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INDONESIA
JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 7 Documents clear
Analisis Pengaruh Penerapan Green Accounting terhadap Kinerja Perusahaan Manufaktur dalam Bursa Efek Indonesia Sparta Sparta
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.20497

Abstract

This study aims to determine the effect of the application of green accounting on the performance of companies in the manufacturing sector. Green accounting is measured by environmental cost and environmental performance which are independent variables in this study. Meanwhile, company performance is measured by financial performance as proxied by ROA and company value as proxied by PER. This study was conducted on manufacturing companies that are PROPER participants and listed on the Indonesia Stock Exchange (IDX) for the period 2014 – 2019. This study uses multiple regression analysis to test this hypothesis. The sample in this study used purposive sampling method to obtain a sample of 120 companies in the manufacturing sector. The results of the first equation in this study indicate that environmental cost has no effect on financial performance and environmental performance has a positive influence on financial performance. While the results of the second equation in this study indicate that environmental cost has a positive effect on firm value and environmental performance has a negative effect on firm value. Suggestions for further research is to conduct research on other sectors on the IDX with the latest period so that the results obtained can provide an overview of the application of green accounting in each sector of different companies and get more accurate results
Peran Fintech Syariah dalam Meningkatkan Kinerja Keuangan UMKM Di Masa Pandemi Covid-19 Belinda Nurfadila; Dina Sabilatun Najah; Agus Maulana
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.9882

Abstract

This article aims to explain the role of Sharia Fintech in order to improve the financial performance of SME. This article uses literature study method by looking for references from several sources that are relevant to the topic. Researchers found that Sharia Fintech has a role in making it easier for SME  to get capital loans in an easy way and in accordance with Islamic law. During the Covid-19 pandemic like today, Sharia Fintech has a more role for SME. Apart from being a provider of capital loans, Sharia Fintech can also be used in the transaction process and financial management of SME. So that the financial performance of SME will be faster, easier, more efficient, and of course in accordance with the provisions and Islamic law.
Pengaruh Koneksi Politik dan Kepemilikan Asing terhadap Nilai Perusahaan Rizky Maulana; Andreas Vernando
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.12056

Abstract

This study investigates effect of political connections and foreign ownership on firm value. This study use 942 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2018. The panel data regression method with the fixed effect model is employed in the analysis. The regression is processed with Stata 15. This study uses two dependent variables for estimating the firm value, Tobin’s Q and PBV. Furthermore, political connections and foreign ownership are main independent variables, and control variables are size, leverage, and growth. This study finds that political connections and foreign ownership have no effect on firm value. 
Analysis of Invesment Opportunity Set, Capital Structure and Sales Growth on Profit Growth Khoirunnisa Azzahra; Siti Chaerunisa Prastiani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.20556

Abstract

This research is motivated by the importance of profit information for its users, both internal and external parties, making each company trying to increase its profits. However, for certain parties, there are those who do it in an unhealthy way to achieve their individual goals on company profit information. This is what makes the practice of profit manipulation currently happening in several companies with the aim of attracting investors to invest their funds in their companies. This study aims to obtain empirical evidence about the factors that influence earnings growth through the investment opportunity set, capital structure, and sales growth variables. This type of quantitative research uses secondary data taken from the BEI of manufacturing companies in the consumer goods industry for the period 2015 - 2020. The sampling method uses purposive sampling. The methodology used is the Chow test, Hausman test, descriptive statistical test, classical assumption test, and panel data regression analysis test using the Eviews program. The results of this study indicate that the investment opportunity set and structural capital have no effect, while sales growth has an effect on profit growth 
Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan dan Ukuran Dewan Direksi terhadap Financial Distress Rega Erlangga; Annisa Hakim Zamzami
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.14555

Abstract

The purpose of this study is to determine the effect of profitability, sales growth, company size, and board size on financial distress using data from coal mining sub-sector companies listed on the Indonesian stock exchange for the period 2014-2019. The method used in this research is quantitative research methods with secondary data. The population of the data in this study was 26 companies. The sample was taken using the purposive sampling method. This study uses multiple linear regression analysis techniques. The results of this study indicate that (1) ROA has a significant positive effect on financial distress, (2) Sales Growth has a significant negative effect on financial distress, (3) Company size and Board of Directors size have no effect on financial distress.
Penerapan E-Filing, Peran Relawan Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan WPOP Dalam Melaporkan SPT Tahunan Yolanda Pratami
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.16121

Abstract

In order to fulfil tax obligations and improve taxpayer compliance from year to year, DJP cooperates with universities to establish a Tax Center and a tax volunteer program. This study aims to empirically examine the effect of implementing e-filing, tax volunteers and taxpayer awareness on individual taxpayer compliance in reporting Annual Tax Returns at the Riau Islamic University Tax Center. WPOPs who report their annual tax returns at the Riau Islamic University Tax Center are the population in this study. The sample collection method is a purposive sampling of as many as 96 samples. Technical analysis of the data in this study using multiple regression analysis with the help of the SPSS program. The results of the studies prove that the implementation of e-filing and taxpayer awareness partially affects individual taxpayer compliance when the role of tax volunteers does not affect individual taxpayer compliance. Furthermore, the application of e-filing, the tax volunteers' role and the awareness of taxpayers simultaneously affect the compliance of individual taxpayers in reporting the Annual SPT.
Pengaruh Corporate Social Responsibility dan Capital Intensity terhadap Tax Avoidance dengan Sales Growth Sebagai Variabel Moderasi Mohammad Sobarudin; Endang Ruhiyat
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.22730

Abstract

This study aims to examine and provide empirical evidence regarding the effect of corporate social responsibility and capital intensity on tax avoidance with sales growth as a moderating variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2015-2020 period. The type of research used is quantitative research. The number of samples used in this study whereas 150 data from 25 manufacturing companies in the consumer goods industry during the period of 2015-2020 period, which was obtained using the purposive sampling method based on predetermined criteria. The data used is was secondary data in the form of audited annual financial reports for the 2015-2020 period obtained from the official website Indonesia Stock Exchange and the websites of each company. The data analysis technique used is as descriptive statistics and panel data regression analysis using Eviews 9 software. The results of this study were based on a partial test with a t test-test stating that corporate social responsibility has an effect on tax avoidance. In contrast, capital intensity has no effect on tax avoidance. Based on the simultaneous test, the F test states stated that simultaneously corporate social responsibility and capital intensity affect the practice of tax avoidance. Based on the interaction or moderation test, the MRA test stated that sales growth did not moderate the relationship between CSR and tax avoidance or the relationship between capital intensity and tax avoidance.

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