Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
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.
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136 Documents
<![CDATA[ANALISIS PENERAPAN PSAK 102 ATAS PEMBIAYAAN MODAL INVESTASI MURABAHAH PADA BAITUL MAAL WAT TAMWIL (BMT) NURUL FALAH SAWANGAN DEPOK ]]>
<![CDATA[Imam Sofi'i]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 1 (2019): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v4i1.y2019.p1052-1063
<![CDATA[Baitul Maala Waat Tamwil (BMT) Nurul Falah adalahasebagai lembaga keuangan syariah yang berkembang pesat dari segi perkembangan keuangan dan nasabahnya yang cukup tinggi. BMT Nurul Falah melakukan pembiayaan Murabahah dimana pembiayaan ini sangat diminati oleh masyarakat karena mudah dalam pengajuan dan mudah dalam penerapannya. Pembiayan modal investasi ini guna memperlancar usaha nasabah tanpa di sertai adanya jaminan dalam pengajuan pembiayaannya. Penerapan Akad Murabahah di BMT Nurul Falah pada pembiayaan modal investasi tanpa jaminan tambahan ini dapat dikatakan sesuai dengan syariah karena dalam praktek pelaksanaan akad murabahah sesuai dengan PSAK 102. Penelitian ini menggunakan metode penelitian deskriptif kualitatif, dimana penelitian ini bertujuan untuk memahami bagaimana penerapan PSAK 102 dalam pembiayaan modal investasi murabahah. Dalam pengumpulan data peneliti menggunakan metode observasi, wawancara dan dokumentasi]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI PERBANKAN SYARIAH DALAM PENGAKUAN PENDAPATAN ATAS PEMBIAYAAN MURABAHAH (Studi KasusPada Bank BTN Syariah Pusat) ]]>
<![CDATA[Desi Kurniawati]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 1 (2016): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v1i1.y2016.p146-169
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan akuntansi perbankan syariah dalam pengakuan pendapatan atas pembiayaan murabahah. Manfaat penelitian ini secara teoritis, penulis dapat menerapkan ilmu pengetahuan yang didapat selama masa perkuliahan sehingga dapat digunakan sebagai tolak ukur dalam melihat bagaimana penerapan akuntansi perbankan syariah dalam pengakuan pendapatan atas pembiayaan murabahah pada PT.Bank BTN Syariah Pusat.Penelitian ini menggunakan metode analisa deskriptif kualitatif, dimana dengan metode ini penulis mencoba memperoleh gambaran dari keadaan yang sesungguhnya. Kemudian penulis membandingkan antara praktek yang ada di Bank BTN Syariah Pusat dengan teori yang didapat dari studi kepustakaan.Berdasarkan hasil penelitian, diketahui bahwa Bank BTN Syariah dalam penerapan standar akuntansi pembiayaan murabahah telah sesuai dengan PSAK No.102 dan metode pengakuan pendapatan yang dipakai oleh Bank BTN Syariah yaitu metode proporsional, hal tersebut telah sesuai dengan PSAK No.102."Times New Roman","serif";mso-fareast-font-family:"Times New Roman"; mso-ansi-language:IN'> semakin baik lingkungan sekolah maka semakin baik hasil belajar siswa. ]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PT. INDORIS PRINTINGDO BERSUMBER PADA KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002 ]]>
<![CDATA[Wardokhi Wardokhi]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v3i2.y2018.p884-896
<![CDATA[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.]]>
<![CDATA[PENGARUH KOMPETENSI PEDAGOGIK DOSEN AKUNTANSI DAN PROFESIONALISME DOSEN AKUNTANSI TERHADAP MOTIVASI BELAJAR MAHASISWA AKUNTANSI (Studi Tentang Persepsi Mahasiswa Akuntansi di Universitas Pamulang Tahun Akademik 2015/2016) ]]>
<![CDATA[Yulyanah Yulyanah]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v3i1.y2018.p704-720
<![CDATA[AbstractThe purpose of this study was to determine how to student's perception about the pedagogical competence of accounting lecturer in the learning process, whether there is significant influence between the pedagogic competence of accounting lecturer and professioalism of accounting lecturer with learning motivation accounting student at the Pamulang University in academic year 2015/2016. This research uses descriptive method that involved 169 respondent by using questionnaires. Analyzed using a statistical simple regression analysis (SPSS V.23). Result showed that the variables (pedagogical competence of accounting lecturer and professioalism of accounting lecturer) simultaneously positive effect on learning motivation. Keywords: pedagogical competence, professionalism, learning motivation]]>
