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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
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Search results for , issue "Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 7 Documents clear
ANALISIS KEMAMPUAN ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED UNTUK MENGUKUR KINERJA KEUANGAN PT INDOCEMENT TUNGGAL PRAKARSA, TBK Nur Fahmi; Sutardi Sutardi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.841 KB) | DOI: 10.32493/jiaup.v5i2.904

Abstract

The purpose of this study to analyze the financial performance of PT. Indocement Tunggal Prakasa, Tbk by Economic Value Added method and Market Value Added method. The research method used by the writer is descriptive quantitative. The results showed that the value of  EVA and MVA PT. Indocement Tunggal Prakasa, Tbk has fluctuated and reached positive value during 2011-2014. EVA and MVA positively indicates that the company is able to generate economic value added and create wealth for shareholders
PENGARUH PERSEPSI KUALITAS PELAYANAN KANTOR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI, TARIF PAJAK DAN ATURAN PAJAK TERHADAP TINGKAT KEPATUHAN DALAM MELAPORKAN PAJAK PENGHASILAN DI KPP MADYA TANGERANG Rananda Septanta
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.676 KB) | DOI: 10.32493/jiaup.v5i2.905

Abstract

By using the sample of taxpayers of individuals registered in KPP Madya Tangerang. Researchers test whether there is influence from the Perceptions of Quality of Tax Office Services for Individual Taxpayer, Tax Rate and Application of e-SPT Against Compliance Rate In Reporting Income Tax In KPP Madya Tangerang. Data is analyzed by using SPSS. Based on the existing analysis, it is evident that the variable of service quality does not affect the level of compliance in reporting income tax in KPP Madya Tangerang. However, the variable tax rate and Application of e-SPT in this case have an influence on tax compliance level, especially in reporting income tax at KPP Madya Tangerang.
DETERMINAN PENENTUAN FEE AUDIT EKSTERNAL DALAM KONVERGENSI IFRS Sukron Dawami; Julian Maradina
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.834 KB) | DOI: 10.32493/jiaup.v5i2.901

Abstract

 This study aims to examine the determinants of external audit fees in IFRS convergence. There are several factors that are expected to affect audit fees such as firm size, profitability level and KAP type. These factors are expected to increase external audit fees. In addition, this study also linked the application of IFRS and auditing areas that are still few in Indonesia. This study is a modification of Ulfasari research (2014). This study adds independent variables and uses secondary data from manufacturing companies listed on the BEI 2010-2014. This research use purposive sampling method and get sample as many as 130 companies. Thereafter, firm size, profitability level, KAP type and audit fee were tested using multiple linear regression analysis found in SPSS version 21. Before the regression test, the data were first tested using the classical assumption test. The result of the research shows that firm size has significant effect to audit fee, profitability level has significant effect to audit fee. While KAP type has no significant effect on audit fee. Simultaneously firm size, profitability level and KAP type have  effect on audit fees in IFRS convergence.
KAJIAN EFEKTIVITAS KEGIATAN DAN ANGGARAN UNIT KERJA DI BADAN TENAGA NUKLIR NASIONAL Sri Agustini
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.806 KB) | DOI: 10.32493/jiaup.v5i2.906

Abstract

STUDY OF EFFECTIVENESS OF ACTIVITY AND BUDGET OF UNIT WORK IN NATIONAL NUCLEAR ENERGY AGENCY. In implementing national development programs and activities, the National Nuclear Energy Agency (BATAN) as a government agency is increasingly required to adapt to changes in government management systems that demand accountability principles, where every state administration must be accountable for the performance or outcomes of the entire program and its activities to the community for the use of resources and authority given (BATAN 2016). The Human Resources Profile of BATAN is dominated by male gender groups. While the class of employees is dominated by Group III. Based on the educational group, the most educated staff S1 / D4 dominated, followed by an employee who educated D3 / Bachelor of Youth. Based on the functional group, the functional functionaries of the Nuclear Institute dominate, followed by the functional group of researchers. The achievement of BATAN's performance and budget activities in 2016 has not met the target. From the target of 100% achievement, only 95.74% realized. While the target achievement of the budget of 101.68% only obtained realization 95,71%.
PENGARUH KEBIJAKAN TATA CARA PEMBUATAN DAN PELAPORAN FAKTUR PAJAK BERBENTUK ELEKTRONIK TERHADAP PENGUSAHA KENA PAJAK DENGAN TINGKAT PEMAHAMAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada KPP Pratama Pondok Aren) Ade Auliya Putri; Lely Suryani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.614 KB) | DOI: 10.32493/jiaup.v5i2.902

