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All Journal Jurnal Computech & Bisnis (e-Journal) PROJECT (Professional Journal of English Education) Acman: Accounting and Management Journal Majalah Bisnis & IPTEK Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Journal of Economics, Management, and Entrepreneurship
Maulana Yusup, Maulana
STIE Pasundan, Bandung
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science

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A VISUAL ANALYSIS OF MULTICULTURAL VALUES IN JUNIOR HIGH SCHOOL ENGLISH TEXTBOOK Yusup, Maulana; Suryaman, Maman
PROJECT (Professional Journal of English Education) Vol 4, No 5 (2021): VOLUME 4 NUMBER 5, SEPTEMBER 2021
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/project.v4i5.p847-856

Abstract

The purpose of the present study is to analyze visual elements of junior high school English textbook published by the Ministry of Education and Culture of the Republic of Indonesia. The visual elements were analyzed by using the visual semiotic theory by (Barthes, 1977). This study shows that there are three categories of multicultural values represented in the EFL textbook: respecting other people’s tradition, and appreciating women’s equal rights, and appreciating other people’s perspectives. Three images represented respecting other people’s tradition, one image represented appreciating women’s equal right, and two images represented appreciating other people’s perspective. Furthermore, two visuals found in the present study are categorized as source culture (SC), four visual elements are categorized as universality culture (UC), and there is not visual elements representing target culture (TC). The present study found that there is still imbalanced representation of multicultural values in  EFL textbook for Indonesian junior high school. Keywords:  EFL textbook, Visual Analysis, Multicultural Values
SELF-ASSESSMENT SYSTEM AND CORPORATE TAXPAYER COMPLIANCE (CASE STUDY AT ONE OF THE TAX OFFICE IN BANDUNG CITY) Maulana Yusup; Iwan Sidharta; Robbi Saepul Rahman; Siti Mia Lasmaya
Jurnal Computech & Bisnis (e-Journal) Vol 14, No 1 (2020): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.443 KB) | DOI: 10.55281/jcb.v14i1.222

Abstract

Previous research results indicate that there are different behaviors towards taxpayer compliance in various countries that are burdened by the prevailing culture. This research verifies the effect of the self-assessment system on corporate taxpayer compliance. Respondents who participated in this study were 34 respondents. The data analysis test used simple regression analysis with the results showing that there was a significant effect of implementing the self-assessment system on taxpayer compliance with the business. The implication of the research result recommends that excellent service efforts are provided by providing counseling and socialization regarding the procedures for implementing tax administration so that it makes it easier for taxpayers to settle their tax obligations. Keywords: Taxation System, Self-Assessment System, Taxpayer Compliance.
PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN Maulana Yusup
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 10 No 2 (2016): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.906 KB)

Abstract

The purpose of this study to determine the influence of regional financial information system on the quality of financial statements. The object of research is the application of Financial Management System (SIPKD). This study uses qualitative descriptive method using saturated sampling. Based on the calculation, the coefficient of determination (R Square) of 0.721. This indicates that the application of regional financial information system (X) affects the quality of the regional financial report (Y) amounted to 72.1%, while the remaining 27.9% is influenced by other factors which may affect the quality of financial reporting area. The results showed that there is significant regional financial information system on the quality of the regional financial report. Keywords: regional financial information systems, the quality of financial reports.
The Influence of Internal Audit On the Quality of Financial Statements : (Survey on Private Sector Manufacturing Companies in Bandung) Maulana Yusup; Djajun Juhara
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 14 No 2 (2020): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (32.916 KB) | DOI: 10.55208/jebe.v14i2.205

Abstract

The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements. Based on the critical role of the presentation of financial statements, the researchers researched the influence of internal audits on the quality of financial statements. The researcher uses a quantitative approach in answering the problem formulation that set. The sample in this study were 59 employees of the audit department in two manufacturing companies in the city of Bandung. Data analysis used simple linear regression with the results showing a positive influence of internal audit on the quality of financial reports by 50.5%. In contrast, the rest was influenced by other factors not examined. The study results indicate that the better the internal audit is carried out, the better the quality of financial reports.
Pengaruh Tax Amnesty Terhadap Sengketa Pajak : (Studi pada salah satu Lembaga Pemerintahan) Sandra Septelia; Maulana Yusup; Robbi Saepul Rahman; S Mia Lasmaya
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.831 KB) | DOI: 10.55208/aj.v1i2.18

Abstract

Tax Amnesty expects to improve tax compliance due to more effective supervision, supported by more accurate information regarding the list of taxpayer assets. From the initial data obtained, an anomaly obtained that in 2012 – 2017 there is a lower tendency for tax disputes when compared to the year after implementing the tax amnesty, namely 2018 and 2019. This study aims to determine and analyze the magnitude of the Effect of Tax Amnesty on Tax Disputes. The population in this study is a tax dispute with 21 respondents/defendants. Determining the sample in this study is based on the purposive sampling method. The data testing technique uses simple linear regression with a significant level of 5% alpha. Based on the study results, Tax Amnesty has a significant effect on Tax Disputes.
MEKANISME KAPITALISASI DALAM ERA JAMINAN KESEHATAN NASIONAL Maulana Yusup
Majalah Bisnis & IPTEK Vol 8 No 2 (2015): Bisnis dan Iptek
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.734 KB)

