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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 295 Documents
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APPLICATION OF TAXATION E-SYSTEM TO THE UNDERSTANDING OF ACCOUNTING STUDENT AT BINA BANGSA UNIVERSITY Ina Khodijah; Raden Irna Afriani
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p10-19

Abstract

Taxation e-system is a modernization of taxation using information technology. With the use of information technology in taxation, it is expected to be able to improve service to taxpayers, both in terms of quality and time so that it is more effective. But the knowledge of most taxpayers, especially students about the tax e-system is still low, so the Directorate General pf Taxes needs to socialize the existence of this tax e-system. The research objective is to determine the effect of the use of taxation e-system in the form of e-registration, e-spt, e-filling, e-billing to the understanding of accounting students. The research method used in this study is a quantitative descriptive approach. This research was conducted by distributing questionnaires to students who took the 2015 tax accountingconcentration at Bina Bangsa University, Banten. The results of this study indicate that partially e-registration and e-filling affect the understanding of accounting students. While e-spt and e-billing have no effect on the understanding of accounting students. But  simultaneously all e-registration, e-spt, e-filling and e-billing variables affect the understanding of accounting student.
ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Zulfa Rosharlianti; Dea Annisa; Novi Akhsani
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, 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 EFFECTIVENESS OF THE USE OF VILLAGE FUNDS IN THE IMPLEMENTATION OF DEVELOPMENT PROGRAMS IN EAST LOMBOK Zohratul Aeni; Mila Maulana; Teni Susanti; Siti Raehan; Didin Hadi Saputra
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p20-28

Abstract

The granting of regional autonomy to the broadest means the granting of authority and power (discretion) to the regions to manage and utilize regional resources optimally. In order to avoid irregularities and deviations, the granting of authority and broad powers must be followed by strong supervision. In this study, the authors used qualitative research methods. Qualitative research is research that is used to examine the condition of natural objects, as opposed to experiments, where the researcher is a key instrument, data collection techniques are carried out by triangulation (combined), descriptive data analysis and qualitative research results emphasize the meaning rather than generalization. In the research, researchers focus on the field of development in infrastructure development programs. Based on the results of research conducted by the author on the effectiveness of the use of village funds in the implementation of programs in the field of village development in Suralaga district, East Lombok regency in 2018, it can be measured using a target approach by looking at the outputs of activities, namely the realization of programs and the benefits of the programs classified as very effective.
The Determinants of Stock Price Volatility in Indonesia Bambang Sutrisno
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p73-79

Abstract

Volatility is a statistical measure of stock price fluctuation. This study aims to investigate the effect of trading volume, firm size, inflation, and exchange rate on stock price volatility of the companies included in the Jakarta Islamic Index (JII) from 2014 to 2018. By using a purposive sampling technique, the research sample is sixteen companies. This research employs panel regression with annual data. This study reveals that trading volume has a significant positive effect on stock price volatility. Firm size has a significant negative impact on stock price volatility. Meanwhile, the inflation and exchange rate do not affect stock price volatility.
STUDY ON LOCAL GOVERNMENT INVESTMENT PLANNING IN REGIONAL OWNED ENTERPRISES USING BSC AND SWOT ANALYSIS Sjamsuridjal Sjamsuridjal; Meily Surianti
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p29-43

