, professional skepticism and auditor independence had a positive but insignificant effect on the auditor's ability to detect fraud. On the other hand, fraud audit training has a positive and very significant effect on the ability of auditors. Simultaneously, these three variables have a positive and significant effect on the auditor's ability to detect fraud. These findings confirm the importance of fraud audit-specific training as a key factor in improving auditors' abilities, while professional skepticism and auditor independence also make a positive contribution, although not significantly individually. This study has limitations because it only focuses on one agency, so it is recommended for future research to expand the scope of the research object and strengthen training programs and policies that support auditor independence. The practical implications of this study are the need to improve fraud audit training programs and strengthen auditor independence to increase the effectiveness of fraud detection in the internal audit process.

Pengaruh Pemahaman Perpajakan, Sanksi Perpajakan dan Kemudahan Aplikasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2024-01-30T17:14:30+00:00

Along with the development of the Indonesian economy, tax policies will also follow. Therefore, tax is a phenomenon that is always developing in society. Compulsory taxes or contributions given by residents of an area to the regional government will be used for the benefit of government and the public interest of a region. There are several factors that influence the collection of motorized vehicle tax, namely tax understanding, tax sanctions, ease of tax application and taxpayer compliance. The required sample is 100 people using a distributed questionnaire. This research uses purposive sampling method. In the t test variable ease of tax application (X₃) obtained a significant level of 0.001 means below 0.05 and t count 3.488. Proving that the ease of tax application (X₃) has an influence on taxpayer compliance (Y).

Pengaruh Literasi Keuangan, Inklusi Keuangan, Fintech terhadap Sustainabilitas UMKM (Studi Kasus Pelaku UMKM Mitra Mandiri Brebes)

2024-01-31T18:04:09+00:00

This study aims to determine the effect of financial literacy, financial inclusion, financial technology on the sustainability of MSMEs. This type of research is quantitative. The population of this study is MSME actors with a sample of 86 respondents. The survey collection method is by distributing questionnaires to respondents both directly and online using google forms. The technique of determining the number of samples in the study by purposive sampling. The analysis used is multiple linear regression analysis using the SPSS program. The results stated that financial literacy affects the sustainability of MSMEs with a contribution of 26.7%; financial inclusion has no effect on the sustainability of MSMEs with a contribution of -13.4; Financial technology affects the sustainability of MSMEs with a contribution of 28.8%. The sustainability of MSMEs can be explained by the variation of three independent variables by 44.8%.

Pengaruh Pemanfaatan Teknologi dan Pelaporan Keuangan terhadap Peningkatan Laba pada Pelaku UMKM (Studi Kasus Pelaku UMKM Mitra Mandiri)

2024-02-05T09:56:58+00:00

This study aims to determine the effect of using technology and financial reports on increasing profits for UMKM Mitra Mandiri Brebes players. This research is a type of quantitative research with the number of respondents as many as 86 MSMEs Mitra Mandiri Brebes. Data was obtained by distributing questionnaires using the media google form. Samples were selected using purposive sampling criteria and then calculated using the Slovin formula. The data used are primary data in the form of respondents' answers and processed using SPSS including correlation tests, reliability tests, multiple linear regression tests, t tests, and F tests. The results of this study indicate that the use of technology and financial reports to increase profits in Mitra Mandiri Brebes MSME actors. The results of this study indicate that the use of technology and financial reports has a positive and significant effect on increasing profits for UMKM Mitra Mandiri Brebes players.

Efektivitas dan Kontribusi Penerimaan Pajak Hotel terhadap Pendapatan Asli Daerah (Studi Kasus di Kantor Bapenda Kabupaten Brebes Periode Tahun 2019-2022)

2024-02-05T09:59:50+00:00

Due to the many businesses that have been created there, Brebes Regency has developed into an industrial area. The number of tourist attractions in Brebes Regency also shows that the area has promise in the tourism sector. The original income of Brebes Regency will certainly be affected by the transformation of the area into an industrial area and the presence of various tourist attractions. The purpose of this study is to determine the effect of the effectiveness and contribution of hotel tax revenue on the Local Original Revenue (PAD) of Brebes Regency. The data used are secondary data obtained from the Regional Original Revenue Agency of Brebes Regency (Bapenda) and the type of research is quantitative descriptive. The population of this study is the Brebes Regency PAD Revenue Realization Report. The sample of this study is the Brebes Regency Hotel Tax Realization Report for 2019-2022. Data analysis using SPSS with descriptive statistical test testing techniques, classical assumption test, multiple linear regression analysis test, t test, F test, determination coefficient test. The results of this study show that the effectiveness and contribution of hotel tax revenue have a simultaneous effect with a coefficient of determination of 26.9%. Partially, the effectiveness of hotel tax revenue has an effect but not significant on local original revenue, while the contribution of hotel tax revenue has an effect and significant on local original revenue.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Belanja Modal terhadap Kemandirian Keuangan Daerah Kabupaten Brebes (Studi Empiris pada Pemerintah Daerah Kabupaten Brebes Periode 2018-2022)

2024-02-05T10:06:28+00:00

Regional Financial Independence is one of the main elements that determines whether a regional government has been able to reduce dependence on transfer revenues to finance its own government activities through local revenue as a form of regional autonomy. The purpose of this study is to determine the factors that influence regional financial independence through local revenue, general allocation funds and capital expenditures either partially or simultaneously. Sampling technique using saturation sampling technique. The research method is quatitive, the type of data used is secondary data, the data analysis method used descriptive statistical tests, classical assumption test, the data analysis techniques used multiple linear regression and to test hypotheses using t (partial) and f (simultan) with the help of SPSS. The results of the study stated that regional original income partially had a positive significant effect, General allocation funds have a negatif significant effect and capital expenditures have no effect on the level of regional financial independence and simultaneously regional original income, general allocation funds and capital expenditures have a significant effect on the level of regional financial independence.

Pengaruh Literasi Keuangan, Pendapatan Dan Intensi Investasi Terhadap Pengambilan Keputusan Investasi Reksadana Pada Generasi Muda Kabupaten Brebes

2024-02-06T02:09:20+00:00

Current developments in technology and information have made people very consumptive and forget to invest in preparation for their future, especially the millennial generation. Planning an investment in personal financial management is crucial for every individual at this time, this is because investing also includes a learning process to manage finances in the present and the future. A research result from a marketing research institute found that the average Indonesian only saves and invests using 13% of their income. In this study, financial literacy, income and investment intentions will be reviewed against mutual fund investment decision making that takes samples from the young generation of Brebes Regency, aged 15 to 34 years. Sample selection for early research uses the slovin approach. As an analysis technique, multiple linear regression is used. The results of the study show that the financial literacy variable has no effect on mutual fund investment decision making. Meanwhile, the variables of income and investment intention influence mutual fund investment decision making