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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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SPIRITUALITY AS A POTENTIAL PSYCHOLOGICAL (PSYCAP) TOOL FOR FACING ACADEMIC STUDENTS IN ACCOUNTING STUDENTS Wini Komalasari; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.244

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
THE INFLUENCE OF QUALITY OF HUMAN RESOURCES SERVICES AND STUDENTS 'INVOLVEMENT OF STUDENTS' COGNITIVE LEARNING OUTCOMES (STUDY ON STIE SUTAATMADJA AND KOLEJ UNIVERSITI ISLAM ANTARBANGSA) Nenden Maulida Yuliawati; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.245

Abstract

The purpose of this study was to determine whether there was an influence or not from the quality of human resource services and student involvement on student cognitive learning outcomes. The approach used is multiple linear regression, based on the T test and F test for data processing. The main finding is the effect found to assess student cognitive learning outcomes. The results of this multiple linear regression approach provide specific guidance for educational institutions in improving student cognitive learning outcomes.
ACCOUNTING STUDENT LEADERSHIP BEHAVIOR: A DILEMMA FOR HIGHER EDUCATION Yusep Mulyana; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.246

Abstract

The position and role of accountants in organizations are not related to decision-making positions and for this reason accounting students do not identify themselves as leaders in their future careers. Motivated by these assumptions, this study aims to determine the relationship between curriculum and ethics on career choices of accounting students and to find out the relationship between curriculum and decision making processes on accounting student leadership behavior. The samples used in the study were 70 respondents from STIESA accounting students and KUIS accounting students. Analysis of the data in this study uses correlation analysis with the help of SPSS version 22. The results of the analysis show that the relationship between curriculum and career choices in STIESA is negative, in QUIZ is positive and when combined STIESA and QUIZ the relationship that occurs is positive. The relationship that occurs between ethics and career choices in STIESA, QUIZ and in general when the analysis is combined is positive. While the relationship between curriculum and leadership behavior at STIESA is negative, the QUI is positive and the combination of STIESA and QUI is positive. Then the relationship that occurs between the decision making process and leadership behavior in STIESA, QUIZ and in general when the analysis is combined between STIESA students and QUI students is positive.
PENGARUH LITERASI KEUANGAN, SIKAP LOVE OF MONEY, DAN PENGETAHUAN LAPORAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN UMKM DI WILAYAH KABUPATEN SUBANG Irwan Fathurrahman; Icih Icih; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.615

Abstract

Many Micro, Small, Medium Enterprises (MSMEs) in Indonesia still do not conduct financial management behavior or there is no financial separation between business money and daily necessities. This study aims to determine the effect of financial literacy, love of money attitudes, and knowledge of financial statements on the behavior of financial management umkm in the Subang Regency. The population used in this research is MSME type of microbusiness in the area of ​​Subang Regency. The sampling technique used in this study is the "non-probability sampling" method and the sampling technique uses "purposive sampling". Samples taken as many as 120 people / respondents. The analytical tool used in this research is descriptive analysis, classic assumption test, and hypothesis testing using multiple regression. The results of this study indicate that financial literacy and attitude variables love of moneypartially positive and significant effect, while knowledge of financial statements is partially positive and not significant effect on financial management behavior. Then the three variables of financial literacy, the attitude of love of money and knowledge of financial statements simultaneously have a positive and significant effect on financial management behavior.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKUKAN PENGGELAPAN PAJAK Yuliani Karlina; Asep Kurniawan; Indah Umiyati
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.670

Abstract

Indonesia is a developing country that needs funds to finance its development. In order to finance all the interests of the state in realizing a better national economy, an APBN (State Revenue and Expenditure Budget) is prepared. The taxation sector is the largest sector that contributes to the State Budget. However, in the implementation of tax revenue does not match the predetermined target, one of the causes of this is due to tax evasion by taxpayers. This study aims to examine the factors that influence the intention to commit tax evasion. This research is a quantitative research with data collection techniques using a questionnaire distributed to taxpayers who are registered free workers at KPP Pratama Subang. The sample used in this study was 118 respondents using purposive sampling technique and an error rate of 5%. The analysis technique uses multiple linear regression analysis. The results showed that the coefficient of determination R2 was 0.374, which means that the dependent variable could be explained by the independent variable at 37.4% and the remaining 62.6% was explained by other variables. The results of this study conclude that partially the variable love of money, tax system, tax justice, tax discrimination, and tax sanctions has no effect on tax evasion, while the variable understanding of taxation has a negative effect on tax evasion and the variable religiosity has a negative effect on tax evasion. Simultaneously, the variable love of money, tax system, tax justice, tax discrimination, understanding of taxation, taxation sanctions and religiosity have an effect on the variable tax evasion.
PENGARUH FINANCIAL LITERACY, LIFE STYLE, LOCUS OF CONTROL DAN DEMOGRAFI TERHADAP PERILAKU KONSUMTIF GENERASI MILENIAL DI KOTA SUBANG Dilasari Dilasari; Sri Mulyati; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.671

