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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 136 Documents
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.718 KB) | DOI: 10.32493/keberlanjutan.v3i2.y2018.p907-932

Abstract

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 PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN Mahwiyah Mahwiyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.713 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p740-763

Abstract

AbstractThe purpose of this study was to determine whether there is a comparison between the calculation of the net method and the tax gross-up method (income tax) body transform and minimize the tax owed. The method of analysis used descriptive qualitative method, in which the author takes the data relating to Income Tax Article 21, including the recap salary then analyze the components in question are salary and benefits.  After doing the analysis, it can be concluded that the presence of Tax Planning is the company can do a comparison of income tax (VAT) of Article 21 by using Method Net or Gross-up method is the most efficient method is to gross-up or giving an allowance of tax payable, from the comparison of the two calculations are done, the gross-up method or allowances payable for the tax efficiency of the Income Tax (VAT) amounting Rp3.141.683 Agency for 2010, Rp1.513.929 for 2011, and Rp1.846.733 for 2012. Keywords: Article 21 Income Tax,   Corporate Income Tax, Net Methods and Gross Up Method
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.437 KB) | DOI: 10.32493/keberlanjutan.v2i2.y2017.p574-563

Abstract

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
ELASTISITAS PENDAPATAN WAJIB PAJAK (ELASTICITY OF TAXABLE INCOME) DI INDONESIA Arif Nugrahanto
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.991 KB) | DOI: 10.32493/keberlanjutan.v4i2.y2019.p1192-1217

Abstract

AbstractThe responses of taxpayers due to the changes in tax rates have attracted the curiosity of many economists. The magnitude of taxpayers’ responses is substantially considered to be very importance in the formulation of tax and transfer policy (Giertz, 2009). The fundamental analysis on how to see the respond of taxpayers due to any changes in tax rates uses elasticity of labor supply, which estimates the changes of working hours with respect to the changes in tax rates. Because people’s response to a tax change may take several forms, including a labor supply response, elasticity of labor supply must be read carefully, as pertaining only to specific circumstances. Then, the elasticity of taxable income, which was originated by Lindsey (1986), is used and introduced to overcome such restrictions.Using very rich panel data of Indonesian taxpayers from 2007 to 2010, this study generates numerous findings about the elasticity of taxable income. The extent of taxpayers’ response deeply depends on how the secular trend of income is isolated and controlled. Without income control, the elasticity of taxable income is 0.289, while using a 10-spline of log of income, the extent is 0.368. Moreover, the study also uses net income as complement of the core estimation. This study identifies that the elasticity of taxable income in Indonesia is in the range of 0.302-0.368 depending on the income definition applied. The findings confirm with most literature on this subject and closely near to what was specified by Saez, et. al (2010) as “a consensus value.” But it should be underlined that these magnitudes are just in the short run period. This also found that the short run and medium period produce varying magnitudes. The medium run period calculation generates the number of close to zero. It might be due to the existence of income shifting, as stated by Goolsbee (2000). Another argument is myopic phenomenon. As taxpayers only focus on the situation that just happen surroundings them.The difference in the effect highpoints what Slemrod (2001) said that the magnitude of reported income elasticity is not an unchanged parameter; indeed, it is subject to government policy. Moreover, the surroundings of the tax reform and after all may also have influences.  
PENGARUH PELATIHAN TERHADAP PRODUKTIVITAS PEGAWAI PADA KANTOR SEKRETARIAT DAERAH KOTA TANGERANG SELATAN Lilis Suryani
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 2 (2016): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.539 KB) | DOI: 10.32493/keberlanjutan.v1i2.y2016.p113-127

