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Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi

keberlanjutan
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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

Search results for , issue "Vol 2, No 2 (2017): Keberlanjutan" : 7 Documents clear

PENGARUH SPIRITUALITAS TERHADAP ETOS KERJA PRESPEKTIF AL QURAN Subhan Subhan
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Abstract Physical and instinctive needs are natural and neutral, can not in itself be said that one's needs are higher than the other. It is precisely the way in which people manage and satisfy those needs that can be given a praiseworthy or despicable title. In the view of Islam, if these needs are met with the actions carried out according to Islamic guidance, then it will be a commendable act. Conversely, if these needs are met with acts that violate the guidance of Islam then he becomes a disgraceful act. Spiritual intelligence associated with the problem of meaning, value, spiritual intelligence is able to guide humans to find meaning and can also guide people in reaching his ideals. Spiritual intelligence goes beyond the ability to intelligently think, feel, act and behave in situational contexts or given frameworks. Spiritual intelligence enables humans to be wise in reflecting on the situation to find themselves more meaningful so as to be able to transform something more precious. With the formation of spirituality culture in the workplace, it is expected to form employees who are happy, know and able to meet the purpose of life. Such employees generally have a balanced life between work and person, between duty and service. In general, they also have higher performance. The results of a large consulting firm, the application of a spiritual work environment increase productivity and reduce turn over. Other studies show that employees of high spiritual intelligence and supported by a work environment that is also spiritual, positively become more creative, have high job satisfaction, are able to work well in teams, and have a high commitment to the organization. Keywords : Guidance of Islam, Spirituality

PERENCANAAN PENDIDIKAN KARAKTER DALAM PERKULIAHAN MATEMATIKA EKONOMI DAN BISNIS DI PROGRAM STUDI D3 AKUNTASI UNIVERSITAS PAMULANG Indah Pertiwi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

AbstractCharacter is the essence of every human life. The character of a mature person will have an impact on the preparation of a mature self that is ready to deal with all the challenges and conflicts in life. Character can be developed one of them through education from early childhood to college level. All universities in Indonesia carry out the government's mission to develop character education as a continuation of the development of character education in schools, as well as at Pamulang University. Character education should be planned by formulating in the curriculum, applying it with educational methods, and practiced in the learning process. Economics and Business Mathematics course in D3 Accounting Study Program is also required to be able to integrate character education in the learning process. The planning can be done include: (1) Developing Semester Learning Plan (RPS) is characterized by character education; (2) Assess CPL to determine the character values to be developed; (3) Developing character education model based on character education in Economics and Business Mathematics; (4) Develop active lectures / activities that enable students to have opportunities to internalize values and demonstrate them in appropriate behaviors; (5) Designing tasks that enable students to develop character values; and (6) Designing lecturing evaluations covering cognitive, affective and psychomotor aspects. Keywords: character education, economic and business mathematics, planning

PENGARUH BOOK TAX DIFFERENCES DAN ARUS KAS TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) Dian Ariyani; Rosita Wulandari
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Abstract This study aims to determine the effect of book tax differences and cash flow on earnings persistence. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2010-2015. Sampling technique in this research is done by purposive sampling method. Pursuant to purposive sampling method, sample obtained counted 24 company. The type of this research is associative research using quantitative method. The analytical method used to test the influence of book tax differences and cash flow to earnings persistence is multiple regression method with the help of software SPSS version 22. The results showed that partially, permanent differences significantly negatively affect earnings persistence, temporary differences negatively significant effect on persistence Profit, and cash flow have a significant positive effect on earnings persistence. The results of the study simultaneously show that if the permanent differences, temporary differences and cash flows have a significant effect on earnings persistence. Keywords: Permanent Differences, Temporary Differences, Cash Flow, Earnings Persistence

