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Asep Mulyana
Universitas Islam Negeri Siber Syekh Nurjati
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Journal : Accounting Research Journal

 1 
IMPLEMENTATION OF MORAL VALUES TOWARDS PROSPECTIVE ACCOUNTANTS PERCEPTION OF ACCOUNTING STUDENTS EMPIRICAL STUDY ACCOUNTING PROGRAM STUDENTS FACULTY OF ECONOMICS NURTANIO UNIVERSITY BANDUNG Mulyana, Asep; Waruwu, Fotuho; Rahmawati, Mia
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.732

Abstract

Abstract This research aims that moral values are very important insupporting the career of an accountant who has high credibility so thathe is responsible for his profession because the profession of anaccountant is very tempting from deviant behavior towards theprofession so that he is equipped with moral ethics and obedience toreligion contained in good morals. taught by religion, thereforeprospective accountant students have a fear of sin if they commitdeviations and they are responsible to God who is all-seeing for allactivities carried out in every activity of an accountant. With this fear,they are protected from the characteristics of Satan. who plunged himinto the abyss of sin on the path of the corrupt accounting professionand became a person who is honest and has noble character. Themethod used in this research is by using quantitative methods, namelyinterviews and observations, distributing questionnaires, the object ofwhich is students of the accounting study program at NurtanioUniversity, Bandung. The conclusion from the results of this researchis that the influence of moral values on prospective accountants showsexemplary honesty in all activities in the organization, especially theaccounting profession. Because the ethical values of prospectiveaccountants must be upheld as a basis for trust for their clients.Keywords: Moral Values, Prospective Accountants
PENGARUH PENGETAHUAN PERPAJAKAN DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT KOTA CIMAHI ., Apriyanti; Susilawati, Endang; Mulyana, Asep
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.982

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar Pengaruh Pengetahuan Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Samsat Kota Cimahi. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data berupa kuesioner yang disebarkan secara langsung berdasarkan jumlah sampel 100 responden dan menggunakan metode deskriptif. Teknik analisis data yang digunakan adalah regresi linear berganda yang diolah dengan SPSS 27. Hasil penelitian ini menunjukkan bahwa secara parsial Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor, sedangkan Sistem Samsat Drive Thru tidak berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Secara simultan Pengetahuan Perpajakan dan Sistem Samsat Drive Thru berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.
PENGARUH PENJUALAN, BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PT VALE INDONESIA TBK. PERIODE 2018-2024 Rizka, Rizka; Kurniawan, Reza; Mulyana, Asep
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.994

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh penjualan,biaya produksi dan biaya operasional terhadap laba bersih PT Vale Indonesia Tbk. periode 2018—2024. Metode penelitian yang digunakan deskriptif dan asosiatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan yang di dapatkan melalui laman resmi Bursa Efek Indonesia (BEI). Berdasarkan hasil penelitian secara parsial penjualan berpengaruh terhadap laba bersih, biaya produksi tidak berpengaruh terhadap laba bersih dan biaya operasional tidak berpengaruh terhadap laba bersih. Penjualan, biaya produksi dan biaya operasional secara simultan berpengaruh terhadap laba bersih.
THE IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM PERFORMANCE ANALYSIS MULYANA, ASEP; Leniany, Tevi
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1016

Abstract

This research explains the importance of performance analysis in accounting information systems which aims to analyze how effective and accurate the performance of accounting information systems is on the company's economy. If this accounting information system is not effective and accurate, it will cause several factors such as recording errors, inaccurate reporting of the company's economic financial activities. The method used in this research is a literature study which collects data from several sources. The conclusion of this research is that in the era of information technology, companies are forced to use accounting information systems because this accounting information system is very important for companies. The existence of an accounting information system produces reports and data effectively and accurately and enables managers to make appropriate decisions. Information systems also provide good benefits for companies, such as tax optimization, cost control, accurate budget preparation and reducing the risk of errors in recording.
THE EFFECT OF TAX POLICY ON BUSINESS MARKETING STRATEGY ACTIVITES IN INDOMARET, BANDUNG REGENCY Budianingsih, Risma; Mulyana, Asep; Rahmawati, Eti
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1153

