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Lauw Tjun Tjun
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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Pengaruh Nilai Tukar, Harga Minyak, Inflasi Terhadap Delta Properti di Pasar Saham Indonesia Sandy Suryajaya; Kevin Kurnia
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1547

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh nilai tukar, harga minyak, tingkat inflasi, terhadap delta harga properti, real estate dan harga indeks konstruksi bangunan di Indonesia. Penelitian ini dilakukan karena tren harga saham properti berkembang pesat pada periode 2011 hingga 2015 di Indonesia, membuat urgensi untuk memprediksi yang lebih baik di masa depan. Kerangka teoritis dibuat dari data sekunder dan juga termasuk faktor fundamental dari harga indeks.Data yang digunakan untuk penelitian ini adalah delta harga indeks dalam data harian pada periode Januari 2011 - Desember 2015. Variabel independen yang digunakan dalam penelitian ini adalah nilai tukar, harga minyak, tingkat inflasi, dan indeks properti sebagai variabel dependen. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Pengujian hipotesis menggunakan regresi OLS terutama uji statistik (uji F) dan uji statistik parsial (uji t) dengan tingkat signifikansi ? = 5%. Hasilnya adalah 3 variabel independen signifikan yaitu nilai tukar, harga minyak, dan tingkat inflasi. Kata Kunci: Properti, Real Estate, dan Konstruksi Bangunan, Nilai Tukar, Harga Minyak, Tingkat Inflasi, Regresi OLS
Pengaruh Rasio Earning per Share (EPS), Return on Equity (ROE) danNet Profit Margin (NPM) pada Harga Saham (Studi pada Saham Perusahaan yang Tercatat dalam IDX30 di BEI Periode 2014-2017) Yani Monalisa
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1548

Abstract

This study aims toanalyze the effect of earning per share (EPS), return on equity (ROE) and net profit margin (NPM) on stock price, whichare listed active in IDX30 in BEI Period 2014-2017. Data analyzed using multiple regression analysis, t-Test and F-Test with significance level of 5%. Data have been processed by using SPSS Ver. 23 for windows. The results showed partial EPS, ROE and NPM influence on stock price and three ratios simultaneously influence stock price. Keywords: EPS, ROE, NPM, Stock Price and IDX30
Pengaruh Kualitas Pelayanan Account Representative (AR) dan Tax Knowledge terhadap Kepatuhan Wajib Pajak (Studi pada Wilayah KPP Madya Bandung)” Yuliana Gunawan; Meyliana -; Maria Natalia
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1549

Abstract

Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris apakah Kualitas Pelayanan Account Representative (AR) dan Tax Knowledge berpengaruh terhadap Kepatuhan Wajib Pajak (Studi pada Wilayah KPP Madya Bandung). Sampel yang digunakan dalam penelitian ini adalah Wajib Pajak aktif yang terdaftar di KPP Madya Bandung.Data dikumpulkan menggunakan metode incidental sampling.Pengumpulan data dilakukan dengan penyebaran kuesioner.Jumlah kuesioner yang terkumpul sebanyak 78 kuesioner dari 120 kuesioner yang disebar.Penelitian ini dianalisis dengan menggunakan model analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan Kualitas Pelayanan Account Representative terhadap Kepatuhan Wajib Pajak namun tidak terdapat pengaruh Tax Knowledge terhadap Kepatuhan Wajib Pajak. Kata Kunci:Kualitas Pelayanan Account Representative (AR), Tax Knowledge, Kepatuhan Wajib Pajak
18 Imperative E –Commerce:Analisis Kesiapan Pelaku UMKM Kota Bandung Dalam Mengembangkan Industri Kreatif Digital Remon Gunanta; Niki Hadian
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1550

