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Yananto Mihadi Putra
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pena-mas.akuntansi@mercubuana.ac.id
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Fakuntas Ekonomi dan Bisnis, Universitas Mercu Buana, Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
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INDONESIA
Jurnal Pena-Mas Akuntansi
Published by Universitas Mercu Buana
ISSN : 27232565     EISSN : 27232352     DOI : 10.22441/jpma
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The Jurnal Pena-Mas (Penelitian Mahasiswa) Akuntansi from now on referred to as the "Jurnal Pena-Mas Akuntansi" is a peer-reviewed scientific journal published by the accounting study program at Universitas Mercu Buana. The Jurnal Pena-Mas Akuntansiaims to be a medium for disseminating research in the field of Accounting, both in quantitative and qualitative approaches, including, but not limited to, topics in Management Accounting, Financial Accounting, Tax Accounting, Islamic Accounting, Accounting Information Systems, Public Accounting, Auditing, and other accounting studies.The Jurnal Pena-Mas Akuntansi is published twice a year in July and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 11 Documents
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Pengaruh Pengetahuan Akuntansi Syariah Dan Kepribadian Wirausaha Terhadap Kinerja Baitul Maal Wat Tamwil Umi Sa'idah; Taufik Akbar
Jurnal Pena-Mas Akuntansi Vol 1, No 2
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i2.9952

Abstract

This study aims to examine the effect to knowledge of sharia accounting and entrepreneurial to the managerial performance of Baitul Maal wa Tamwil. The population in this research are manager and staff of financing in BMT located in DKI Jakarta, Banten, dan West Java. The sampling method is using Stratified Random Samping and obtained sample of 42 respondents in 35 BMT. Eksogen Variable Laten from this study is knowledge of sharia accounting dan entrepreneurial, and Endogen Variable Laten is managerial performance. The required data in the research is primary data through questionnaires distributed directly to the respondents. The method of data analysis is using Structural Equation Modeling (SEM). Data processing is using application program Smart Partial Laest Square (SmartPLS) versi 3.0. The results of this study indicate that variables of knowledge of sharia accounting doesn’t has a significant effect on managerial performance of BMT, while the variable of entrepreneurial personality have a postivie and significant effect on managerial performance of BMT in DKI Jakarta, Banten, and West Java.
Analisis Penggunaan Technology Acceptance Model (TAM) Untuk Mengukur Minat Mahasiswa Dalam Menggunakan Sistem E-Learning (Survey Pada Mahasiswa FEB Jurusan Akuntansi S1 Universitas Mercu Buana) Wahyu Sugiarni; Fardinal Fardinal
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8795

Abstract

This research aims to know the factors that affect student interest in using the e-learning system at the University of Mercu Buana Jakarta. The model used to understand students' interest in using e-learning system is Technology Acceptance Model (TAM) with 4 (four) constructs namely Perceived Usefulness / (PU), Perceived Ease of Use (PEOU), Attitude toward system usage (Attitude Towards Using / ATU), and behavioral use of the system (Behavioral Intention to Use / BITU). The type of data used is the primary data obtained from the closed questionnaire. The type of sampling used is stratified random sampling. The sample size is 97 students, calculated using the Slovin formula with 10% significance. The data obtained were analyzed by Partial Least Square (PLS) method using SmartPLS software. Based on data analysis, the following results are obtained: (1) Perceived Ease of Use (PEOU) has a significant effect on Perceived Usefulness (PU); (2) Perceived Ease of Use (PEOU) has a significant effect on Attitude Toward Using (ATU); (3) Perceived Usefulness (PU) has a significant effect on Attitude Toward Using (ATU); (4) Perceived Usefulness (PU) has a significant effect on Behavioral Intention to use (BITU); (5) Attitude Toward Using (ATU) has a significant effect on Behavioral Intention to Use (BITU).e-Learning System, Technology Acceptance Model (TAM), Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Attitude Towards Using  (ATU), Behavioral Intention to Use (BITU)
Pengaruh Ukuran Dewan Komisaris, Kepemilikan Asing Dan Profitabilitas Terhadap Kualitas Sustainability Report (Studi Empiris Perusahaan Jasa Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia BEI Tahun 2012 - 2016) Novia Khairunnisa; Triyani Budyastuti
Jurnal Pena-Mas Akuntansi Vol 1, No 2
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i2.9970

