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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Published by Universitas Pamulang
ISSN : 26148455     EISSN : 26157888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in EAJ are the areas of Finance and Banking, Tax, Entrepreneurship, Management, Accounting. as well as other economic fields both regional and global issues. The targets of accounting scientific media are academics, practitioners, students, both governmental and non-governmental institutions.
Arjuna Subject : -
Articles 303 Documents
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The Effect of Receiving Local Tax on Regional Original Income in Surabaya City Setyawati, Vincentia Devina; Putri, Johana Raycia
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p79-88

Abstract

Street Lighting Tax (PPJ), Land and Building Tax (PBB), and Land and Building Title Transfer Duty (BPHTB) are types of local taxes whose income is more significant than other taxes. This research aims to determine the influence of receiving PPJ, PBB, and BPHTB on original regional income in Surabaya City. The population used in this research is the report on the realization of PPJ, PBB, BPHTB, and original regional income in Surabaya City from 2013-2020. The data used in this research are quarterly, so the sample used is as much as 32 quarters. The data analysis technique used a model test, multiple linear regression analysis, coefficient of determination, and t-test. Based on the research results, it can be obtained that PPJ has a significant impact on original regional income, and PBB has a significant impact on original regional income. In contrast, BPHTB has no significant impact on original regional income. Regional governments must periodically disseminate BPHTB payments to increase public awareness of paying taxes.
Moderation of The Rupiah Exchange Rate on The Influence of Sharia Stock and Inflation on Economic Growth in IDX-MES Companies 17 Utami, Tri; Sutiadi, Arif
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p89-97

Abstract

The welfare of a country can be seen from the level of economic growth. This study aims to determine what factors can affect economic growth in Indonesia with independent variables, namely Sharia stocks and inflation and the rupiah exchange rate as moderation variables. This study used a quantitative descriptive method using secondary data obtained from the annual financial statements of State-Owned Enterprises registered in IDX-MES BUMN 17 of 2016-2020. The result of this study is that partially Sharia Stocks do not affect Economic Growth, but inflation affects Economic Growth; simultaneously, Sharia Stocks and Inflation affect Economic Growth. The Rupiah Exchange Rate cannot moderate the effect of Sharia stocks on economic growth. However, the rupiah exchange rate variable can strengthen the influence of Sharia stocks on economic growth. The Rupiah Exchange Rate can moderate the effect of Inflation on Economic Growth, and the rupiah exchange rate variable can strengthen the effect of inflation on economic growth. The coefficient of determination has a value of 98.77%. It shows the degree of influence given by the independent variable on the solid dependent variable, and the remaining 1.23% can be explained by other independent variables that are not contained in this study.
Implications of The Harmonization of Tax Regulations Law and Tax Incentives Related to Covid-19 Isnaniati, Siti; Agustin, Beby Hilda; Aditya, Dafid Isha
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p67-78

Abstract

This study examines how the Law on Harmonization of Tax Regulations (HPP) related to taxation in connection with Covid 19 concerning tax obligations for VAT and PPS. The qualitative research uses a literature study method that conducts a critical and in-depth analysis of journals and articles related to the 2022 HPP Law, VAT, and Tax Amnesty (2018-2023). Based on research, it was found that despite the existence of VAT in the HPP Law, the provision of VAT incentives increased relatively high, amounting to IDR 38.43 trillion or grew 45.86 percent (Masitoh, 2022). The HPP Law also regulates a new tax program, the Voluntary Disclosure Program (PPS). The factor affecting the implementation of the 2022 tax PPS is to increase 2022 tax revenues starting from the State Budget, which has yet to reach the target due to the Covid-19 pandemic in 2020-2021.
Does The Size of a Public Accounting Firm Effects the Relationship Between Financial Distress, Fee Audit, Audit Delay and Auditor Switching? Solihin, Atang; Purwasih, Desy
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p98-110

