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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 FACTOR ANALYSIS THAT INFLUENCE THE STUDENT PURCHASE INTENTION IN SHOPEE E-COMMERCE Nursyirwan, Vivi Iswanti; Ardaninggar, Sasmita Sari
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p118-129

Abstract

The purpose of this research was to analyze the effect of Promotion, Website Quality and Trust on Purchase Intention in Shopee's e-commerce. The study employed purposive sampling with certain criteria and iteration formulas so that the number of samples obtained was 100 samples of Shopee e-commerce users from undergraduate students of The Economic Faculty of Pamulang University as respondents. By using Structural Equation Modeling with Partial Least Square Approach, the results indicated: (1) the promotion had positive and significant on  purchase intention; (2) promotion had positive and significant on consumer’s trust; (3) The results showed that between variables there was no significant influence between consumer’s trust and purchase intention; (4 and 5) Website quality had a positive and significant influence on both purchase intention and consumer’s trust. However, (6 and 7) Both the promotion and website quality had no significant influence to purchase intention with consumer’s trust as intervening.
Implementation of Volatility Model in Modeling Relationship Between Share Trade Variables Valentika, Nina; Waryanto, Hendro
EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p104-110

Abstract

This study deals with the comparison of Generalized Autoregressive (GARCH) models and square returns in analyzing the relationships between stock trading variables. Stocks that have a statistically significant relationship between volume and volume return squared (volatility) cannot be grouped based on the average monthly market capitalization. Based on causal and contemporary models, it is indicated that intraday trading of LQ-45 stock samples is following the theory of the sequential information arrival hypothesis (SIAH) when using the quadratic return model. When viewed from a contemporary basis, this research uses the quadratic return volatility model following Valentika et.al (2017) research using the GARCH volatility model. If viewed from a causal basis, this research that uses the quadratic return volatility model conflicts with the Valentika et.al (2017) study using the GARCH volatility model.
ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Rosharlianti, Zulfa; Annisa, Dea; Akhsani, Novi
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p63-72

Abstract

The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.
THE EFFECT OF AUDIT OPINION, KAP SIZE & FINANCIAL DISTRESS ON AUDITOR SWITCHING Natalia, Desi; Purnomo, Listiya Ike
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p53-62

Abstract

This research is examining factors that affect auditor switching. Those factors are audit opinion, KAP size and financial distress. Population of this research are maufacturing companies which are listed in Indonesian Stock Exchange in the years 2013-2017. Total sample in this research are 55 companies using purposive sampling method. The data used is secondary data obtained from the company's financial statements and independent auditor’s report published in the website www.idx.co.id. Data analys by using logistic regression analysis method. Result of this research is Audit Opinion and CPA firm size have significant effect with auditor switching. Meanwhile, financial distress does not have signifiicant effect with auditor switching.
FACTORS THAT AFFECT THE AUDITORS’ INTENTION TO DO WHISTLEBLOWING IN SUPREME AUDIT INSTITUTION Tanuwijaya, Hendry
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p90-99

Abstract

The high number of fraud that occurs makes many people doubt the performance of an auditor. Whistleblowing or the disclosure of fraud is believed more effective to overcome this phenomenon.  This study aims to determine the effect of attitude toward behavior, subjective norm, perceived behavioral control, and personal cost of the auditor's intention to do the whistleblowing. The method of analysis used is multiple regressions analysis with the object of Supreme Audit Institution of Central Java.  About 60 samples obtained from filling out the questionnaires, the result shows that attitude toward behavior and subjective has a positive effect on auditor’s intention to do the whistleblowing. However, perceived behavior control and personal cost have no effects auditors’ intention to do whistleblowing.  
Analysis of Factors That Influence The Need for E-Commerce Audit Services Nurmala, Putri; Oktaviani, Nanda Sofia; Adiwibowo, Akhmad Sigit
EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p93-103

Abstract

This study aims to determine how the influence of E-Commerce-business Development, Accounting Information Technology Systems and Auditor Skills on the Need for E-Commerce Audit Services at Public Accounting Firms in South Jakarta, both partially and simultaneously. This study uses a population of all external auditors working at the Public Accounting Firm in South Jakarta. Sampling uses simple random sampling technique, so that the samples used in this study were 59 external auditors from 6 public accounting firms in South Jakarta. The data used are primary data in the form of questionnaires which are distributed directly to respondents. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and the classic assumption test. The partial test results show that the development of e-commerce-business does not positively influence the need for e-commerce audit services while the accounting information technology system and auditor expertise positively influence the need for e-commerce audit services. Meanwhile, simultaneous test results showed that the-business development of e-commerce, accounting and information technology systems auditor expertise together - the same effect on the need for audit services e-commerce.
The Effect Payment Methods and Services on The Satisfaction BPJS Health Members South Tangerang Sopiyana, Muhammad
EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p154-162

