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Contact Name
Eka Rima Prasetya, M.Pd
Contact Email
dosen01367@unpam.ac.id
Phone
-
Journal Mail Official
jia@unpam.ac.id
Editorial Address
-
Location
Kota tangerang selatan,
Banten
INDONESIA
JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : -
Articles 7 Documents
Search results for , issue " Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 7 Documents clear
Analisis Pengaruh Struktur, Prosedur dan Strategi Organisasi dalam Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak SUGIYARTI, LISTYA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i1.559

Abstract

This research is an activity to know the factors that influence tax payer compliance in compliance to pay tax. The purpose of research is to examine and analyze the amount of research variables as follows: (1) Conditions: organizational structure, organizational procedures and organizational strategy in the tax reform dimension. (2) Conditions of taxpayer compliance. (3) How big influence: organizational structure, organizational procedure and organizational strategy to taxpayer compliance partially. (4) How much influence: organizational structure, organizational procedure and organizational strategy to tax payer compliance simultaneously. This quantitative research is described in descriptive and verification analysis and conducted in Pratama Kramat Jati Jakarta by taking 100 samples from the taxpayer. Sample determination technique in this research is taken by Random Sampling. Data analysis method used to test this quantitative research hypothesis is lane analysis. The results showed that respondents: (1) Conditions of organizational structure, organizational procedures and organizational strategy is quite good up to well. (2) The condition of taxpayer compliance is quite good up to well. (3) There is a positive and significant influence of organizational structure, organizational procedure and organizational strategy to partial tax compliance. (4) There is significant influence from organizational structure, organizational procedure and organizational strategy to taxpayer compliance simultaneously.
Pengaruh Likuiditas dan Profitabilitas terhadap Agresivitas Pajak dengan CSR sebagai Variabel Intervening ADIYANI, NOVITA; SEPTANTA, RANANDA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i1.555

Abstract

The purpose of this study is to know and provide empirical evidence of the influence of liquidity, profitability, and corporate social responsibility to the tax aggressiveness of property and real estate firms listed on the Stock Exchange, and to know and provide empirical evidence of the influence of liquidity and profitability to corporate social responsibility on listed property and real estate firms On BEI. The research method used by writer is quantitative approach. The sampling technique uses the purposive sampling. Data collection methods used are literature study and documentation study. Data processing using SPSS program version22. The result of the research shows that liquidity does not partially effect on tax aggressiveness, profitability partially influence on tax aggressiveness, liquidity and profitability influence simultaneously to tax aggressiveness, liquidity and profitability do not influence partially to corporate social responsibility, and Corporate social responsibility have no effect Partially to tax aggressivenes.
PENGARUH SIKAP, DAN MOTIVASI TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTASI UNIVERSITAS PAMULANG RIFKHAN, RIFKHAN
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i1.645

Abstract

The purpose of this research is to examine the effect of attitude and motivation level on student entrepreneurship interest of Accounting Study Pamulang University. The research was conducted by using descriptive and verifikatif quantitative method. The population in this study is the 8th grader of Accounting Study Program S1 Pamulang University. The sample in this research is 312 respondents. Sampling technique in this research is done by sampling technique. Data type is primary data and secondary data. Methods of data collection using questionnaires. The analysis technique used is multiple regression test, multiple correlation test, and verifikatif analysis among variables. The result of this research stated that the attitude does not have an effect on entrepreneurship interest and motivation influence to entrepreneurship interest, so it can be concluded that attitude has no positive and insignificant influence to entrepreneurship interest and motivation have positive and significant influence to entrepreneur interest.
Manajemen Laba Melalui Aktifitas Riil Terhadap Koefisien Respon Laba DARMA, SAPTA SETIA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i1.556