Abstract

This study aims to analyze and provide empirical evidence of the effect of financial distress, audit fees, and audit delay on auditor switching with KAP size as a moderating variable. The type of research used is a quantitative approach with associative methods. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique in this study was purposive sampling. The data analysis technique used is logistic regression using E-Views version 12 software. Based on the analysis results, it is known that financial distress, audit fees, and audit delay simultaneously affect auditor switching. Partially, economic pain and audit delay do not affect auditor switching, while audit fees affect auditor switching. The logistic regression analysis (MRA) results show that KAP size cannot moderate financial distress, audit fees, and audit delay on auditor switching.
Green Banking, Earning Per Share and Company Value Agustina, Sri; Holiawati, Holiawati; Khotimah, Maryatus Kusnul; Adhania, Safira
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the effect of the implementation of green banking and earnings per share on the company's value. This study uses a sample of banking companies listed on the IDX during 2019-2021. The sampling technique used is purposive sampling. The sample is 15 banks, using panel data regression analysis and statistical tools Eviews.12. the study results indicate that green banking and earnings per share simultaneously affect the company's value. While partially green banking does not affect firm value and earnings per share positively and significantly, affect firm value. This study uses a rarely studied independent variable, namely green banking. The novelty of this study is that green banking is calculated by adding green banking indicators.
Effect of Product Quality and Price on Customer Loyalty through Customer Satisfaction at PT. Andaf Corporation Putren, Irenne
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p118-130

Abstract

This study aims to determine the extent to which product quality and price influence customer loyalty through customer satisfaction at PT. Andaf Corporation. This research uses quantitative methods. The type of approach that researchers use is a type of quantitative description analysis approach with explanatory research. The research sample was taken using the probability sampling method from customers of PT. Andaf Corporation, totaling 26 samples. The findings of this study state that there is a significant direct effect between product quality and customer satisfaction. In addition, there is an effect of price on customer satisfaction, price on customer loyalty, price on customer loyalty, and customer satisfaction on customer loyalty, and there is an effect of product quality and price on customer loyalty through customer satisfaction. The results of this study are expected to provide benefits for the company and later can be an additional consideration for determining product quality and price.
Principal Participatory Leadership Style, Organizational Culture, Teacher Achievement Motivation Akbar, Islam Ali
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p131-140

Abstract

This survey aims to explore how the Participatory Leadership Style of Principals impacts organizational culture and teacher motivation achievement in Integrated Islamic Primary Schools located in Pondok Aren South Tangerang, Banten. The study involved 204 teachers, with 135 samples collected using a random sampling technique. A correlation technique using a questionnaire was used to analyze the data. The study revealed that there is a positive and significant relationship between the Participatory Leadership Style of Principals and teacher achievement motivation, as well as between organizational culture and achievement of teacher motivation. Moreover, there is also a positive and significant relationship between the Participatory Leadership Style of the principal and organizational culture together with teacher motivation achievement.
Social Media, Word of Mouth, and Consumer Purchase Decisions During COVID-19 At Viva City Cafe Firdaus, Muhamad Fulaisum; Mahfudoh, Mahfudoh; inayatuddiniyah, Inayatuddiniyah
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p141-148

Abstract

This study aims to determine the effect of social media and word of mouth on consumer purchasing decisions during the Covid-19 pandemic at Viva City Cafe. The method used is distributing questionnaires to all customers who have purchased products that cannot be counted. The results showed that there was no significant influence between social media on consumer purchasing decisions, there was a significant influence between word of mouth on consumer purchasing decisions, and there was a significant influence difference between social media and word of mouth on consumer purchasing decisions. This research is relatively new and has yet to be carried out by many previous researchers.
Does Sales Growth Have an Effect on The Relationship Business Strategy, Multinational Companies and Tax Avoidance? Darma, Sapta Setia; Oxadina, Apriliana
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p149-158

Abstract

This research aims to empirically prove the effect of business strategy and multinationals on tax avoidance, with sales growth as a moderating variable. This research was conducted in property and real estate companies. The type of research used is quantitative with an associative method approach. The data type used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for 2017-2021. Samples were collected using a purposive sampling method. The amount of data collected is 60 observational data. The data were processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis—the results of the F statistical test show that business strategy and multinationals simultaneously influence tax avoidance. The results of the t-statistical test show that business strategy has a positive effect on tax avoidance, but multi-nationality hurts tax avoidance. The MRA test results show that sales growth moderates the effect of business strategy and multinationals on tax avoidance. The novelty of this research is that in this research period, 2017-2021, by taking data for the last five years, then the result conclusions are more generalizable and better reflect the conditions that occur at the moment.
Implementation of Village Fund Management for Village Development and Community Empowerment in Sranak Village, Trucuk District, Bojonegoro Regency Lestari, Siti Indah; Nugroho, Mahendra Adhi
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p159-168

Abstract

The purpose of this study was to describe the implementation of village funds in Sranak Village, Trucuk District, Bojonegoro Regency. The type of research used in this study was qualitative research using descriptive-analytical research methods. This study used purposive sampling by determining several informants with predetermined criteria. The results show that implementing village funds for community development and empowerment in Sranak Village focuses on the priority of road infrastructure development so that other facilities and infrastructure needed by the community are not fulfilled.

Page 14 of 31 | Total Record : 303

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