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INDONESIA
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 Free Cash Flow, Size, and Growth with Profitability as Moderating Variable on Earning Response Coefficient in Property Sector Irawati, Wiwit
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.p76-86

Abstract

This thesis is a quantitative research market based accounting research manifold explanatory causality which aims to analyze and prove the influence of Free Cash Flow, Size, and Growth with Profitability moderated to Earning Response Coefficient on Property Sector. In an efficient market, the published financial information will be responded promptly by the market in this study is proxied by the ERC. Data obtained from the Indonesia Stock Exchange and is compliant with the classical assumption, as normality test, multicollinearity test, heteroscedasticity test, and test of auto correlation. The results of the data with SPSS version 22 obtain the adjusted R squared of 0.297 with a significance level of 0.027 <0.05. Then the hypothesis is accepted Free Cash Flow, Size, and Growth with Profitability moderated negative influence on Earning Response Coefficient on Property Sector with great influence 29.7%. The relationship is negative, which means that signaling theory that happens is bad news.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE Irfansyah, Irfansyah; Ermaya, Husnah Nur Laela; Septyan, Krisno
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p87-94

Abstract

This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.
EFFICIENCYANALYSIS OF COST COMPARE TO ASSETS ON SHARIA BANKWITH OFFICE CHANNELING Kusumaningsih, Ani; Juanda, Gustian; Marjohan, Masno
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p95-103

Abstract

Efficiency is a theoretically parameter that can be used to measure the bank performance. This research aims to find out the factors that can cause the efficiency value difference of Sharia Bank (Unit Usaha Syariah/UUS) in Indonesia, especially which have the office channeling facility. The research data is monetary data of Sharia Bank excludeBPD (Bank Pembangunan Daerah/Local Development Bank). It was obtained from Bank of Indonesia. Then, it was divided into input and output variables. The determination of input output variables at this research uses parametric approach, Stochastic Frontier Approach (SFA). Its input output variables consist of Total Loan, Total Effect, Labor Cost, Interest Cost, Total Cost and compare to Total Asset. The methods used in this study are measured in percentage. Closer to 100% means a bank acts more efficient. In each period (2011-2015), there are efficiency score, which is resulted by comparing one bank to others in sample. It implies that one bank acts as the most efficient bank in each year relatively to others. The efficiency score for the most efficient bank is 100%.The result of the analysis shows the mean of score for all of bank (UUS exclude BPD) is more than 99% which is nearly 100%. And the highest score is Bank OCBC NISP Tbk.
SMALL AND MEDIUM ENTREPRENEURS IN INDONESIA GO GLOBAL: CHALLENGES AND THE PROBLEMS Evalina, Evalina
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p104-115

Abstract

Globalization is representing challenge and opportunity to the international marketer. More integrated countries on a regional basis formed trading block, encourage international trade and investment volume, give consumers choice more products than before. Small and Medium Entrepreneurs (SME) in Indonesia like or not must face the fact, that they must compete with other SME from other countries. But, nowadays most ofSME in Indonesia haven’t ready yet to compete with other SME from other countries. This research is analyzed the SME in Indonesia by the power of competition. Can SME in Indonesia face the challenges and problems? How government plays its role to help SME in Indonesia? This research is using qualitative descriptive methods. The results are what the challenges and problems that SME in Indonesia have and how is charges for government role to help the SME in Indonesia.
CONTRIBUTION OF VALUE ADDED HUMAN CAPITAL TO EMPLOYEE PRODUCTIVITY IN CRAFT CREATIVE INDUSTRY OF TASIKMALAYA Marlina, Lina; Sulaeman, Maman; Mundzir, A
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p116-128

Abstract

The creative industry is the focus of government to boost economic growth in recent decades. Creative industry is the utilization of talent, ideas, and creativity in generating creativity and creative power of individuals. Craft creative industry (kriya) sub-sector as a typical product of Tasikmalaya become focus of the researcher. The population of workers in the creative industries is dominated by high school graduates. It's interesting to measure the added value and productivity. This study aims to measure the contribution and influence of value added human capital (VAHU) on emplyee productivity (EP). VAHU is one component of the value added inlellectual coefficient (VAIC) Method developed by Pulic. The study focuses on VAHU because the research sphere is related to the workforce. The results of the study are expected to help creative industry entrepreneurs and decision makers to make policies related to a competent labor supplyprogram. This research uses quantitative descriptive analysis with primary and secondary data. Documentation is taken from company reports recorded in the industry and trade offices in Tasikmalaya for the last six years. Random sampling includes the creative industries of embroidery craft, footwear, furniture, batik, and mendong (wicker). The results showed that the footwear craft industry reached the highest VAHU and the lowest mendong industry. The highest EP is seen in the embroidery industry and the lowest furniture industry. While compliance between variables in this study showed that VAHU no significant effect on EP.
ANALYSIS OF FACTORS INFLUENCING THE EXISTENCE OF CULINARY VENDORS ON THE BEACH AREA AFTER 13 YEARS OF TSUNAMI (STUDY CASE : LAMPUUK BEACH, ACEH) Maulida, Zenitha; Indah, Dewi Rosa
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p129-137