Abstract

This research was conducted to examine the effect of board size, foreign ownership and profitability on the quality of sustainability report. The purpose of this study is to find out and analyze the influence of board size, foreign ownership and profitability on the quality of sustainability report. The population in this study were banking companies listed on the Indonesia Stock Exchange in 2012 - 2016. The sampling technique in this study was purposive sampling. Many samples that fit the specified criteria were as many as 6 companies. Based on research shows that simultaneously, this research variable has a significant influence on the sustainability report. While partially foreign ownership has a significant negative effect on the quality of sustainability report. And the size of the board of commissioners and profitability does not have a negative and significant effect on the quality of the sustainability report.
Pengaruh Kemandirian Keuangan Daerah, Efektivitas PAD, Dan Efesiensi Keuangan Daerah Terhadap Pertumbuhan Ekonomi Dihan Archika; Harnovinsah Harnovinsah
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8779

Abstract

This research aims to examine the (1) Regional Financial Independence on Economic Growth in all Provinces in Indonesia in 2014-2016, (2) Effectiveness of PAD on Economic Growth in all Provinces in Indonesia in 2014-2016, (3) Efficiency of Against Economic Growth in all Provinces in Indonesia in 2014 - 2016. This research is a comparative causal study. The population in this research is all provinces in Indonesia period 2014 – 2016. The sample in this research many 75 of the 25 provinces criteria sampling. The sampling technique in this research used was purposive sampling method. The result of this research showed that (1) Regional Financial Independence was not a significant positive influence on economic growth, (2) Effectiveness was no significant influence on economic growth, (3) Efficiency was a significant negative influence on economic growth.
Pendeteksian Kecurangan Laporan Keuangan dengan Beneish M-Score Pada perusahaan Manufaktur Ariansyah Ariansyah; Yulia Yustikasari
Jurnal Pena-Mas Akuntansi Vol 1, No 2
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i2.9951

Abstract

This study aims to determine the percentage of manufacture listed on the BEI in 2016-2017 which are classified as non manipulator, gray company and manipulator by using five indexes of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The method of collecting data is documentation with the number of samples are 54 manufacture companies listed on BEI Year 2016-2017. Data analysis used is Beneish Ratio Index. The results revealed that the percentage of manufacture companies classified as non manipulator in 2016-2017 amounted to 68.5%, . The percentage of manufacture companies classified as gray company in 2016-2017 amounted to 26% . Percentage of manufacture companies that are classified as manipulators In 2016-2017 amounted to 5.5%.
Pengaruh Independensi, Kompetensi dan Tanggung Jawab Pendeteksian Kecurangan Terhadap Pencegahan Kegagalan Audit Dina Monalisa
Jurnal Pena-Mas Akuntansi Vol 2, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v2i1.12775

Abstract

Audit failures caused by accounting scandals in recent years were caused by not applying generally accepted auditing standards, including the lack of independence, competence, and responsibility of auditors in detecting audit failures. This study aims to determine how much influence the independence, competence, and responsibility of fraud detection have on the prevention of audit failure. The object of research includes independence, competence, and responsibility for fraud detection as independent or independent variables which are seen as having an effect on the dependent or dependent variable, namely the prevention of audit failure. This research method uses a descriptive research method with the type of relationship between the variables studied is a clause relationship. Variables were analyzed using descriptive statistics, path analysis, and SPSS 17 as a data processing tool. The data collected was obtained through the distribution of questionnaires, with auditors as respondents at KAP in Jakarta. The results show that the independence, competence, and responsibility for detecting fraud either simultaneously or partially have a significant effect on the prevention of audit failure.
Pengaruh Asimetri Informasi dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas (Studi Empiris pada Perusahaan Manufaktur yang terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Febrianingsih Putri; Erna Setiany
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8780

