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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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A Comprehensive Strategy Formulation for Business Sustainability: A Case Study of a Coal Mining Company Nurjanah, Novia Siti; Valdiansyah, Ryan Harbi; Rahayu, Sri
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p200-210

Abstract

The aim of this study is to evaluate the comprehensive strategy formulation of PT XYZ, an Indonesian coal mining company, by applying the IFE-EFE and QSPM methods. The research involved interviews with 10 senior management members from various divisions to obtain a holistic view of the company. The findings showed that the most effective strategy to boost sales during the current period is the optimal one among the four strategies identified through QSPM analysis. This study's results are expected to strengthen the sustainability of coal mining companies by improving management strategies through corporate strategy analysis. The researchers acknowledge the limitations in expanding the strategies used in the SWOT analysis, offering future researchers the chance to develop more comprehensive IPO development indicators as needed.
Effect of Financial Report Quality and Accounting Systems on MSME Performance with HR Competence Rizky Mulyani, Ulva; Rizki Salisa, Naila; Wazzar Achmad, Affan
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p317-325

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in regional economic development, particularly in areas such as Kudus Regency, where they serve as a backbone of local industry and employment. However, their performance is often constrained by limited financial management practices and a lack of competent human resources. This study examines the effect of financial statement quality and accounting system usage on the performance of MSMEs, with human resource competency as a moderating variable. Using a quantitative approach, data were collected through questionnaires from MSME actors in Kudus Regency, selected via simple random sampling. The analysis employed Moderated Regression Analysis (MRA). Results reveal that financial statement quality has a negative and insignificant effect on MSME performance, while accounting system usage has a positive and significant effect. Furthermore, human resource competency positively moderates the relationships between both financial statement quality and accounting system usage with MSME performance.
Determination of Auditor Objectivity: An Empirical Study of KAP in The Provinces of Jawa Timur, Jawa Tengah, and DIY Milatina Laksmita Dewi
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p326-339

Abstract

This study aims to analyze the factors influencing auditor objectivity in Public Accounting Firms (KAP) in the provinces of East Java, Central Java, and the Special Region of Yogyakarta (DIY). The independent variables in this study include competence, ethical culture, and audit team norms, while auditor objectivity serves as the dependent variable. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 121 auditors working at KAP in the study area. This study uses multiple linear regression tests with the SPSS version 23 program. The results of the study indicate that competence has a positive and significant effect on auditor objectivity. Ethical culture is also proven to have a positive and significant effect on auditor objectivity. In addition, audit team norms have a positive and significant effect on increasing auditor objectivity. These findings indicate that auditors with a good level of competence, working in an environment that implements an ethical culture, and being on an audit team with strong norms will have a higher level of objectivity in carrying out their professional duties. This research is expected to be a consideration for KAP in strengthening audit quality by improving auditor competence, implementing an ethical culture, and strengthening audit team work norms.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR AND INCOME ON INVESTMENT DECISION Arianti, Baiq Fitri
EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i1.y2018.p1-10

Abstract

This research aims to analyze and measure the influence of financial literacy, financial behavior and income on investment decisions. The type of research used is quantitative research descriptive method. Types and data sources used are primary data that is data collected and processed by the researcher himself from the object. The amount of population in this research is 29.231 student and the sample technique used is randomsampling by using slovin formula. Data were collected by using questionnaire method from 100 student become sample in this research. Data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression test, F test, t test and coefficient of determination with the helpof software program SPSS version 22. The results of this research indicate that financial literacy no significant effect on investment decisions, while financial and income behavior have a significant effect on investment decisions.
IS ISLAMIC BANKING RIBA FREE ? (CASE STUDY : MURABAHA CONTRACT) Martono, Adi
EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i1.y2018.p11-23

Abstract

Islamic banks is established to provide solutions on the need for transactions and financing facilities to the Moslem who want to avoid riba and gharar. From the previous researches, author obtains facts and conditions : 1) Moslem people think Islamic banks still implement contract and transaction contain riba or they do not comply with Holy Qur’an and Sunnah of Prophet. 2) In executing murabaha contract, Islamic banks under study have not possessed or controled the goods before they sells it to the customer. To find out how and why those facts and conditions happen in Islamic bank, author uses case study as research methodology. After after analyzing the implementation of murabaha contract from previous researches and comparing it to the sharia standards, authorfound there are gaps between the murabaha contract that has been implemented in several Islamic bank and in sharia standard. In this case, author uses sharia standard issued by Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI). Those gaps are implementation of wakalah contract, possession of goods and implementation of murabaha contract. Islamic bank should improve the process or mechanism of those contract. The conclusion is because lack of understanding about that Islamic banks have to improve the process of Murabaha contract, such as the process of acquisition of goods so the process refers to the Holy Qur’an and the Sunnah of Prophet.
THE INFLUENCE OF HUMAN CAPITAL, STRUCTURAL CAPITAL AND RELATIONAL CAPITAL TO THE PERFORMANCE OF COOPERATIONWITH COMPETITIVE ADVANTAGE AS INTERVENING VARIABLE OF COOPERATION IN SOUTH TANGERANG Azzahra, Khoirunnisa
EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i1.y2018.p24-34

