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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Jambura Equilibrium Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Proceeding of National Conference on Accounting & Finance Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) JASS (Journal of Accounting for Sustainable Society) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Journal of Taxation Analysis and Review Jurnal Akuntansi dan Governance Andalas
Asep Kurniawan
Program Studi Akuntansi STIE Sutaatmadja
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALYSIS THE EFFECT OF PENTAGON FRAUD THEORY IN DETECTING FINANCIAL STATEMENT FRAUD Icih Icih; Asep Kurniawan; Amelia Andini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.884

Abstract

This research is are empirical study to determine the effect of fraud factors based on pentagon fraud theory in detecting financial statement fraud by using the fraud score model (Case studies on infrastructure, utility, and transportation sector companies listed on the Indonesian Stock Exchange in 2015-2019). The population in this study ware all companies in the infrastructure, utility, and transportation sector listed on the Indonesian Stock Exchange in 2015-2019 accessed through the BEI (www.idx.co.id) and company website. The sample data used in this study was 245 samples consisting of 49 companies. The sampling was done based on the purposive sampling method. The independent variables used in this study were the financial target, financial stability, external pressure, personal financial need, ineffective monitoring, naturally of industry, change in auditor, change in director, dualism position, political connection, and CEO tenure. The dependent variable used in this study was financial statement fraud. The data analysis in this study used logistic analysis using SPSS ver.22. Based on the results of the analysis showed that financial target and naturally of the industry have a significant negative effect on financial statement fraud, change in auditor have a significant positive effect on financial statement fraud, and another variable does not have a significant effect on financial statement fraud
THE EFFECT OF PERCEIVED OF EASE OF USE, PERCEIVED OF BENEFITS, TRUST, PERCEIVED OF RISK AND LEVEL OF UNDERSTANDING OF ELECTRONIC MONEY ON INTEREST IN USING E-MONEY Asep Kurniawan; Fenty Yulianti; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.947

Abstract

This study aims to determine the effect of perceived ease of use, perceived benefits, trust, perceived risk and level of understanding of electronic money on interest in using e-money. The data used in this study is primary data by distributing questionnaires in the form of google from. The population in this study were accounting students throughout West Java. The sample in this study amounted to 300 people. The method used in sampling is non-probability sampling method using purposive sampling technique. This study uses a quantitative approach. Data analysis was performed using SPSS version 22. The results showed that in particular the perceived ease of use variable had a positive effect on interest in using e-money. The perceived benefit variable has a positive effect on asking to use e-money. Trust variable has a positive effect on interest in using e-money. The risk perception variable does not have a positive effect on interest in using e-money and the level of understanding has a positive effect on interest in using e-money. Simultaneously, the research results show that the variables of perceived ease of use, perceived benefits, trust, risk perception and level of understanding of electronic money affect the interest in using e-money among accounting students in West Java.
SPIRITUALITY AS A POTENTIAL PSYCHOLOGICAL (PSYCAP) TOOL FOR FACING ACADEMIC STUDENTS IN ACCOUNTING STUDENTS Wini Komalasari; Asep Kurniawan
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 2 (2020)
Publisher : STIESA Press

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Abstract

This study presents the relevance of spirituality as a potential Psychological Capital of students pursuing a bachelor's degree in accounting to deal with academic stress, the condition of positive individual psychological development, consisting of variables of expectation, self-efficacy, resilience, and optimism. The data collected is a representative sample of 64 accounting students at STIESA and QUIZ who have responded to the survey. The results show that there is a significant influence between academic stress and spirituality.
PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI KEADILAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK MELALUI KEPERCAYAAN Ari Yulianti; Asep Kurniawan
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i1.1929