Abstract

This study aims to examine and analyze the effect of information asymmetry and voluntary disclosure on the cost of equity capital. Within the context of this research, Asymmetry Information is measured using a relative bid-ask spread, Voluntary Disclosures are measured using a disclosure index. Meanwhile, the cost of equity capital is measured using the capital asset pricing model. Data analysis techniques are multiple regression techniques. The population in this study were 142 manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015 to 2017. The samples used were 43 companies obtained by purposive sampling technique. The result of this research indicates that information asymmetry have influences significantly toward the cost of equity capital on listed companies from the manufacturing sector at the Indonesia Stock Exchange. While voluntary disclosure does not affect the cost of equity capital on listed companies from the manufacturing sector at the Indonesia Stock Exchange.
Pengaruh Sosialisasi Pajak, Pemahaman Pajak, Sanksi Pajak, dan Persepsi Efektifitas Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Survei pada Wajib Pajak UMKM di KPP Pratama Kebon Jeruk Satu) Julia Endah Triyaningsih; Rokhanah Murkana
Jurnal Pena-Mas Akuntansi Vol 1, No 2
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i2.9963

Abstract

This study aims to to examine or determine the influence of tax socialization, understanding tax, tax sanction, and the effectiveness of the tax system on taxpayer compliance MSME. This research was conducted at MSME registered in KPP Pratama Kebon Jeruk Satu West of Jakarta. This research using quantitative approach, the data used are primary data, collected using questionnaires fill by respondents, chosen using probability sampling method, and sampling technique by simple random sampling. Population in this research is MSME. Data obtained from this research are 4.557 MSME and 100 samples of MSME use Slovin formula. This research uses data analysis using SPSS version 24.00 software. Data processed by using validity test, reliability test, classic assumption test, hypothesis test, test multiple linear regression analysis. The result of this study indicates that tax socialization, tax understanding, tax sanction, and the effectiveness of the tax system significantly influence on MSMEs taxpayer compliance in the KPP Pratama Kebon Jeruk Satu West of Jakarta.
Pengaruh Good Corporate Governance Dan Kualitas Laba Terhadap Biaya Ekuitas (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2014) Rina Haerani Nurullah; Minanari Minanari
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8786

Abstract

Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Good Corporate Governance dan Kualitas Laba terhadap Biaya Ekuitas. (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014). Variabel Corporate Governance diproksikan dengan frekuensi pertemuan komite audit, kualitas audit, dan frekuensi dewan komisaris. Variabel Kualitas Laba diukur dengan menggunakan persistensi akrual model Givoly et, al. (2010). Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah biaya ekuitas yang dihitung dengan menggunakan model Ohlson. Populasi dalam penelitian ini berjumlah 44 perusahaan perbankan pada tahun 2016. Sampel yang digunakan sebanyak 21 perusahaan perbankan dengan pengambilan sample menggunakan teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan. Data dianalisis dengan menggunakan SPSS 21. Hasil penelitian ini menunjukkan bahwa frekuensi pertemuan komite audit, kualitas audit, dan kualitas laba berpengaruh terhadap biaya ekuitas. Sedangkan frekuensi dewan komisaris tidak berpegaruh terhadap biaya ekuitas.
Pengaruh Independensi Dan Persepsi Junior Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Jakarta Pusat Yang Sudah Terdaftar Di OJK Riyan Setiawan; Novawiguna Kemalasari
Jurnal Pena-Mas Akuntansi Vol 1, No 2
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i2.9964

Abstract

The purpose of this study was made to test and find out whether there is an influence between Independence and Junior Auditor's Perception of Audit Quality. This research was conducted by taking samples from auditors who are in Central Jakarta Public Accounting Firm. By using the questionnaire as a testing tool and PLS as a data processing tool from the questionnaire. The results of the study prove that Independence influences Audit Quality because auditors who are in Central Jakarta Public Accountant Firms do not violate the established audit profession standards while Junior Auditor's Perception does not affect audit quality because audit implementation does not affect the perception between audit quality and the results produced

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