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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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The effect of intellectual intelligence, emotional intelligence, spiritual intelligence and understanding of the accountant’s code of ethics on the ethical behavior of accounting students Asep Kurniawan; Ai Nuraisah; Icih
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art29

Abstract

The various results of previous studies causes this research to be carried out again to obtain empirical evidence. This study aim to examine some variable that influence ethical behavior of accounting students, such as intellectual intelligence, emotional intelligence, spiritual intelligence and understanding of accountants' code of ethics. This study uses quantitative and using questionnaire to collect data. The tests carried out are validation and reliability tests. The data analysis method used is descriptive statistical analysis, classical assumption test, and hypothesis testing. The results show that intellectual intelligence, emotional intelligence, spiritual intelligence, and understanding of the accountant's code of ethics simultaneously influence the ethical behavior of accounting students and partially intellectual intelligence, spiritual intelligence, and understanding of the accountant's code of ethics have a positive effect on the ethical behavior of accounting students. But emotional intelligence has no effect on the ethical behavior of accounting students.
THE EFFECT OF INTELLECTUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND UNDERSTANDING OF THE ACCOUNT PROFESSIONAL CODE OF CONDUCT ON THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENTS AND THEIR IMPACT ON INTEREST TO BE A PUBLIC ACCOUNTANT Asep Kurniawan; Ai Nuraisah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1012

Abstract

There are many differences in the results of research regarding the variables of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical behavior of accounting students. The diversity of the results of these studies causes this research to be carried out again to obtain empirical evidence. Researchers are interested in conducting research with the title "The Effect of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Understanding of the Code of Ethics of the Accounting Profession on the Ethical Behavior of Accounting Students and Their Impact on Interest in Becoming a Public Accountant". This study uses quantitative data types. Data collection techniques using questionnaires or questionnaires, questionnaires or questionnaires. In this study, there are three research variables, namely: (1) dependent variable: interest in becoming a public accountant (Z); (2) Intervening variables: ethical behavior of accounting students (Y), and (3) Independent variables: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Understanding of Accountants' Code of Ethics. The tests carried out are validation and reliability tests. The data analysis method used is descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of the analysis show that partial intellectual intelligence has a positive effect on the ethical behavior of accounting students. The results of the analysis show that partial emotional intelligence has no effect on the ethical behavior of accounting students. Partially, spiritual intelligence has a positive effect on the ethical behavior of accounting students. Partially, the variable understanding of the accountant's code of ethics has a positive effect on the ethical behavior of accounting students. Partially, the variables of intellectual intelligence (X1), emotional intelligence (X2), spiritual intelligence (X3), and understanding of the accountant's code of ethics (X4) simultaneously influence the ethical behavior of accounting students. The ethical behavior of accounting students has no effect on their interest in becoming a public accountant
Pengaruh Literasi Keuangan, Kontrol Diri, Konformitas Hedonis, Penggunaan Electronic Money, Gaya Hidup dan Lingkungan Teman Sebaya Terhadap Perilaku Konsumti Asep Kurniawan; Sri Mulyati; Lita Tribuana
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1011

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya secara parsial dan simultan. Data yang digunakan dalam penelitian ini adalah data primer dengan cara penyebaran kuesioner. Metode yang digunakan dalam pengambilan sampel adalah metode non probability sampling dengan teknik purposive sampling dan jumlah sampel dalam penelitian ini berjumlah 202 responden yang merupakan mahasiswa jurusan Akuntansi yang berkuliah di Universitas yang berada di Jawa Barat. Data tersebut diolah menggunakan metode uji asumsi klasik, analisis linear berganda, uji t dan uji F. Hasil penelitian menunjukan bahwa secara parsial (uji t), variabel literasi keuangan dan konformitas hedonis tidak berpengaruh terhadap perilaku konsumtif. Sedangkan variabel kontrol diri, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh terhadap perilaku konsumtif. Hasil secara simultan (uji F) menunjukan bahwa literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh secara simultan terhadap perilaku konsumtif.
THE EFFECT OF TAXPAYER AWARENESS, MORAL RESPONSIBILITY, EFFECTIVENESS PROGRAMME OF SAMSAT BULAT, AND PERCEPTIONS OF FISCUS SERVICE PERFORMANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE Asep Kurniawan; Indah Umiyati; Inggit Aprilia
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1019