Abstract

This Research is about to test the influence of human capital, structural capital and relational capital to the performance of the Koperasi with competitive advantage as intervening variable by testing the direct influence of human capital, structural capital and relational capital performance of the Koperasi and the indirect influence with competitive advantage as intervening variable. The instability of growth of the Koperasi in Indonesia is caused by the human resource quality which has not developed optimally. This caused had become the motivation of the research in doing this research.
ANALYSIS OF EFFICIENCY OF PRODUCTION AT SMALL EMBOIDERY INDUSTRY IN REGENCY OF KUDUS Zuhri, Saifudin; Zamzami, R. Mohd.
EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i1.y2018.p35-42

Abstract

This research aimed at analyzing factors influencing embroidery production and its efficiency at small emboidery industry in Kudus. A total respondent of this research was 108 taken using multi-stages sampling technique. In addition, 10 keypersons determined by purposive sampling were taken from competent stakeholders in embroidery business. Technical efficiency analysis by using stochastic Frontier Production Function was done to know the small embroidery industry whether it is efficient or not. The research findings showed that factors influencing the production of small embroidery industries in Kudus Regency consist of labor, raw materials, auxiliary materials, electricity, machinery and equipment, and they all have a positive and significant effect on the production of small embroidery industry. While the results of the calculation of production efficiency showedthat the level of technical efficiency of small embroidery industry doers in the research area is not efficient with an average value of less than 1 (0.9538).
DECOMPOSITION OF BOCR “ ARISAN MAJELIS TA’LIM”AS SUPPORT PROGRAM FOR MICRO SYARIAH FINANCIAL INSTITUTION, CASE STUDY OF BOGOR CITY Afriadi, Fiqih
EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i1.y2018.p43-52

Abstract

The purpose of this research is to uncover the uniqueness of Beneffit, Opportunity, Cost and Risk (BOCR) from arisan majelis ta’lim in supporting the sustainability of Sharia Micro Financial Institution (SMFI). Benefit and Opportunity need to be known as the positive side of the arisan majelis ta’lim in SMFI, while the Cost and Risk needs to be known to see the negative side. To reveal the uniqueness of BOCR methodology is done byusing the methodology of ANP BOCR problem decomposition.  Decomposition of the problem is done by surveying to arisan majelis ta’lim in Bogor city and also indepth interview to practitioners of arisan majelis ta’lim and SMFI practitioners. The result of the research shows several Benefits that can be obtained include; increase the number of members, high social capital honesty and integrity typical of “wong cilik” , and low  cost. For Opportunity that can be obtained that is; savings fund opportunities, poor empowerment opportunities, microfinance opportunities, and opportunities for increased financing returns. The various costs that must be in the responsibility is; operational costs,empowerment costs, product development costs, and socialization and education costs. While some risks that need to be the attention that is; credit risk, sharia compliance risk, operational risk, and social risk.
THE INFLUENCE OF FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF) AND BOPO ON ZAKAT COMPLIANCE IN ISLAMIC BANKS IN INDONESIA PERIOD 2011-2015 Utami, Tri
EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i1.y2018.p53-63

Abstract

This study aimed to examine the influence of financial performance that is Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operating Expenses to Operating Income (BOPO) of the Compliance Zakat in Islamic Banks in Indonesia. The data used in this study was obtained from the data Condensed Financial Statements Annual Islamic Banks 2011-2015 period The population in this study were 12 Islamic Banks in Indonesia. To determine the author of a sample using the purposive sampling method, obtained 10 Islamic Banks are suitable for use in further research. The analysis technique used in the study is binary logisticregression that aims to obtain a comprehensive picture of the relationship between variables. In conducting a test of hypothesis, first tested the feasibility of a regression model (goodness of fit), the overall assessment models (overall model fit) and the accuracy of regression (classification table). The results showed that the variables simultaneously FDR, NPF and BOPO have significant influence on Compliance Zakat 0,000 <0,05, while partial variable FDR significant negative effect on Compliance Zakat Islamic Banks. while the NPF variables and BOPO has a negative effect and no significant effect on Compliance Zakat. The predictive ability of the three variables by 80%, rest influenced by other factors outside theresearch model. The results of this study are expected to be a guideline for the management of Islamic Banks in managing the company, so as to increase awareness of Islamic Banks in paying zakat in accordance with the provisions of sharia. for regulators and governments can add the Act relating to obligations and terms of payment of zakat enterprises and for further research to be able to add more independent variables.
FACTORS AFFECTING THE SOCIAL RESPONSIBILITY DISCLOSURE PRACTICE ON GO PUBLIC MANUFACTURING COMPANIES Nurmala, Putri
EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i1.y2018.p64-75

Abstract

This study examines four factors that influence the practice of corporate social and environmental disclosure. The purpose of this study was to determine the effect of company size, type of industry, profitability, and family firm toward the practice of corporate social and environmental disclosure. This research is a quantitative study. The sample of these study are 48 go public manufacturing companies in Indonesia Stock Exchange that have announced annual reports for 2009 - 2013. From these samples that can be processed are 25 manufacturing companies that have announced annual reports for 2009 - 2013. Results of this study stated that the size of the company (net sales), type of industry, profitability (ROA), and family firm have significant positive effect on social and environmental disclosure practices of the company. Finally, through this research is expected that go public manufacturing companies can improve the practice of corporate social and environmental disclosures.

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