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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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ENTREPRENEURIAL CHARACTERISTICS ARE VIEWED FROM SELF EFFICACY FOR ENTREPREUNEURS IN HARAPAN ISLAND Kania Ratnasari
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.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.
Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia? Amrie Firmansyah; Pria Aji Pamungkas; Fardan Ma’ruf Zainuddin
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.p1-12

Abstract

The purpose of this study is to examine the effect of corporate governance (audit committee, institutional ownership, managerial ownership, and independent commissioners) on Related Party Transaction Disclosure. The data employed in this study is secondary data, financial statements from manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 up to 2019. Based on the purposive sampling conducted, companies that meet the criteria in this study are 40 companies, so that the total sample is 160 observations. This study uses panel data regression analysis. This study finds that the independent commissioner has a positive effect on Related Party Transaction Disclosure. Meanwhile, the audit committee, managerial ownership, and institutional ownership do not affect Related Party Transaction Disclosure. This research indicates that the Indonesian Financial Services Authority (OJK) should supervise and tighten the rules for Indonesia listed companies, especially regarding the audit committee's or independent commissioner's requirements in listed companies.
ONLINE MARKETING ACCESSIBILITY AND BEHAVIOR AMONG BATIK ENTREPRENEURS IN LAWEYAN, SURAKARTA, CENTRAL JAVA Meutia Sistarani; Indriana Indriana; Rosalin Ayal; Adhi Bawono
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.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.
Competencies on Execution of Village Government Authorities, Transparency, Public Participation and Accountability of Villages Fund Management Shinta Ningtiyas Nazar; Rosita Wulandari; Syafrizal Syafrizal; Ayu Lestari
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.p59-70

Abstract

Authorities, transparency, and public participation to the accountability of village fund management and finds the obstacles to its implementation. This Research using multiple regression analysis, with convenience sampling and using questioners.  Results show competencies on the execution of village government authorities have effect negative and significant, contrary to Transparency have positive and significant, but Public Participation does not have effects. According to the result, competencies on the execution of village government authorities still low, villagers knows about village funds in Kecamatan Tigaraksa because they all get the benefit from village fund, and they only follow the instructions
Utilization and Suitability of The Information Technology Task Against The Performance of Semarang Tax Office Vincent Bastian Tertio Sayudha
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.p195-202

Abstract

Information technology has become part of human life to work, even it is very important in business organizations to be important in the timeliness and correctness of the provision of information technology at work. The.purpose.of.this study.is.to.analyze.and describe influence information technology and technological tasks individual performance. The population in this study were employees of the Candisari Pratama Tax Service Office, the South Semarang Pratama Tax Service Office, the East Semarang Pratama Tax Service Office. The sampling used in this study used a purposive sampling method and obtained 100 tax employee respondents. The analysis technique used in this study is multiple regression analysis with the application of IBM SPSS 23. The results of this study indicate the use of information technology and the suitability of the information technology task are significantly related to individual performance. The advice given related to this research is that the pratama tax office needs to help improve information technology by adding supporting facilities provided by users and increasing the level of conformity of information technology tasks in compiling tax revenue based on resources that can help individuals with the maximum number of employees.
PARSE PROBLEMS IN THE APPLICATION OF ACCOUNTING BASED IMFI GRAMEEN Tri Utami; Fiqih Afriadi
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.p109-117

Abstract

The purpose of this study is to reveal various problems application of accounting on Islamic Micro Finance Institutions (IMFI) based grameen. To achieve the study researchers used a methodology Analytical Network Process. Decomposition of the problem conducted by survey-based Grameen IMFI to practitioners as well as in-depth interviews to experts or academicians. Based on the results of the study (decomposition problem) suggests that the problems in the application of accounting-based Grameen IMFI divided into three main clusters, namely the lack of regulation of supporting institutions, the absence of operational standards and minimum operational assistance. The finding of the study suggested that the main problem was on the lack of regulation supporting with the priority number (0.31), followed by problems of lack of operational standards (0.28), and finally the lack of operational assistance (0.14)  
The Influence of the World Gold Price, the Dow Jones Islamic Market, and the Composite Stock Price Index on the Jakarta Islamic Index for the 2014 - 2018 period Siti Chaerunisa Prastiani
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.p13-24

Abstract

This study aims to determine how much influence the variables of the World Gold Price and Stock Prices with proxies: Dow Jones Islamic Market (DJIM) stock prices, and the Composite Stock Price Index (IHSG), on the Jakarta Islamic Index (JII). This study uses a quantitative approach, namely data that is measured in a numerical scale, based on the 2014-2018 Time Series data relating to variables sourced from the Central Statistics Agency, the Indonesia Stock Exchange and the Directorate General of Oil and Gas. This research uses one of the SPSS Series. The variables in this study consist of World Gold Price (X1), Dow Jones Islamic Market (DJIM) (X2), Composite Stock Price Index (IHSG) (X3) against the Jakarta Islamic Index (JII) (Y). The purpose of this research is to know each variable partially or simultaneously from the variable World Gold Price, Dow Jones Islamic Market and the Jakarta Islamic Index. Research Output expected by an Accredited journal
The Effect Payment Methods and Services on The Satisfaction BPJS Health Members South Tangerang Muhammad Sopiyana
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.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.
The Effect of Enterprise Risk Management, Firm Size, Profitability, and Leverage on Firm Value Armanto Witjaksono; Ratna Puspita Sari
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.p71-81

Abstract

The purpose of this study is to investigate the effect of enterprise risk management, firm size, profitability, and leverage on the worth of property and assets companies listed on the Indonesia securities market during 2015-2017. the tactic of knowledge analysis during this study is multiple regression toward the mean analysis using SPSS software version 25. The results of the study indicate that the scale of the corporate doesn't have an influence on the worth of the corporate. Other variables like profitability and leverage have a big positive effect on firm value, while the applying of enterprise risk management to property and assets companies listed on the Indonesia securities market incorporates a significant negative effect on firm value. it had been concluded that enterprise risk management, profitability and leverage affect the worth of the corporate
The Impact of Reduction SMES Tax on The SMES Growth Case Study in Padang City Yuli Ardiany; Melli Herfina; Sri Yuli Ayu Putri
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.p203-211

Abstract

In 2018 the government agreed to only reduce the tax rate to 0.5 percent. This provision is stated in Government Regulation 23/2018. The purpose of this study is to look at the impact of reducing SMEs tax rates on the growth of SMEs in the city of Padang. This type of research is comparative. Data collection techniques in this study are documentation techniques. The population in this study is the SMEs of Padang City the sampling method is purposive sampling. The analytical method used is the analysis of independent sample t-test. The results showed that the average number of SMEs in 2016 and 2017 or before the reduction in tax rates was 31,418.33, where the values in 2016 and 2017 were lower than in 2018 and 2019 at 32,417.33. This shows that there was an increase in the number of SMEs after the reduction in the SMEs tax rate. The significance level of 2- tailed obtained indicates the probability of a significance level of 0.966.

Page 8 of 30 | Total Record : 295

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