Abstract

This study aims to determine the effect of taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance on taxpayer compliance in the Karawang Regency area. This type of research uses a quantitative approach with convenience sampling technique. The data used in this study is primary data in the form of questionnaires distributed to motorized vehicle taxpayers in the Karawang Regency area. This study uses multiple linear analysis and regression models using the classical assumption test. The results of partial hypothesis testing prove that the moral obligation and effectiveness of the mobile Samsat program have a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, taxpayer awareness and perception of tax service performance have no significant effect on motor vehicle taxpayer compliance. The results of the study simultaneously show that taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance have a positive and significant effect on motor vehicle taxpayer compliance with a coefficient of determination of 35.2% while the remaining 64.8% is explained by other factors not examined.
FACTORS AFFECTING SHARIAH AUDIT QUALITY IN ISLAMIC BANKING (Comparative Study of Islamic banking in Indonesia and Malaysia in 2017-2020) Icih Icih; Silvia Marcelina; Asep Kurniawan; Hazelin Falina Binti Rosli
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 5 No 1 (2023)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the differences in the quality of sharia audits in Islamic banking in Indonesia and Malaysia based on the size of the sharia supervisory board, the size of the audit committee, the frequency of audit committee meetings, the reputation of public accounting firms, the specialization of the auditor industry and audit delays in Islamic banking in Indonesia and Malaysia during 2017-2020. This study uses quantitative data with the Mann Whitney U-test method. The results showed that there were differences in the quality of sharia audits in Indonesian and Malaysian Islamic banks based on the size of the sharia supervisory board, the reputation of public accounting firms, the specialization of the auditor industry and audit delays.
Can Cooperatives Change The Standard Living of Youth? Fajar Meiyanti; Asep Kurniawan; Icih Icih; Muhammad Muaz Bin Zainudin
Jambura Equilibrium Journal Vol 5, No 2 (2023): Vol 5. No. 2. July 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jej.v5i2.20960

Abstract

Typical of social economy employees focus on social good rather than economic gain. They prefer to work in a sector that prioritizes satisfaction and makes them feel valued. Besides that, youth prefer to work in large places that provide greater welfare for them too. So usually working in Socially oriented businesses is made the second choice or next choice by youth. Some countries have policies to engage youth in Cooperatives. Youth represent the most important group among the working-age population. But then can cooperatives enterprise, as socially-oriented businesses, can provide and change the standard of living of youth? What motivates youth to engage in the socially oriented businesses?. This article examines field data from youth employees at cooperative members in Subang and Selangor. A survey was conducted by interview, observation and documentation study. According to the findings, now day cooperatives and their networks can change standard living of youth, but not only about it, cooperative provide an expanded learning space for youth, although there is differentiation by age, education and type of cooperative. The results of this study can attract the attention of youth to choose cooperatives as a new way to motivate youth to change their standard of living through cooperatives and learn a lot about business attitudes from this socially oriented business.
EFFECT OF E-FILING SOCIALIZATION ON TAX COMPLIANCE WITH E-FILING UNDERSTANDING AS AN INTERVENING VARIABLE (CASE STUDY OF INDIVIDUAL TAXPAYERS OF EMPLOYEES REGISTERED ON KPP PRATAMA PURWAKARTA) Kiki Ratnasari; Asep Kurniawan; Asri Suangga
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.85

Abstract

This study aims to determine the effect of e-filing socialization on tax compliance. The study also aims to examine the effect of the understanding that acts as an intervening variable in the relationship between the socialization of e-filing on tax compliance. This research was conducted with a purposive sampling method that is included in the non-probability sampling with a sample of 80 respondents from individual taxpayers of employees registered on KPP Purwakarta. The data used are primary data through questionnaires, which contain respondents answers. Path Analysis is used to test the effect of intervening. The results of the study are E-Filing Socialization has positive effect on the understanding of e-filing, E-Filing socialization has positive effect on tax compliance, E-Filing Understanding has positive effect on tax compliance, e-Filing socialization has positive effect on tax compliance through e–filing understanding
ANALYSIS OF KNOWLEDGE OF TAXATION REGULATIONS, TAX AWARENESS AND PERFORMANCE OF ACCOUNT REPRESENTATIVE (AR) ON TAX MANDATORY COMPLIANCE Leli Mulyani; Asep Kurniawan; Indah Umiyati
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.87