<![CDATA[PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK ]]>
<![CDATA[Marini - Marini]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v2i1.y2017.p396-430
<![CDATA[Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the public accountants judgement of materiality level with partial and simultaneous. Population in the study is a public accountant who worked at a Public Accounting Firm in South Jakarta. Sampling technique using convenience sampling method. Data obtained by questionnaire survey completed by the public accountant with 98 respondents from 9 Public Accounting Firm with primary data types. Design is causal research. The results showed that : 1) Professionalism affect of the judgement of materiality level. 2) Knowledge to detect errors did not affect of the judgement of materiality level. 3) Professional ethics affect of the judgement of materiality level. 4) Professionalism, knowledge to detect errors, and professional ethics affect of the judgement of materiality level. Keyword : Professionalism, Knowledge to detect errors, Professional ethics and Judgment of materiality level.]]>
<![CDATA[PENGARUH PERSEPSI MAHASISWA AKUNTANSI TENTANG PAJAK DAN BREVET PAJAK TERHADAP MINAT BERPROFESI DIBIDANG PERPAJAKAN ]]>
<![CDATA[Asep Suherman]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v4i2.y2019.p1164-1175
<![CDATA[Abstract This research was counducted at the University of Pamulang the purpose of this study was to determine the effect of Accounting Students' Perceptions of Taxes and Taxes on Profession Interest in Taxation. The results of this study indicate that Perceptions about Tax have a partially positive effect on Interest in Profession in the Taxation Sector. F there is a significant influence between X1 and X2 simultaneously on the interests of working in the taxation field. Perception of Tax and Brevet tax in the Adjusted R Square Test of 0.114 means that the variable of interest in the taxation profession can be explained by the perception variable about tax and tax brevet of 11.4% or it can be said that the variable perception of tax and tax brevet can influence interest in the profession taxation of 11.4%. ]]>
<![CDATA[Penerapan Akuntansi Kewajiban Provisi Lingkungan Pada Perusahaan Sektor Industri Semen ]]>
<![CDATA[Ronald Guntara]]>;
<![CDATA[Ni Luh Gede Desy Ardiani]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 1 (2020): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v5i1.y2020.p51-65
<![CDATA[Penelitian ini bertujuan untuk mengulas penerapan akuntansi kewajiban provisi lingkungan pada perusahaan sektor industri semen dengan mengambil objek PT Indocement Tunggal Prakarsa Tbk, PT Semen Baturaja Tbk, dan PT Semen Indonesia Tbk. Tinjauan yang dilakukan dalam penelitian ini meliputi pengakuan, pengukuran, pencatatan, dan penyajian kewajiban provisi lingkungan pada perusahaan sektor industri semen sesuai dengan standar akuntansi yang berlaku di Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah menggunakan metode kualitatif dengan content analysis dan menggunakan data informasi laporan keuangan perusahaan yang diakses melalui laman Bursa Efek Indonesia (www.idx.co.id). Penelitian ini menyimpulkan bahwa perlakuan akuntansi yang diterapkan oleh PT Indocement Tunggal Prakarsa Tbk, PT Semen Baturaja Tbk, dan PT Semen Indonesia Tbk secara umum sudah sesuai dengan perlakuan akuntansi kewajiban provisi lingkungan yang terdapat pada Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 57 (2014) seperti pengukuran, pencatatan, dan penyajian kewajiban provisi lingkungan. Tetapi dalam pengakuan hanya PT Semen Baturaja Tbk yang mengakui provisi tersebut pada laporan posisi keuangan konsolidasian sebagai provisi reklamasi dan pasca tambang. PT Indocement Tunggal Prakarsa Tbk dan PT Semen Indonesia Tbk mengakui provisi tersebut sebagai provisi jangka panjang, sehingga pembaca tidak langsung tahu bahwa provisi tersebut adalah provisi lingkungan.]]>
