EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
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.
Articles
295 Documents
<![CDATA[Analysis of Factors That Influence The Need for E-Commerce Audit Services ]]>
<![CDATA[Putri Nurmala]]>;
<![CDATA[Nanda Sofia Oktaviani]]>;
<![CDATA[Akhmad Sigit Adiwibowo]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 2 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v4i2.y2021.p93-103
<![CDATA[This study aims to determine how the influence of E-Commerce-business Development, Accounting Information Technology Systems and Auditor Skills on the Need for E-Commerce Audit Services at Public Accounting Firms in South Jakarta, both partially and simultaneously. This study uses a population of all external auditors working at the Public Accounting Firm in South Jakarta. Sampling uses simple random sampling technique, so that the samples used in this study were 59 external auditors from 6 public accounting firms in South Jakarta. The data used are primary data in the form of questionnaires which are distributed directly to respondents. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and the classic assumption test. The partial test results show that the development of e-commerce-business does not positively influence the need for e-commerce audit services while the accounting information technology system and auditor expertise positively influence the need for e-commerce audit services. Meanwhile, simultaneous test results showed that the-business development of e-commerce, accounting and information technology systems auditor expertise together - the same effect on the need for audit services e-commerce.]]>
<![CDATA[Implementation of Volatility Model in Modeling Relationship Between Share Trade Variables ]]>
<![CDATA[Nina Valentika]]>;
<![CDATA[Hendro Waryanto]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 2 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v4i2.y2021.p104-110
<![CDATA[This study deals with the comparison of Generalized Autoregressive (GARCH) models and square returns in analyzing the relationships between stock trading variables. Stocks that have a statistically significant relationship between volume and volume return squared (volatility) cannot be grouped based on the average monthly market capitalization. Based on causal and contemporary models, it is indicated that intraday trading of LQ-45 stock samples is following the theory of the sequential information arrival hypothesis (SIAH) when using the quadratic return model. When viewed from a contemporary basis, this research uses the quadratic return volatility model following Valentika et.al (2017) research using the GARCH volatility model. If viewed from a causal basis, this research that uses the quadratic return volatility model conflicts with the Valentika et.al (2017) study using the GARCH volatility model.]]>
<![CDATA[The Influence of Profitability, Liquidity, Leverage, Activity and Company Size on Sustainability Report Disclosure ]]>
<![CDATA[Haris Haris]]>;
<![CDATA[Dimas Angga Negoro]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p195-213
<![CDATA[Sustainability Report is the practice of disclosure, accountability and measurement of organizational (company) performance in achieving sustainable development goals to both internal and external stakeholders. On this basis, the study aims to determine the form of business responsibility that is oriented towards fulfilling public expectations of the existence of a business in the hope that the company will gain public legitimacy. This study aims to determine the effect of profitability, liquidity, leverage, activity, company size on sustainability report disclosure, using panel data regression on 12 companies engaged in the mining industry listed on the Indonesia Stock Exchange and actively distributing sustainability reports and annual reports during the period from 2014 to 2018. This study uses panel data regression, the dependent variable in this study is the sustainability report as measured by the sustainability discloser index under the parameters of the Global Reporting Initiative (GRI). The results of the study indicate that the firm size variable affects the disclosure of the sustainability report, and Liquidity Profitability, Leverage, whilst the activity has no effect on the sustainability report.]]>
<![CDATA[Financial Contagion and Good Corporate Governance on Bank Companies Performance in Indonesian Stock Exchange ]]>
<![CDATA[Sugiyanto Sugiyanto]]>;
<![CDATA[Tukiyat Tukiyat]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p164-178
<![CDATA[This study aims to examine the effect of fianancial contagion and good corporate governance on company performance of banks company listed on Indonesia Stock Company. Corporate governance is measured using the number of independent commissioners, frequency of board meetings, and attendance at board meetings. This study has two dependent variables, namely market performance as measured by Price Earning Ratio (PER) and operational performance as measured by return on equity (ROE). The analysis method used is multiple regression models with two dependent variables. The results showed that the contagion effect had a positive influence on the company's PER performance but did not have an effect on the company's ROE performance. Meanwhile, corporate governance through the board of directors' meeting is able to have an influence on ROE performance but not on PER. This shows that when there is a domino effect from another country it will have an influence on share prices in the market.]]>
<![CDATA[The Evaluation of Accounting And Taxation Training ]]>
<![CDATA[Sri Agustini]]>;
<![CDATA[Muliyani Muliyani]]>;
<![CDATA[Widiyanti Rahayu Budi Astuti]]>;
<![CDATA[Wiwit Irawati]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p179-194
<![CDATA[The Accounting and Taxation training that has been provided is expected to provide education to these students. Accounting and taxation are important subjects for them because some of these students attend SMK majoring in Accounting. The training includes an introduction to accounting such as making journals and other bookkeeping, as well as tax training including an introduction to the types of taxes and how to calculate taxes and report tax obligations. The purpose of this study was to describe the participants' satisfaction with (1) evaluation of the training on the level of satisfaction of participants (X1), (2) the level of graduation of the trainees (X2), (3) changes in the behaviour of participants after the training (X3). This research is quantitative descriptive research with a survey method. Measuring the level of satisfaction of participants using a 5-scale questionnaire with respondents totalling 67 participants in accounting and taxation training at the Nurul Ihsan Islamic Boarding School, Tangerang Selatan Banten. The analysis tool uses descriptive. The results of this study indicate that accounting and taxation training has an influence on the development of knowledge and value of accounting and tax reports for students who attend SMK majoring in Accounting.]]>
