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Yananto Mihadi Putra
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yananto.mihadi@mercubuana.ac.id
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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 5 Documents
 1 
Search results for , issue "Vol 1, No 2" : 5 Documents clear
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.
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.
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 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 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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