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All Journal Jurnal ASET (Akuntansi Riset) ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASS (Journal of Accounting for Sustainable Society) Journal of Taxation Analysis and Review
Bambang Sugiharto
STIE Sutaatmadja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
ANALYSIS OF SYSTEM QUALITY, INFORMATION QUALITY AND PERCEIVED USEFULNESS TO USER SATISFACTION Tiana Tiana; Bambang Sugiharto; 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.v1i01.71

Abstract

This study aims to test and analyze the quality of the system against perceived usefulness, the quality of information against perceived usefulness, the quality of the system to user satisfaction, Information Quality to user satisfaction and perceived usefulness to user satisfaction. The population in this research is employees teller and customer service department of Bank BJB in subang city. Sampling technique is nonprobability sampling by using purposive sampling method. The type of data used is primary data with questionnaire data collection method. Hypothesis testing used is Structural Equation Modeling (SEM) approach with variance Structural equation test or better known as Partial Least Square (PLS). The result of the research shows that Quality System has a significant positive effect on Perceived Usefulness, Quality of Information has a significant positive effect on Perceived Usefulness, Quality of System has a significant positive effect on user satisfaction, Information Quality has positive significant effect on user satisfaction, and Perceived Usefulness has no effect to User Satisfaction
ANALISIS POLA PRILAKU KEUANGAN MAHASISWA DI PERGURUAN TINGGI BERDASARKAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA DENGAN MENGGUNAKAN VARIABEL KONTROL DIRI SEBAGAI VARIABEL INTERVENING Susi Amelia; Bambang Sugiharto; Trisandi Eka Putri
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.v2i01.616

Abstract

Dalam penelitian ini memiliki tujuan untuk menganalisis pola perilaku keuangan mahasiswa dalam kehidupan sehari-hari berdasarkan faktor-faktor yang mempengaruhinya seperti jenis kelamin, lingkungan tempat tinggal, status mahasiswa yang sudah bekerja dengan yang belum bekerja, uang saku, dan perbedaan program studi yang diambil. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Adapun hasil penelitian ini menunjukkan bahwa terdapat perbedaan pola prilaku keuangan mahasiswa berdasarkan jenis kelamin, status mahasiswa yang sudah bekerja dan belum bekerja, dan uang saku. Sedangkan dilihat berdasarkan lingkungan tempat tinggal dan perbedaan program studi tidak terdapat perbedaan dalam pola prilaku keuangannya.
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
THE EFFECT OF LIQUIDITY, LEVERAGE, AND SALES GROWTH ON FINANCIAL DISTRESS WITH PROFITABILITY AS MODERATING VARIABLES Bambang Sugiharto; Trisandi Eka Putri; Risa Masyuniar Nur'alim
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.v3i01.895

Abstract

Financial distress is a condition that occurs when a company's cash flow is disrupted and suffers continuous operational losses which results in the company being unable to pay its obligations or leading to bankruptcy. So the company must know the causes that affect financial distress. Many factors indicate that the company will experience financial distress. This study aims to analyze the factors that affect financial distress with indicators of liquidity, leverage and sales growth and profitability as moderating variables. The results showed that the liquidity ratio calculated by the current ratio had a negative effect on financial distress. Leverage calculated by DAR (debt to asset ratio) has a positive effect on financial distress. Sales Growth which is calculated by current year's sales minus last year's sales and divided by last year's sales has a negative effect on financial distress. In addition, profitability as avariable is moderating only able to moderate the effect of liquidity on financial distress but is not able to moderate the effect of leverage and sales growth on financial distress.
THE EFFECT OF THE ASIAN STOCK PRICE INDEX ON THE JAKARTA COMPOSITE INDEX BEFORE AND DURING COVID-19 Trisandi Eka Putri; Bambang Sugiharto; Zahra Salsabila
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.v3i02.896

Abstract

This study aims to analyze and determine the effect of the Asian stock price index on the Composite Stock Price Index (IHSG) and the difference in stock prices before and during COVID-19 partially. In this study, the independent variables used are Strait Times Index (STI), Nikkei 225 (N225), KOSPI, Shanghai Composite Index (SSEC), Dubai Finance Market General (DFMG), National Stock Exchange Composite (NSEI) and Kazakhstan Stock Exchange. (KAASE) while the dependent variable is the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange. The data used in this study is daily time series data for the period October 1, 2019 to July 31, 2020 for each research variable. The results of this study partially show that STI, N225, KOSPI, SSEC, DFMG, NSEI and KASE have a significant effect on the IHSG. The coefficient of determination (R2) obtained is 97.3%, which means that the IHSG movement can be influenced by the seven stock price indices in Asia, while the remaining 2.7% is influenced by other factors not examined in this study.
THE EFFECT OF PROFITABILITY, CASH HOLDINGS, SALES GROWTH, INSTITUTIONAL OWNERSHIP STRUCTURE AND CORPORATE TAX RATE ON CAPITAL STRUCTURE Bambang Sugiharto; Trisandi Eka Putri; Qiara Luthfiani
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.v6i02.1010

