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All Journal Jurnal Reviu Akuntansi dan Keuangan JDM (Jurnal Dinamika Manajemen) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EKUITAS (Jurnal Ekonomi dan Keuangan) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) BUDGETING : Journal of Business, Management and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Jurnal PKM Manajemen Bisnis Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi dan Keuangan Formosa Journal of Sustainable Research (FJSR) Asean International Journal of Business Jurnal Mahasiswa Mengabdi (JIMAWAbdi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) TOFEDU: The Future of Education Journal International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Innovative and Creativity Asian Journal of Social and Humanities
Ruhiyat, Endang
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH LOCUS OF CONTROL, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT Indah Sari, Dessy; Ruhiyat, Endang
Jurnal ASET (Akuntansi Riset) Vol 9, No 2 (2017): Jurnal Aset (Akuntansi Riset). Juli-Desember 2017
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v9i2.9230

Abstract

Abstract. This research was aimed to obtain empirical evidents on effects of locus of control, obedience pressure, and taks complexity on audit judgment. The population of this research is auditors who worked on Public Accountant Offices in Tangerang which listed on Directory IAPI on October 2016. The sampling was conducted by purposive sampling technique and the sample used in this research was 52 respondent. Collecting data was conducted by questionnaire instrument. The method of analysis was used to test the hypothesis is multiple linear regression. The result of research showed that locus of control has a significant positive effect on audit judgment; obedience pressure has a significant negative effect on audit judgment; and task complexity has a significant negative effect on audit judgment.Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh locus of control, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. Populasi penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik diwilayah Tangerang yang terdaftar di directory IAPI per Oktober 2016. Pengambilan sampel menggunakan teknik purposive sampling, dan sampel yang digunakan berjumlah 52 responden. Pengumpulan data dilakukan dengan menggunakan instrumen kuesioner. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa locus of control berpengaruh signifikan positif terhadap audit judgment; tekanan ketaatan berpengaruh signifikan negatif terhadap audit judgment; dan kompleksitas tugas berpengaruh signifikan negatif terhadap audit judgment
PENGARUH OPINI AUDIT TERHADAP HARGA SAHAM DENGAN UKURAN KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL PEMODERASI Nugrahani, Sulih; Ruhiyat, Endang
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 5, No 1 (2018)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.418 KB) | DOI: 10.30656/jak.v5i1.505

Abstract

The purpose of this research is to prove empirically the influence of audit opinions on stock prices. In addition, this research also examined the moderation role of the size of the Public Accounting Firm on the relationship of audit opinion with stock prices. This research uses profitability and liquidity control variables. Companies studied are manufacturing companies listed on the Indonesia Stock Exchange 2012-2015.Sampling method used is purposive sampling method and obtained 63 companies that become the object of research. The data used are financial reports and independent auditor's reports published through www.idx.co.id and the list of stock prices through www.sahamok.com. The research hypothesis was tested using multiple linear regression analysis technique with moderated regression analysis (MRA).Based on the test results show that the audit opinion does not significantly affect the stock price. This study also shows that the size of Public Accounting Firm has no moderating on the relationship of audit opinion with stock price.
THE ANALYSIS OF AGRICULTURE LEADING SECTOR AGAINST ECONOMIC GROWTH IN BOGOR REGENCY OF WEST JAVA PROVINCE Ruhiyat, Endang; Rusdi, Rusdi; Rima Prasetya, Eka
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.895 KB)

Abstract

This study pupose to analysis the leading sectors of agriculture in Bogor Regency, Analyzing the specialization of agricultural growth in Bogor Regency, Analyzing Growth of Superior Sectors in Bogor Regency. Method of analysis using Location Quotient, Regional Specialization and Shift Share. The results of this study indicate that agriculture superior sector in Bogor Regency is food crops subsector, plantation crops, livestock and its products, forestry, fishery. While the Growth Specialization of Agriculture Sector shows that there is no Specialization of Growth of Agricultural Sector in Bogor Regency to West Java Province. Then based on the Shift Share results show There is an economic sector in Bogor regency grew faster than the average provincial growth of the Sub Sector of food crops that is 2,162,177,188, then Livestock subsector and the results that have the second highest value of 1,236,933,539, and most The sector in Bogor Regency is relatively developed, the name of agriculture sub-sector is relatively less developed, only the fishery sub-sector has a rapid development of 179,655,562 for the agricultural sector, Bogor Regency has a less good competitiveness, especially the plantation sub-sector is very strong In regional share
THE ANALYSIS OF AGRICULTURE LEADING SECTOR AGAINST ECONOMIC GROWTH IN BOGOR REGENCY OF WEST JAVA PROVINCE Ruhiyat, Endang; Rusdi, Rusdi; Rima Prasetya, Eka
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i2.137

