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INDONESIA
JABI (Journal of Accounting and Business Issues)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : -     EISSN : 28281411     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait topik-topik seputar bisnis, akuntansi dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 44 Documents
 1   2   3   4   5 
THE EFFECT OF FINANCIAL LITERATION LEVELS ON THE USE OF ATM (AUTOMATED TELLER MACHINES) IN COMMUNITIES IN SUBANG CITY Beby Aryanti; Estu Widarwati; Nunik Nurmalasari
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

Economic development has been followed by payment system. The evolution of payment system was begin from change system barter, money commodity,cash, coin, check and other banking products such as ATM cards. Benefits of using an ATM card are either directly or indirectly affecting a person's behavior in consumptive consumption activities. This consumptive lifestyle factors, it seems that they do not apply financial literacy in making financial decisions in their daily lives. Meanwhile, sufficient financial management skills and knowledge of financial literacy have a very important role at a young age. The method of research conducted by the authors in this final project is a quantitative descriptive method by using a simple linear regression analysis tool using 100 respondents ATM users in the city of Subang. Statistical methods for testing data using SPSS 22 for windows. By using simple linear regression analysis, the result of equation Y = 16,714 + 0,338X1 + e. From the results of the research note that the financial literacy influential significanly on the use of ATM
THE EFFECT OF PROMOTION AND HEDONIC SHOPPING MOTIVATION ON COSTUMER IMPULSE BUYING ON ZALORA ONLINE SHOPPING SITES Ismi Ariani; Gugyh Susandy; Devy Widya Apriandi
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

The purpose of this study is to determine the effect of Hedonic Promotion And Shopping Motives Against Impulse Buying On Zalora Online Shopping Site. Method of research used is explanatory survey method. The sample selection was done by using purposive sampling technique with the number of samples of 100 respondents. The data used is interval data. Statistical methods for data testing using the SPSS 20 for Windows program. By using multiple linear regression analysis, the results of research show that Promotion has significant effect to Impulse Buying with t count value > t table and Hedonic Shopping Motives have significant effect to Impulse Buying with value t count > t table. Likewise with the Promotion and Hedonic Shopping Motives simultaneously significant effect on Impulse Buying with the value of F count > F table.
THE EFFECT OF COMPANY SIZES, THE NUMBER OF BOARD OF COMMISSIONERS, BOARD OF DIRECTORS COMPETENCE AND AUDIT COMMITTEES ON TAX MANAGEMENT Lia Setiawati; Icih Icih; Asri Suangga
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

This study aims to examine the effect of company size, the number of boards of commissioners, compensation of the board of directors, and audit committee on tax management which is measured using two measures, namely effective tax rates (ETR) and cash effective tax rates (CETR). The population of this research is all companies in the manufacturing sector which are listed on the Indonesia Stock Exchange from 2011 to 2014. The sample selection technique uses purposive sampling to obtain samples that fit the criteria of 18 companies. Tests conducted in this study use multiple linear regression test which includes the classic assumption test, F test, t test and coefficient of determination (R2) and to analyze data using SPSS Version 22. The results of this study indicate that partially company size variables have a significant positive effect on tax management as measured by ETR and CETR, variable number of the board of commissioners has a significant negative effect on tax management as measured by ETR, but the variable number of board of commissioners does not affect the tax management that measured by CETR. And the proportion of compensation of the board of directors and audit committee has no effect on tax management as measured by ETR or CETR. Simultaneously the size of the company, the number of the board of commissioners, compensation of the board of directors and the audit committee together affect the tax management as measured using ETR and CETR.
THE EFFECT OF E-SPT AND NATIONAL TAX CENSUS ON THE INCOME OF INCOME TAX (Case Study in West Java Regional Tax Office 1) Kartika Merdeka Wati; Asep Kurniawan; Sri Mulyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

