cover
Article Per Year (5 Year)
All
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
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 138 Documents
 10   11   12   13   14 
The Impact of Return on Risk Asset, Net Profit Margin, Earnings Per Share, and Inflation on Digital Banks’ Stock Prices (2020–2023) Arumdani, Mirmaningtyas Sekar; Winarni; Septian Yudha Kusuma
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.45345

Abstract

This study aims to identify and analyze the effect of return on risk assets (RORA), Net Profit Margin (NPM), earnings per share (EPS), and inflation on stock prices at digital bank for the 2020-2023 period. This research employed a causal quantitative research design. The research population consisted of digital banks listed on the Indonesia Stock Exchange (IDX). A purposive sampling technique was used, resulting in a sample of five digital banks. The study observes quarterly data from Q2 2020 to Q4 2023, producing 75 observations (15 quarterly financial reports from each of the five banks). Secondary data were obtained from financial reports available on the official IDX website (www.idx.co.id) and the official websites of each of the digital banks. Inflation data were sourced from the official website of Bank Indonesia (www.bi.go.id). The data analysis method used in this study was multiple linear regression analysis. The analysis techniques include the F-statistic test, t-statistic test, and coefficient of determination test. The results indicate that RORA and EPS have a positive and meaningful effect on stock prices, NPM has a negative and meaningful effect on stock prices, and inflation has an insignificant effect on stock prices. This study contributes to a better understanding of the factors influencing stock prices in the digital banking sector. The findings provide insights that can help investors, analysts, and policymakers make more informed decisions related to stock valuation and investment strategies in the context of Indonesia's growing digital banking industry.
Pengaruh Sales Growth, Cash Flow, Cash Conversion Cycle dan Investment Opportunity Set terhadap Cash Holding Nurhamidiyah, Nita; Utami, Tri
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.45489

Abstract

This study aims to analyze the impact of sales growth, cash flow, cash conversion cycle, and investment opportunity set on cash holding. This type of research is quantitative research with an associative approach. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange from 2019-2023. The sampling method used in this study is purposive sampling. Hypothesis testing is conducted using panel data regression with the help of EViews software. The results of the study indicate that simultaneously, the variables of sales growth, cash flow, cash conversion cycle, and investment opportunity set have an influence on cash holding. However, partially, sales growth, cash flow, and cash conversion cycle do not influence cash holding. Meanwhile, the structure of the investment opportunity set has an impact on cash holding.
The Influence of MSME Perfomance Seen from Innovation as Mediation Lusy; Hermanto, Yustinus Budi; Boedihardjo, Damianus Christian
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.45665

Abstract

This study examines the effect of Intellectual Capital and entrepreneurial Orientation on Company Value, especially MSMES with Innovation as a mediating variable. This study used a quantitative approach with questionnaires distributed to 237 respondents, varied, as many as 182 respondents had micro-businesses, while 55 respondents had small businesses. Data were processed using SEM analysis, with AMOS 24 software. The results showed that Intellectual Capital and Entrepreneurial Orientation affected Innovation. However, Intellectual Capital and Innovation do not affect Company Value. Besides that, Entrepreneurial Orientation influences the Company’s Value. Another hypothesis shows that Innovation does not mediate Intellectual Capital on Company Value, but mediates Entrepreneurial orientation on Firm Value. The novelty of this research lies in the model created. As for future development, it can be more detailed to distinguish Innovation, both from products and innovation from the process.    
Exploring The Interplay of Perception, Motivation, Tax Knowledge, Professional Recognition, Work Environment, and Parental Support on Career Interest in Taxation Sariningsih, Eka; Yuliana, Yuliana; Hildayanti, Maida
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.45684

Abstract

experts. This study aims to investigate the Accounting students' perception about their interest in working in the taxation sector. Several factors were examined related to perception, motivation, tax knowledge, professional recognition, work environment, and parental support. This study uses a quantitative approach. The population in this scientific work is active students of the Accounting study program at the Faculty of Economics and Management, Malahayati University, who have taken or studied taxation courses. The sample of this study was 123 students. Data collection techniques using questionnaires. The sampling method was purposive sampling with a total of 100 respondents who were studying taxation.  Using the analysis technique, the Partial Least Squares (PLS) method for hypothesis testing.  The findings reveal that Perception, Motivation, and Parental Support influence Interest in Working in the Taxation Sector. However, Tax Knowledge, Professional Recognition, and Work Environment have an insignificant influence, meaning they do not have much impact on Interest in Working in the Taxation Sector. Understanding these dynamics can help educational institutions and employers better tailor their outreach and support strategies to attract talent into the taxation field.
The Digital Rupiah and The Future of Accountants: A Central Bank Digital Currency (CBDC) Study Zahrani, Syifa Aulia; Sendjaja, Theodorus
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.46352