Abstract

This study pupose to analysis the leading sectors of agriculture in Bogor Regency, Analyzing the specialization of agricultural growth in Bogor Regency, Analyzing Growth of Superior Sectors in Bogor Regency. Method of analysis using Location Quotient, Regional Specialization and Shift Share. The results of this study indicate that agriculture superior sector in Bogor Regency is food crops subsector, plantation crops, livestock and its products, forestry, fishery. While the Growth Specialization of Agriculture Sector shows that there is no Specialization of Growth of Agricultural Sector in Bogor Regency to West Java Province. Then based on the Shift Share results show There is an economic sector in Bogor regency grew faster than the average provincial growth of the Sub Sector of food crops that is 2,162,177,188, then Livestock subsector and the results that have the second highest value of 1,236,933,539, and most The sector in Bogor Regency is relatively developed, the name of agriculture sub-sector is relatively less developed, only the fishery sub-sector has a rapid development of 179,655,562 for the agricultural sector, Bogor Regency has a less good competitiveness, especially the plantation sub-sector is very strong In regional share
ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL, PRAKTIK PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN EKA SEPTIANI; HOLIAWATI HOLIAWATI; ENDANG RUHIYAT
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.323 KB) | DOI: 10.34208/jba.v21i1.426

Abstract

This study aims to examine the effect of environmental performance, intellectual capital and tax avoidance practices on firm values. This type of research is quantitative by using the population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange in 2012-2016. The selection of data samples using a purposive sampling technique. The analytical method used is multiple linear regression analysis. The results of this study indicate that environmental performance has no effect on company values, intellectual capital has a positive and significant effect on corporate values and tax avoidance practices that have a negative and significant effect on firm value.
PENGARUH OPINI AUDIT TERHADAP HARGA SAHAM DENGAN UKURAN KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL PEMODERASI Sulih Nugrahani; Endang Ruhiyat
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 5 No. 1 (2018)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.418 KB) | DOI: 10.30656/jak.v5i1.505

Abstract

The purpose of this research is to prove empirically the influence of audit opinions on stock prices. In addition, this research also examined the moderation role of the size of the Public Accounting Firm on the relationship of audit opinion with stock prices. This research uses profitability and liquidity control variables. Companies studied are manufacturing companies listed on the Indonesia Stock Exchange 2012-2015.Sampling method used is purposive sampling method and obtained 63 companies that become the object of research. The data used are financial reports and independent auditor's reports published through www.idx.co.id and the list of stock prices through www.sahamok.com. The research hypothesis was tested using multiple linear regression analysis technique with moderated regression analysis (MRA).Based on the test results show that the audit opinion does not significantly affect the stock price. This study also shows that the size of Public Accounting Firm has no moderating on the relationship of audit opinion with stock price.
SOSIALISASI TEMAN BISNIS CATATAN KEUANGAN Wahyu Nurul Hidayati; Aris Sanulika; Endang Ruhiyat; Holiawati Holiawati; Hari Stiawan
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3785

Abstract

Community service can be interpreted as an academic response from the campus community to the needs, challenges, or problems faced by the community, both directly and indirectly. The general objective of community service activities is to assist fish farmers in the Jampang area, Bogor in overcoming the problems of recording financial statements. The form of activities in the implementation of community service with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in the field of accounting, owing to financial records, the ornamental fish group participants in the village of Jampang were very enthusiastic about the material they got from accounting lecturers at the University of Pamulang, participants can directly practice bookkeeping manually, the response of the participants is very good and happy because it is very helpful in learning about financial records. The importance of managing the financial aspects of the business made the farmers' groups aware that income had to be rotated to keep the business going. The suggestion given is that the PKM activities in the future should be encouraged and made as attractive as possible so that they can capture more Ornamental Fish group participants in the village of Jampang, expanding the scope of coverage of the material area can be expanded so that participants can gain more insight. Keywords: Bookkeeping Manual; Entrepreneurship
The Effect of Regional Original Income, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditure Endang Ruhiyat; Wuri Handayani
EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p227-240

Abstract

The purpose of this research is to analyze Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditures local government in the province of Banten in the past 10 years. The research design used in this study is an associative method. The analytical model used is quantitative. The variables used are Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds as independent variables and Capital Expenditures as the dependent variable. The sample used in the budget realization report for 10 years from 2011 to 2020. The data analysis technique used is descriptive statistics and panel data regression analysis using Eviews 9 software. The analytical tool used is the Panel Data Regression Model Selection, Classical Assumption Model, Determination Coefficient, F Test and t-Test. Based on the results of the study it was found that (1) Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds show together have an effect Capital Expenditures; (2) Regional Original Revenues partially has no effect Capital Expenditures; (3) General Allocation Funds partially has no effect Capital Expenditures; (4) Natural Resource Revenue Sharing Funds partially has no effect Capital Expenditures
PENGARUH PUBLIC OWNERSHIP DAN GROWTH OPTION TERHADAP KINERJA KEBERLANJUTAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI Endang Ruhiyat; Holiawati Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p141-155

