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Dani Rahman Hakim
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keberlanjutan@unpam.ac.id
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Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Published by Universitas Pamulang
ISSN : 25285599     EISSN : 26143291     DOI : http://dx.doi.org/10.32493/keberlanjutan
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is a Scientific Journal published by Universitas Pamulang, containing writings in the fields of management and accounting. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is published twice a year, in July and December. The editor invited researchers, academics and practitioners to give their thoughts on economic issues. For writings that are published entirely the personal responsibility of the author concerned.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 2, No 1 (2017): Keberlanjutan" : 7 Documents clear
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI PADA SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA) Budi - Setyawan
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.746 KB) | DOI: 10.32493/keberlanjutan.v2i1.y2017.p498-527

Abstract

Abstract This study aims to analyze the influence of Corporate Social Responsibility and Good Corporate Governance (independent commissioner, number of directors and number of audit committees) on the value of the company in the mining issuer in Indonesia Stock Exchange. Research samples of 20 companies and years of research that is 2011 - 2015. The data collected is processed by simple and multiple regression. The result of research shows that there is no influence of Corporate Social Responsibility to Corporate Value. The effect of independent commissioners on corporate value is insignificant. The effect of the number of directors on firm value is significant. The influence of audit committees on corporate value is not significant. Simultaneously CSR, independent commissioner, number of directors and number of audit committee have an effect on signifikan to Company Value. The magnitude of Corporate Social Responsibility and Good Corporate Governance (Independent Commissioner, Number of Directors and Audit Committee) to the dependent variable of Corporate Value has a coefficient of determination of 0.049 indicating that the contribution of Corporate Social Responsibility and Good Corporate Governance of Independent Commissioners, Number of Directors, and Audit Committee) together against Corporate Value is 4.9%, the rest is caused by other factors. Keywords :  Corporate Social Responsibility, Good Corporate Governance, Corporate Value
BEBERAPA FAKTOR YANG MEMPENGARUHI REALISASI PENERIMAAN PAJAK STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SERPONG Abdullah - Mubarok
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.437 KB) | DOI: 10.32493/keberlanjutan.v2i1.y2017.p528-545

Abstract

Abstract The purpose of this study was to examine factors :tax penalties and tax audit body effeks on tax revenue in STO Serpong. Sample data is used as the material is data analysis research report tax penalties, the tax inspection bodies and tax revenue from the year 2011-2016 on STO Serpong. The method of data analysis used in this research is descriptive quantitative method. While the statistical analysis used is the classic assumption test, multiple linear regression equation, correlation coefficient, multiple determination, and ujui f t test to determine the relationship and influence of these three variables.The results of the study using multiple linear regression statistical analysis showed the coefficient is positive, While the calculation of multiple correlation coefficient test showed tax penalties (x1) and the tax inspection agency (x2) have influence is in tax revenue (y) on STO Serpong. But in testing f t test and showed no significant effect of tax penalties and tax audit bodies on tax revenue on STO Serpong. Sanctions factors have an influence tax of 71% on the overall Tax Revenues STO Serpong and the rest 29% influenced by other factors not examined by investigators. Keywords: Sanctions Tax, Tax Inspection Board, Tax Revenues
PENGARUH ROTASI DAN KOMPETENSI TERHADAP MOTIVASI KARYAWAN NON DOSEN SEKOLAH TEKNIK ELEKTRO DAN INFORMATIKA INSTITUT TEKNOLOGI BANDUNG Rahman - Faisal
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.052 KB) | DOI: 10.32493/keberlanjutan.v2i1.y2017.p460-497