Abstract

The purpose of this research is to (1) know the effect of tax regulation on taxpayer compliance, (2) influence of tax awareness to taxpayer compliance, (3) influence of Account Representative performance moderate between knowledge of taxation regulation to taxpayer compliance, and (4) Account Representative performance between tax awareness of taxpayer compliance. This research approach using quantitative method, while data analysis using descriptive data analysis. Population and samples in this study are individual taxpayers registered in KPP Pratama Subang, with the number of samples of 100 respondents. Sample selection technique in this research use incidental sampling technique. The data used in this study is primary data, primary data obtained from the distribution of questionnaires to individual taxpayers registered in KPP Pratama Subang. Data analyzed using stepwise regression analysis method and hypothesis test using Statistical Program from Society Science (SPSS) version 21. Based on the results of hypothesis testing in this study are (1) Knowledge of tax regulations have a positive effect on taxpayer compliance. (2) Tax awareness has a positive effect on tax compliance. (3) Account Representative performance does not reinforce the influence of tax regulation knowledge on taxpayer compliance. (4) Account Representative performance does not reinforce the influence of tax awareness on taxpayer compliance.
EFFECT SELF ASSESSMENT IMPLEMENTATION, TAXATION SOCIALIZATION, TAXATION SANCTION AND SERVICE QUALITY OF TAX AUTHORITIESTO COMPLIANCE LEVEL OF TAXPAYER OF MSMES PERPETRATORS AFTER IMPLEMENTATION OF GOVERNMENT REGULATION NO. 46 YEAR 2013 Suhendra Suhendra; Asep Kurniawan; Asri Suangga
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.91

Abstract

This research aimed to know the effect ofSelf AssessmentImplementation, Taxation Socialization, Taxation Sanction And Service quality tax authoritiesTo Taxpayer Compliance Level. The population in this research wase of Taxpayers of MSMEsperpetrators of trade centers. The data used were ordinal data were transformed using the MSI. The research method was descriptive analysis method with quantitative approach. The statistical method was multiple linear regression analysis, the coefficient of determination, t-test, F-test, by using SPSS for windows. The results of the research indicate that variableSelf AssessmentImplementation proved to have a positive influenceand significant effect on tax compliance rate variable, variable Taxation Socialization not proven to have a positive influence and significant effect on tax compliance rate variable, variable Taxation Sanction proved to have a positive influence and significant effect on tax compliance rate variable, variable Service quality tax authoritiesto have a positive influence and significant effect on tax compliance rate variable,and variable Self Assessmentimplementation, Taxation Socialization, Taxation Sanction And Service quality tax authoritiesto have a positive influence simultaneously and significant effect on tax compliance rate variable.
THE EFFECT OF TAXPAYER'S KNOWLEDGE OF TAXATION REGULATIONS, KNOWLEDGE OF INFORMATION SERVICES FOR MOTOR VEHICLE TAX PAYMENT AND POLICE OPERATIONS ON COMPLIANCE WITH COMPLIANCE TAX Kalisma Ratna Apriani; Icih Icih; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.92

Abstract

Motorized vehicles are one type of local tax, but there are still many taxpayers of motorized vehicles that are not compliant in paying motor vehicle taxes. So efforts are needed that can increase motor vehicle taxpayer compliance, some efforts that can increase vehicle taxpayer compliance are by increasing knowledge about motorized vehicle taxation regulations, knowledge of motor vehicle tax payment services and inspection of police operations. This study aims to determine the influence of knowledge about tax regulations, knowledge of information on motor vehicle tax payment services and police operations on motor vehicle taxpayer compliance. The population used in this study is motor vehicle taxpayers registered in Subang Sub-district Social Security System. The sample selection technique uses incidental sampling. Anyone who happens to meet with a researcher can be used as a sample. The analytical tool used in this study is multiple logistic regression statistical regression. The results of this study indicate that knowledge of motorized vehicle tax regulation has no evidence that it can affect motor vehicle taxpayer compliance, knowledge of motor vehicle tax payment service information there is evidence that it can affect motor vehicle taxpayer compliance, and police operations have no evidence of taxpayer compliance motor vehicle
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