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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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jat.feb@trisakti.ac.id
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Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)
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INDONESIA
Jurnal Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390832     DOI : 10.25105/jat
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi Trisakti is to disseminate the results of research in the fields of accounting, auditing and information. This journal does not give limitation on research method, both on quantitative and qualitative can be accepted. JAT accepts writing in either Indonesian or English. The decision to accept depends on the results of the blind review. Several criteria for articles can be accepted are: originality, novelty, proper research method and give the real contribution to the development of theory, or future research or practitioners.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2016): September" : 5 Documents clear
ANALISIS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK Rahayu Utami; Muzakir Muzakir
Jurnal Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.194 KB) | DOI: 10.25105/jat.v3i2.4917

Abstract

This study aims to analyze how the influence of the tax payer consciousness, knowledge and understanding of tax laws, good perception on the effectiveness of the tax system, and the level of confidence in the government and legal system of the willingness to pay taxes on KPP Kalideres in West Jakarta . Is there a significant and positive effect, or no effect of this study make a previous study as one of the sources of literature and references, but this study has some differences with previous studies. The difference include : population, place, variables, data processing methods, as well as the number of samples used This study uses four independent variables including: (1) Paying taxes consciusness. (2) Knowledge and understanding system of taxtion, indicator: the desire of taxpayers to understand the system perpajkan. (3) a good perception on the effectiveness of the system of taxation. (4) The level of trust in the system of government and law. And the dependent variable is the willingness to pay taxes.
PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDEDTERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Rizky Alika Ramadhani; Emma S.N. Sipayung
Jurnal Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.774 KB) | DOI: 10.25105/jat.v3i2.4953

Abstract

The objective of study is determine the influence of EVA and MVA to stock returns in manufacturing companies listed on the Indonesian Stock Exchange from 2011 until 2013. Based sampling technique using a :purposive sampling” obtained sample of 91 companies and number of observations as many as 264. The number of observations in thisstudy using multiple regression analysis with the spss 20.0 to analyze data.The results of the study shows that EVA variable has positive effects on stock returns. But other result shows the variable MVA has negative effects on stock returns.
ANALISIS EFISIENSI PERBANKAN SYA RIAH DENGAN MENGGUNAKAN STOCHASTIC FRONTIER APPROACH PERIODE 2010–2014 Indah Sukmaningrum; Hotman Tohir Pohan
Jurnal Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.941 KB) | DOI: 10.25105/jat.v3i2.4954

Abstract

This study aimed to analyze the technical efficiency and the relationshipbetween savings, total fixed assets, and labor costs for financing the Islamic Banks in Indonesia relating to the technical efficiency. This study uses secondary data by downloading BUS quarterly reports on directory OJK in 2015. The sample used in this study were 190 samples from 10 Islamic Banks since the second quarter of 2010 up to the end 2014. Panel data analysis using the method of Stochastic Frontier Approach orientation Cobb Douglas production function and see the bank with the intermediation approach. Causality data is processed using multiple regression equation with Cobb Douglas linear function. Based on the results of this study concluded that an efficient BUS with the highest technical and Bank Panin Syariah, BUS with the lowest technical efficiency is Bank Victoria Syariah. Based on the results of all the input variables affect the output variables. And the rise and fall of proven technical efficiency due to the influence of the variable relationship
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI PROFESI AKUNTAN PUBLIK BAGI MAHASISWA AKUNTANSI Alvin Juliansah; Rossje V Suryaputri
Jurnal Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.646 KB) | DOI: 10.25105/jat.v3i2.4956

Abstract

The purpose of this study is to analyze the factors that influence the selection of career as a profession of public accountant. Factors measured in this study with variable intrinsic value of work, financial rewards, labor market considerations, social values, work environment and personality. Data collected through questionnaires to accounting students at Trisakti Universities in West Jakarta. Samples used in this study are 90 respondents. This study has two variables: independept variable and dependent variable, where the independent variables are intrinsic value of work, financial rewards, labor market considerations,social values, work environment, and personality. And the dependent variable is career selection as public accountant profession. Analysis of the data in this study using multiple regression analysis with the SPSS2016. The results of this analysis showed that the variables intrinsic value of work, financial rewards, work environment,, social values, consideration of the labor market, and personality significant effect on career choice became public accountant by accounting students
PENGARUH BUSINESS STRATEGY DAN BUSINESS RISK TERHADAP GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Sefira Yovalia; Wibowo Wibowo
Jurnal Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.549 KB) | DOI: 10.25105/jat.v3i2.4962

Abstract

The purpose of this study was to determine the effect of business strategy and business risk of the company's going concern in manufacturing companies in BEI 2010-2014. Going Concern is defined as the continuity of an entities. Business Strategy is divided into two, cost leadership strategy and differentiation strategy. The research data obtained from the annual financial statements and the company on the Stock Exchange website Indonsia. The samples used were 144 companies manufacturing sector listed on the Stock Exchange in 2010-2014. The sampling technique used was purposive sampling. This study uses logistic regression analysis. The analytical tools used to test the hypothesis is SPSS 22. The results showed that the cost leadership strategy, differentiation strategy and business risk does not affect the going concern. However, cost leadership strategy,differentiation strategy and business risk simultanelously can affect the going concern.

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