Abstract

This study aims to determine the effect of public ownership and growth options on sustainability performance with an investment opportunity set as a moderating variable. This type of research is associative quantitative using secondary data taken from the IDX website. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to the end of 2017. The sample selection procedure in this study is using purposive sampling method, only 50 company data that meet the criteria. The results of this study have a significant effect on Public Ownership Sustainability Performance, the influence of growth options on sustainability performance. Opportunity Set is able to moderate the influence of Public Ownership on Sustainability Performance. The Investment Opportunity Set does not moderate the effect of Growth Options on Sustainability Performance.
KECURANGAN AKADEMIK: FRAUD DIAMOND, PERILAKU TIDAK JUJUR, DAN PERSEPSI MAHASISWA Anggun Putri Ramadhan; Endang Ruhiyat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p13-25

Abstract

Academic cheating, especially those committed by students, is a worrying phenomenon that should not occur. Dishonest behavior is one of the factors causing the fraud. Pressure, opportunity and rationalization are other factors that cause students to cheat. The purpose of this study was to determine the analysis of diamond fraud p, dishonest behavior, and student perceptions influence academic cheating, the control variables used were religiosity and technological progress. This research approach is a mix method (mix methods). The object of research is Pamulang University S1 Accounting Study Program in odd semester 2018/2019 with a sample of 142 people. All questions are submitted via Google Drive. For data processing using SPSS version 22. The result of data processing requires diamond fraud to have a significant positive effect on academic fraud. There are 1.5% of students stating academic cheating related to the absence and collusion during exams, this is due to the pressure and ability of more than the individual student. And 3.9% of students are proven to have plagiarism when e-learning and writing papers, this is done because of the often wrong rationalization of unscrupulous students. Person of the student usually justifies what he usually does not accustom the right. Student perceptions and dishonest behavior did not have a significant effect on academic fraud. Keywords:   Fraud diamond; dishonest behavior; student perception; academic cheating
Co-Authors Abdul Hadi Adhitia Hermawan, Rangga Afridayani, Afridayani Ahmad Rifai Ahmad Rifai Amar Galih Anastasia Awa Andi Muhammad Yasin Andini, Andini Anggi Amalia Putri Anggraini, Anggun Anggun Anggraini Anggun Putri Ramadhan Aris Sanulika Aris Sanulika Astri Melani Rizky Bace Arliati Tunliu Bagus Riyanto, Muhammad Fathan Cahyani, Yenni Charly Manurung Dani Rahman Hakim, Dani Rahman Didi Sujadi Doringin, Ferry EKA SEPTIANI Erly Nur Awalia Fanji Muchlisina Faza Anggrainiy Hakim, Dzaki Taufiqul Hardila, Ika Hari Stiawan Harnovinsah Harnovinsah Haussain Irsyad, Achmad Dias Hayati, Siti Hendrik Napitupulu Hendro Waryanto Heni Pujiastuti Holiawati Holiawati Holiawati Holiawati Holiawati, Holiawati Ilman Fazrin Indah Sari, Dessy Indawati Indawati Indawati, Indawati Irna Handy Irpan Irpan Islam Ali Akbar Ismanto, Juli Jaenudin Jaenudin JMV. Mulyadi Juli Ismanto Kharina Windi Yohana Sari Kixi Oktapiani Kurniawan, Muhammad Erick Lasmaria Yohana Manalu Listiya Ike Purnomo Luh Gede Arieska Dianthy Mahfudyanto, Akhirul Marheni Mariati Mariati Marjohan, Masno Marnija Masno Marjohan Mohammad Mahsun Mohammad Sobarudin Muhamad Ridho Muliawati, Kristina Ika Napisah, Napisah Nofryanti Nugrahani, Sulih Nur Andika Handayani Nurmala Ahmar Nurrizqi, Siti Aisyah Prasetya, Eka Rima Prasetyo, Wahyu Heri Pratiwi, Adhitya Putri Priambada, Arga Prilian Catur N. Prilian Catur Nugroho Purnomo, Listiya Ike Putra, Topan ade Rakhmawati Oktavianna Refina Tasari Samosir Rima Prasetya, Eka Risah Hartanti Rosana, Andri Murti Rosiati Parapat Rosita Maharani, Virda Roza, Putri RR. Ella Evrita Hestiandari Rusdi Rusdi Rusdi, - Sari Dewi, Siti Ratna Setianingsih, Setia Siti Khadijah Sri Agustina, Sri SUGIYANTO Sugiyanto - Sugiyanto Sugiyanto Sukmana, Eka Sulih Nugrahani Sunarto Sunarto Suripto Suripto Suripto Suripto Suripto Suripto Suripto Tatariyanto, Firman Topan Ade Putra Wahyu Nurul Hidayati Wardokhi, Wardokhi Waryanto, Hendro Widiyati, Dian Wuri Handayani Wuri Handayani Yefita Lahagu Yenni Cahyani Yuliandi Akbar Yunita Kwartarani Yusuf Hendrawan