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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 Influence of Risk Management and Growth Strategies on Financial Performance Wiyanti, Rahma; Fikriyah, Siti Hailatul
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p45-59

Abstract

This research examines risk management and growth strategies on the performance of financial the banks are listed on the Indonesia Stock Exchange. The general research objective is to ascertain the effect of risk management and growth strategies on the optimal performance of financial the Indonesian banks. Credit risk management is considered to play a role in minimizing the emergence of bad loans because bank loans have the aim of increasing profits and have triggered the emergence of bad loans in Indonesian banks due to improper management. It is hoped that this research will help improve bank viability, and risk management expected to reduce unemployment, as well as help, prevent the social evils that accompany it. This study uses financial performance as measured by ROA, risk management uses ratio to measure credit risk by Non-Performing Loans (NPL) and the bank’s performance ratio to assess bank liquidity in meeting the needs of funds withdrawn by the public in the form of deposits, saving or demand deposits is Loan to Deposit Ratio (LDR) as well as growth strategies. The company's growth strategies are one of the managerial efforts to increase the company's competitive position in the industry. The growth strategies are measured by revenue growth expressed as a percentage. This study uses secondary data, so all data needs are obtained from relevant secondary sources. This test has a sample data of 110 sample data for 5 periods. The technique of analysis used is multiple linear regression using the eViews-9 program. The results showed that risk management as proxied by NPL and LDR as well as growth strategies simultaneously affected financial performance. While partially NPL and sales growth have an impact on financial performance. Meanwhile, LDR has no effect on financial performance.
Impact of Company Characteristics, Liquidity, and Good Corporate Governance on Tax Aggression Ismanto, Juli; Purnomo, Listiya Ike; Cahyani, Yenni; Rifai, Ahmad; Ruhiyat, Endang
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p86-104

Abstract

This study aims to determine the impact of company characteristics, liquidity, and good corporate governance on tax aggressiveness. As secondary data, annual report information from companies included in the LQ45 index and listed on the IDX between 2016 and 2020 is utilized. The sample size was fourteen companies. The study used regression analysis of panel data as a methodology. The results indicated that the liquidity variables partially influenced tax aggressiveness, whereas the company's characteristics and good corporate governance did not. The test results suggest that if the liquidity level is low, it will reduce the level of creditor trust and result in a decrease in the level of capital loans by creditors; therefore, the company will maintain its liquidity level so as not to engage in tax avoidance.
Effect of Audit Quality, Geographic Diversification, Industry Diversification, Ownership Structure, and Audit Engagement Period on Earnings Management Prastitasari, Tia Maudi; Effriyanti, Effriyanti
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.p155-169

Abstract

This research is quantitative research with the descriptive method, the data used are secondary data in the form of financial reports that contain numbers and then tested and describe or provide an overview of these results. This study aims to see the effect of audit, geographic diversification, industry diversification, ownership structure, and audit engagement period on earnings management in manufacturing companies listed on the IDX for the 2017-2019 period. The population in this study were 118 companies. The sampling technique used purposive sampling and obtained 18 companies with a research period of 3 years (2017-2019) in order to obtain 54 sample data. The results showed that audit quality had a negative and significant effect on management earnings, geographic diversification had no effect on management earnings, industry diversification had no effect on earnings management, ownership structure, both institutional ownership and managerial ownership had no effect on earnings management, and audit tenure had a positive effect. and significant to earnings management. Simultaneously audit quality, geographic diversification, industry diversification, ownership structure and audit engagement period have a joint influence on earnings management in manufacturing companies listed on the IDX in 2017-2019.
Fraud Analysis in the Corruption Case of PT. Waskita Karya Based on Ethical Principles and GCG Principles Kurnia Asih, Dea; Supriyatna, Dede; Andita Fitriannisa, Eka; Meisya, Eveline; Nofriyanti
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p1-9

Abstract

This research aims to conduct a literature review of ethical principles and good corporate governance principles as well as business ethics regarding corruption cases at PT. Waskita Karya Tbk which has harmed many parties and also has an impact on public trust. Apart from that, this research also explains the factors that make this case possible. The research method used is a qualitative method and data collection is carried out through documentation from validated sources and literature studies. The results of this research conclude that in the literature, the fraud that occurred in this case was triggered by many things, such as fraud that was deliberately carried out and resulted in ethical issues and a lack of internal control. The solution offered is to strengthen the implementation of good corporate governance in company management and improve ethics from the lowest managerial level, up to the highest decision holders.
Analysis of Company Valuation and Factors of Goto Stock Price Decline After IPO Holiawati; Yati Rosmiati, Dede; Eko Prasetyo; Kristiyanto; Wadi, Indra
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p10-25

