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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

EAJ
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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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PRUKADES (FEATURED PRODUCT OF RURAL AREA) IN INCREASING HOME INDUSTRY PRODUCTIVITY IN PAMEKASAN Ahmad Rajaul Masrur; Hajjatul Mabbruroh; Darwis Darwis
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Low productivity in home industry which produces featured product in rural area in Pamekasan cannot cover entire market target nationally or internationally. Featured Product of Rural Area (PRUKADes) is the first program of 4 priority planned by Ministry of Village, Disadvantaged Regions and Trasmigration (Kemendes PDTT) aims to increase village competitiveness and company’s productivity in order the villagers gain higher income. Based on the statistic analytical test, a result is valid if r is bigger than r in table. In addition, data is considered reliable because the value of Cronbach's Alpha is 0,77 or more than 0,6. From double linear regression analysis, the value is 0,800. It shows that there is a strong relationship between home industry productivity (X) through X1 (workers quality), X2 (managing skill), and X3 (Input and Output process) and the increasing featured product of rural area in Pamekasan (Y). The value is 64,0% and it is quite big. The rest is 36,0% and it is influenced by other factors that excluded from this research. Entirely, the research is done by F test F (ensemble regressed coefficient); that is, there is a relationship between home industry productivity (X) and the increase of featured product in rural area in Pamekasan (Y

Different Influence Analysis of Sunset Policy and Tax Amnesty to the Retailer/ Small and Medium Sized Enterprise Individual Taxpayer Compliance (in the Region of Majalaya Tax Office, Bandung City) Yuliana Gunawan; Lidya Agustina; Enrico Goiyardi
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

As we all know, tax is one of the most essential source of a state income which reaches up to 70% of the total. The target of tax payment has always increased every year, together with the increasing need of state expenses. Many breakthrough has been made since the onset of tax reformation in 2002 in order to facilitate the tax payers in fulfilling their duty as well as to reach the target of tax proceeds.One of those breakthrough is Sunset Policy, and the other is Tax Amnesty. The Population used in this research is non -employee individual taxpayer enlisted in the Tax Office of Majalaya, Bandung City, using qualitative data (the primary data obtained from questionnaire result). Sampling data drawn from simple random sampling method. Data analysis method used is the Simple Regression analysis which has passed the validity, reliability and classical assumption tests combined t-test.The result of this research shows that there is a significant influence of both Sunset Policy and Tax Amnesty variable to the tax compliance of the individual tax payer, with the Sunset Policy conveys greater impact than the latter.Key words: tax amnesty, sunset policy, tax compliance of the individual tax payer

THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDITOR EXPERIENCE AS MODERATING VARIABLES Hari Stiawan; Aris Sanulika
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangerang. With the number of respondents in this study as many as 58 people. The results of this study indicate that professionalism, objectivity, accountability, knowledge do not influence the accuracy of giving audit opinions either partially or partially. The auditor's experience can moderate the variables of professionalism, objectivity, accountability, knowledge of the accuracy of the giving of

THE EFFECT OF EARNINGS PERSISTENCE AND EARNINGS TRANSPARENCY ON COMPANY PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE (Empirical Study in Manufacturing Company that Listed in Indonesia Stock Exchange in 2014-2016) Melinda Malau
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

ABSTRACTEarnings persistence and earnings transparency are an important factors in company performance. The quality of financial statement will differentiate performance between one company to another. The research purposed to analyze the effect of earnings persistence and earnings transparency on the company performance. In addition, the research purposed to analyze corporate governance as a moderating variable can strengthens the effect between earnings persistence and earnings transparency on company performance. This research using sample of 363 firms-year in 2014-2016 and applying panel data analysis. The results show that earnings persistence variable has a positive significant effect on the company performance. Earning transparency also has a positive significant effect on company performance. For corporate governance as a moderation variable strengthens the effect between earnings persistence and earning transparency to the company performance. Size and age also have a positive significant effect on company performance. Keywords: earnings persistence; earnings transparency; company performance; corporate governance.

EFFECT OF BRAND EQUITY AND MARKETING MIX ON CUSTOMER SATISFACTION AND IMPACT ON CUSTOMER LOYALTY Nani Sriyani
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This research is about the activities carried out by PT Bank ICB Bumiputera, Tbk in the use of brand strategy and service marketing mix by looking at its effect on customer loyalty through customer satisfaction.Data processing was done by using path analysis, this research is quantitative with the number of respondents as many as 100 respondents. The results of the first study showed that there is a significant influence between brand equity and marketing mix on customer satisfaction. The results of the second study show that there is a significant influence of brand quantity, service marketing mix and customer satisfaction on customer loyalty. This research is important information for PT Bank ICB Bumiputera by considering the variables mentioned above so that it can carry out marketing activities that will increase market share and the number of customers

UNDERSTANDING OF TAX RULES, TAX TARIFFS AND TAX-RIGHTS CONSCIOUSNESS ON e-COMMERCE USERS TAX COMPLIANCE Rendy Rendy; Wiwit Irawati
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The purpose of this study was to determine the effect of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance with e-Commerce users. The research method used is quantitative research using a questionnaire, this research is distributed to 100 Online Shopping Taxpayers in Depok City. The sample collection technique is Convenience Sampling, data analysis in this study was conducted using data quality test, classic assumption test, multiple regression analysis, t test, F test and test coefficient of determination. The results showed that partially understanding of tax regulations does not affect the compliance of e-Commerce taxpayers, tax rates do not affect the compliance of e-Commerce taxpayers, taxpayer awareness affects e-Commerce users' taxpayer compliance. While simultaneously Understanding Tax Regulations, Tax Rates and Taxpayer Awareness influences the Taxpayer Compliance with e-Commerce users.