Abstract

After 13 years of tsunami, Aceh has become one of tour destinations which offered various tours, especially Lampuuk beach tour. Recently, it has risen up from adversity. All tours area, especially Lampuuk beach tour progresses rapidly after tsunami. One of the tour developments was marked by growing and developing small-medium enterprises around the area which was currently more focused on culinary sector. In 2011, theMinistry of Tourism and Creative Economy included culinary as a subsector of creative economy. On the average, the culinary vendors built gazeboes to the visitors so that they could enjoy the scenery. The culinary provided by the traders was not luxurious, so it might be accepted by all society levels, starting from snacks to grilled fish as a typical menu of Aceh seashore. The goal of the study was to find out the factors supporting theexistence of culinary vendors around Lampuuk Aceh beach tour after 13 years of tsunami which hit Aceh. The result showed that there were two dominant factors influencing the them. The first factor was the internal factors that consisted of the raw materials availability, the venture capital, simple material processing, labors, and turnover received factors, while the second one was the external factors, such as competitor’s existence and vendors’retribution factors.
THE STRATEGICMANAGEMENT OF LAKE TOBA DEVELOPMENT Kennedy, Posma Sariguna Johnson
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p138-145

Abstract

To fulfill Sustainable Development Goals which is a document that become a reference in the framework of development in the world, one of the goals is the suistainable tourism issue for welfare. The government wants to make Lake Toba as one of the priority tourist destinations. Lake Toba with the beauty of the largest volcanic caldera in the world can invite demand for both domestic and foreign tourists. It is important to improve theenvironmental condition of the lake itself and how the infrastructure to reach the tourist destinations. The main purpose of this paper is to analyze the strategic management of Lake Toba development. The research method used is qualitative method. The government wants the best strategy with various implementations to prepare Lake Toba as a world tourism destination.
HOWARE EMPLOYMENT AND INCOME INFLUENCE SOCIETY ATTITUDE TO PAY ZAKAT IN SOUTH SUMATERA WITH TAWHIDI PERSPECTIVE Harahap, Lily Rahmawati; Novianty, Dwi Eka; Ermeila, Sri
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p146-155

Abstract

The purpose of this article is to share about how important zakat fund which collected and distributed well, according to the rule based on Islam, in order to improve economic. The phenomena in South Sumatera shows unsycnchronized data between Gross Regional Domestic Product and poverty level. South Sumatera province is the top 11 rankings from34 provinces in Indonesia in terms of GRDP acquisition. But in reality, South Sumatera also the top 18 rankings from 34 provinces in Indonesia in terms of poverty level. This research will discuss the phenomena from society attitude with some factors that might influence, from the tawhidi perspective. Using primary data from 4 regencies and 1 city in South Sumatera and also supported by 2 factors (employment and income), thisresearch describe how are these 2 variables influence society attitude to pay zakat viewed from tawhidi perspective. The result of hypothesis test by using regression model shown that employment variable and income variable influence society attitude to pay zakat simultaneously and partially. With Tawhidi String Relation methode by induced these 2 variables with tetha (θ) will change the result in the good range.
COMPARISON OF BANKRUPTCY PREDICTION MODELS ANALYSIS (ALTMAN, SPRINGATE, GROVER, OHLSON AND ZMIJEWSKI) ON PT. ASURANSI HARTA AMAN PRATAMA, TBK. Sunaryo Putri, Dyah Puspitasari
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p156-165

Abstract

PT. Asuransi Harta Aman Pratama, Tbk. is a financial services company which is specialized in general insurance. This research is conducted based on five annual reports spanned from 2012 to 2016 which are independently audited. This study, therefore, aims to compare with five models bankruptcy predictions; the Altman, Springate, Grover, Ohlson and Zmijewski. This study uses a quantitative research approach, using the financial statements data of PT. Asuransi Harta Aman Pratama, Tbk. which also has been published in BEI. This paper analyze the prediction of every method using analysis of variance. The result of this analysis show the differences between the applied models.
A MANUFACTURING INDUSTRY FRAMEWORK THAT HAS IMPLICATIONS FOR THE LEAN ACCOUNTING Sitoresmi, Mumpuni Wahyudiarti; Eksandy, Arry
EAJ (Economic and Accounting Journal) Vol. 1 No. 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i3.y2018.p166-175

Abstract

This study aimed to examine the factors that affect application of lean accounting at Astra International, Tbk Group companies.This study used sample of Astra International, Tbk group companies that was selected by cluster random sampling base method. From the results of data obtained Astra Motor Components sub-sector was only sector companies that implemented lean accounting with the observational of 8 others sub-sector.Data analysis techniques used multiple linear regression analysis with IBM SPSS STATISTIC 24 program. The results of this study indicates that Continuous Improvement (CI) and Value Stream Cost (VSC) had positive and Value Stream Cost (VSC) had negative effect to implementation of lean accounting. But Just In Time (JIT) had no effect to implementation of lean accounting.

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