Abstract

Startups in Indonesia have been growing very fast in recent years. The phenomenon of startups conducting IPOs on the Indonesian stock exchange is an interesting phenomenon that is worth discussing. Moreover, GOTO shares experienced sham price dynamics until a drastic decline since its opening in March 2022 until now. This research is a qualitative research with descriptive methods. The data source of this research is taken from primary data in the form of fundamental and technical analysis of GOTO shares and secondary data consisting of related journals, reports and company data as research data In analyzing the valuation of GoTo companies, researchers use the relative / market valuation method. The results showed that the valuation of GOTO shares when conducting an IPO was below the average valuation of world companies. The decline in stock prices that occurred after the IPO could be due to the fact that investors generally expect short-term profits on stocks that conduct IPOs. In addition, many investors make decisions to sell and buy based on stock price movements in the market and not based on company fundamentals. Suggestions to company management, investment managers, securities, and academics, to continue to educate investors regarding the valuation of e-commerce companies. Management should also consider share buybacks. For the next start-up management that will conduct an IPO, the company also needs to educate on company valuation, and prepare steps to maintain the stability of its share price after the IPO.
The Effect of Capital Intensity, Company Size, Independent Commissioners, Financial Distress on Tax Avoidance Fitria Eka Ningsih; Hari Stiawan
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p26-42

Abstract

This research aims to analyze the effect of capital intensity, company size, independent commissioners, and financial distress on tax avoidance. The study uses secondary data sourced from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. A total of 23 companies were selected through purposive sampling. The study investigates four independent variables: Capital Intensity (X1), Company Size (X2), Independent Commissioners (X3), and Financial Distress (X4), with Tax Avoidance (Y) as the dependent variable. The panel data regression analysis is applied as the research method, and data processing through EViews 12 identifies the Fixed Effect Model (FEM) as the most appropriate. The results indicate that, individually, Capital Intensity, Company Size, Independent Commissioners, and Financial Distress significantly influence Tax Avoidance. Additionally, these variables collectively have a combined impact on Tax Avoidance.
Exploring Understanding of Islamic Banking Investments: Case Study at Institut Maritim Prasetiya Mandiri yuliana, yuliana; Milyati, Rina; Ekasariningsih; K. Harahap, Aderina; Vitratin
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p43-52

Abstract

The banking industry has advanced significantly, just like conventional banks. The main difference lies in the application of interest rates, where Islamic banks do not implement interest-based systems. The challenge faced is a lack of understanding about Islamic banking investments, which some believe is merely a terminology difference from conventional banks. This research aims to investigate the level of understanding of Islamic banking investments within the Institut Maritim Prasetiya Mandiri. The method employed in this study is qualitative descriptive, using data collection through questionnaires based on a Likert scale. The population consists of faculty members at the Institut Maritim Prasetiya Mandiri. The findings reveal that 18 respondents understand, 22 do not understand, and 20 have no understanding of Islamic banking investments. These result are supported by questionnaire data and analysis using coding and tabulation methods. This study is limited to faculty members at the Institut Maritim Prasetiya Mandiri, and future research should involve a wider sample, including higher education institutions across Lampung and the general public, including business practitioners.
Gender's Moderating Impact on Financial Capability, Training, and MSME Performance Pujiastuti, Arum; Sulistiyanto, Tri Joko
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p53-66

Abstract

This study investigates the influence of financial capability and entrepreneurship training on MSME performance, with gender as a moderating variable. Using a quantitative approach, data was collected from 116 MSME owners in Kendal Regency via questionnaires distributed both online and in person. Financial capability significantly impacts MSME performance, highlighting the importance of effective financial management and access to resources. However, training does not have a direct significant effect, likely due to short duration and delayed impacts. Gender does not significantly affect MSME performance or moderate the influence of financial capability and training, indicating equal opportunities for male and female entrepreneurs. The findings emphasize the critical role of financial capability over training or gender in improving MSME success.
The Effect of Tax Planning, Accrual Basis, Company Growth, and Operating Cash Flow on Profit Management Wahid Akbar Basudani; Wiharso, Gani
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p66-74

Abstract

The objective of this research is to analyze the impact of tax planning, accrual basis, growth, and operating cash flow on earnings management. This research is an associative quantitative research. The data used are in the form of secondary data of the audited financial report and published by each manufacturing company within the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015– 2019. The sampling technique in this study uses purposive sampling technique, from the 56 company population determined in the consumer goods industry listed on the Indonesia Stock Exchange obtained a sample of 16 companies for 5 years so that the total sampled is 80 samples. The data analysis in this research uses panel data regression which is processed with the help of the Eviews 9 program. The results of this study indicate that tax planning, accrual basis, growth, and operating cash flow simultaneously affect earnings management. Partially, tax planning has no effect on earnings management. The accrual basis has a positive effect on earnings management. Growth has no effect on earnings management. Operating cash flow has a negative effect on earnings management.
Accounting Students' Perception of Green Accounting: Implications on Financial Performance and Corporate Sustainability Muliani; Baiq Dinda Puspita Ayu; Nukman
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p75-83

Abstract

This study aims to explore the perception of accounting students toward green accounting and its implications for financial performance and corporate sustainability. The method used is a qualitative method with a phenomenological approach to understanding student perceptions in depth as 60 students in the accounting program semester 4 in Bumigora University. The data collection technique was carried out through in-depth interviews with students of the accounting study program. The instrument used is a semi-structured interview guide that allows for further exploration flexibility. The study results show that accounting students have a progressive view of green accounting, corporate sustainability issues, respecting corporate social responsibility and environmental impact. These findings emphasize the importance for companies to implement green accounting and pay attention to the environmental impact of the company's operational activities so as not to damage the environment which will have a positive impact on the company's sustainability and financial performance in the long term.

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