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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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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

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

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 CURRENT RATIO, DEVIDEN PAYOUT RATIO DAN RETURN ON EQUITY TERHADAP PRICE TO BOOK VALUE SERTA DAMPAKNYA TERHADAP HARGA SAHAM PADA INDUSTRI MAKANAN Darul Fahmi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Abstrak Penelitian ini memiliki tujuan agar peneliti bisa memahami apakah ada pengaruhnya variabvel CR (Current Ratio), DPR (Deviden Payout Ratio) dan ROE ('Return On Equity') terhadap PBV ('Price to Book Value') serta dampaknya terhadap HS ('Harga Saham') pada perusahaan industri makanan yang terrgister di BEJ dan Bursa Malaysia dengan periode pengamatan 2011-2016. Dalam penelitian ini teknik pengambilan sampel menggunakan teknik purposive sampling kemudian ditetapkan berbagai kriteria. Atas dasar ketentuan dan kriteria yang ditetapakan tersebut maka pada Negara Indonesia didapatkan 6 perusahaan dan pada Negara Malaysia 5 perusahaan yang layak dan memenuhi syarat untuk dijadikan sampel.Didalam penelitian ini pengujian hipotesis menggunakan alat uji analisis regresi linear berganda dengan menggunakan program Eviews versi 8.0. Populasi dalam penlitian ini adalah perusahaan industri makanan yang tercatat di BEJ. Sesuai dengan daftar yang trcantum dalamm dalam Capital Market Dirctory (ICMD) tersebut diketahui bahwa ada 14 perusahaan makanan dan minuman yang listing di BEJ dan didalam Bursa Malaysia didapat 10 persahaaan. Pengambilan samapel dalam penelitian ini dengan menggunakan metode purposive sampling. Sejumlah 36 laporan tahunan perusahaan perusahaan Indonesia dan 30 laporan tahunan perusahaan Malaysia (masing-masing selama 6 tahun) diatas telah diolah dan untuk analisis dengan alat analisis metode “regresi linier berganda” dengan menggunakan program Eviews Versi 8.0.Setelah diuji dengan alat Uji Hipotesis. hasil penelitian yang dilakukan pada perusahaan Indonesia didapatkan data bahwa secara Uji Parsial (uji t) variabel CR, DPR dan ROE tidak mempunyai pengaruh yang signifikan terhadap variabel PBV, tetapi dengan pengujian secara bersama CR, DPR dan ROE justru berpengaruh dan signiifikan terhaadap vaariabel PBV yang dibuktikan dengan nilai probabilitas 0.0000 < 0.05. Sedangkan pada perusahaan Malaysia dari hasil Uji Parsial (uji t) untuk variabel CR dan ROE memeunyai pengaruh yang signifikan terhadap PBV sedangkan variabel DPR dari hasil uji Parsial (uji t) tidak memeiliki pengaruh yaang signifikan terhaadap PBV. Selanjutnya pada Perusahaan Indonesia hasil pengujian secara simultan didapat hasil F hitung 14,55898 > F tabel 2,69 dengan nilai probabilitas 0.000000, ini berarti variabel CR, DPR dan 'ROE bepengaruh yaang signifiikan terhadap PBV. Hasil Koefisien Determinasi (R2) pada perusahaan Indonesia sebesar 0.8111810 atau 81.18% artinya kemampuan variabel independen dapat menjelaskan atau mempengaruhi varibel dependen senilai 81,18% sedangan selebihnya 18,82% dijelaskan oleh variebel lain diluar varaibel yang diteliti. Sedangkan pada perusahaan Malaysia hasil uji secara simultan nilai F hitung 12.27125 > dari nilai F tabel 2.76 dengan nilai probabilitas 0.000003,sehingga didapat kesimpulan bahwa secara simultan variabel CR, DPR dan ROE memepunyai pengaruh yang signifikan terhadap variabel PBV. Nilai R2 (Koefisien Determinasi) sebesar 0.796105 atau 79.61%, artinya kemampuan variabel independen dapat menjelaskan atau mempengaruhi variabel dependen sebesar 79,61% sedangan sisanya 20,39% dijelaskan oleh faktor/variabel lain diluar yang sedang diteliti. Kemudian uji variabel PBV terhadap harga saham pada Perusahaan Indonesia menunjukan hasil bahwa variabel PBV memepunyai pengaruh yang signifikan terhadap variabel Hrga Saham yang ditunjukan dengan nilai probabilitas 0.0000 < 0,05. < 0.05. begitu juga dengan perusahaan Malaysia PBV berpengaruh secara signiifikan terhadap variiabel Haraga Saham yang ditunjukan dengan nilai probabilitas 0.000 < 0,05