Abstract

This study aims to determine the effect of tax knowledge and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang and to determine the influence of knowledge taxation and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang through trust variables. This research uses quantitative descriptive method by using primary data. Data collection technique is by questionnaire. The population in this study is all taxpayers entrepreneurs included into PP 46 year 2013 registered at  Tax Office  Subang, and samples in this study as many as 100 respondents. Hypothesis testing using Structural Equation Modeling (SEM) analysis. The results of this study indicate that tax knowledge have an effect on taxpayer compliance, and perception of justice have an effect on taxpayer compliance, whereas trust does not mediate the influence of tax knowledge on compliance and perception of justice toward compliance.Keywords: Tax Knowledge, Perception of Justice, Trust, Tax Compliance
PENGARUH INSENTIF DAN PROMOSI JABATAN TERHADAP KINERJA KARYAWAN Asep Kurniawan; Fitriyani Fitriyani
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 2 (2021): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i2.4858

Abstract

Penelitian ini bertujuan untuk menegtahui pengaruh variabel insentif dan  promosi jabatan terhadap  kinerja karyawan. Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sample menggunakan random sampling. Sample dalam penelitian ini berjumlah 65 responden dengan teknik pengumpulan data menggunakan kuesioner online dan juga sebar kertas kuesioner. Teknik analisis data menggunakan analisis deskriptif, analisi uji validitas dan reliabilitas serta dilakukan uji asumsi klasik yang selanjutnya dilakukan analisis regresi linear berganda. Hasil penelitian menggunakan perhitungan analisis regresi linear berganda  menunjukkan bahwa variabel insentif dan promosi jabatan berpengaruh positif terhadap kinerja karyawan.                This research aims to determine the effect of  variable incentive and job promotion on employee performance. This study uses quantitative methods with sampling techniques using random sampling. The sample in this study amounted to 65 respondents with data collection techniques using online questionnaires and also scatter paper questionnaires. The data analysis technique used descriptive analysis, validity and reliability test analysis and classical assumption test was carried out, which was then carried out by multiple linear regression analysis. The results of the study using multiple linear regression analysis showed that incentive variables and job promotion had a positive effect on employee performance.Kata Kunci: Isentif, Promosi, Kinerja Karyawan
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA PROGRAM STUDI AKUNTANSI UNTUK BERKARIR SEBAGAI KONSULTAN PAJAK Kartika Damayanti; Asep Kurniawan
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 9, No 1 (2021): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v9i1.5000

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi, self-efficacy, motivasi, pertimbangan pasar kerja, nilai-nilai sosial, dan pengaruh orang tua terhadap minat mahasiswa program studi akuntansi untuk berkarir sebagai konsultan pajak. Metode yang digunakan dalam pengambilan sampel adalah metode non-probability sampling dengan teknik purposive sampling dan jumlah sampel dalam penelitian ini berjumlah 220 responden yang merupakan mahasiswa program studi Akuntansi yang berkuliah di Perguruan Tinggi yang berada di Jawa Barat. Hasil penelitian menunjukkan bahwa secara parsial, variabel persepsi, self-efficacy, dan pertimbangan pasar kerja tidak berpengaruh terhadap minat mahasiswa program studi akuntansi untuk berkarir sebagai konsultan pajak. Sedangkan variabel motivasi, nilai-nilai sosial, dan pengaruh orang tua berpengaruh terhadap minat mahasiswa program studi akuntansi untuk berkarir sebagai konsultan pajak. Secara simultan hasil penelitian menunjukkan bahwa variabel persepsi, self-efficacy, motivasi, pertimbangan pasar kerja, nilai-nilai sosial, dan pengaruh orang tua mempengaruhi minat mahasiswa program studi akuntansi untuk berkarir sebagai konsultan pajak.This study aims to determine the effect of perception, self-efficacy, motivation, labour market considerations, social values, and the influence of parents on the interest of accounting study program students for a career as a tax consultant. The method used in sampling is a non-probability sampling method with purposive sampling technique, and the number of samples in this study amounted to 220 respondents who were students of the Accounting study program studying at universities in West Java. The results showed that partially, the variables of perception, self-efficacy, and labour market considerations had no effect on the interest of accounting study program students for a career as a tax consultant. Meanwhile, the variables of motivation, social values, and the influence of parents affect the interest of accounting students for a career as a tax consultant. However, simultaneously the results of the study indicate that the variables of perception, self-efficacy, motivation, labour market considerations, social values, and the influence of parents affect the interest of accounting students for a career as a tax consultant.
ANALISIS HUBUNGAN ANTARA DIMENSI BUDAYA KINERJA ORGANISASI DENGAN KERANGKA TEORI HOFSTEDE Wulansari Syaidatul Sahar; Asep Kurniawan
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 8, No 2 (2020): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v8i2.2837

