JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
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).
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145 Documents
<![CDATA[Pengaruh Leverage, Likuditas, Perputaran Modal Kerja dan Inflasi Terhadap Profitabilitas pada Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018 ]]>
<![CDATA[Christine Refina Malinda Pande]]>;
<![CDATA[Deannes Isynuwardhana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i1.5087
<![CDATA[ABSTRACTOil palm companies are one of the sectors that have an impact on the economy. Indonesia has a climate that is very suitable for planting oil palm. The company's goal is to make a profit. Then the company will improve its financial performance in order to achieve its goals. Basically, the goal of the company is to be able to increase the company's profitability. The company's profitability will reflect a company's financial condition, and illustrate the effectiveness and efficiency of the company in managing its operations. The purpose of this study is to determine the significant effect of leverage, liquidity, working capital turnover, and inflation that affect the profitability of oil palm companies listed on the Indonesia Stock Exchange in the 2015-2018 period with a large sample of 11 companies. The results of the study with panel data analysis using the E-views 9 application. The data collection method used a secondary data source in the form of an annual financial report document. Based on the research results, it is found that simultaneously leverage, liquidity, working capital turnover, inflation have an effect on profitability. Partially leverage, liquidity has a positive effect on profitability, and working capital turnover, inflation has no effect on profitability.]]>
<![CDATA[IMPLEMENTASI AKUNTANSI AGRIKULTUR PADA PERUSAHAAN SEKTOR PERTANIAN DI INDONESIA ]]>
<![CDATA[Ravi Choirul Anwar]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v8i2.4676
<![CDATA[This study aims to review the implementation of agricultural accounting in Indonesia Agricultural Sector Companies. The research method used in this study is a qualitative method using content analysis. The data taken as the object of study are all the company's 2016-2018 annual financial statements which are the periods before and after the effective effect of PSAK 69 and PSAK 16 on agricultural sector companies listed on the Indonesia Stock Exchange. The objects are 14 companies. The results suggest that in the accounting treatment of biological assets and agricultural products, none of the companies implemented the early adoption of PSAK 69 (2015) and apply accounting treatment in accordance with PSAK 69 in 2018. Related to biological assets in the form of productive plants, almost all companies have applied accounting treatment in accordance with PSAK 16 (revised 2015). The effectiveness of PSAK 69 (2015) provides significant changes to the accounting treatment of biological assets owned by companies, especially related to agricultural products. The treatment has an impact by increasing the company's assets by recognizing agricultural products as biological assets that were not previously recognized and recorded by the company. Meanwhile, related to biological assets in the form of live animals and edible plants that had been previously recognized by the company, there was a change in measurement using fair value fewer costs to sell, thereby affecting fluctuations in the company's profit and loss. The entry into force of PSAK 69 (2015) also uniforms the recognition and measurement of biological assets by companies.]]>
<![CDATA[PENGARUH INFLASI, BI RATE, SUKU BUNGA KREDIT UMKM TERHADAP NON PERFORMING LOAN KREDIT UMKM PADA BANK UMUM ]]>
<![CDATA[Suharna Suharna]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v8i2.4188
<![CDATA[This study aims to obtain empirical evidence on the influence of inflation, rate of Bank Indonesia, and credit interest rate on non - performing SMEs credit loan at Commercial Banks. This study uses secondary data obtained from quarterly OJK reports and Bank Indonesia monthly reports for the period of 2014 - 2018. Multiple linear regression models are used to test the hypotheses of this study. It was found that the inflation rate and the rate of Bank Indonesia individually doesn't have a siignificant influence on non - performing SMEs credit loans. On the other hand, it was found that credit interest rate has a signifinicant influence on non - performing SMEs credit loans.]]>
<![CDATA[Gender, Religiusitas, Love of Money, dan Etika Penggelapan Pajak ]]>
<![CDATA[Dekeny Agustina Nurachmi]]>;
<![CDATA[Amir Hidayatulloh]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i1.5168
<![CDATA[ABSTRACT The purpose of this research was to determine the effect of gender, religiosity, and Love of Money on tax evasion ethics. The population of this research is individual taxpayers in Daerah Istimewa Yogyakarta. The sampling technique in the research used purposive sampling, with criteria (1) individual taxpayers in Gunungkidul regency, and (2) individual taxpayers who have taxpayer-identification numbers (NPWP). The sample in this research is an individual taxpayer in Gunungkidul regency who has an NPWP. The research data collection was carried out by distributing questionnaires directly to respondents who met the criteria. Data analysis techniques in the research used multiple linear regression analysis with SPSS tools. This research obtained 80 respondents who were dominated by male respondents (41 respondents), while 39 respondents were female. This research found that the ethics of tax evasion influenced by gender and Love of Money. Meanwhile, religiosity does not affect the ethics of tax evasion.]]>
<![CDATA[PERAN HUMAN CAPITAL DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA LEMBAGA PENGEMBANGAN PERBANKAN INDONESIA (LPPI) ]]>
<![CDATA[Ahmad Asrorudin]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v8i2.4661
<![CDATA[This study examines the effect of Individual Capability & Motivation, Leadership, The Organizational Climate, and Workgroup Effectiveness on Non-Financial Performance of Companies in the Indonesian Banking Development Institute (LPPI). The research method used is quantitative methods. Samples in the study were 90 respondents. Data collection techniques using a questionnaire. The analysis technique used is the validity test, reliability test, regression analysis. The results showed that partially the Individual Capability & Motivation variable, the Leadership variable did not have a significant effect on the Company's Non-Financial Performance at the Indonesian Banking Development Institute (LPPI). Whereas The Organizational Climate and Workgroup Effectiveness have a significant effect on the Company's Non-Financial Performance at the Indonesian Banking Development Institute (LPPI). Simultaneously, Individual Capability & Motivation, Leadership, The Organizational Climate, and Workgroup Effectiveness have a significant effect on the Company's Non-Financial Performance at the Indonesian Banking Development Institute (LPPI) with a positive coefficient direction.]]>