<![CDATA[Determinan Nilai Perusahaan Berdasarkan Kepemilikan dan Aspek Makro Ekonomi ]]>
<![CDATA[Yusuf Yusuf]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 1 (2020): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v5i1.y2020.p1-14
<![CDATA[The study aims to examine the effect of foreign ownership, institutional ownership and SOE ownership as well as the effect of inflation, exchange rates and interest rates on the value of financial sector companies. The population in this study are financial sector companies listed on the Indonesia Stock Exchange (IDX) and have provided audited financial statements at the end of the year from 2010 to 2014. Data analysis is done descriptively by calculating the average value, mode, median and others. The data is then processed using panel data regression with Eviews version 7 software. The results showed the Structure of Foreign Ownership and Institutional Ownership Structure affect the value of the company. BUMN ownership has no effect on company value. Inflation, exchange rate and interest rates do not affect the value of the company in the financial sector, this can occur because of Indonesia's macroeconomic conditions during the study period in a stable condition, there is no shock or crisis]]>
<![CDATA[Analisis Kinerja Keuangan Terhadap Price Earning Ratio (PER) ]]>
<![CDATA[Muhamad Jusmansyah]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 1 (2020): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v5i1.y2020.p66-77
<![CDATA[In investment activities an investor must have the ability to carry out stock analysis and one of the method who used to analyze a stock is fundamental analysis. According to that things, The intention to carry out a study is to be able to determinate The results of the balance sheet analysis have an impact PER in Public Companies Manufacturing Food and Beverages Sub Sector and research period is 2014-2018. This research uses four variable which are thought to effect PER is CR, DER, TATO, and ROE. This research used secondary data with total of sample is 12 companies. Purposive Sampling is method who used for this research. due to this analysis gives meaning ROE have a significant effect to PER while the variables CR, DER, and TATO have insignificant effect to PER. The Determination Coefficient is 0.534 which means that 53.4 % of PER is determinated by independent variable CR, DER, TATO, and ROE. While the remaining 0.466 or 46.6 % is explained by other variable outside the research]]>
<![CDATA[Analisis Tingkat Pemahaman Akuntansi Mahasiswa Berdasarkan Hasil Belajar Matematika Ekonomi ]]>
<![CDATA[Faizah Adisty]]>;
<![CDATA[Indah Pertiwi]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 1 (2020): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v5i1.y2020.p15-23
<![CDATA[This research aims to determine the correlation between mathematics economics courses and an introduction to accounting. The reason for choosing the title is because there are many economic principles that use mathematics. Accounting has a close relationship with mathematics. Many students who master mathematics are considered able to solve accounting cases well too. The concept of the dual aspect, which is the basic concept of accounting, is expressed as a mathematical equation, called an accounting equation. Accounting calculations such as the calculation of depreciation, determination of loan installments, determination of cash prices in the case of the purchase of a lease and installment system require the use of mathematical techniques. All of this requires mathematical knowledge where the mastery of basic mathematical concepts is important for accounting students to master well in the Introduction to Accounting course. The samples of this research are students enrolled in the 2018/2019 school year. The results of this research, calculation of the correlation coefficient (r) = 4. Based on statistical calculations, it can be concluded that the mathematics economics course has a positive effect on the introductory accounting courses to D3 Accounting students at the University of Pamulang.]]>