Abstract

ABSTRACT This study aims to determine whether there is influence of training on the productivity of employees at the Secretariat office of South Tangerang city. Population of the study was an employee at the Regional Secretariat of South Tangerang, amounting to 80 people and they are sample of the research. Employee development can be implemented in the form of implementation of the training for employee is one of the ways to create human quality resources with the goals and objectives of the Regional Secretariat of South Tangerang city.             The method used of the research is observation and questionnaires. Observation methods used to collect the data by direct observation in the field over all studied. Interviews are used to obtain data about the historical development of management and other types of training provided by the Regional Secretariat using the guidelines questionnaire to collect the data by dividing the list of statements to the respondent.            From the calculation by using the Pearson correlation coefficient formula that there is a positive correlation between training and productivity of employees, which amounted to r = 0.715 and determination coefficient of 51.12% productivity is influenced by training. While the remaining 48.88% influenced by other factors such as internal and external environment, skills, office management and so on.
PENGARUH KUALITAS KOMITE AUDIT, UKURAN PERUSAHAAN, REPUTASI AUDITOR, PERUSAHAAN ANAK TERHADAP KETERLAMBATAN AUDIT PADA PERUSAHAAN MANUFAKTUR Danang Choirul Umam
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 1 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.271 KB) | DOI: 10.32493/keberlanjutan.v4i1.y2019.p1013-1051

Abstract

This study aimed to examine the influence of the Audit Committee, Company Size, Reputation Auditor, a Subsidiary of the Audit Delay. This research was conducted at the company's manufacturing base and chemical industry sectors that exist on the Stock Exchange during the period 2013 - 2015. Based on the method of sample selection, the sample is obtained at the end of the study where 77 of the manufacturing sector in BEI.The analytical methods used are multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity and autocorrelation. Once the data is free from classical assumptions, the next stage is hypothesis testing is done by using the t test to determine the effect of each variable to be partly independent variables.Based on the analysis, it is known that the audit committee, the auditor's reputation and its subsidiaries do not affect the audit delay. While the size of the company negatively affect audit delay. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 16.7% while the rest (83.3%) is explained by other variables.
PENGARUH DANA PIHAK KETIGA DAN PEMBIAYAAN BERMASALAH TERHADAP PEMBIAYAAN MUDHARABAH PADA PT. BANK MUAMALAT INDONESIA, TBK. Husnul Khotimah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 1 (2016): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1045.904 KB) | DOI: 10.32493/keberlanjutan.v1i1.y2016.p51-94

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh dari dana pihak ketiga dan pembiayaan bermasalah terhadap pembiayaan mudharabah pada PT. Bank Muamalat Indonesia, Tbk. Penelitian ini menggunakan metode analisa kuantitatif, dimana metode analisis data yang digunakan sudah jelas, yaitu diarahkan untuk menjawab rumusan masalah atau hipotesis menggunakan metode statistik yang sudah tersedia dan penulis menggunakan data berupa laporan simpanan dan kolektabilitas pembiayaan PT. Bank Muamalat Indonesia, Tbk. Dari hasil penelitian ini perkembangan dana pihak ketiga dan pembiayaan bermasalah setiap tahunnya meningkat sedangkan pembiayaan mudharabah mengalami kenaikan dan penurunan yang fluktuatif. sedangkan untukpengaruh dana pihak ketiga dan pembiayaan mudharabah diperoleh hasil uji korelasi sebesar –-0,016 dengan hasil signifikansi uji t 0,654, maka dapat disimpulkan bahwa adanya pengaruh positif dan signifikan antara dana pihak ketiga terhadap pembiayaan mudharabah PT. Bank Muamalat Indonesia,Tbk. Sedangkan untuk pengaruh pembiayaan bermasalah dan pembiayaan mudharabah diperoleh hasil korelasi sebesar -0,223 dengan hasil signifikansi uji t sebesar 0,596 maka dapat disimpulkan bahwa adanya pengaruh positif dan signifikan antara pembiayaan bermasalah terhadappembiayaan mudharabah diperoleh hasil uji korelasi 0,045 dengan hasil uji F sebesar 0,196. Dari perhitungan tersebut maka, dapat disimpulkan bahwa tidak terdapat pengaruh signifikan dari dana pihak ketiga dan pembiayaan bermasalah terhadap pembiayaan mudharabah PT. Bank Muamalat Indonesia, Tbk.in;line-height:normal;mso-layout-grid-align:none; text-autospace:none'>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. 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.031 KB) | DOI: 10.32493/keberlanjutan.v3i2.y2018.p857-868

Abstract

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.34 KB) | DOI: 10.32493/keberlanjutan.v2i2.y2017.p652-677

Abstract

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
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.

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