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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 136 Documents

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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

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

RELAWAN PAJAK: BAGAIMANA PELATIHAN PAJAK MEMPENGARUHI KEPUASAN WAJIB PAJAK PADA MASYARAKAT URBAN? (STUDI PADA TAX CENTRE UNIVERSITAS PEMBANGUNAN JAYA) Agustine Dwianika; Irma Paramita Sofia
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

AbstractIn many countries, taxes are very important for the running of the wheels of government activities. In Indonesia, most of the development budget comes from tax. Therefore tax compliance is very important for the important activities sustainability that have been scheduled. A way to improve tax compliance is to create awareness of taxes early on, continuously and facilitate payment methods or tax reporting by taxpayers. Various ways are carried out by the government to improve taxpayer compliance, including with early tax education and involving young people (millennial) in higher education with the existence of the Relawan Pajak Program (RP). The RP program in the Tax Center (TC) includes several stages, such as socialization, recruitment, training, placement and service also ends with evaluation. The survey conducted by this researcher looked at the effectiveness aspects of the training conducted by TC in collaboration with the Direktorat Jendral Pajak (DJP) in the area of urban society. As a result, training for the effective of RP to help individual taxpayers, but not for corporate taxpayers. So that further, both TC and DJP need to expand the RP training program related to mentoring corporate taxpayer reporting.

ANALISIS TRANSAKSI GADAI EMAS DALAM PERSPEKTIF ISLAM (Studi Kasus Pada BMT Al Muqrin Pondok Cabe Pamulang Banten) Imam Sofi'i
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 2 (2016): Keberlanjutan
Publisher : Universitas Pamulang

ABSTRACTProducts pawn services are grounded in principles of sharia is a gold Rahn where the customer is not charged interest on loans obtained. Transactions Rahn gold, money or funds loaned bebentuk who does not expect additional aid over the debt. As the development of gold Rahn practices in Indonesia, raised doubts over the suitability of various circles of gold Rahn practices with existing concepts. The opinions stated that the practice of gold Rahn same as conventional gold pawn. The purpose of this study was to answer the gold pawn transactions in perpespektif Islam in BMT al Muqrin.Broadly speaking, that the results of this study show BMT al Muqrin already complied with the rules in the transaction Rahn gold. But there are things that are considered to be not in accordance with this concept, namely the merger agreement and contract Rahn Ijara, Ijara and administrative costs determination based on the size of the loan, as well as the lack of attention to the status of its gold holdings. Regardless of the discrepancy between the concept of the gold in the BMT Rahn practices, customer systems that do BMT al Muqrin is in conformity with Dsn-MUI Fatwa No: 25 / DSN-MUI / III / 2002 of Rahn. Excess money from the auction after deducting the costs of loans and will be returned to the customer, while if there are still shortcomings remain the obligation of the client to pay off. This is the beauty of Islam in which the redemption or repayment is done fair

ANALISIS PERBANDINGAN PENERAPAN METHOD NET BASIC DAN GROSS UP TERHADAP BEBAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.HI) Imar Halimah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 1 (2019): Keberlanjutan
Publisher : Universitas Pamulang

The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate Income Tax Expense (PPh owed by the agency) PT. HI, in this case the data analyzed is in 2011, 2012 and 2013.Data collection methods used in this study are secondary data obtained through documentation and observation of data for three years, namely in 2011 to 2013.The analytical method used in this study is descriptive analysis with a qualitative approach, namely research using documents or slowness, with data sources obtained from primary and secondary data, primary data is data obtained directly from the company, namely a general description of the company, data calculation of Income Tax Article 21 companies and profit and loss financial report data in 2011, 2012 and 2013. While secondary data is data processed by companies that are used as material for researchers. The results of this study indicate that there are differences between the net basic method and gross up method in the calculation of Article 21 Income Tax where the higher income tax payable if using gross up method with the acquisition of the difference in 2011 amounting to Rp.15,236,870, -, in 2012 of Rp. .19,573,460, - and in 2013 amounting to Rp.21,116,470, - but in this case the most efficient method of calculating Income Tax Article 21 on the calculation of income tax is owed by the corporate body using the gross-up method because by using gross up PPh method Article 21 payable can be financed in fiscal financial statements (uncorrected), while the net basic method of Article 21 Income Tax payable is made a positive correction so that the corporate corporate income tax burden is greater than using gross up method, and the results of comparison of calculations performed, gross method up does produce efficiency against Corporate Income Tax where companies can save money n income tax in 2011 amounted to Rp. 25,993,196, - in 2012 Rp. 34,605,170, - and in 2013 as much as Rp. 37,654,003.