This research aims to know the influence of e-SPT and National Tax Census (NTC) of the Personal Income Tax receipts partially or simultaneously. Data obtained come from the Kanwil DJP West java 1. Data taken from 2012 to 2013, includes user e-SPT, the addition of the number of taxpayers, and acceptance of The Personal income tax. The method of sample selection the sample selection technique used nonprobability sampling and saturated samples, which taken as a whole than 15 (fifteen) work unit KPP. Types of data used by researchers that quantitative data and data sources in this study is secondary data. Before performing hypothesis testing, data obtained in advance a classic assumption test tested. Hypothesis testing is carried out by means of multiple linear regression in statistical analysis. As for the results of the study are as follows: 1) partially e-SPT effect negatively to personal income tax reception. While the NTC does not affect the acceptance of personal income tax. 2) simultaneously e-SPT and NTC effect on receipt of The personal income tax.
E-TRUST AND E-SERVICE QUALITY INFLUENCE ON E-LOYALTY USERS OF BNI E-BANKING IN SUBANG DISTRICT Muhammad Fajar; Gugyh Susandy; Devy Widya Apriandi
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

The technology is not separated of daily life, both at work, school or for the mere entertainment we use technology. The technology is evolving fast, one of the interesting phenomenon is the emergence of the Internet technology. The development of information technology, telecommunications, and the internet causing the manufacturer provides business applications that use the internet network, one of the applications is e-banking. The purpose of this research is to know the influence of e-Trust and e-Service Quality on e-Loyalty, e-Banking user BNI in the Regency of Subang. The research method used was explanatory survey methods. The data used is data interval. Statistical methods for testing data using SPSS SPPS 20 for windows. From the results of the research noted that the e-Trust influential significantly to e-Loyalty and e-Service Quality effect significantly to e-Loyalty. As well as e-Trust and e-Service Quality simultaneously significant effect against the e-Loyalty.
THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 46 OF 2013, TAXATION SOCIALIZATION AND QUALITY OF TAX SERVICE ON TAX OBLIGATION COMPLIANCE (Case Study of Taxpayers Registered at KPP Pratama Bandung Karees) Yosi Febriani; Asep Kurniawan; Sri Mulyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

The aim of this research is to examine the influence of Government egulation Nomor 46 year 2013, socialization of taxation and service toward taxpayer compliance both partially and simultanly. This research ic conducted by giving the questionaires to all taxpayer in KPP Pratama Bandung Karees. Which is determined based on random sampling technique, so it is possessed 100 taxpayer. Analysis method used is double linier regression which use SPSS 20.0 tool. The results of the research are (1) implementing Government Regulation Nomor 46 year 2013 influences taxpayer compliance positively and signifantly, (2) socialization of taxation influences taxpayer compliance positively and signifantly, (3) the quality of tax service influences positively and signifantly of taxpayer compliance, (4) implementing Government Regulation Nomor 46 year 2013, socialization of taxation and service quality of tax affect taxpayer compliance positively and significantly.
THE EFFECT OF STOCK SELECTION SKILL, MARKET TIMING ABILITY, TURNOVER RATIO AND CASH FLOW ON SHARIA MUTUAL FUNDS PERFORMANCE (Case Study of Sharia Mutual Fund Companies Registered in OJK for the Period of 2011-2014) Mega Mustika Sari; Sri Mulyati; Estu Widarwati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

