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JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG

JIA
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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

Search results for , issue "Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 7 Documents clear

Pengaruh Sistem Pengendalian Intern Penggajian dan Sistem Informasi Akuntansi Penggajian terhadap Penggajian Dwi Septiani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Employee payroll system has been centralized means the payroll procedure is not set in the offices of their own area, but a distribution office that govern them. This research was conducted at PT. PLN (Persero) Distribution of Jakarta and Tangerang Area Bulungan. The data used is the employee payroll data from January 2012-December 2013. This study aims to determine the application and implementation of the internal control system of payroll and payroll accounting information system to the payroll at PT. PLN (Persero) Distribution of Jakarta and Tangerang Bulungan area, whether it has been carried out properly or not in practice. The method used is the method of observation and interview methods. The results showed partial correlation value between the internal control system of payroll and payroll accounting information system of the payroll amounted to 0,929 with the level of the relationship is very strong and partial correlation coefficients that t count 11.505> t table 2,080 which means there is a significant relationship between the internal control system of payroll and information systems payroll accounting to payroll at PT. PLN (Persero) Distribution of Jakarta and Tangerang Area Bulungan. And the results of multiple regression test of 9.9, which means when the internal control system of payroll and payroll accounting information system increased until an optimal (10), then the payroll to 9.9, then the hypothesis is Ha accepted conducted with simultaneous test done of F count 72> F table 3.47 which means there is influence between the internal control system of payroll and payroll accounting information system to the payroll at PT. PLN (Persero) Distribution of Jakarta and Tangerang Area Bulungan.

Analisis Pengaruh CAR, NPL dan NIM terhadap Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia Luh Nadi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to determine the effect of CAR, NPL, and NIM to profitability using a measuring instrument ROA in banks which had assets above Rp 100 trillion and is listed on the Indonesia Stock Exchange (BEI) in the period 2010 - 2014. This study uses regression analysis Data panel, where the panel data obtained from the combined data of cross section data (N), there are ten (10) companies and time series (t), there are 5 years. Thus, in this study there were 50 observational data. The result of the calculation of the effect of CAR on ROA, obtained by value t count <t-table (0,348 <2.0129) with significant value 0.7297> 0.05, CAR does not mean positive effect on ROA. NPL influence on ROA calculation, obtained by value t count <t-table (-3.055 <-2.0129) with significant value 0.0037 <0.05, which means NPL has negative effect on ROA. While calculating the effect NIM on ROA, obtained by value t count> t-table (2.939> 2.0129) with significant value 0.0051 <0.05, which means NIM. Ha the positive effect on ROA

Perception Analysis on Tax Audit Quality Jawa Barat I Regional Tax Office Analisis Persepsi Kualitas Pemeriksaan Pajak: Studi Kasus pada Kanwil DJP Jawa Barat I) Ferry Irawan
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This paper tries to investigate the quality of tax audit in Directorate General of Taxes (DGT) especially in Jawa Barat I Regional Tax Office (Kanwil DJP Jawa Barat I). In this research, we used a descriptive and qualitative approach. Also, we conduct a deep interview with several key persons in each tax office and officials at DGT Head Office. It is found that the quality of tax audit can be categorizedd as “good”. However, it needs continuous improvement.

Pengaruh Profesionalisme dan PengalamanAuditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan Neng Ira; Nofryanti -
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aimed to examine the effect of a professional auditor and the auditor's experience in the auditor's ability to detect fraud. This research was conducted through questionnaires by external auditors who work in the area of Tangerang and South Jakarta. Independent variables used is the professionalism of the auditor and the auditor's experience. The method used in this research is multiple linear regression, correlation test, determination coefficient test, F test, test t. From the results of this study showed that professionalism positive and significant impact on the ability of auditors to detect fraud in this case means that H1 is accepted, as well as the results showed that the auditor's experience has positive and significant impact on the ability of auditors to detect fraud in this case means that H2 is accepted. F Based on the test results indicate that the professionalism and experience of auditor has positive and significant impact on the ability of auditors to detect fraud together it means the H3 is accepted.

