Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi

keberlanjutan
Website

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 3, No 2 (2018): Keberlanjutan" : 7 Documents clear

PERUBAHAN MINDSET MENGAJAR DALAM MENYIAPKAN PENDIDIK YANG PROFESIONAL DALAM PERSAINGAN DI ERA MEA ROMENAH ROMENAH
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThe National Education System has grown so rapidly over time. A variety of efforts have been made to build every prosperous, dignified Indonesian human being, so that the quality of Indonesian thinking is progressing. The ASEAN Economic Community which has been launched since 2015 has resulted in free competition, both in trade, employment, and there is free competition for educators in ASEAN countries. Besides that, Indonesian education is faced with challenges and developments in the times, where the culture between ASEAN countries has no limits, this is the challenge faced when implementing the Asean Economic Comunity (ASEAN Economic Community) MEA. Indonesia as a country in the ASEAN region must prepare domestic educators to have professionalism and character so that they can compete with the AEC. Educators must be aware of the essence of the existence of their profession, continue to struggle to make changes in order to realize professionalism with noble character. Efforts made in preparing professional educators to face the challenges of the AEC must touch the most fundamental aspects of changing their competencies, namely the mindset. A student must be more advanced and innovative in developing his learning so that he can change the mindset of students to do agent of change. Through this mindset educators will become professional and characterized so that they can compete and compete in the MEA era. Keywords: MEA, Changes in Mindset, Professional Educators

ANALISIS PENGARUH NET PROFIT MARGIN (NPM) RETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM Muhamad Jusmansyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis study aims to analyze the effect of Net Profit Margin, Return on Equity and Earning Per Share on Stock Price of manufacturing companies listed on Indonesia Stock Exchange in observation year 2012 - 2016.Using a linear regression analysis method is assisted with the use of the SPSS program version 23 which utilizes secondary data from a sample of 15 (fifteen) chemical industry sector group manufacturing companies that have been listed on the Indonesia Stock Exchange for the 2012 to year period 2016. While the sampling method used is purposive sampling method. This study obtained the following results: (1) Net Profit Margin influential on Stock Price, (2) Return On Equity effect on Stock Price, (3) Earning Per Share effect on Stock Price, (4) ) The results of regression analysis simultaneously influenced the result that Earning Per Share effect on Stock Price. As for Net Profit Margin and Return on Equity does not affect the stock price. Keywords: NPM, ROE, EPS, on Stock Price.

ANALISIS KETERLAMBATAN PENYELESAIAN LAPORAN KEUANGAN PADA INDUSTRI PERCETAKAN KARTON BOX PT INDORIS PRINTINGDO Hidayatul Mu’arifin
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis study aims to determine the factors of delay in the completion of the report on the PT Indoris Printingdo cardboard box printing industry as a whole. This study uses qualitative research methods with interpretive paradigms in order to reveal reality as a construction of experience and awareness in the process of financial statement completion. The population in this research is PT Indoris Printingdo employees have 50 people and are supported by interviews face to face and in writing. Based on the data analysis design used, the following results are obtained: There is a positive and positive influence, 'Significantly between the incomplete transaction evidence, all transactions that are fully recorded in reports, sales and purchase transactions that still have a difference, and a warehouse report that has not been fully recorded against the completion of the financial statements based on the results of the respondents' questionnaire stating that 0.25 or 25% of respondents stated that they did not agree on the statement of all reports on time, which means that all reports were not timely when closing the book so that it had a positive and significant to the timely completion of financial statements. Keywords: delays in financial statements, completion of financial statements

PENGARUH KUALITAS AUDIT PADA HUBUNGAN MORALITAS, BUDAYA DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Agustine Dwianika; Muhd. Nuryanto Amin; Calista Setiyahadi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis research aim to examine: (1) The influence of morality on tax compliance (2) The influence of culture on tax compliance .(3)The influence of tax services quality on tax compliance. And (4) The influence of audit quality, morality, tax services quality on tax compliance in Serpong Tax Office and Pondok Aren Tax Office. This study uses a quantitive approach and employs a regression model analysis by using 103 quistionare from respondents. The results of this study found that audit quality, morality, culture and tax services quality simultanesously influenced on tax compliance. Easy to pay and reporting also good and clearly informations are important for taxpayers and ultimately increase tax awareness to make taxpayers compliant and obey about tax provisions.The higher the audit quality stated on the use of Big Four KAP by taxpayers, it can increase the level of taxpayer compliance which is influenced by taxpayer morality, the culture that is understood by taxpayers and the quality of taxpayer services obtained by taxpayers. Keyword: Audit Quality, Morality, Culture, Tax Service and Tax Compliance.

ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL NGATIMIN NGATIMIN
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractTo measure financial performance analysis using ratio analysis in accordance with PSAK 28 which consists of Underwriting Ratio, Loss Ratio, Commission Expense Ratio, Liability to Liquid Asset Ratio, Investment to Technical Reserve Ratio, Net Premium Growth, Own Retention Ratio. Parameter used in Indonesia is Risk Based Capital (RBC) in accordance with Decree of Minister of Finance No. 424 / KMK.06 / 2003. The results of the ratio analysis based on the report of annual report are Underwriting Ratio of Indonesia 24.09%, Malaysia 13.70% and Thailand 12.22%, Loss Ratio Indonesia 44.44%, Malaysia 55.99% and Thailand 60.05% Malaysian Revenue Commission 11.53%, Indonesia 11.99% and Thailand 19.40%, Malaysia Liquidity Ratio 83.45%, Indonesia 55.96% and Thailand 54.42%, Investments to Technical Ratio of Indonesia 685.36% , Thailand 318.18% and Malaysia 93.65%, Net Premium Growth Ratio Indonesia 21.56%, Malaysia 13.29% and Thailand 4.42% and Own Retention Ratio Thailand 851.72%, Malaysia 79.14% and Indonesia 72.12%. While his Risk Base Capital analysis is Thailand 907.58%, Malaysia 920.68% and Indonesia 415.07 Keywords: Financial Statement, Ratio Analysis, Risk Based Capital

ANALISIS ELEMEN-ELEMEN FRAUD PENTAGON SEBAGAI DETERMINAN FRAUDULENT FINANCIAL REPORTING Khusnatul Zulfa; Amira Bayagub
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis study aims to examine the influence of externalxpressure, institutionalownership, xfinancial stability, xquality of external auditor, xchange inxauditor, change in director and frequentxnumber of CEO’s picture on the fraudulent financial reporting among the property and real estate firms listed in Indonesia stock exchange during 2014-2016. The data used in this study is secondary data obtained from the firms’ annual report which was accessed through www.idx.co.id. The data analysis method used in this study is multiple linear regression analysis. SPSS ver 2.0 was used to analyze the data. The samples were selected using a non-probability sampling technique with a purposive sampling method and obtained a sample of 41 property and real estate companies during 2014-2016. The results of variable test indicates that external pressure and change in director partially influences fraudulent financial reporting, while institutional ownership, financial stability, quality of external auditor, change in auditor, and frequent number of CEO’s picture partially does not influence fraudulent financial reporting. The Simultaneous test shows that external pressure, institutional ownership, financial stability, quality of external auditor, change in auditor, change in director and frequent number of CEO’s picture Keywords: External Pressure, Institutional Ownership, Financial Stability, Quality of External Auditor, Change in Auditor, Change in Director, Frequent Number of CEO’s Picture, Fraudulent Financial Reporting.

ANALISIS KINERJA KEUANGAN PT. INDORIS PRINTINGDO BERSUMBER PADA KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002 Wardokhi Wardokhi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

ABSTRACT This reseaarch aims to determine the financial performance of PT. Indoris Printingdo, based on the Decree of the Minister of BUMN no. 100 / MBU / 2002 on Rating of State-Owned Enterprise Health Level during the period of 2013 - 2015. Data collection methods in this study is obtained by quoting directly from the financial statements in PT. Indoris Printingdo from 2013 to 2015. The analysis technique in this research is quantitative descriptive analysis. The data analysis used is based on the Decree of the Minister of BUMN no:100 / MBU / 2002.Based on the results of research known that the financial performance of PT. Indoris Printingdo based on Decree of the Minister of BUMN no.100 / MBU / 2002 is in 2013 to get the title of "HEALTHY A", in 2014 get the title "UNWELL BBB" and in 2015 the company get the title "HEALTHY AA". This shows the financial performance of PT. Indoris Printingdo is still in good category or experiencing increasing trend. Keywords : Financial performance and healthy level.

Page 1 of 1 | Total Record : 7

Filter by Year

2018 2018

Filter By Issues

All Issue Vol. 10 No. 1 (2025): Keberlanjutan Vol. 9 No. 2 (2024): Keberlanjutan Vol. 9 No. 1 (2024): Keberlanjutan Vol. 8 No. 2 (2023): Keberlanjutan Vol. 8 No. 1 (2023): Keberlanjutan Vol 7, No 2 (2022): Keberlanjutan Vol 7, No 1 (2022): Keberlanjutan Vol 6, No 2 (2021): Keberlanjutan Vol 6, No 1 (2021): Keberlanjutan Vol 5, No 2 (2020): Keberlanjutan Vol 5, No 1 (2020): Keberlanjutan Vol 4, No 2 (2019): Keberlanjutan Vol 4, No 1 (2019): Keberlanjutan Vol 3, No 2 (2018): Keberlanjutan Vol 3, No 1 (2018): Keberlanjutan Vol 2, No 2 (2017): Keberlanjutan Vol 2, No 1 (2017): Keberlanjutan Vol 1, No 2 (2016): Keberlanjutan Vol 1, No 1 (2016): Keberlanjutan More Issue

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

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