Abstract

As a form of good service is to see how important the implementation of good service standards in a government administration and to see if the form of public service has been in accordance with government policy which in this case is bpjs health office, especially with regard to health welfare services for the People of Indonesia especially in South Tangerang, in its implementation is still not maximal, namely by looking at some things related to the effectiveness of the community namely by looking at how the apparatus or implementing officers in serving the community , how are the regulations on the method of payment of mandatory dues of BPJS Health members, how bpjs kesehatan network activities are carried out in South Tangerang, and how the public can enjoy the service so that the community is satisfied by BPJS Health services in South Tangerang The research method is a quantitative method that emphasizes the aspect of measurement objectively towards social phenomena that are the people of BPJS health services in South Tangerang. The data collection method uses primary data. Tekning sampling used is a conviniens sample technique with respondents who are members of BPJS south tangerang city. The analysis used in this study is a multiple linear regression analysis that is with the calculation of spss through validity testing, reality testing, classic assumption testing, and multiple linear regression analysis. The results of this research show that (1) Payment methods have a positive effect on the satisfaction of members of BPJS Health, (2) BPJS Health services positively affect the satisfaction of BPJS Health members, (3) Payment methods and services BPJS Shared health the same affects the satisfaction of BPJS healthcare members.
ONLINE MARKETING ACCESSIBILITY AND BEHAVIOR AMONG BATIK ENTREPRENEURS IN LAWEYAN, SURAKARTA, CENTRAL JAVA Sistarani, Meutia; Indriana, Indriana; Ayal, Rosalin; Bawono, Adhi
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p146-153

Abstract

In this study, researchers are evaluating the accessibility of online marketing, the most preferable online shops among consumers and the income earned each month generated through it. This research is using a qualitative method on respondents from the batik entrepreneurs’ in Laweyan, Surakarta, Central Java. The primary and secondary data are collected at every research stage. Those data are further analysed using interactive model data analysis. As a result, it was concluded that batik entrepreneurs in Laweyan are actively engaged with social media, but only a few of them are capable to utilize it for their marketing activities. The main reason is due to the limited human resource capable to run an online shop effectively, therefore most of them prefer to sell their goods in a traditional offline store basis. It is very unfortunate, because we also discovered that among batik entrepreneurs who already applied online marketing, their income has increased significantly. From this research, we suggest batik entrepreneurs in Laweyan, Surakarta, Central Java to actively use online shop as an option to market and distribute their product. They could spare some time, at least once a week, to update their business social media, e-commerce page, or business website. By doing this, batik entrepreneurs could increase their income and wider their business.
ENTREPRENEURIAL CHARACTERISTICS ARE VIEWED FROM SELF EFFICACY FOR ENTREPREUNEURS IN HARAPAN ISLAND Ratnasari, Kania
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p100-108

Abstract

The purpose of this study was to determine the profile of entrepreneurs in Harapan Island, then to find out the entrepreneurial characteristics and self-efficacy of business actors in Harapan Island.  The distribution of questionnaires on entrepreneurial characteristics and self-efficacy was given to 40 entrepreneurs on Harapan Island.  The data analysis used is quantitative descriptive analysis, Tabulation Data, Data Display and Conclusion Drawing.  The results of this study are the majority of women entrepreneurs aged 44-50 years with an educational background, namely junior high.  Then, the overall entrepreneurial characteristics included in the high category with the highest indicator, Need for Achievement and the lowest indicator, Propensity to Take Risk.  As for overall self-efficacy, it is categorized as very high with the highest indicator being Strength and the lowest indicator being Generality.
THE ROLE OF INVESTMENT OPPORTUNITIES, MANAGERIAL OWNERSHIP, CAPITAL STRUCTURE ON CORPORATE VALUE Septiana, Darlene Dacia; Riswandari, Ernie
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p138-145

Abstract

There are still companies that pay less attention and maintain value of ownership even though this is a concern in making investment decisions. In this study will examine investment opportunities, capital structure, and managerial ownership of firm value. The sample used is the financial statements of 27 companies manufacturing consumer goods sub sector in 2015-2017. This research is an associative research using secondary data which is quantitative data. Data is processed using Stata 12 by using multiple linear regression tests. The results showed that investment opportunities, capital structure, and managerial ownership had a significant effect on the firm's value partially on companies manufacturing the consumer goods sub sector.

Page 24 of 31 | Total Record : 303

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