Pengaruh Pergantian Auditor, Komisaris Independen dan Leverage terhadap Integritas Laporan Keuangan Dian Widiyati; Yunita Kurnia Shanti
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to analyze and obtain empirical evidence about the effect of auditor switching, independent commissioners and leverage for the integrity of financial statements in property and real estate companies in Indonesia. Independent variables used in this study is auditor switching, independent commissioners and leverage. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism.Study’s sample was property and real estate companies listed in Indonesia Stock Exchange (IDX) period among 2010 – 2014. Data was collected by purposive sampling method. Total 190 data of financial statements companies were taken as study’s sampel. The method of analysis of this research used logistic regression.The result of this research showed that (1) auditor switching did not significantly effect the integrity of financial statements, (2) independent commissioners did not significantly effect the integrity of financial statements, (3) leverage significantly effect the integrity of the financial statements, (4) auditor switching, independent commissioners and leverage significantly effect the integrity of the financial statements.

Perencanaan Laba Tahun 2012 dengan Pendekatan Break Even Point pada Toko Larinda Tanggerang Muhhamad Rizal Saragih
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

The breakeven point is a device used to study the relationship between fixed costs, variable costs, semi-variable costs, sales, and profits. By knowing the break-even point, the company's managers can also target or plan the number of sales of the product in order to gain certain advantages. In addition, the break-even point can be used to see how far the sales order may not be reached intolerable that the company did not suffer a loss, and to determine the extent of the effect of sales price, cost and volume of sales to profits.The study was conducted on Larinda Shop aims to determine the Break Even Point (BEP); in rupiah or unit, and Sales Minimal be achieved to plan for profit in 2012. The research method is the research library, and field research.The data analysis method is using Break Even Point (BEP); in the unit, and the rupiah, and sales of at least that must be achieved in order to determine the level of desired profit. From this research it can be seen BEP total of Rp3.959.306.452, and a minimum total sales to be achieved in 2012 amounted Rp13.061.366.450 to earn a profit in 2011 amounted to Rp182.041.200 which is 10% greater than 2011 profit. In planning future sales targets, store Larinda can use the method break even Point on the product mix is to determine the magnitude of the break even point of each product, and minimalsales (sales at a minimum) to be achieved next period.

Pengaruh Persepsi Masyarakat Tentang Ke’Syariah’an Perbankan Syariah (Studi Pada Masyarakat Pamulang) Ahmad Syauqi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Islamic banking must be based on the principles of Islamic economics framework in accordance with Islamic law. Islam forbids usury and interest, but Islam has permitted profit and loss sharing. This research aims to analyze the influence of the level of people’s understanding toward Islamic banking, usury, interest and profit and loss sharing, and to analyze the relationship of Islamic Bank Customer Savers which are alsoConventional Bank Customer Savers. This research involved 100 respondents, all of whom are based on society in Pamulang. The result of the study showed that the level of people’s understanding toward Islamic banking is still relatively low. Their perception of how sharia Islamic banks, usury, interest, and the profit and loss sharing are varies, most of them still do not understand and know these terms. On the other side, the relationship between Islamic Bank Customer Savers which are also Conventional Bank Customer Savers and employment status and education level is closely associated. This has an impact on the public interest to save or take financing in Islamic banks is also lower. Islamic banks which supposed to be a prominent choice for the Muslim community is still inferior to conventional bank dominance. Thus, they need to evaluade themselves forward in order to increase the number of customers. Socialization is not only done by banking practitioners in banking settings, but it may be given by dai/khatib/ preachers in mosques, formal and informal meetings.

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Eka Rima Prasetya, M.Pd

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dosen01367@unpam.ac.id

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jia@unpam.ac.id

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Location
Kota tangerang selatan,

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Eka Rima Prasetya, M.Pd

Contact Email dosen01367@unpam.ac.id

Phone -

Journal Mail Official jia@unpam.ac.id

Editorial Address -

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Eka Rima Prasetya, M.Pd

Contact Email
dosen01367@unpam.ac.id

Phone
-

Journal Mail Official
jia@unpam.ac.id

Editorial Address
-

Location
Kota tangerang selatan,

Banten

INDONESIA