Abstract

The objective of this research is to examine and analyze the impact of  companies applying earnings management through real activities, both simultaneously and partially, toward earnings response coefficient. This research was conducted as a response that to detect earnings management can do through real acitivities that consist of five methods of measurement; abnormal cash flow from operation, abnormal cost of good sold, abnormal discretionary expenses, abnormal inventory and abnormal production cost  (Roychowdhury, 2006). The population consists of manufacturing companies listed on the Indonesia Stock Exchange during period of 2011-2013. Samples members of 132 companies are selected using purposive sampling method.The result of regression analysis indicated that partial abnormal cost of goods sold significant positive effect on earnings response coefficient, which received H2. Abnormal cash flow from operation, abnormal cost of good sold, abnormal discretionary expenses, abnormal inventory and abnormal production cost affect earnings response coefficient
Fungsi Akuntansi Syariah pada BMT-BMT di Tangerang Selatan INDARTI, SRI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i1.557

Abstract

One of the important agenda of Muslims is the problem of poverty alleviation. One of the Islamic financial institutions present the most strategic and functional to alleviate poverty ummah is BMT (Baitul Mal wat Tanwil). Accounting as one of the tools that are necessary in a financial institution is functionally a means of accountability and resources must be based on sharia. This study was done in order to determine how the characteristics and accounting functions of sharia in the BMT-BMT in South Tangerang, this study included 37 respondents (managers, administrators, supervisors) of 17 BMT in Tangerang south. The results of this study indicate BMT is growing rapidly in South Tangerang in the last five years and it is known that Islamic accounting functions in BMT in South Tangerang is the first, the accounting function as a form of sharia, both vertical and horizzontal, both accounting functions of sharia as a source of information for decision-making related closely with the availability of Islamic financial reports and human resources.
Memanfaatkan Data Mining danKnowledge Management System Untuk Mengoptimalkan Strategi Pemasaran pada Bank HANDIJONO, ARDIJAN
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i1.558

Abstract

Many large companies store data for a long time, the data need to be stored growing increasingly large. This is commonly referred to as the Data Explosion. Likewise occurred in the banking world. Many Bank store huge data, but only got a little benefit  (Beath, 2012). Data Mining as a powerful tool in Business Intelligence can be used to find the hidden proficiency level information, especially information that supports decision in determining the marketing strategy(Sun, 2008). With the Data Mining, the company can run a Knowledge Based Marketing strategy (Shaw, 2001). To store Knowledge were found by Data Mining, so it needed a system that could manage the Knowledge systematically using Knowledge Management System. even with the Knowledge of the system can be distributed with the DM Collaboration  (Uriarte, 2008). With the construction of a Knowledge Management system which integrated with Data Mining, the company can meet the needs of lifelong learning, enhance the effectiveness of theuse of Knowledge, as well as reducing the possibility of loss of Knowledge. (ard.)
Pengaruh Keahlian dan Kepatuhan Kode Etik terhadap Kualitas Audit SUSILA, ELA; SHANTI, YUNITA KURNIA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i1.554

Abstract

This study aims to determine the effect of the expertise and code of ethics compliance to audit quality. This study was conducted in South Tangerang City Inspectorate. The independent variable in this study is the expertise and compliance with a code of ethics. The dependent variable is the quality of the audit.This research is a quantitative study with descriptive approach. The data used is primary data and secondary data. Respondents in this study were government officials in South Tangerang City Inspectorate. The sampling technique used was simple random sampling with 49 respondents. Methods of collecting data using a survey questionnaire distributed to respondents. Data were analyzed using multiple regression analysis with SPSS version 22. The results of this study show that first expertise has significant effect on audit quality, it is based on the calculation of the t test is sig. 0.021 <0.05 and t count (2.399)> t table (2,012). Second, the compliance code of conduct affects the quality of audits, it is based on the calculation of the t test is sig. 0.000 <0.05 and tcount (5.286)> t table (2,012). Third, expertise and compliance with the code of conduct simultaneously affect the quality of audits, it is based on the calculation of F test value (121.020)> F table (3.20).

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