Abstract

Budaya bukan hanya alat untuk mengatasi, tetapi juga dimaksudkan untuk menciptakan kesadaran atau pembelajaran untuk menopang aktivitas manusia dan membantu menjelaskan banyak perilaku manusia. dalam perkembangan yang efektif di suatu bangsa sangat penting bagi suatu organisasi untuk mendapatkan hasil yang maksimal sehingga budaya organisasi yang efisien dapat diakui sebagai salah satu faktor yang tampaknya selalu dikaitkan dengan berbagai organisasi yang sukses. Cara mengukur budaya yang digunakan oleh para peneliti ilmu sosial adalah dengan menggunakan dimensi-dimensi budaya yang dikembangkan oleh Hofstede dimana dimensi-dimensi tersebut meliputi: Power Distance, Group Attachment, Gender Association, Uncertainty Avoidance, Time Orientation dan Indulgence.
PERBANDINGAN PENILAIAN EKSPEKTASI, KUALITAS LAYANAN, DAN TINGKAT KEPUASAN PELANGGAN PADA HOTEL PUDU MALAYSIA Kartika Damayanti; Asep Kurniawan
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 8, No 1 (2020): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v8i1.2839

Abstract

Studi ini membandingkan penilaian mahasiswa program studi akuntansi dan manajemen untuk ekspektasi layanan dan kualitas layanan serta kepuasan pelanggan setelah menggunakan layanan penginapan yang disediakan oleh Hotel Sentral Pudu Malaysia. Teknik pengambilan sampel menggunakan simple random sampling. Berdasarkan kriteria ini, sampel yang didapatkan adalah 114 mahasiswa. Alat analisis dalam penelitian ini adalah uji perbedaan non-parametrik yang terdiri dari uji Kolmogorov-smirnov dan uji mann-whitney. Hasil penelitian menunjukkan bahwa menurut uji tersebut tidak ada perbedaan yang signifikan dalam penilaian ekspektasi layanan antara mahasiswa program studi akuntansi dan manajemen. Untuk kualitas layanan, tes Kolmogorov-Smirnov menunjukkan bahwa tidak ada perbedaan yang signifikan dalam penilaian tingkat kualitas layanan antara mahasiswa program studi akuntansi dan manajemen, sedangkan tes Mann-Whitney secara signifikan terdapat perbedaan penilaian tingkat kualitas layanan antara mahasiswa program studi akuntansi dan manajemen. Dan untuk kepuasan pelanggan, dalam dua tes dinyatakan terdapat perbedaan signifikan terhadap tingkat kepuasan pelanggan antara mahasiswa program studi akuntansi dan manajemen.This study compares the value of accounting and management study programs students for service expectations and service quality and customer satisfaction after using lodging services provided by the Sentral Pudu Malaysia Hotel. The sampling technique uses simple random sampling. Based on these criteria, the sample obtained was 114 students. The analytical tool in this study is non-parametric consisting of the Kolmogorov-smirnov test and the mann-whitney test. The results showed that according to the test there were no significant differences in the assessment of service expectations between accounting and management study program students. For service quality, the Kolmogorov-Smirnov test shows that there is no significant difference in the assessment of service quality levels between accounting and management study program students, while the Mann-Whitney test has significant differences in the assessment of service quality levels between accounting and management study program students. And for customer satisfaction, in the two tests stated there are significant differences in the level of customer satisfaction between students of accounting and management study programs.
THE INFLUENCE OF ACADEMIC PRESSURE, OPPORTUNITY OF CHEATING AND RATIONALIZATION OF CHEATING ON THE BEHAVIOR OF ACADEMIC CHEATING WITH PERCEPTION OF ACCOUNTING ETHICS AS A MODERATING VARIABLE (ON STIE SUTAATMADJA SUBANG ACCOUNTING STUDENTS) Vina Nur Alviani; Asep Kurniawan; Bambang Sugiharto
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.69

