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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
IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE Susilawati, Endang; Mulyana, Asep
Accounting Research Journal Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.691

Abstract

This study aims to determine the implementation of tax collection to increase personal income tax revenue whether there is a big effect after billing individuals. domestic private person. Taxes have a very large role in generating domestic cash receipts in order to realize continuity and increase in national development. The method used in this research is a quantitative method with a descriptive approach and the data used is secondary data. The results of the study show that partially Billing does not have a significant effect on Individual Income Tax Receipts.
INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT Mulyana, Asep
Accounting Research Journal Vol. 1 No. 2 (2023): Accounting Research Journal (March 2023 - Aug 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.705

Abstract

Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conducting an examination of individuals. The method used in this study is a quantitative method. With a descriptive approach and the data used is secondary data. The results of the study show that partially it does not have a significant effect on Individual Income Tax Receipts. Through tax audits from the statistical results, it is necessary for tax officers to examine taxpayers to be more intense and always make taxpayers aware that taxes always increase from the results of examiners to do it regularly and continuously.
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): Accounting Research Journal (September 2023 - February 2024)
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.
Implementasi Ukuran Perusahaan pada Audit Report Lag (Studi Empiris Pada Perusahaan-Perusahaan Yang Terdaftar Di Bursa Efek Indonesia): Indonesia mulyana, asep; Lesmana, Kusnadi
Accounting Research Journal Vol. 1 No. 1 (2022): Accounting Research Journal (September 2022 - February 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i1.599

Abstract

Abstrak Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di BEI. Pengambilan sampel dilakukan secara random sampling dengan menggunakanrumus slovin, sehingga sampel penelitian sebanyak 115 perusahaan. Teknik analis data yang dipergunakan adalah analisis regresi berganda. Faktor-faktor yang mempengaruhi audit report lag dalam penelitian ini yaitu factor internal perusahaan meliputi profitabilitas, solvabilitas dan ukuran perusahaan. Dimana hasil penelitian menunjukkan, 1) profitabilitas berpengaruh negatif pada audit report lag, 2) solvabilitas berpengaruh positif pada audit report lag 3) ukuran perusahaan berpengaruh positif pada audit report lag.Kata Kunci: Ukuran Perusahaan dan audit report lag.
Co-Authors ., Apriyanti abdul wachid, abdul Abrori, Zumrotul Amalia Adhitya Wardhono Agung Nugraha Agung Saputra Aguspita Dewi, Heni Agustin, Sylvia Ahmad Jauhari Ahmad Yani Aiman, Ummu Aip Saripudin Aisyah, Tia Yulia Akbar Tashawwufy, Nabil Al'libani, Ridha Rahim Alfansi, Lizar Amalia, Novianti Rizki Amperawati, Susani Amrullah, Wahyu Analismy, Suuci Anggraeni, Dwi Retno Apriliani, Silvia Sri Apriyanda Kusuma Wijaya Arinto Wibowo ARIS HARTAMAN Astuti Samosir Astuti, Erma Hari Tri ATIK NOVIANTI Aulia, Sifa Ayu Vinlandari Ayu Vinlandari Wahyudi Aziz, Hilmy Bambang Yuniarto Bambang Yuniarto Budi Harsanto Budi, Asep 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 Esha, Zuhdi 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 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 Inayah Inayah Indra Aditya Prayoga Indrarini Dyah Irawati Indriani, Rahma Indriawati, Intan Indriyani Irsyad Fauzan, Difan Isnani, Tuti Izzuddin, Moh 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 Lesmana, Kusnadi 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 Maman Suherman Marzuki, Revisha Andhini Masru'ah, Imas Maulana, Nirwan Meilinda, Neng Meliyanti, Wina Mery Citra Sondari Miftahus Surur 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 N, Nunung Ningsih, Sri Wahyu Noviani, Nena Noviany, Henny Nur Hasanah Nur Hasanah Nur Saputra, Wahyu Nurakilah, Heni Nurdianti, Reni 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 Prasetyo, Bilal Panji Priatna, Ami Puspa Eosina Puspita, Windi Ayu Putri, Arni Eza Rahmah, Nadya Rahmawati, Ai Rahmawati, Mia Rakhman, Zamiat Rasyad Muyassar, Muhammad Ratnaningsih, Fifit Rejeki, Suyekti Kinanthi Rendy Munadi Rendy, Pras Rere Setianingsih Reza Kurniawan Ridha Muldina Negara Rikky Gita Hilmawan Ripa'i, Irpan Rita Komaladewi Rita Rahmawati Rizal, Muhammad Fatchur Rizka Rizka, Rizka Rizki Amalia, Novianti Rizki, Nonon Dherian Rizki, Nonon Dheriana Rizki, Vini Rosinah, Rosinah Rusliana, Iu Sabrina, Eka Putri Hana Samsul Rizal Saputra, Febrian Eko Saputra, Wahyu Nur Saragih, Yerisca Novri Nathania Setyawan, Cahya Edi Shandy, Venny Mellandhia Shifwatussolihat, Shifwatussolihat Sihombing, Jojor Trianita Siswanto, Wawan Siti Hajar Komariah Siti Subaidah Sofyan Sauri, Sofyan Sopiah Suryani, Iis Sopiulloh, Wafa Sopiyan, Nazala Devita Sri Lestari Sri Wijayanti Sudarma, Unang sudria, Hendrik Sugandi, Sugandi Suherman, Ujang Sukmajati, Mada Sulaeman Rahman Nidar Sulastri, Meti Sutisna Sutisna Sutrisna, Wawan Asad 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 Udin, Tamsik Uke Kurniawan Usman Ulfah jamil, Maria Uswatun Hasanah Vansugist, Mamay Vini Rizqi, Vini Wa Ode Zusnita Muizu Wa Ode Zusnita, Wa Ode Waruwu, Fotuho Widayanti, Linda Wina Lidiya, Wina Lidiya Winarso D. Widodo Yayat Suryatna Yudhaswara Januarharyono Yudi Ahmad Faisal Yunita Yunita Yunita Yunita Yunizar Yunizar, Yunizar Yusuf Finandi, Fachriza Yuznita, Wa Ode Zuhriyeh, Siti -