Abstract

The study aims to determine the effect of profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate on the capital structure of a case study of Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020. In this study, using a purposive sampling method, and samples that fit the criteria 221 data were obtained on Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020. And the data were analyzed using IBM SPSS Statistics 22 program. Partial result (t-test), profitability and cash holdings have a negative significant effect on capital structure, sales growth has a positive significant effect on capital structure. Meanwhile, institutional ownership structure and corporate tax rate have no significant effect on capital structure. The simultaneous test result (F test) shows that the profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate simultaneously affect capital structure
THE EFFECT OF PROFITABILITY, LEVERAGE, INSTITUTIONAL OWNERSHIP COMPANY SIZE AND GENDER DIVERSITY OF THE BOARD OF COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE Bambang Sugiharto; Indah Umiyati; Winda Nuraini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1018

Abstract

The purpose of this study was to determine whether there is an effect of profitability, leverage, firm size, institutional ownership and gender diversity of the board of commissioners on the disclosure of Corporate Social Responsibility (CSR). In this study, various industrial companies have been listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data analysis method used is panel data regression analysis with the EVIEWS 9 program. Then the sample used in this study was 24 companies using non-probability sampling technique and using purposive sampling method in determining the sample criteria that have been set in this study. The results showed that partially the variables of firm size and institutional ownership had a significant positive effect on the disclosure of corporate social responsibility, while the profitability and gender diversity of the board of commissioners had a significant negative effect on the disclosure of corporate social responsibility. Then Leverage has no effect on the disclosure of corporate social responsibility. And the results of the study also show that simultaneously the variables of profitability, leverage, firm size, institutional ownership and gender diversity of the board of commissioners affect the disclosure of corporate social responsibility (CSR).
THE EFFECT OF DIVIDEND POLICY AND FINANCIAL PERFORMANCE ON COMPANY VALUE WITH THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION VARIABEL Bambang Sugiharto; Dhea Dinda Meliana
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1088

Abstract

The purpose of this study was to examine the effect of dividend policy and financial performance on company value with corporate social responsibility as a moderating variabel. This study uses a population of food and beverage sub sector companies on the Indonesia Stock Exchange, Malaysia Exchange, and Singapore Exchange in 2019-2021. The sample determination method used was purposive sampling, the sample used in the study was as much as 139 data. The methote of determining the hypothesis testing used in this study uses multiple regression analysis and moderating regression analysis. The result show that dividend policy have not effect on company value, while liquidity ,leverage and profitability has a positive effect on company value, and activity has a negative effect on company value. Meanwhile, corporate social responsibility is only able to moderate the effect of liquidity, leverage, and profitability on company value and is unabell to moderate the effect of dividend policy and activity on company value. And there are difference in the value of companies listed on the Indonesia Stock Exchange, Malaysia Exchange, and Singapore Exchange in 2019-2021.
FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING P-2 LAND AND BUILDING TAX IN SUBANG DISTRICT SUBANG REGENCY Ligarnisa Sabrina S; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1199

Abstract

Tax revenue has an important role in the development of the country, one of which is to support public facilities and the interests of the community. This shows that the state as much as possible can reduce the role of aid from abroad without having to rely on foreign debt. The country's development efforts will lead to an increase in the community's economy and an increase in the rate of economic growth. Therefore, it would be better if the community participates in paying taxes as an obligation and their involvement in government funding and administration. The purpose of this study was to examine the Factors Affecting Taxpayer Compliance in Paying Land and Building Taxes P-2 in Subang District, Subang Regency, The results of this study conclude that partially income, awareness, religiosity and tax service variables have no effect on taxpayer compliance. While the socialization and SPPT variables have an effect on taxpayer compliance. Simultaneously all variables of income, socialization, SPPT, awareness, religiosity, and service tax authorities affect the variable of taxpayer compliance.
Co-Authors Anestya Hayatunufus Hafsyah Aprillia Verra Puspita Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Dhea Dinda Meliana Fira Agustin Ika Nurbaeti Indah Umiyati Ligarnisa Sabrina S Noni Nissa Sholihah Prini Nurtina Dewi Putri, Trisandi Eka Qiara Luthfiani Rindianti Rindianti Risa Masyuniar Nur'alim Rumini Rumini Sarmila Pengestika Sri Mulyati Suangga, Asri Susi Amelia Tiana Tiana Vina Nur Alviani Winda Nuraini Yuli Maelani Zahra Salsabila