OPTIMIZATION ANALYSIS OF SALT FARMERS ACTIVITIES AND WELFARE IN PAMEKASAN REGENCY Moh. Holis; Sayyidi Sayyidi; Musoffan Musoffan
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Many salt farmers who are not eager to produce salt even many farmers are switching professions. This is due to the low price of local salt and the quality is even lower the quality of imported salt is even better so that it can reduce the bargaining power of local salt and consequently the salt farmers lose. This study aims to analyze the economic activities of salt farmers in Pamekasan Regency in order to evaluate the optimization of salt farmers' activities through internal and external factors, so that a development strategy can be designed to optimize the activity of salt farmers in order to support the welfare of salt farmers in Pamekasan. Using qualitative descriptive analysis, IFE and EFE matrix analysis and qualitative SWOT analysis. Based on the results of the study it can be concluded that the level of optimization of the internal and external environmental analysis of economic activity and welfare of salt farmers in Pamekasan district is in quadrant I, which is aggressive, of course, all forms of activities will be optimal and welfare is achieved. The strategies that can be used as policies to increase the optimization of salt farmer activities in Pamekasan Regency are as follows 1) Expanding Salt market share, 2) Increasing productivity, the amount of quality salt production and the interest of Salt Farmers 3) Creating farmer groups 4). Increasing Competitiveness Potential 5). Cooperation with all parties.

THE INFLUENCE OF RATIO ANALYSIS TO THE DIVIDEND PAYOUT RATIO AND ITS IMPACT ON THE VALUE OF THE COMPANY LISTED ON THE MALAYSIA STOCK EXCHANGE Rudi Sanjaya
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

ABSTRACTFundamental factor has powerful influences to the dividend policy that indicated by the Dividend Payout Ratio (DPR), because of it shows the companies financial performance. The aim of this research is to determine the influence of fundamental factor that are consisting of Earning Per Share (EPS), Current Ratio (CR), Debt to Equity Ratio (DER) to the Dividend Payout Ratio (DPR) and its impact on corporate value is proxyed by Price Earning Ratio (PER) the oil palm plantation.This research was conducted using secondary data that obtained from www.bursamalaysia.com period 2009-2016. The analysis method used is descriptive statistics method and panel data regression method. The sample of this research was extracted with purposive sampling. The 88 corporate annual reports was analyzed as sampels. Testing hypothesis research using model fixed effect with eviews app tool 9 version.This results indicate that growth EPS, CR, DER, DPR and firm value in oil palm plantation companies in Malaysia Exchanges from 2009-2016 period on average fluctuate every year. Partially variable Earning Per Share (EPS) doesn’t have a significant effect on the variable Dividend Payout Ratio (DPR). Partially the variable Current Ratio (CR) has a significant effect on the variable Dividend Payout Ratio (DPR). Partially variable Debt to Equity Ratio (DER) doesn’t have significant effect on the variable Dividend Payout Ratio (DPR). Simultaneously and together the variable Earning Per Share (EPS), Current Ratio (CR), and Debt to Equity Ratio (DER) have a significant on the variable Dividend Payout Ratio (DPR). Partially variable Dividend Payout Ratio (DPR) has no significant effect on firm value variable (proxy with (PER) Price Earning Ratio).

EFFECT OF KAP SUBSTITUTION AND ANNUAL REPORT DISCLOSURE ON MARKET REACTIONS Nita Nurul Fajar; Listiya Ike Purnomo
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The purpose of this study is to find out how much the market reaction is influenced by the substitution of KAP and disclosure of annual reports in a given period. Abnormal Return is used as a measurement for market reactions while the variables used in this study are Substitution of KAP and mandatory disclosures used to measure disclosure of annual reports. The data use form of audited financial statements by an independent auditor obtained from the official IDX website www.IDX.com using a purposive sampling method based on certain criteria. Samples in this study were 16 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. So that the total sample obtained is 80 company data. Hypothesis testing is done by using multiple linear regression data analysis techniques. Data is collected, then processed and analyzed using the SPSS 22.0 for Windows application program. The results of this study are Substitution of KAP had a significant effect while the disclosure of the annual report had no effect, but the two variables simultaneously had an effect on the market reaction.

THE EFFECT OF FIVE STOCK EXCHANGE MOVEMENT FROM 25 BIGGEST STOCK EXCHANGE IN THE WORLD TOWARD INDONESIA STOCK EXCHANGE PERIOD 2012 - 2017 Mia Laksmiwati; Ivo Rolanda
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The IDX is inseparable from the influence of the global stock market, because globalization makes a country's economic system open. For Indonesia and several stock exchanges where the market capitalization is relatively small, optimism and pessimism of foreign stock investors is expected to greatly affect the movement of stock indexes. The fall of the global market has become a negative sentiment for the JCI movement. This study aims to determine the effect of the movement of five stock exchanges in the world on the ICI. In this study used multiple linear regression method using SPSS 25.0 statistical software. The results showed that SSE had no significant effect on CSPI while Nikkei 225, DJIA, S&P BSE Sansex, and STI had a significant effect on ICI during 2012 - 2017.

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Home Page

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Contact Name Angga Hidayat

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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