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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 138 Documents
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Pengaruh Corporate Governance Perception Index (CGPI) dan Opini Audit terhadap Harga Saham (Studi Empiris pada Perusahaan yang Terdaftar di The Indonesian Institute for Corporate Governance Tahun 2009-2013) Sunardi -; Holiawati -
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.808 KB) | DOI: 10.32493/jiaup.v4i1.146

Abstract

This research aimed to examine the effect of Corporate Governance Perception Index (CGPI) and Audit Opinion on Stock Price on listed companies in The Indonesian Institute for Corporate Governance (IICG) years 2009-2013. In this study, there are two independent variables, Corporate Governance Perception Index (CGPI) and Audit Opinion, and one dependent variable is the Stock Price.  The sampling method used in this research is purposive sampling method. The number of populations found in this study were fifty nine companies with a number of sample as much as nine companies that meet the criteria. The data used was the secondary data which was obtained from www.idx.co.id, www.iicg.org, and www.swa.co.id with forty five observations data. The analysis of the research used the multiple linear regression, and then to test in multiple linear regression studies using software the Statistical Product and Service Solutions (SPSS) version 22 for Windows using t test (partial) and F test (simultaneous).  Based on the results of study showed that; partially CGPI (X1) doesn’t have significant effect on Stock Price, partially Audit Opinion (X2) significant effect on Stock Price (Y), and simultaneously CGPI (X1) and Audit Opinion (X2) significant effect on Stock Price (Y).
THE IMPACT OF TAX AGGRESSIVENESS, FIRM SIZE, AND FOREIGN OWNERSHIP TO SOCIAL RESPONSIBILITY WINNY GRANDIS; ROSINTA RIA PANGGABEAN
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.01 KB) | DOI: 10.32493/jiaup.v6i2.1738

Abstract

Mining companies in Indonesia are companies that explore natural resources as a source of income for the company. The use of mining companies for this study is because the activities undertaken by these companies related to waste and environmental pollution so that the level of industrial risk and environmental damage becomes high. The purpose of this study is to analyze the impact of the tax aggressiveness (ETR), firm size (SIZE), and foreign ownership (FOCI) to corporate social responsibility (CSR) of the mining companies. The population in this study are the mining companies which were listed in Indonesia Stock Exchange from year 2010 to 2015. This study uses tax aggressiveness, firm size, and foreign ownership as independent variables; profitability, leverage, and market-to-book ratio as control variables; and also corporate social responsibility as dependent variable. There are 9 samples of mining companies which produced 54 data using purposive sampling technique. This study use logistic regression method. This study uses Eviews 9 and Microsoft Excel 2007 for data processing. The results showed that the firm size (SIZE) has a significant effect on the company's CSR, while tax aggressiveness and foreign ownership have no significant effect on company’s CSR. This results indicate that the bigger the size of a company will cause greater activities and influences in the society, which make companies pay more attention to social programs and social responsibility disclosures.
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%.
Fungsi Akuntansi Syariah pada BMT-BMT di Tangerang Selatan SRI INDARTI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.85 KB) | DOI: 10.32493/jiaup.v5i1.557

Abstract

One of the important agenda of Muslims is the problem of poverty alleviation. One of the Islamic financial institutions present the most strategic and functional to alleviate poverty ummah is BMT (Baitul Mal wat Tanwil). Accounting as one of the tools that are necessary in a financial institution is functionally a means of accountability and resources must be based on sharia. This study was done in order to determine how the characteristics and accounting functions of sharia in the BMT-BMT in South Tangerang, this study included 37 respondents (managers, administrators, supervisors) of 17 BMT in Tangerang south. The results of this study indicate BMT is growing rapidly in South Tangerang in the last five years and it is known that Islamic accounting functions in BMT in South Tangerang is the first, the accounting function as a form of sharia, both vertical and horizzontal, both accounting functions of sharia as a source of information for decision-making related closely with the availability of Islamic financial reports and human resources.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.718 KB) | DOI: 10.32493/jiaup.v4i2.179

Abstract

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.
PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI AKHMAD SIGIT ADIWIBOWO
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.512 KB) | DOI: 10.32493/jiaup.v6i2.1955

Abstract

The purpose of this research to obtain empirical evidence effect Earning Management, Size and Leverage effect to Stock Return and Dividend Policy can moderating effect Earning Management, Size and Leverage to Stock Return. The Population in this study are all maufacturing companies listed on the Indonesian Stock Exchange (BEI) the periode 2010-2012. Sampling method performed with purposive sampling method, the number of samples is 162 samples of 56 manufacturing companies. Data analysis used simple regresion analysis and moderated regression analysis.The result show that: (1) Earning Management is not significantly effect on Stock Return. (2) Dividen Policy able to significantly moderate the effect of Earning Management on Stock Return. (3) Size is significantly effect on Stock Return. (4) Dividen Policy is not able to significantly moderate the effect of Size on Stock Return. (5) Leverage is significantly effect on Stock Return. (6) Dividen Policy able to significantly moderate the effect of Size on Stock Return.
ANALISIS ETIKA PROFESI AKUNTANSI PERSPEKTIF AL-QURAN SEPTIAN ARIEF BUDIMAN
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4094.556 KB) | DOI: 10.32493/jiaup.v6i1.1204

Abstract

Capital Islamic Organization has developed its own accounting code of ethics for professional members and accountants. This study attempts to explain the accounitng code of ethics and is more useful for values and norms for both members and organizations and makes the Quran the basis of its thinking. The methodology of this research is qualitative by observing and studying from books, various articles, research results, and based on the Qur'anic commentary, Al-Hadith as well as other related books.This shows us that Islamic accounting ethics codes ensure the best results for organizations and members.
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..
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.119 KB) | DOI: 10.32493/jiaup.v4i2.185

Abstract

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 Faktor Pendidikan, Pengalaman Kerja, dan Pelatihan terhadap Pengetahuan Aparatur Pajak tentang Tax Avoidance (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga) Hendra Permana; Nofryanti -
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.342 KB) | DOI: 10.32493/jiaup.v4i1.148

Abstract

The purpose of this research in to know the influence of education, work experience, and training on tax employee’s knowledge about tax avoidance. This research is using the primary data from questionnaire. This research is using survey method and regression analysis testing. Sample of this research is 60 from KPP Kebayoran Baru Tiga tax  employees.Variables for this research are education, work experience, and training on  tax employee’s knowledge about tax avoidance. The first step on the research is testing a reliability and validity of each variabel.  And then the second step is regression testing of three variables on tax employee’s knowledge about tax avoidance. And the third step with a classic assumption test.Based on the results research shows that education influence significant on tax employee’s knowledge about tax avoidance. The results of the work experience no significant effect on tax employee’s knowledge about tax avoidance. Whereas training influence significant on tax employee’s knowledge about tax avoidance.

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