Abstract

This study aims to determine the effect of financial Literacy, Life style, Locus of control and demographics on the consumption behavior of millennial generation in the city of Subang. Consumptive behavior is an action that prioritizes desires rather than needs, therefore consumption activities are actions taken to meet needs, if consumption is excessive, a consumptive behavior will occur.This research was conducted to the millennial generation in the city of Subang, aged 20 - 35 years in 2020. The method used in this study is a quantitative method. The number of samples in this study were 200 people, sampling using nonprobability sampling techniques with a purposive sampling approach. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that simultaneous financial literacy, life style, locus of control, and demographics influence the consumptive behavior of millennials in Subang City, Whereas according to the results of the hypothesis partially financial literacy variables, life style, positive and significant influence on consumptive behavior of millennial generation in Subang, locus of control variables have a negative and significant effect on consumptive behavior of millennial generation in Subang, while demographic variables (gender), and demographic (income) does not affect the consumption behavior of millennial generation in the city of Subang.
THE EFFECT OF FINANCIAL DISRESS ON STOCK PRICES WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE Sri Mulyati; Asep Kurniawan; Rosida Rosida
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.888

Abstract

The purpose of this study was to determine the effect of financial distress on stock prices with earnings management as a moderating variable. The population in this study were 41 Hotel, Restaurant and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange (quarter 1, quarter 2, quarter 3 and quarter 4) before the COVID-19 pandemic and in 2020 (quarter 1, quarter 2, quarter 3 and quarter 4) and during the COVID-19 pandemic). Based on the purposive sampling method, the samples used were 20 companies. The hypothesis in this study was tested using multiple linear regression and MRA. The results of the first hypothesis from this study indicate that financial distress has a significant negative effect on stock prices with the results of the t-test known that the t-count value (-2.569) > t table (-1.654) and the significance level (0.011) <0.10. The results of the second hypothesis show that earnings management has a significant positive effect on stock prices with the results of the t count (1.874) > t table (1.654) and the significance level (0.063) < 0.10. The results of the third hypothesis show that earnings management as a moderating variable does not affect the effect of financial distress on stock prices, which means that earnings management does not strengthen or weaken the level of financial distress on stock prices with a significant value of 0.423 greater than the error tolerance value = 0.10
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN, PENDAPATAN DAN FAKTOR DEMOGRAFI TERHADAP KEPUTUSAN BERINVESTASI Asep Kurniawan; Ai Susanti
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.890

Abstract

This study aims to determine the effect of financial literacy, financial behavior, income and demographic factors on investment decisions, either partially or simultaneously. The data used in this study is primary data by distributing questionnaires. The method used in sampling is probability sampling method with convenience sampling technique and the number of samples in this study is 200 respondents, which are Civil Servants (PNS) and Private Employees. in Subang Regency. The data was processed using data quality test methods, different tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results showed that partially financial literacy variables and financial behavior variables had a positive and significant effect on investment decisions. The income variable has no effect on investment decisions, while the gender and age variables have a negative effect on investment decisions. Simultaneously, the research results show that simultaneously the variables of financial literacy, financial behavior, income, gender and age affect investment decisions.
FACTORS THAT INFLUENCE IMPULSIVE BUYING Asep Kurniawan; Aprillia Verra Puspita
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.891

Abstract

This study aims to determine the factors that influence impulsive buying either partially or simultaneously. The data used in this study is primary data by distributing questionnaires in the form of google form. The method used in sampling is probability sampling method with convenience sampling technique and the number of samples in this study were 200 respondents, who were college students and students majoring in accounting in Subang Regency. The data was processed using data quality test methods, different tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results showed that partially the neuroticism and extraversion variables had a positive and significant effect on impulsive buying. While the mental accounting and conscientiousness variables have no effect on impulsive buying. Simultaneously, the results showed that the variables of mental accounting, conscientiousness, neuroticism, and extraversion simultaneously influenced impulsive buying.
THE EFFECT OF MINIMAL CAPITAL, PERCEIVED RETURN, PERCEIVED RISK AND TECHNOLOGICAL PROGRESS ON STUDENT INTEREST IN THE ISLAMIC CAPITAL MARKET Bambang Sugiharto; Asep Kurniawan; Sarmila Pengestika
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.894

Abstract

This study aims to determine the effect of minimal capital, perceived return, perceived risk and technological progress on students' interest in investing in the Islamic capital market. This research uses quantitative method with purprosive sampling technique. The population in this study were economic and non-economic students in West Java, with a total of 240 students as respondents. Data collection in this study used a questionnaire distributed online to economic and non-economic students in West Java. Hypothesis testing is done by multiple regression analysis. The results showed that minimum capital had a significant effect on students' investment interest in the Islamic capital market. Perceived return has no effect on students' interest in investing in the Islamic capital market. Meanwhile, the risk perception variables and technological advances affect the students' interest in investing in the Islamic capital market
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