Abstract

In an effort to increase regional economic growth and improve services to the community, the Regional Government of Cianjur Regency plans to increase local government investment in Perumdan Tirta Mukti Cianjur, a regional drinking water company owned by the Cianjur Regency Government. Related to the increase in capital participation, a study was conducted with the aim of i) Assessing the financial capacity of the Cianjur Regency Regional Budget on the planned allocation of funds for equity participation, ii) Analyzing the performance of Perumdan Tirta Mukti Cianjur on the plan to increase the capital participation of the Cianjur Regency Government in the BUMD, iii) Make recommendations for increasing regional equity participation. The study was conducted by analyzing regional financial capacity in the Regional Government Budget of Cianjur Regency, as well as conducting a BSC (Balance Score Card) analysis and SWOT (Strength Weakness Opportunity and Threat) analysis to assess the performance of BUMD (Perumdan Tirta Mukti Cianjur). To conduct the above study, a literature study, data collection and analysis have been carried out using the above method. From the results of the analysis it was concluded that i) Regional financial capacity which is presented in the Cianjur Regency Government Budget is still sufficiently free to carry out various development innovations, including for the addition of capital participation in the Tirta Mukti Housing, ii) The Performance of the Tirta Mukti Housing Perumdam is quite ready to add capital so that can improve drinking water services in Cianjur Regency. Based on this, it can be recommended to the Regional Government of Cianjur Regency to carry out regional capital participation in Perumdam Tirtamukti, in the framework of accelerating the fulfillment of service targets in the future. However, in the implementation of capital participation in these BUMDs, they must still follow the rules and provisions of the applicable laws and regulations, and carry out adequate supervision of the performance of these BUMDs.
EFFECT OF FINANCIAL PERFORMANCE, AUDIT QUALITY, INDEPENDENT COMMISSIONER ON EFFECTIVE TAX RATE Titis Widya Yanti; Kartika Hendra; Yuli Chomsatu
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p44-52

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh keuangan, kualitas audit, komisaris independen terhadap tarif pajak efektif.Dengan menggunakan sampel 30 perusahaan real estat & properti yang terdaftar di Bursa Efek Indonesia tahun 2015 hingga 2018 jumlah data 71 setelah mengumpulkan data outlayer.Metode yang digunakan adalah regresi linier berganda.Hasil analisis ini, variabel ukuran perusahaan tidak mempengaruhi tarif pajak efektif, leverage tidak mempengaruhi tarif pajak efektif, profitabilitas mempengaruhi tarif pajak efektif, rasio intensitas modal tidak mempengaruhi tarif pajak efektif, inventaris rasio modal meningkatkan tarif pajak efektif, kualitas audit meningkatkan tarif pajak efektif, komisaris independen mempengaruhi tarif pajak efektif.Berdasarkan uji koefisien determinasi (R2) sebesar 27.
THE FACTOR ANALYSIS THAT INFLUENCE THE STUDENT PURCHASE INTENTION IN SHOPEE E-COMMERCE Vivi Iswanti Nursyirwan; Sasmita Sari Ardaninggar
EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, 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.
The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables Muhammad Rizal Saragih; Rusdi Rusdi
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p25-34

Abstract

A high increase in company value is a long-term goal that must be achieved by a company, which is reflected in the market price of its shares because investors' assessment of the company can be seen through the movement of the stock prices of companies listed on the stock exchange. stock exchange for companies that have gone public. This has an impact on shareholders to maintain their investment and potential investors are interested in investing in the company. This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018, totaling 166 companies, while the sample of this study was 18 companies with a purposive sampling method. The research method used is descriptive statistics, classic assumption testing and hypothesis testing multiple linear regression analysis. The results show that tax avoidance is not significant to firm value, dividend policy has a significant effect on firm value, leverage does not moderate tax avoidance on firm value, leverage. does not moderate dividend policy on firm value, and tax avoidance and dividend policy affect firm value
The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital Petty Aprilia Sari; Imam Hidayat
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p163-171

Abstract

The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure
MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES ON COMPETITIVE ADVANTAGE AND ORGANIZATION PERFORMANCE Listya Sugiyarti; Nur Asmilia
EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p80-89

Abstract

This study aims to examine Managerial Performance as Strategic Management Accounting Technique for Competitive Advantage and Organization Performance in banking companies in the Tangerang region, Indonesia. In this study utilizing primary data in the form of questionnaires distributed to managers in banking companies in Tangerang region, Indonesia. This study applied Structure Equation Modeling analysis techniques with Amos software program tools, while a number of respondents are 73 managers. From the results of the tests which have been obtained that Managerial Performance as Strategic Management Accounting Techniques had a positive and significant effect on Competitive Advantage. There was not significant effect of Competitive Advantage on Organization Performance, and Managerial Performance as Strategic Management Accounting Techniques did not have a positive and significant effect on Organization Performance in banking companies in Tangerang Region 

Page 6 of 30 | Total Record : 295

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