Abstract

Para pelaku UMKM dalam mengahadapi MEA harus memiliki kemampuan menggunakan tekologi informasi, dalam hal ini yaitu e-commerce. Namun pelaku UMKMmemiliki kesiapan yang berbeda. Tujuan dari penelitian ini adalah untuk mengetahui penggunaan teknologi informasi dan sikap pelaku UMKM dalam menerapkan e-commerce.Jenis penelitian adalah penelitian deskriptif sedangkan metode penelitian yang akan digunakan adalah metode kuantitatif dan analisis Multiatribute Attitude Model (MAM). Hasil penelitian menggambarkan bahwa sebagian besar UMKM Kota Bandung memilih menggunakan teknologi informasi dengan media sosial. Sedangkan sikap UMKM Kota Bandung terhadap atribut 18 imperative e-commerce menunjukkan tingkat kesiapan yang baik dalam menerapkan e-commerce. Keywords: e-commerce dan UMKM
Pengaruh Kepuasan Konsumen Atas Experimental Marketing Pandora Experience Terhadap Loyalitas Konsumen Bernardi Avriandi Sinatra; Melanni Mulyawati Sanjaya
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1904

Abstract

Competition that occurs in the business world in Indonesia is increasingly tight in Indonesia. One big contribution for Indonesia is the creative economy which consists of creative industries such as interactive games related to creation, production, agility, and education. Interactive game in the city of Bandung which some time ago was widely discussed, namely the escape room. The chosen escape room is PANDORA Experience. The concept promoted by PANDORA Experience is a strategy that is widely used by business people. This strategy makes the experience given by the company to its consumers as a core product in the field of marketing called the experience marketing. The research method used in this research is explanatory descriptive method where the purpose of the descriptive method is to collect data that describes the characteristics of people, events, or situations. While the explanatory method is used to explain the causal relationship between the variables through hypothesis testing. The method of data collection is done by studying literature from various sources, direct observation, interviewing parties related to the object of research, and distributing questionnaires to 120 respondents aged 16-30 years who have played PANDORA Experience. The data that has been obtained is tested using the classical assumption of multiple regression testing consisting of normality test, multicollinearity test, and heteroscedasticity test. In addition, multiple linear regression analysis and hypothesis testing were carried out to support the research process. Keywords: Customers Satisfaction; Experiental Marketing; Consumer Loyalty; Creative Industry
Analisis Faktor yang Mempengaruhi Penggunaan Instrumen Derivatif Valuta Asing sebagai Pengambilan Keputusan Hedging (Studi pada Perusahaan Manufaktur Sub Sektor Automotive and Allied Products yang terdaftar di BEI Periode 2011-2017) Ivonne Bonita
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1905

Abstract

This paper aims to examine the effect of the variable debt equity ratio (DER), financial distress, growth opportunity, liquidity and firm size on the use of derivative instruments as a means of taking hedging decisions. The population and sample of the company are classified as automotive and allied products sub sector manufacturing companies with annual data obtained from the Indonesia Stock Exchange in the period 2011 to 2017, based on the Indonesia Capital Market Directory 2015. To obtain valid research results, the sampling technique used in the study is a purposive sampling method. Hypothesis testing uses a logistic regression model. Keywords: Hedging, DER, Financial Distress, Firm Size, Logistic Regression
Simulasi Perubahan Persyaratan Kredit Dalam Upaya Meningkatkan Laba Felina Kusnakhin
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1909