Abstract

This study aims to analyze the influence of tax policies on business marketing activities in modern retail companies, specifically Indomaret. As one of the largest minimarket chains in Indonesia with thousands of outlets spread across Indonesia, Indomaret faces various tax policies, such as Value Added Tax (VAT), income tax, and digital tax regulations, which impact the company's operations and marketing strategies. Tax policies, particularly the implementation of an 11% VAT on retail products, directly impact product pricing and consumer purchasing power. This situation encourages the company to adjust its marketing strategies, such as price promotions, discounts, and advertising cost efficiency, to maintain competitiveness in the market. Furthermore, Indomaret also utilizes its extensive network as part of its service marketing strategy, including providing tax payment facilities for the public, which enhances brand image and consumer trust. The research method used a quantitative approach, with data collection techniques through consumer and business surveys, as well as literature studies related to tax policies and retail marketing. Data analysis was conducted to measure the relationship between tax policy variables and marketing activities, such as pricing, promotion, and distribution strategies. The results indicate that tax policies have a significant influence on business marketing activities at Indomaret. Increasing tax burdens tend to encourage companies to adjust pricing and promotional strategies to remain competitive. Furthermore, tax policy also encourages marketing innovation, particularly in the use of additional services and digitalization to attract consumers. The conclusion of this study indicates that tax policy is a critical external factor in determining retail marketing strategies. Therefore, Indomaret needs to integrate tax planning with its marketing strategy to increase business effectiveness and maintain customer loyalty.
THE EFFECT OF PROMOTION COSTS AND GENERAL ADMINISTRATION COSTS ON NET PROFIT IN COSMETICS AND HOUSEHOLD NEEDS COMPANIES MULYANA, ASEP; Habiburahman, Fadil
Accounting Research Journal Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i2.1158