Abstract

The purpose of this research is to determine the effect of fraud triangle (academic pressure, opportunity of cheating and rationalization of cheating) to have positive effect on the behavior of academic cheating with the perception of accounting ethics as a moderating variable on STIE Sutaatmadja Subang accounting students. The population in this study were students of accounting department of STIE Sutaatmadja Subang generetions 2014, 2015, 2016 and 2017 as many as 215 students. To determinate the size of the sample using slovin formula and the result is 140 sample students. Sample selection technique using probability sampling while for sampling in this study is using simple random sampling. The dependent variable of behavior of academic cheating. The independent variables are academic pressure, opportunity of cheating and rationalization of cheating. And one moderating variable of perception of accounting ethics. The methods of data analysis is using descriptive statistic and inferential statistic. The result showed that academic pressure had a significant negative effect on behavior toward academic cheating, opportunity of cheating and rationalization of cheating had a significant positive effect on the behavior of academic cheating and the perception of accounting ethics did not moderate academic pressure, opportunity of cheating and rationalization of cheating on behavior of academic cheating.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION AND INTERNAL CONTROL EFFECTIVENESS ON THE PERFORMANCE OF EMPLOYEES (CASE STUDY ON MICRO, SMALL, MEDIUM ENTERPRISES SUBANG REGENCY) Agnes Sinta Harini; Asep Kurniawan; Indah Umiyati
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.75

Abstract

The research was conducted on MSMEs located in the district of Subang. The purpose of this research is to find out the influence of accounting information system implementation and internal control on the performance of employees. The method of research is quantitative method. The sample collection technique is conducted by performing non probability sampling and Purposive sampling technique approach based on certain criteria set by the researchers using a questionnaire as a data collection tool. As for which a sample of this study were 100 respondents. Data were analyzed using multiple linear regression analysis by using computer program of SSPS (Statistical Package Social Science) V.20.0 for Windows. The questionnaire was tested for validity and reliability test. In this study using a classic assumption test including normality test, multicoloniarity test, heteroskodastisitas test. As for testing the hypothesis in this study using a test determination coefficient, F test and t test. The results of the study with multiple regression indicate that (1) the accounting information system positive and significant impact on the performance of employees, (2) internal control of positive and significant effect on the performance of employees, (3) accounting information systems and internal control, simultaneously positive and significant impact on the performance of employees. The determination coefficient analysis (R²) is 0.566 which means that the accounting information system (X1) and payment punctuality of account receivable (X2) has influence 56,6% and the remaining is 44,4% is explained by other variables which are used in this research.
Co-Authors Agnes Sinta Harini Ai Nuraisah Ai Nuraisah Ai Susanti Amelia Andini Aprillia Verra Puspita Ari Yulianti Asri Suangga Bambang Sugiharto Dede Sevi Dilasari Dilasari Dinda Dwi Agista Evi Susilawati Fajar Meiyanti Fenty Yulianti Fitriyani Fitriyani Hazelin Falina Binti Rosli Icih Icih Icih Ina Nurlela Indah Umiyati Inggit Aprilia Intan Cynthia Irwan Fathurrahman Kalisma Ratna Apriani Kartika Damayanti Kiki Ratnasari Komarudin Mustopa Leli Mulyani Lita Tribuana Mala Ayu Anggita Muhammad Muaz Bin Zainudin Nenden Maulida Yuliawati Nurhamidah Nurhamidah Obi Pangestu Putri, Trisandi Eka Rosida Rosida Rumini Rumini Sarmila Pengestika Silvia Marcelina Solly Aryza Sri Mulyati Suhendra Suhendra Vina Nur Alviani Wini Komalasari Wini Komalasari Wulansari Syaidatul Sahar Yolisia Framita Agus Yuliani Karlina Yuri Haspari Yuyun Yunengsih