PERBEDAAN HASIL BELAJAR MATEMATIKA SISWA YANG DIAJARKAN MENGGUNAKAN QUANTUM LEARNING TEKNIK MIND MAPPING DENGAN COOPERATIVE LEARNING TEKNIK JIGSAW DI SMP NEGERI 18 TANGERANG Ahmad Fahrudin
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 2 (2016): Keberlanjutan
Publisher : Universitas Pamulang

ABSTRACT This study aims to determine there are or not differences math student’s learning outcomes that use Mind Mapping technique Quantum Learning and Cooperative Learning Jigsaw technique. Prior to this study given to the object of study, first conducted test instruments that the validity tests and reliability testing. Before the data analyzed, first tested the requirement that test Lilliefors normality test and homogeneity test by using Fisher's exact test. Based on hypothesis testing using t test obtained t = 5,049 > 1,993 = t(0,05;73. This means H0 reject or accept H1. So, the results of this study concluded that there are differences math student’s learning outcomes that used Mind Mapping technique Quantum Learning and Cooperative Learning Jigsaw technique.

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.

THE IMPACT OF MULTIPLE BLOCKHOLDERS IDENTITY ON EXPROPRIATION OF MINORITY SHAREHOLDERS: Evidence from Indonesia Edy Kurniawan Bayu Aji
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 1 (2016): Keberlanjutan
Publisher : Universitas Pamulang

This paper explores the impact of multiple blockholders identity on the relation between family firms, excess control rights over cash flow rights, and expropriation of minority shareholders, in the specific case of Indonesia by using a panel of Indonesia companies over the period 2006-2008. Three research questions are investigated: 1. What is the impact of family firms on expropriation of minority shareholders; 2. What is the impact of excess control rights over cash flow rights on expropriation of minority shareholders; 3. To what extent does multiple blockholders identity moderate the relationship between family firms, excess control rights over cash flow rights, and expropriation of minority shareholders.In the theory review, agency theory and stewardship theory are introduced as theoretical foundation, followed by the discussion of corporate governance in Indonesia context. While agency theory specifies the agency problems namely principal-agent conflicts and principal-principal conflicts; stewardship theory discusses that managers are considered as good stewards who will act in the best interest of the owners which ideal for explaining governance in the family business context.In regards to the methodology, ten testable hypotheses are generated for empirical analysis. Multiple regression analysis of panel data applies Ordinary Least Square (OLS) regression to test the impact of multiple blockholders identity on the relation between family firms, excess control rights over cash flow rights, and expropriation of minority shareholders. Finally, the research questions are answered: there is positive correlation between family firms and expropriation of minority shareholders; excess control rights over cash flow rights has positive impact on expropriation of minority shareholders; and multiple blockholders identity namely another family as the second largest blockholders as well as institutional investor generate disparate significant impact on expropriation of minority shareholders. The existence of another family as the second largest blockholders creates expropriation more severe for minority shareholders while the presence of institutional investor is notable to lessen the positive impact of family firms and excess control rights over cash flow rights on expropriation of minority shareholders.

KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 Puan Indri Hazimah Indri Hazimah; Ferry Irawan
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. This research is designed by applying literature review and field study method. We collect and analysis data throughout laws, text-books, and journals to obtain a a suitable framework related to the case discussed. Furthermore, we also conduct interview to find practical experience that cannot be found in literatures. A deep-interview is applied to the relevant officials. The result shows that usage of gross revenue to calculate tax base based on PP 46/2013 is quite suitable with the objective of the regulation, to simplify and support tax payers in fulfilling their tax-obligation. On the other hand, although the revenue is not appropriate with the definition of Income tax law, every additional economic capability, the provision is not against general rules. This is occurred because Article 17 paragraph 7 and Article 4 paragraph 2 letter (a) Income Tax Law allow certain income will be imposed by final income tax. Keyword: Tax Base, Income, Gross Revenue, PP 46/2013

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

PERBANDINGAN SEBELUM DAN SESUDAH ADANYA “PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013” DAN PENGARUHNYA TERHADAP PAJAK PERUSAHAAN (STUDI KASUS PADA PT. DBL) Siti Ratna Sari Dewi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThe purpose of this study is to find out how much the amount of tax issued and whether there is a difference in the amount of tax issued by the company before and after the existence of "PP Number 46 year, 2013 and the influence of the PP Number 46 year 2013" with corporate tax. The nature of this research is qualitative research with a comparative method and descriptive analysis with a case study approach method. Data collection techniques carried out in this study are through primary data, namely data obtained directly from data sources where the research was carried out and secondary data namely data obtained from literature and books that have to do with the problem under study. Through analysis of qualitative descriptive data and quantitative data analysis this research was conducted. And the results of the study show the amount of tax issued before the existence of PP number 46 of 2013 shows no tax payable, whereas after the issuance of the latest regulations the amount of tax incurred has increased. So there are differences in the amount of tax payments incurred due to the issuance of the latest regulations and the influence of the latest regulations on corporate taxes.

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

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

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Home Page

OAI Link

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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

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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