PENGARUH KOMITE AUDIT KOMISARIS INDEPENDEN DAN UKURAN KAP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR PADA BEI TAHUN 2012-2015 Ganefo Sudirman
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Abstract RThe research is an empirical study to examine the influence of audit committee, independent commissioner and public accounting firm size to earnings management on Indonesian Stock Exchange listed companies from manufacturing various industry sector in 2012 until 2015. The sample collected using the purposive sampling method and it has resulting 15 companies for the samples.The sample was analyzed by using linear multiple regression technique. T-test for testing the hypothesis and f-test for the feasibility model with the five percent level of significant. It was tested with classical assumption test like normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The result shows audit committee has a negative and significant to earning management, independent commissioner committee has insignificant influence to Earnings Management, and KAP size has a positive and significant to earning management Keywords: Audit committee, independent commissioner and public accounting firm size, earnings management

PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP LIKUIDITAS PADA PT. ULTRAJAYA MILK INDUSTRY DAN TRADING COMPANY, Tbk. Dewi Lestari; N. Rusnaeni N. Rusnaeni
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Abstract The purpose of this research is to know the rotation of receivable at similar company of industry (Milk Management), to know the cash turnover in similar company of industry (Milk Management), and to know how big influence of receivable turnover and cash turn over to liquidity in similar industry Milk Management). The method of research conducted by the author in preparing the thesis is descriptive quantitative, which is doing research that describes the financial condition of the company expressed in the form of numbers. The data used are secondary data in the form of financial statements of Ultrajaya Milk Industry & Trading Company, Tbk. for a period of 10 years from 2005-2014, obtained through ICAMEL (Indonesian Capital Market Electronic Library). The analysis method used is multiple linear regression analysis, classical assumption test, correlation coefficient, determination coefficient and hypothesis test. Based on the results of data analysis, multiple linear regression analysis results obtained regression equation Y = -44.362 0.587X1 0.108X2. Simultaneously variable receivable turnover and cash turnover affect the liquidity it can be seen from the value of f arithmetic ≥ f table (12, 404 ≥ 9.27). Keywords : receivable turnover, cash turnover, and liquidity.

PENGARUH TINGKAT HUTANG, ARUS KAS DAN AKRUAL TERHADAP PERSISTENSI LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2011-2015) Linawati Linawati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Abstract The purpose of this study was to examine the influence of leverage, cash flow operation and accrual to earning persistene moderated good corporate governance. This study used multiple regression methode. Samples are companies listed on the Jakarta Stock Exchange by taking a sample of 42 Manufacturing Companiesfrom 2011-2015. Sampling is done by using purposive sampling method. Test the above hypothesis used SPSS 21. The result of this research explained that the leverage negative significant affect on earning persistence, cash flow positive significant affect on earning persistence,and accrual has not negative affect onearning persistence.While the test resulted from Multipled Regresion Analysis methode showed that corporate governance is not moderation the effect of leverage, cahsflow, and accrual to earning persistence. Keywords: earning persistence, leverage, cash flow, accrual corporate governance

DAMPAK PENERAPAN PERATURAN PEMERINTAH NOMOR 34 TAHUN 2016 (Studi Kasus di Kantor Pelayanan Pajak Pratama Kepanjen) Stefani Yesia Nindy H; Ferry Irawan
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Abstract This study is conducted to find out the impact of Government Regulation number 34 of 2016 (PP 34 of 2016) implementation on final-income tax of transferring of land and/or building, and the number of tax payers who apply tax-remittance-letter validation of income tax. Data used in this study is taken from Kepanjen Tax Office. We collect tax revenue data for 56 weeks. To analyze the data, we use trend analysis and paired-test throughout F-test. The result shows that thax revenue tend to decrease although the number is not significant. Paired-test shows that there is no difference before and after the implementation of PP 34 of 2016 both in tax revenue and validation appeal. Keywords: PP 34 of 2016, final income tax

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Contact Name
Dani Rahman Hakim

Contact Email
danirahmanhak@gmail.com

Phone
+6282216586720

Journal Mail Official
keberlanjutan@unpam.ac.id

Editorial Address
Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417

Location
Kota tangerang selatan,

Banten

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dani Rahman Hakim

Contact Email danirahmanhak@gmail.com

Phone +6282216586720

Journal Mail Official keberlanjutan@unpam.ac.id

Editorial Address Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dani Rahman Hakim

Contact Email
danirahmanhak@gmail.com

Phone
+6282216586720

Journal Mail Official
keberlanjutan@unpam.ac.id

Editorial Address
Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417

Location
Kota tangerang selatan,

Banten

INDONESIA