<![CDATA[PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT (PDM) PADA BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Tri Utami]]>;
<![CDATA[Sri Rezeqi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v8i2.4730
<![CDATA[This study aims to analyze the factors that affect the Profit Distribution Management (PDM) using the variable Proportion of Third Party Funds (PDPK), Provision for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) at Commercial Banks. Sharia in Indonesia. The period of this research is the first quarter of 2016 to the fourth quarter of 2018. This type of research is descriptive analysis with quantitative research methods. The data source used is in the form of secondary data and obtained from the Financial Services Authority (OJK) in the form of Islamic Commercial Bank (BUS) quarterly financial reports consisting of 12 Islamic Commercial Banks (BUS) from 2016 to 2018. The data used from these financial reports are reports Profit Sharing Distribution, Financial Position Report, Income Statement, Earning Asset Quality Report and Financial Ratio. The sampling technique used in this research is purposive sampling technique. This study uses panel data regression analysis using Eviews software version 9.5 The results of this study indicate that the Proportion of Third Party Funds (PDPK), Allowance for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) simultaneously affect the Profit Distribution Management (PDM). Meanwhile, partially, the proportion of third party funds (PDPK), operational costs operating income (BOPO) and financing risk (RP) have a significant negative effect on Profit Distribution Management (PDM). Meanwhile, Provision for Earning Asset Losses (PPAP) has no effect on Profit Distribution Management (PDM).]]>
<![CDATA[Manajemen Kas Berbasis Virtual Account Pada PT PLN (Persero) UPP Pembangkit Jawa Bagian Barat ]]>
<![CDATA[Tri Wahyudi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i2.12333
<![CDATA[The company's operational activities can run optimally if cash is managed properly. In the cash of PT PLN (Persero) UPP Pembangkit Jawa Barat there is petty cash which is used to finance the company's operational activities of small value. The purpose of this study was to determine petty cash management based on the virtual account system at PT PLN (Persero) Unit Pelaksana Proyek (UPP) Pembangkit Jawa Bagian Barat so that it could see the cash management process more effectively and efficiently. This research is descriptive in nature, namely research by describing the condition of the company based on actual conditions. From the results of this study, it was found that PT PLN (Persero) Unit Pelaksana Proyek (UPP) Pembangkit Jawa Bagian Barat uses a cash management system with the Imprest system by determining the petty cash value that has been determined per week by PT PLN (Persero) Unit Induk Pembangunan (UIP) Jawa Bagian Barat. Petty cash is taken using an ATM card media which can only be withdrawn for petty cash during working hours and days. Cash management through virtual accounts really helps the cash management process in real time and minimizes idle cash.]]>
<![CDATA[Apakah Yang Memengaruhi Kesadaran Mahasiswa Atas Pajak? ]]>
<![CDATA[Astri Nur Komala]]>;
<![CDATA[Trismayarni Elen]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i2.7905
<![CDATA[The objective of study is to analyze affect of tax education, tax training and tax assessment on student awareness of tax. The research sample are 101 respondents who were active students in the Tax Center with accidental sampling techniques in several universities in Jakarta area. Multiple regression was used to test hypothesis to analyze affect of factors that student awereness of tax. The result of this study shows that there has no a positive and not significant effect on tax education, but there has a positive and significant effect on tax training and tax assesment on student awareness of tax.]]>
<![CDATA[Analisis Keterbukaan Akses Informasi Keuangan dalam Peningkatan Penerimaan Pajak ]]>
<![CDATA[Agus Bandiyono]]>;
<![CDATA[Ayudya Purwani Putri]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i2.8561
<![CDATA[This study aims to analyze the implementation of the Policy on Access to Financial Information for Tax Purposes and its role in increasing tax revenue at KPP Pratama Surakarta and the problems or obstacles faced in its implementation. The author uses a qualitative writing method with a literature study approach and field studies in its preparation. The results of this study indicate that the implementation of the Policy on Access to Financial Information for Tax Purposes contributes to the level of tax revenue at KPP Pratama Surakarta, although not significantly. Meanwhile, in its implementation there are still some obstacles experienced by the tax authorities, especially in terms of implementing requests and receipts of IBK (Information, Evidence, and/or Information) so that the Policy for Opening Access to Financial Information for Tax Purposes cannot be utilized optimally. ]]>
<![CDATA[Efektifitas Pemanfaatan Laporan Pajak Elektronik di Wilayah Kantor Pelayanan Pajak (KPP) Pratama Jakarta Pluit - Jakarta Utara ]]>
<![CDATA[Baharuddin Saga]]>;
<![CDATA[Wizanasari Wizanasari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i2.7251
<![CDATA[This study presents the results of a qualitative study on the implementation of electronic tax reporting by taxpayers registered in KPP Pratama Jakarta Pluit, namely qualitative research with data collection methods using in-depth interviews with related parties such as taxpayers, also experts in the field being studied. Data collection is also carried out by means of a Group Discussion Forum (FGD) to determine the level of taxpayer compliance in electronic tax reporting, as well as finding the right solution to be able to use electronic tax reporting for taxpayers. All respondents in this study revealed that electronic tax reports are very helpful for taxpayers in the submission process of tax reports and are very efficient both in time and cost, but the ability of taxpayers to use electronics still needs guidance, even though all legal umbrellas have been made in such a way, especially for entrepreneurs. the “small” who incur high costs for this.]]>