Mutual funds syariah are other investment opportunities with measurable risk and return is high enough with enough capital affordable to the community. Mutual funds syariah have an Investment Manager with the ability and knowledge of the market it is or will happen. Therefore, mutual funds syariah selected by investors because it is cheap, easy and "managed by the experts". This research analysted do stock selection skill, market timing ability, Turnover ratio and Cashflow can influence the performance of equity mutual funds syariah in Indonesia. The data used in this research are data on financial statements , Net Asset Value (NAV), SBI, IHSG, yearly data and prospectus of 10 equity mutual fund syariah that were sampled during this research report from 2011-2014. As a research methodology, we used F test and t test to examine research’s hypothesis, also used assumption classic test there are normality test, autocorrelation test, heteroscedasticity test and multicolinearity test. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.513 means the relation between the stock selection skill, market timing ability, Turnover ratio and Cashflow to profitability by 51.3%, meaning that the relationship between variables was most closely. Adjusted R Square value of 0.545 which means 54,5% achievement of profitability can be explained by the stock selection skill, market timing ability, Turnover ratio and Cashflow. The remaining 45,5% can be explained by other factors not examined in this research.
SIMULATION MEASUREMENT OF LOGISTIC MANAGEMENT PERFORMANCE USING BALANCE SCORECARD APPROACH WITH AHP ASSISTANCE TOOL (Study on Sanyere Craft Subang UKM) Selda Sendara; Kuncorosidi Kuncorosidi; Estu Widarwati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

This study is a simulation which aims to knowing the performance of logistic management to supports supply chain management activities in Sanyere Craft Subang SMEs. To measure the performance of logistics management the researcher proposes several Key Performance Indicators (KPIs) using Balance Scorecard approach related to logistics management. A total of 20 KPIs are proposed to SMEs owners and processed using AHP (Analityc Hierarchy Process). To knowing the level of logistic management performance then used descriptive survey method by providing questionnaires to respondents based of the Balanced Scorecard perspective. The results showing that from 20 KPIs obtained 4 KPIs priority that is Employee Skill, Cost of Ordering Material, Product Quality Assurance, and Production Scheduling. Overall the results of the analysis of the questionnaire data on the level of logistics management performance based on the 4 perspectives of Balance Scorecard are in the "good" category, which means that the logistical management activities in Sanyere Craft SMEs have gone well.
THE EFFECT OF SHARE RETURN, STOCK RISK, STOCK PRICE AND TRADE VOLUME OF BID-ASK SPREAD (Study of Companies Listed in Jakarta Islamic Index (JII) for 2012-2014 Period) Novyasari Suchi Hendryati; Sri Mulyati; Indah Umiyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
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Abstract

This study aims to determine the impact of stock returns, stock risk, stock price and trading volume of the bid-ask spread.This study was performed on companies listed in the Jakarta Islamic Index (JII) during the years 2012 to 2014. Sampling premises of population conducted by purposive sampling method. Samples according to the criteria that as many as 78 companies . The statistical tool used in this study is Eviews 8.1. The results found in this study that by simultan return stock, stock risk, stock price and trading volume significantly influence the bid-ask spread. Partially only variable stock returns and stock prices which have a significant influence on the bid-ask spread. While the risk of stock and trading volume have no influence on the bid-ask spread.
ANALYSIS OF THE INFLUENCE OF TAX PLANNING AS AN EFFORTS TO MINIMIZE TAX LOADS ON COMPANY VALUE WITH TRANSPARENCY OF COMPANIES AS MODERATING VARIABLES (CASE STUDY IN COMPANIES INCLUDING LQ45 IN THE 2012-2015 INDONESIA EXCHANGE) Hisam Mubarak; Asep Kurniawan; Asri Suangga
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

This study aims to analyze the effect of tax planning on company value with transparency as a moderating variable. The population of this study are all companies included in LQ45 on the Indonesia Stock Exchange in 2012-2014 who reported complete and published finances. The sample selection technique uses purposive sampling. Samples that fit the criteria are 22 companies. Testing in this study uses a simple linear regression test and Moderated Regression Analysis (MRA) which includes the classic assumption test, the coefficient of determination (R2), t test, and F test and to analyze data using SPSS Version 22. The results of this study indicate that tax planning affects the value of the company with a negative direction, which means that every time there is an increase in tax planning, the value of the company will go down. Then transparency is able to moderate the relationship between tax planning on company value, its influence strengthens showing that transparency can reduce the negative effects of tax planning so that the company's value rises.

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