HUBUNGAN ANTARA ETIKA AUDIT DAN MOTIVASI DALAM PENGAMBILAN KEPUTUSAN INTERNAL AUDIT Rinaly Arifin Siregar
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 1 (2016): Keberlanjutan
Publisher : Universitas Pamulang

Hubungan Antara Etika Audit Dalam Pengambilan Keputusan Internal Auditor : Studi dilakukan di PT Mega Hijau Bersama. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh etika audit dan motivasi dalam pengambilan keputusan internal Audit baik secara simultan maupun parsial. Unit analisis yang diteliti adalah Auditor PT MHB. Metode penelitian yang digunakan adalah deskriptif verifikatif, sedangkan analisis yang digunakan adalah analisis regresi linier berganda. Variabel dependen ialah keputusan internal audit, sedangkan variabel independennya ialah etika audit dan motivasi auditor internal. Berdasarkan hasil penelitian ini disimpulkan bahwa secara simultan, Etika dan Motivasi berpengaruh signifikan terhadap Keputusan Internal Audit. Sedangkan secara parsial, Etika berpengaruh positif dan signifikan terhadap Keputusan Internal Audit sebesar 31,43%. Sementara itu, Motivasi berpengaruh positif dan signifikan terhadap Keputusan Internal Audit sebesar 33,48%.family:"Times New Roman","serif"; mso-ansi-language:IN'> These results indicate that the deferred tax expense, profitability and tax planning have a significant effect simultaneously on earnings management. The test results only partially profitability has a significant effect on earnings management. However, the deferred tax expense and tax planning does not have a significant effect on earnings management.

ALOKASI PENDAPATAN DAN LITERASI KEUANGAN Studi Kasus pada Desa Sidomukti Kecamatan Plaosan Kabupaten Magetan Nurul Hidayah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis study aims to determine the allocation of income and financial understanding to working housewives and housewives who do not work in the Village Sidomukti Plaosan District Magetan. This study used a survey method conducted to 80 respondents consisting of 40 housewives who do not work and 40 housewives who work. This research uses descriptive and explanative research method. This research is done by collecting data to describe and give more detailed explanation about phenomenon of research subject then explain the relationship between phenomena. The results of this study illustrate that there is no significant difference between housewives who do not work and work in the allocation of income. While the level of financial literacy with high categories more owned by working housewives. In addition, the relationship between the level of financial literacy with the allocation of income between both types of housewives has opposite results. Housewives who do not work with high levels of financial literacy are more efficient in allocating their income while for working mothers get the opposite. Keywords: Housewife, income allocation, financial literacy

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 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

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

KEPATUHAN WAJIB PAJAK UKM BATIK PRING SEDAPUR DI KABUPATEN MAGETAN Ika Farida Ulfah; Rosyida Rahma Izzati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 1 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kepatuhan pajak dan faktor penghambat kepatuhan pajak pelaku UKM Batik Pring Sedapur di desa Sidomukti Kabupaten Magetan. Metode analisis yang digunakan adalah deskripsi kuantitatif dimana dari hasil penelitian dapat dijelaskan bahwa tingkat kepatuhan pajak para pelaku UKM Batik Pring Sedapur masih rendah. Ketidakpatuhan para pelaku UKM dalam membayar pajak disebabkan oleh berbagai faktor diantaranya kurangnya pengetahuan dalam perhitungan pajak, kesulitan menghitung pajak dikarenakan pembukuan yang terlalu sederhana, kurangnya sosialisasi perpajakan dan ketidakpercayaan pelaku UKM terhadap sistem pemerintahan yang ada.

FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Abdullah Mubarok
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 2 (2016): Keberlanjutan
Publisher : Universitas Pamulang

ABSTRACTThis study aimed to examine the effect of , the characteristics of the company and the audit committee of the audit delay and Timeliness. Characteristics of companies used in this study include profitability, solvency, size of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2011.2012 , 2013.2014 and 2015 .The sampling method in this research is purposive sampling. The analysis technique used is multiple linear regression. The analysis showed profitability , solvency , and company size significantly affect audit delay at different levels. Variable audit committee did not significantly affect audit delay. Analysis of the timeliness show profitability and company size significantly affect timeliness. Variable solvency and audit committee no significant effect on timeliness.

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Contact Name Dani Rahman Hakim

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Phone +6282216586720

Journal Mail Official keberlanjutan@unpam.ac.id

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

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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