cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Eny Maryanti
Contact Email
jas@umsida.ac.id
Phone
+6282230253256
Journal Mail Official
jas@umsida.ac.id
Editorial Address
Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
Location
Kab. sidoarjo,
Jawa timur
INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2018): July" : 6 Documents clear
Dampak Tax Amnesty Terhadap Pelaku UMKM di Kabupaten Sidoarjo: The Impact of Tax Amnesty on MSME Actors in Sidoarjo Regency Nirwana, Nihlatul Qudus Sukma
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1566

Abstract

This study aims to 1) To analyze interpretively the impact of the implementation of tax amnesty on MSMEs in Sidoarjo district. 2) To analyze and follow up the monitoring and evaluation model of the Tax Amnesty against MSME Actors in Sidoarjo Regency. The research subjects were MSME actors who performed Amnesty Taxes. The technique of collecting data uses In Depth Interview, Literature Study, Documentation. The technique of analyzing data uses qualitative data which is demonstrated by Focus Group Discussion (FGD). From the results of the study there are (1) negative impacts obtained: (a) weakening tax administration and reducing state revenues, (b) increasingly widening the income distribution gap, (c) creating social and racial jealousy, (d) the perception that Indonesia is a failed country because unable to enforce the rule of law in his own country. Whereas Dapak is positively obtained (a) Increasing state income, (b) Giving birth to new tax objects, (c) Secrets of taxpayers participating in the tax amnesty guaranteed security, (d) Increasing the growth of the property industry in the country, (e) Tax elimination that should be owed (f) Improve taxpayer compliance. (2) there are still many MSME actors in Sidoarjo who do not carry out Tax Amnesy because the public is afraid that in relation to the reduced profits (3) there is a lack of socialization and simulation of tax amnesty carried out by the government.
Pengaruh Kinerja Keuangan Terhadap Closing Price Pada Perusahaan Manufaktur yang Terdaftar di Bei (2013-2016): The Effect of Financial Performance on Closing Prices in Manufacturing Companies Listed on the Stock Exchange (2013-2016) Siswanti, Dewi; Ahmad, Ahmad
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1390

Abstract

This study aims to determine the effect of financial performance of the closing price on the company manufacturing the listed in BEI (2013-2016). The sub sector manufacturing company selected is plastic and packaging, there are 11 company that totaly company of this categori, with regard sequence and completness of the data financial statements available in the IDX continuosly from 2013-2016. Correlation coefficient between 7 independent variables with closing price of 0,859 so that the coefficient of determinant r2 0,738. This mean the ability of variable X (Current Rate, DER, ROE, GPM, OPM, NPM and EPS) in explaining the diversity of varible Y (Closing price) for 73,8%. While the rest of the 26,2 described by other variables. Variable partial most positive effect is NPM, while the most small effect is GPM, two variable which ROE and OPM influence inversely, namely the reduction of the coefficient of the raise the variable Y.
Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016: Village Financial Management: A Study in Ploso Village, Jombang District, 2012-2016 Fiscal Year Andrianto, Andrianto
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1565

Abstract

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.
Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment: Tekanan Ketaatan, Etika Profesi, Sikap Skeptis dan Independensi Terhadap Keputusan Audit Pratama, Bima Cinintya; Ahmad, Zulfikar Ali; Innayah, Maulida Nurul
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

Abstract

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.
Apakah Theory Planned of Behaviour Dapat Mempengaruhi Perilaku Academic Fraud? Can The Theory Planned of Behavior Affect Academic Fraud Behavior? Biduri, Sarwenda
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.2097

Abstract

The purpose of this research is (1) to analyze the impact on interest behave (2) to analyze is a subjective influences interest behave (3) do control behavior perceived influences interest behave (4) is a moral obligation influences interest behavior (5) do interest behave influences behavior student academic dishonesty . This research uses the quantitative with the survey through the questionnaire and it will be distributed in stiesia, university wijaya kusuma, university trunojoyo, muhammadiyah university sidoarjo.This research using two types of variables, the independent variable and variable dependen.variabel independent is the type variables explain or affect other variables, namely kontruk attitude, subjective norm, control behavior that perceived and moral obligation.The testing of hypotheses in this research use some help software Smart PLS. The result of this research is a moral obligation significant to academic interest, control the significant to academic interest, a norm subjective do not affect significant impact on academic interest, and interest academic significant to behavior dishonesty academic.
Flypaper Effect Pada Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Daerah (Studi Pada Pemerintahan Kabupaten/Kota di Provinsi Jawa Timur, Jawa Tengah dan Jawa Barat Periode 2011-2013): Flypaper Effect on Regional Original Income (PAD) and General Allocation Funds (DAU) on Regional Expenditures (Study on District/City Governments in East Java, Central Java and West Java for the Period 2011-2013) Suryani, Ade Irma
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.2098

Abstract

This study aims to determine the effect of local revenue (PAD) and the General Allocation Fund (DAU) to the Expenditures of Regional as well as the possibility of flypaper effect on the country/city in East Java, Central Java and West Java the period 2011-2013. The method used in thus research is quantitative method. The population used is the district/city in East Java, Central and West Java. Sampling using purposive sampling and sample in this research is 100 district/cities with details of East Java Province 38 District/city, West Java 35 district/city and West Java 27 district/city.The data used in this research is secondary data which the data obtained from reports of Regional Budget obtained via the website Ministry of Finance of the Republic of Indonesia Directorate General of Regional Financial Balance. The analysis in this research is using descriptive analysis, classical assumption test and multiple linear regression. Result from this research that indicates that the local revenue (PAD) affects regional expenditure as well as with the General Allocation Fund (DAU) also affects regional expenditure and occurred flypaper effect on the country/city in East Java,Central Java and West Java periods 2011-2013.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2026): January Vol. 9 No. 2 (2025): July Vol. 9 No. 1 (2025): January Vol. 8 No. 2 (2024): July Vol. 8 No. 1 (2024): January Vol. 7 No. 2 (2023): July Vol. 7 No. 1 (2023): January Vol. 6 No. 2 (2022): July Vol. 6 No. 1 (2022): January Vol. 5 No. 2 (2021): July Vol. 5 No. 1 (2021): Januari Vol. 4 No. 2 (2020): July Vol. 4 No. 1 (2020): January Vol. 3 No. 2 (2019): July Vol. 3 No. 1 (2019): January Vol. 2 No. 2 (2018): July Vol. 2 No. 1 (2018): January Vol. 1 No. 2 (2017): July Vol. 1 No. 1 (2017): January More Issue