Abstract

Research This study aims to determine the effect of promotion costs and general administrative costs on net profit in cosmetics and household needs companies. to Net Income in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, both the influence partially and simultaneously. The research method used in this research This research is a descriptive and associative method with a quantitative approach. This study uses secondary data, namely the financial statements of PT Victoria Care Indonesia Tbk, PT Martina Berto Tbk, PT Unilever Indonesia Tbk, and PT Kino Indonesia Tbk. Period 2020-2023. The data analysis technique used is multiple linear regression test, partial test (t test) and partial test (t test). partial test (t test) and simultaneous test (F test). The results showed that partially the variable Promotion Costs and General Administration Costs have no effect on Net Income. effect on Net Income. Simultaneously promotion costs and general administration costs Promotion costs and general administrative costs affect net profit in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2023.
Co-Authors ., Apriyanti abdul wachid, abdul Abrori, Zumrotul Amalia Adhitya Wardhono Agung Nugraha Agung Saputra Aguspita Dewi, Heni Agustin, Sylvia Ahmad Jauhari Ahmad Yani Aip Saripudin Aisyah, Tia Yulia Al'libani, Ridha Rahim Alfansi, Lizar Amperawati, Susani Amrullah, Wahyu Anggraeni, Dwi Retno Apriliani, Silvia Sri Apriyanda Kusuma Wijaya Arinto Wibowo ARIS HARTAMAN Astuti Samosir Astuti, Erma Hari Tri ATIK NOVIANTI Aulia, Runtah Eva Aulia, Sifa Ayu Vinlandari Ayu Vinlandari Wahyudi Aziz, Hilmy Bambang Yuniarto Bambang Yuniarto Budi Harsanto Budi, Asep Budianingsih, Risma Budiman Budiman Budiman, Daniel Arief Casta, Casta Cupian Cupian Dadan Nur Ramadan Darojah, Indah Darusman, Septiandi Eka Daryanti, Eneng Deni Wahyudi Deva Gendrayana Adha, Raden Dewi Primasari Dewi, Heni Aguspita Dewi, Rita Komala Dharu Arseno Dian Fitriani Diani Magasida Didin Wardhana Diki Hadiyanto Djubaedi, Dedi Doan Perdana Dwitasari, Anita Dwitasari, Anita Theresia Edi Gunarto Encep Sopandi, Encep Endang Susilawati Ernah Ernah Eti Rahmawati Fachry Abda El Rahman Fadilla, Fadilla Fadillah Suardi, Najma Fadillah, M Ryan Fadillah, Muhammad Rifqie Noor Fandi Fachrulrozi, Muhammad Fathoni Imam, Ratu Bilkis Fatkhullah, Faiz Karim Furqani, Ihsan Habiburahman, Fadil Haedari, Amin Hafidudin Hafidudin, Hafidudin Hamzah, Muchammad Wilianto Hasanah Putri Hayati, Euis Teti Hayatul Khairul Rahmat Helmi Faturrahman, Ikhsan Heryanto, Toto Hidayat, Aisyah HIDAYATULLOH, ANA IKHSAN Hidayatuloh, Ana Ikhsan Hilman Mulyana, Hilman Humaira, Jihan Husneni Mukhtar I Putu Yasa Ihsanul, Hafiz Ikasari, Anna Christina Ikhram, Faisal Ilma'nunah, Lulu Imam Muslim Imam Muttaqin, Imam Inayah Inayah Indra Aditya Prayoga Indrarini Dyah Irawati Indriani, Rahma Indriawati, Intan Indriyani Irsyad Fauzan, Difan Jamil, Maria Ulfah JAYANTI, YUNITA DWI Jazariyah, Jazariyah Juniati, Alvian Karamy, Selma Karlina, Anita Ayu Khairunnisa Khairunnisa Khatimah, Nurul Khilmah, Khilmah Kirani, Reni Kulkarni, Shirin Kurniadi, Stefanie Leniany, Tevi Lesmana, Kusnadi Kibet Leviany , Tevi Levina, Geralda lina marlina, lina Lukman M. Baga Lusiani Lusiani, Lusiani Lutfi, Baharudin Luthfi, Baharudin M, Hendrik sudria M, Mariam Maesaroh Maesaroh Magasida, Diani Maman Suherman Marzuki, Revisha Andhini Masru'ah, Imas Maulana, Nirwan Meilinda, Neng Meliyanti, Wina Mery Citra Sondari Miftahus Surur Moh Izzuddin Morgan, Gerry Mubarokah, Syafiqoh Muhammad Fajri Mumun Munawaroh Munawar, Hendrik sudria Mundayat, Aris Arif Munthe, Ignasius Robert Samuel Parasian Muslih, Imam Muthiah, Siti Nurul Mutiudin, Ade Iwan Mutoharoh, Mutoharoh N, Nunung Nabil Akbar Tashawwufy Ningsih, Sri Wahyu Nopiansyah, Eko Noviani, Nena Novianti Rizki Amalia Noviany, Henny Nugraha, Budy Nur Hasanah Nur Hasanah Nur Hikmah Nur Saputra, Wahyu Nurakilah, Heni Nurizzati, Yeti Nurkhasyanah, Alfiyanti NurRizki, Muhammad Nurwijayanti Nuryana Nuryana Oktarina Phety, Debora Tri Oktaviani, Rizki Paradise, Gilang Ramadhan Parman Sukarno Pebriyani, Dita Arfa Phety, Debora Tri Oktarina Pitriyana, Pitriyana Priatna, Ami Puspa Eosina Puspita, Windi Ayu Putri, Arni Eza Rahmadiana, Asep Rahmah, Nadya Rahmawati, Ai Rahmawati, Mia Rahmi, Sakinah Aini Rakhman, Zamiat Rasyad Muyassar, Muhammad Ratnaningsih, Fifit Rejeki, Suyekti Kinanthi Rendy Munadi Rendy, Pras Reni Nurdianti Rere Setianingsih Reza Kurniawan Ridha Muldina Negara Rikky Gita Hilmawan Ripa'i, Irpan Rita Komaladewi Rita Rahmawati Rizal, Muhammad Fatchur Rizka Rizka, Rizka Rizki, Nonon Dherian Rizki, Nonon Dheriana Rizki, Vini Rosinah, Rosinah Rusliana, Iu S, Baharudin Lutfi Sabrina, Eka Putri Hana Samsul Rizal Sanjaya, Abe Saputra, Febrian Eko Saputra, Wahyu Nur Saragih, Yerisca Novri Nathania Saripudin, Aip Setyawan, Cahya Edi Shandy, Venny Mellandhia Shifwatussolihat, Shifwatussolihat Sihombing, Jojor Trianita Siswanto, Wawan Siti Hajar Komariah Siti Subaidah Sofyan Sauri, Sofyan Sopiah Suryani, Iis Sopiyan, Nazala Devita Sri Lestari Sri Wijayanti Sudarma, Unang sudria, Hendrik Sugandi, Sugandi Sugiharti, Mamay Suherman, Ujang Suhita, Delpima Sukmajati, Mada Sulaeman Rahman Nidar Sulastri, Meti Sutisna Sutisna Sutrisna, Wawan Asad Suuci Analismy Suyendra Apriano, Fiqshallah Syafa'at, Iin Aulia Syafira Syafruddin Syafruddin Syahnas, Aulia Syifauzakia, Syifauzakia Tamsik Udin Tantowi, Nanang Taqiuddin, Muhammad Hanif Taufik Hidayat Tengku Ahmad Riza Tiyadi, Keysa Ananda Tuti Isnani Udin, Tamsik Uke Kurniawan Usman Ulfah jamil, Maria Ummu Aiman Uswatun Hasanah Vansugist, Mamay Vini Rizqi, Vini Wa Ode Zusnita Muizu Wa Ode Zusnita, Wa Ode Wafa Sopiulloh Waruwu, Fotuho Widayanti, Linda Wiga Ariani Wina Lidiya, Wina Lidiya Winarso D. Widodo Yani, Yani Sri Yayat Suryatna Yudhaswara Januarharyono Yudi Ahmad Faisal Yunita Yunita Yunita Yunita Yunizar Yunizar, Yunizar Yusuf Finandi, Fachriza Yuznita, Wa Ode Zuhdi Esha Zuhriyeh, Siti -