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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

EAJ
Website

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 295 Documents

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ANALYSIS OF THE IMPLEMENTATION OF THE POLICY PP 36/2017, PMK-165 2017 POST FORGIVENESS TAX (POST-TAX AMNESTY ) Suparmin Suparmin
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Taxes are the most important factors for the state finances to guarantee the continuity of national development without depending on natural resources and foreign aid. To encourage the compliance required taxs and expand the tax data base on 2016 published Act No. 11 The year 2016 about forgiveness tax (Tax Amnesty). Tax forgiveness Program given by the Government to the required taxs include the elimination of the tax should be are indebted, the elimination of tax administration and the elimination of the criminal sanction in the field of taxation of wealth obtained in 2015 and before that has not been reported in SPT.Although there are polemics at the beginning was launched. But there are benefits that are expected when PP-36/2017 policy implemented which will give the opportunity for Taxpayers who have followed the Tax Forgiveness Program but there are still the property which has not been or is not exposed in whole or for Taxpayers who qualify but it does not follow the tax forgiveness program so that the order of Article 18 of Act No. 11 The year 2016 about Tax Amnesty.In addition to the advantages there is also the downside to Taxpayers who follow the Tax Forgiveness program with Taxpayers who do not follow the tax forgiveness program. Taxpayers who have followed the Tax Forgiveness program, but by Fiskus has found wealth is not revealed it is considered as income when found the property that will be subject to Income Tax in accordance with the provisions of the legislation are speeding PPh plus the sanction of 200%.For Taxpayers who did not join the Program tax forgiveness when found wealth is considered as income when found incur Income Tax plus the sanction in accordance with the provisions of legislation on taxes

CONTRIBUTION OF VALUE ADDED HUMAN CAPITAL TO EMPLOYEE PRODUCTIVITY IN CRAFT CREATIVE INDUSTRY OF TASIKMALAYA Lina Marlina; Maman Sulaeman; A Mundzir
EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

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.

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 Khoirunnisa Azzahra
EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

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.

TECHNICAL ANALYSIS: THE ROLE OF INVESTOR PSYCHOLOGY MEDIATING ON STOCK INVESTMENT BEHAVIOR Nur Asmilia
EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The purpose of this study is to prove empirically whether the technical factors represented by stock price indicators, trading volume and market capitalization have an influence on investor psychology. In addition, it is also to determine the effect of investor psychology on the behavior of stock investment. The number of data samples in this study that is as many as 108 respondents from the population of investors who have been chosen as the object of research. The sampling technique in this study is random sampling. The use of the technique is due to the population that is unknown to the researcher. Testing the hypothesis is tested by structural equation modeling. The results showed that stock prices, trading volume and market capitalization have a significant influence on investor psychology, and investor psychology is known to have a significant effect on stock investment behavior

A MANUFACTURING INDUSTRY FRAMEWORK THAT HAS IMPLICATIONS FOR THE LEAN ACCOUNTING Mumpuni Wahyudiarti Sitoresmi; Arry Eksandy
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

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.

The Effect of Free Cash Flow, Size, and Growth with Profitability as Moderating Variable on Earning Response Coefficient in Property Sector Wiwit Irawati
EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

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.

EFFECT OF EDUCATION FUND, THE NUMBER OF INFRASTRUCTURE, HR EFFECTIVENESS OF TEACHER EDUCATION PROGRAM Selfiani Selfiani
EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This study aims to determine the effect of education funds, the amount of infrastructure, human resources of teachers to the effectiveness of education programs. The population in this study is sepill provincial education in Indonesia in 2016. The sample amounted to 34 provinces with the observation of 34 local revenue balance. The observation is conducted for one year, in 2016. The Data used are secondary Data, among others derived from the income balance of the province in Indonesia, especially the vocational school is determined through purposive sampling. Data analysis was done by hypothesis tested by linear regression method. The results of this study indicate that funds educational, teaching personnel affect the effectiveness of educational programs, while the amount of infrastructure does not affect the effectiveness of educational programs.

EFFECT OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE STRUCTURE ON COMPANY VALUE AND ECONOMIC ADDED VALUE AS INTERVENING VARIABLE Erika Astriani Aprilia
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The purpose of this study to test the effect of Good Corporate Governance Structure, Sustainability Reporting Disclosure, and Firm Value on the Economic Value Added as an intervening variable. This study uses secondary data from the period 2010-2015 to firms listed at Indonesia Exchange. The sampling technique used purposive sampling. Tools to process the data using SPSS 23.The results showed Board of Commissioners Size, Independent Commissioner, Institutional Ownership have a significant impact on Firm Value while Board of Directors Size, Audit Committee, Managerial Ownership does not have effect on Firm Value. Board of Directors Size and Board of Commissioners Size have an effect on Economic Value Added and Firm Value, but Economic Value Added not an intervening variable between Board of Directors Size and Board of Commissioners Size. , Independent Commissioner has not effect on Economic Value Added, but Economic value added is an intervening variable between Independent Commissioner and Firm Value. Audit Committee does not effect on Economic Value Added and Firm Value, but Economic value added is an intervening variable between Audit Committee and Firm Value. Managerial ownership does not have effect on Economic Value Added and Firm Value, but Economic value added is an intervening variable between Managerial ownership and Firm Value. Institusional Ownership does not have effect on Economic Value Added and Economic Value Added is not intervening variable between Institusional Ownership and Firm Value. Sustainability Report Disclosure has an effect on Economic Value Added and Firm Value.

ANALYSIS OF FACTORS INFLUENCING THE EXISTENCE OF CULINARY VENDORS ON THE BEACH AREA AFTER 13 YEARS OF TSUNAMI (STUDY CASE : LAMPUUK BEACH, ACEH) Zenitha Maulida; Dewi Rosa Indah
EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

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.

ANALYSIS OF EFFICIENCY OF PRODUCTION AT SMALL EMBOIDERY INDUSTRY IN REGENCY OF KUDUS Saifudin Zuhri; R. Mohd. Zamzami
EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

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).

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Angga Hidayat

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Home Page

OAI Link

Editorial Team

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Reviewer

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Contact Name Angga Hidayat

Contact Email angga1203hidayat@gmail.com

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Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Angga Hidayat

Contact Email
angga1203hidayat@gmail.com

Phone
-

Journal Mail Official
eaj@unpam.ac.id

Editorial Address
-

Location
Kota tangerang selatan,

Banten

INDONESIA