Abstract

Abstract This research aimed to obtain empirical evidence about the influence of rotation and competency to motivation non Lecturer in the School of Electrical Engineering and Informatics Bandung Institute of Technology. The research results are expected to contribute in the development of management, especially human resource management. The research was conducted at the School of Electrical Engineering and Informatics Bandung Institute of Technology in Bandung, West Java. All the employees are sampled in this research. This research approach is quantitative, whereas the type of research in the form descriptive explanatory and verificative and also uses questioner as premier data to get the describing in conditions. The analysis tool in this research used path analysis. The test results of this research show and found a positive and significant effect between rotation and competency to motivation either partially or simultaneously. The implications of these findings is the realization of one attempt and have a good rotation appropriate to competency so as to improve employee motivation. Keywords :  Rotation, Competency and Motivation
THE EFFECTS OF TARGET SETTING ON TARGET COMMITMENT WITHIN THE DGT’S EMPLOYEES OF INDONESIA Andri - Marfiana
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.613 KB) | DOI: 10.32493/keberlanjutan.v2i1.y2017.p340-370

Abstract

AbstractThe purpose of this study is to investigate the level of target commitment in the DGT and the role of target setting theory in effecting this. This research uses Kwan et al. (2013) goal-setting questionnaire. The sample comes from 165 employees of the Directorate General of Taxes (DGT), Indonesia. The result demonstrates that the level of target commitment within the DGT’s employees is high. The effect of target setting factors shows that target clarity and the positive target setting processes positively related with target commitment, whereas target stress, target conflict, and dysfunctional effects of targets negatively related with target commitment. However, high level of target difficulty does not significantly relate to target commitment, strong possibility for moderator. In this study, it is argued that to have a high level of target commitment within the DGT’s employees , It should have a target setting factors to effect this.  Keywords: Target setting, Target Commitment, Public sector, the Directorate General of Taxes, Indonesia.
IMPLEMENTASI SISTEM ACTIVITY BASED COSTING TERHADAP PERHITUNGAN HARGA POKOK PRODUK (Studi Kasus pada The Redwood City Plan of Crimson Components Company) Septi - Wifasari
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.446 KB) | DOI: 10.32493/keberlanjutan.v2i1.y2017.p371-395

Abstract

AbstractWith the Activity Based Costing (ABC) system, it will improve the existing deficiencies in the conventional system in terms of as a basis for managers in decision making. Many companies can improve planning, product costing, operational controls and management controls by using activity analysis to develop a detailed picture of the activity providing the basis for Activity Based Costing. Activity Based Costing is used to improve the accuracy of cost analysis by improving the way cost tracking to cost objects. Activity Based Costing is used for different cost objects of individual products, interrelated product groups and individual customers. This system is useful when company ops is complex with many product types and manufacturing processes.        Keywords: Activity Based Costing, conventional system, cost object, product         cost, cost of product
PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK Ridwan - Pajriyansyah; Amrie - Firmansyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.799 KB) | DOI: 10.32493/keberlanjutan.v2i1.y2017.p431-459

Abstract

AbstractThis research is aimed to provide empirical evident about relationship between leverage, loss carry forward and earnings management on tax avoidance. Using purposive sampling this research selected 264 firms that are listed in Indonesian Stock Exchange from 2013-2015 as samples. The result of multiple regression of panel data shows that there is significant relationship between leverage and earnings management on tax avoidance. Meanwhile, loss carry forward shows no significant relationship on tax avoidance. Keywords: leverage, loss carry forward, earnings management, tax avoidance
PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK Marini - Marini
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.139 KB) | DOI: 10.32493/keberlanjutan.v2i1.y2017.p396-430

Abstract

Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the public accountants judgement of materiality level with partial and simultaneous. Population in the study is a public accountant who worked at a Public Accounting Firm in South Jakarta. Sampling technique using convenience sampling method. Data obtained by questionnaire survey completed by the public accountant with 98 respondents from 9 Public Accounting Firm with primary data types. Design is causal research. The results showed that : 1) Professionalism affect of the judgement of materiality level. 2) Knowledge to detect errors did not affect of the judgement of materiality level. 3) Professional ethics affect of the judgement of materiality level. 4) Professionalism, knowledge to detect errors, and professional ethics affect of the judgement of materiality level.                                                                Keyword :    Professionalism, Knowledge to detect errors, Professional ethics and Judgment of materiality level.

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