Abstract

The financial sector has undergone digital transformation, including establishing digital currency issued by central banks (CBDC) such as Digital Rupiah, which has transformed Indonesia's payment and monetary systems. These changes are expected to have a major impact on the roles and competencies of accountants, who are responsible for ensuring financial transparency, accountability and efficiency. This research examines the effects of Digital Rupiah on accountants' work, such as changes in financial reporting, auditing, and risk management. This research utilises a qualitative methodology, which includes a literature study to gauge accountants' readiness for the Digital Rupiah. The results show that Digital Rupiah can improve the efficiency of financial transactions and open up new opportunities for the accounting profession, such as requiring expertise in blockchain technology and digital financial data analysis. But issues such as unfamiliarity with technology and unwillingness to change must be overcome. This research finds that Digital Rupiah is not only a monetary innovation but also transforms the accounting profession. These results add to the literature on digital accounting developments and help professional accountants anticipate the future of CBDC-based financial systems.
Analisis Kinerja dan Laporan Keuangan (Studi Kasus pada PT. Alamtri Resource Indonesia Tbk) Hairunnisa, Sri; Rahmadi; Eskaluspita, Alit Yuniargan
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.46832

Abstract

This study aims to evaluate the financial performance of PT Alamtri Resources Indonesia Tbk during the 2021-2023 period using a quantitative descriptive approach. The analysis used financial ratios, including liquidity, solvency, activity, and profitability ratios, to evaluate the company's balance sheet and income statement. The results showed fluctuations in financial performance over three years. Liquidity ratios increased in 2022 but decreased again in 2023, while solvency ratios showed a downward trend reflecting more conservative debt management. Activity ratios indicate improved efficiency in using fixed assets, but the effectiveness of total assets still needs improvement. Profitability ratios peak in 2022 but decline in 2023. These findings suggest that more efficient resource management, such as an increase in the liquidity ratio above 22% and a decrease in the solvency ratio below 3%, as well as optimization of profitability with a minimum Return on Investment (ROI) target of 2.5%, is required to maintain stability and support future growth in the company's financial performance.
Pengujian Efektifitas Mekanisme Corporate Governance terhadap Kualitas Pengungkapan: Studi pada Perusahaan Terkonsentrasi di Indonesia Ariningrum, Hardini; Gumanti, Miswan; Kasmi, Kasmi; Afif, Muhammad Faris
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.46861

Abstract

This study aims to examine the Corporate Governance (CG) mechanism or corporate governance on the quality of disclosure on the characteristics of companies with highly concentrated ownership, with low investor protection.CG is proxied by several Corporate Governance mechanisms and disclosure quality as measured by the Disclosure Index. The sample of this study is a concentrated manufacturing company that has a majority shareholder. The analysis method uses the Multiple Regression Analysis (MRA) statistical test, with the results of the study proving that the Corporate Governance mechanism, namely the size of the board of directors, the size of the board of commissioners, independent commissioners, and institutional ownership are significant and positive on the quality of disclosure. However, evidence shows that ownership concentration has a negative effect on the quality of disclosure under highly concentrated ownership. This evidence suggests that the effectiveness of CG mechanisms needs to be part of regulations to protect investor rights and for standard setters and regulators to improve the quality of disclosure as an important way to reduce agency conflicts and increase accountability and transparency.
Factors Affecting the Level of Understanding of Introductory Accounting Courses Annisa, Dea; Utami, Tri; Anggraini, Dila
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.48516

Abstract

This lesson wants to explore each contribution from each aspect that has been determined to be studied as a problem topic to be discussed from this study. This lesson was held at Pamulang University, Undergraduate Accounting Study Program, 2nd semester, Faculty of Economics and Business, located at Surya Kencana No. 1, West Pamulang, Pamulang District, South Tangerang City, Banten. The sample was selected from the Slovin formula, which was found to be 1,639 students from a total of 394 observation reports and using associative quantitative techniques. For the analysis of multiple linear regression. The lesson shows that the infrastructure of learning origins contributes to the level of introductory accounting lesson deepening. Teacher skills do not contribute to the level of introductory accounting lesson deepening. Locus of control is able to moderate the learning infrastructure. Locus of control is unable to moderate the origin and learning skills.

Page 14 of 14 | Total Record : 138

 10   11   12   13   14 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang More Issue