Abstract

Financial management involves understanding and transferring assets and liabilities of the company, including freedom of use of profits, liability and debt, cash flow and profitability. Meanwhile every strategy exposes business people to trade-offs that present benefits and risks. Selling on credit is one of the strategies that helps companies to increase sales and maintain customer relationships, but on the other hand it presents the risk of billing. This research is intended to provide a solution to the problem of the duration billing.The research method used in this study is a descriptive study method. A research method todescribe the characteristics of people, events, or situations. In this study, the research object in question is CV. Y. The research began with calculating the effect of trade receivables on the company's financial statements, especially on the value of net cash increases. The study continued with a credit simulation of changes in credit terms by setting cash discounts, cash discount periods and payment limits. As for each credit terms of the simulation produces different effects on several costs associated. As for credit terms, too tight credit terms will cause a loss of sales and too loose credit terms will lead to bad expense. The simulation showed that every credit terms will lead to different profit projection. Overall, the results of the simulation research show that every credit terms will increase the profit. Keywords: Credit Terms, Sales on Credit, Profits
Analisa Persepsi Konsumen Atas Kualitas Pelayanan Elektronik Terhadap Niat Komplain Konsumen Massively Multiplayer Online Role-Playing Games Handy Andriyas; Gerardus Herlangga Himawan
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1911

Abstract

This study aims to determine the influence of consumer perceptions of the quality of Gravindo's electronic services to the intentions of Ragnarok Online Gravindo's consumer complaints. Methods of data analysis using multiple regression analysis. The sampling technique used in this study was nonprobability sampling, with the type of purposive sampling type judgment sampling, therefore the researchers choose respondents who had played Gravindo Ragnarok Online with the reason that the respondents knew and felt the services Gravindo provided in Gravindo's Ragnarok Online game. The number of respondents is 100 people. The results of multiple regression analysis show that from the four dimensions of electronic service quality variables (reliability, customer service, security, and web design) conducted by Gravindo, there are only three dimensions that significantly influence consumer complaint intentions, namely reliability, customer service, and security. This result also shows that Gravindo still needs to improve the quality of electronic services to be able to reduce consumer complaint intentions and be able to increase customer satisfaction going forward. Based on the results of the study, the quality of electronic services carried out by Gravindo had an effect of 78.4% on consumer complaint intentions. Keywords: Electronic Service Quality, Consumer Complaint Intentions
Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintahan Dinas Kebudayaan, Pariwisata, Pemuda dan Olahraga Kabupaten Kubu Raya Beby Nurtesha Putri
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1912

Abstract

The purpose of this study was to find out about performance measurement in the Department of Culture, Tourism, Youth and Sports of Kubu Raya Regency. Performance measurement is carried out by the Government Agency Performance Accountability Report in accordance with Presidential Instruction No. 7 of 1999. Performance measurement is used as a basis for assessing failure program efficacy and execution and activities according to targets and objectives set in realizing the vision and mission of the Regency Government. The research method used in this research is descriptive method. Data obtained, then interpreted and analyzed, so that it can provide information that can be used to solve the problem at hand. The type of data used is secondary and primary data. The results of the study show performance for all existing targets and in accordance with the expected conditions. Suggestions the government needs to establish a standard reference in preparing reports. Keywords: Accountability, Agency Performance Accountability Report
Analisis Kontrol Aplikasi Untuk Menghasilkan Keakuratan Dalam Kelengkapan Informasi Pada Siklus Pendapatan Adorable Projects Bobbyansyah Bobbyansyah; Elsje Kosasih
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1914

Abstract

Purpose - Application control is control in the company's business processes to prevent, detect, and correct transaction errors and irregularities. Application control will produce information needed by users so that the accuracy and completeness of information must be considered related to aspects of quality information. The purpose of application control is to ensure the accuracy and completeness of the information generated by the application system.Methodology - Descriptive study, this method compiled to collect data that describe the characteristics of a person, events, or situations. Data collections and research information were obtained from Adorable Projects as the object of research.Findings - The author drew the conclusions that the company's application control has not been fully adequate, that has caused that the production of information is not fully accurate and complete because there are several components has not implemented by the company. The Company only implemented 25 components from 31 components of application control. Although it is not fully adequate, the application control can still reduce risks in the application system.Value –Fully applying application control’s component on company business will provide accuracy and completeness of information that would be useful for increasing profit and competitive advantage on company’s revenue cycle. Keywords: Application Control, Revenue Cycle, Accuracy, Completeness

Page 17 of 35 | Total Record : 350

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