Abstract

The purpose of this research is to know and analyze the influence of the policy of procedure of making and reporting tax invoice electronic form to taxable entrepreneur with level of understanding as moderation variable. This study used primary data in the form of questionnaires distributed in KPP Pratama Pondok Aren. Data processing using Statistical Product and Service Solution for Windows version 22 (SPSS version 22). The analysis method used is Data Quality Test (Validity Test, Realibility & Multicolinearity Test), Multiple Linear Regression Test, Correlation Coefficient Test, Coefficient of Determination Test, F Test and T Test, Absolute Difference Test. Based on the results of multiple regression test and multiple moderation regression, partially the policy of making procedure has no effect on the taxable entrepreneur but the reporting of tax invoice in the form of electronics has an effect  to the taxable entrepreneur. While the procedures for making and reporting tax invoices in the form of electronic, influence the taxable entrepreneurs. While simultaneously the procedure of manufacture and reporting tax invoice in the form of electronics do not affect the taxable entrepreneurs with the level of understanding as a moderation variable..
TINJAUAN TEORITIS PENGHASILAN TIDAK KENA PAJAK (PTKP) BERDASARKAN UNDANG-UNDANG NO. 36 TAHUN 2008 MENGENAI PAJAK PENGHASILAN DIBANDINGKAN DENGAN UPAH MINIMUM PROVINSI DKI JAKARTA SESUAI DENGAN PERATURAN GUBERNUR DKI JAKARTA NO. 176 TAHUN 2014 TENTANG UPAH MINIMUM PROVINSI DKI JAKARTA. (Studi Kasus Di Wilayah Jakarta) Widiyanti Widiyanti
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.353 KB) | DOI: 10.32493/jiaup.v5i2.907

Abstract

Case Studies In Jakarta area.The role of government is indispensable, especially in bridging the interests of employers and workers' interests in order to determine the minimum wage. Welfare workers a barometer of whether the government through its policy succeeded in protecting the workers or not. In this study consists of two main issues, first is in connection with wage policy in Indonesia, especially against the Provincial Minimum Wage in accordance with the regulations of Jakarta Governor of Jakarta No. 176/2014 on Minimum Wages of Jakarta as well as in accordance with the legislation ketenegakerjaan, and its implementing regulations. The second is the amount of non-taxable income (taxable income) is already considering Living Needs of the taxpayer. The method used in the study is a descriptive analysis of the juridical approach. Data collection techniques used is literature study. Results of the research that wage policy in Indonesia has not been based on the need for decent living this can be seen from the determination of the magnitude of the Provincial Minimum Wage in the regulation of the Governor of DKI Jakarta No. 176 year 2014 does not meet the needs of a decent life. When compared to the results of a survey of the amount of Indonesian Trade Union Confederation in 2015. Determination exemption regulated Law No. 36 year 2008 Article 7, paragraph 3 and Rule Execution contained in the finance minister's regulation No.122/PMK.010/2015 on the adjustment of the amount of exemption not take into account the magnitude of the Living Needs decent is not enough to meet the needs of decent living individual taxpayer, although the method of calculating the amount of non-taxable income (taxable income) is already considering the prices and inflation. This is due to a period of change in the amount of non-taxable income (taxable income) can not follow the price increases and inflation.  This means that wage policy is not in accordance with the Living Needs and nor reflect the aspirations of workers / employees to earn enough for their well-being with the family.
PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA SISTEM MANAJEMEN KOPERASI BRISYARIAH Zaldy Suhatman
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1023.663 KB) | DOI: 10.32493/jiaup.v5i2.903

Abstract

Koperasi Karyawan BRISyariah was established in 2009 has several business units and members scattered throughout the work area of BRISyariah, For convenience accounting information system was made for Koperasi Karyawan  BRISyariah with web-based system using open source applications, applications used are PHP, Mysql And Apache. The author performs the design of Data Flow Diagram, database design, and also the interface design for cooperative members, administrators, cooperative staff to the chairman and manager, with this application is expected Koperasi Karaywan BRISyariah will be better again because reducing manual process like paper. In addition, there is also a reconstruction feature to compare data between Koperasi Karyawan BRISyariah with  human capital BRISyariah data.

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