<![CDATA[HOW DOES CONSUMER ACCEPTANCE AFFECT PURCHASE INTENTION OF NEW PRODUCTS? ]]>
<![CDATA[Mira Rahmi]]>;
<![CDATA[Ratih Hurriyanti]]>;
<![CDATA[Puspo Dewi Dirgantari]]>;
<![CDATA[Ira Valentina Silalahi]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p214-226
<![CDATA[The rapid competition in the instant noodle food industry in Indonesia makes it difficult for new instant noodle products to enter the market. This study aims to analyze consumer acceptance of new products that affect purchase intentions. consumer innovation and consumer preferences are used to describe consumer acceptance of new instant noodle products. The method used in this study is a quantitative online questionnaire that collects data from 135 potential customers as instant noodle buyers. Regression analysis was used to analyze consumer acceptance as proxied by consumer innovation, quality and nutrition innovation, convenience, and marketing efforts. The results of this study indicate that consumer innovation, convenience, and marketing efforts, all three are said to have an influence on new product purchase intentions. Meanwhile, nutritional quality and innovation are said to have no effect. It is hoped that the results of this research can be used to contribute to the development of marketing concepts for new products on the market.]]>
<![CDATA[The Effect of Regional Original Income, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditure ]]>
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Wuri Handayani]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p227-240
<![CDATA[The purpose of this research is to analyze Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditures local government in the province of Banten in the past 10 years. The research design used in this study is an associative method. The analytical model used is quantitative. The variables used are Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds as independent variables and Capital Expenditures as the dependent variable. The sample used in the budget realization report for 10 years from 2011 to 2020. The data analysis technique used is descriptive statistics and panel data regression analysis using Eviews 9 software. The analytical tool used is the Panel Data Regression Model Selection, Classical Assumption Model, Determination Coefficient, F Test and t-Test. Based on the results of the study it was found that (1) Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds show together have an effect Capital Expenditures; (2) Regional Original Revenues partially has no effect Capital Expenditures; (3) General Allocation Funds partially has no effect Capital Expenditures; (4) Natural Resource Revenue Sharing Funds partially has no effect Capital Expenditures]]>
<![CDATA[Impact of Pandemic on Zakat Receiving and Distribution at Baznas Kabupaten Karawang ]]>
<![CDATA[Isro'iyatul Mubarokah]]>;
<![CDATA[Fety Nurlia Muzayanah]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p241-247
<![CDATA[The impact of the pandemic has resulted in many people losing their jobs. This causes the potential for muzakki to decrease and mustahik to increase. This paper will examine how zakat is received and distributed before and after the pandemic. The method used in this research is descriptive qualitative. The data used in this study are primary and secondary data. The results showed that there was a decrease in both the collection and receipt of zakat after the Covid-19 pandemic. BAZNAS Karawang Regency needs to make various efforts to improve the collection and distribution of zakat in Karawang Regency again.]]>
<![CDATA[The Effect of Service Quality And Product Quality on Purchase Decisions at UD Zelindriya Jaya ]]>
<![CDATA[Syafrizal Syafrizal]]>;
<![CDATA[July Setiawan]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v4i3.y2021.p248-259
<![CDATA[The furniture industry is one of the growing industrial sectors in Indonesia. There have been problems during the Covid-19 pandemic that have caused chaos in the furniture industry sector. The real impact caused by Covid-19 is a decrease in buying and selling activities, raw materials are difficult to obtain, distribution is hampered, service providers are infected to Covid-19. This study aims to analyze the effect of Service Quality and Product Quality on Purchase Decisions. The population in this study were UD Zelindriya Jaya customers as many as 80 customers. Data analysis using Classical Assumptions.]]>
<![CDATA[Village’s Strategic in Facing Potential Fraud on Sistem Keuangan Desa (Siskeudes) ]]>
<![CDATA[Kezya Audela]]>;
<![CDATA[Felicia A Hadiluwarso]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v5i1.y2022.p1-15
<![CDATA[This study will identify the village's ability to deal with potential fraud in the management of the village financial system. An increase in the allocation of village funds that is not followed by progress and good village financial management can increase fraud. In response to this, the Government facilitate internal control related to the management of village funds through SISKEUDES. Therefore, it is necessary to see Village X’s SISKEUDES management during Covid-19 pandemic, where economic conditions in Indonesia weakened. In Covid-19 pandemic, The Government has increased the amount of village fund allocations so that the opportunity to commit fraud during economic pressure experienced by the community is increasingly wide open. The research was conducted in Village X using a qualitative descriptive method. The data was obtained through the process of interview with village heads, treasurers. Analysis tech-nique used is data triangulation. The results of the study state that the possibility of fraud in Village X is quite significant because SISKEUDES can be accessed by all village officials, no regular change of username and password, no supervision in document input, the low educational background of the majority of Village X residents. In addition, research also shows that increasing village fund allocations are not in line with progress and good fund management. This research can be a evaluation and a reference in developing existing regulations to improve defense capabilities in managing the village financial system also can be helpful for related agencies, as the development of internal control for optimal system management.]]>