Abstract

Implementation of the National Health Insurance (JKN) in 2014 for individual health is the development of the Health Insurance that is now available is the Community Health Insurance (Assurance), Health Insurance Childbirth (Jampersal) and the Regional Health Insurance (Jamkesda). Experience the implementation of health insurance there are now becoming the reference material at the same time learning materials in the implementation of the National Health Insurance that will begin in 2014. The implementation of JKN not be separated from the preparedness of health systems and health financing system that is now in an effort to optimize to support the implementation of the National Health Insurance. Keywords: national health insurance; capitalization
AUDIT MANAJEMEN Maulana Yusup
Majalah Bisnis & IPTEK Vol 7 No 2 (2014): Bisnis dan Iptek
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.375 KB)

Abstract

In organizing various business activities, one of the challenges facing the company is how to improve the effectiveness, efficiency and economizing company. This challenge is always there because the management company needs resources to achieve the objectives of the company, but management had to face a situation of scarcity of resources. Therefore, the company should make proper planning in allocating its resources in support of operations to be done to achieve the goals set. Keywords: audit management; human Resources
PENGARUH PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Achmad Setya Nugraha; Maulana Yusup; Djajun Djuhara
Majalah Bisnis & IPTEK Vol 11 No 2 (2018): Bisnis dan Iptek
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.669 KB)

Abstract

The value of the firm is investor’s perception towards the firms success level which is related to supply and demand that reflected the price of the stock. The high value of the firm will make the investors believe not only the present condition of the firm, but also the prospect of the future firm’s performance. Based on the previous relevant researches, there are some factors can influence the value of the firm, such as: decision of funding, dividend policy, investment decision, firm’s growth, leverage, profitability, firm’s size, etc. Some of the factors have relationship and influence towards the inconsistency value of the firm, so this research aimed to finding out the influence of firm’s growth (Total Assets Growth) and profitability (ROE) towards value of the firm (PBV) at property sector of Indonesia Stock Exchange. The population of this research was the property sector registered at Indonesia Stock Exchange from 2012 to 2016. To determine samples was using purposive sampling method with some fixed criteria such as: firms was listed at property real-estate sector before 2011, periodically released their financial report with representatives ratio used in this research and total 12 firms for samples. The data used was the secondary data which was obtained from MNC Securities program MNC Trade from 2012 to 2016. The analysis instrument is panel data regression and using EViews 9 for tool. This research shows both firm’s growth and profitability influence positive and significant with total 79.45%. It it recommended for the investor to look after the positive Keywords: valueof the firm, firm’s growth, profitability.
PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP PENGENDALIAN INTERNAL PENGGAJIAN (STUDI PADA SALAH SATU PERUSAHAAN DISTRIBUTOR SPARE PART SEPEDA MOTOR) Anisa Septiani; Maulana Yusup; Boy Suzanto; Anton Tirta Komara
Majalah Bisnis & IPTEK Vol 14 No 1 (2021): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.261 KB) | DOI: 10.55208/bistek.v14i1.223

Abstract

This study aims to determine the effect of payroll accounting information systems on payroll internal control. This study uses a quantitative approach with a survey approach to employees directly related to the accounting information system at a motorcycle spare part dealer in Badung City with 30 respondents. Using a simple linear regression analysis technique to determine the magnitude of the influence used the influence of the payroll accounting information system on payroll internal control. The calculation results show a positive influence of the payroll accounting information system on internal control of payroll with a total effect of 66.4%. The remaining 33.6% can influence by other factors not examined in the study.
PENGARUH SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS TERHADAP PENGENDALIAN PENDAPATAN PADA PERUM DAMRI BANDUNG Maulana Yusup; Jajat Sudrajat
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 8 No 1 (2014): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.732 KB)

Abstract

Perum DAMRI Bandung is one of the state-owned company engaged in the field of services. Income on Perum DAMRI Bandung is cash receipts derived from the sale of the company's activities in serving the public services in the field of public transport, especially in the provision of City Bus Transport Unit (UABK) Bandung, AKDP (Transportation City and Province), and bus transportation Government Assistance serves other similar buses. The intent of this study is to obtain an overall picture of the magnitude of the effect of the accounting information system of internal control of cash receipts for income. Authors in conducting this research using descriptive analysis method with field research data collection procedures (field research) that aims to obtain a clear picture of the research. Where the data collection was conducted through interviews, observation or field. Through research on the author, the obtained results, among others: the results of calculations between independent variables, namely cash receipts accounting information system and the dependent variable is the internal control of income has a strong relationship, as can be seen from the calculation of the correlation coefficient has a value of r = 0.911 and cash receipts accounting information systems applied Perum DAMRI Bandung contributed 87% to the revenue of internal control. Keywords: cash receipts; accounting information systems; revenue control.
Co-Authors Achmad Setya Nugraha Anisa Septiani Boy Suzanto Djajun Djuhara Djajun Djuhara Djajun Juhara Djajun Juhara, Djajun Iwan Sidharta Jajat sudrajat Jajat Sudrajat Komara, Anton Tirta Kurniawan, Meidian Lasmaya, Siti Mia Litha Astri Lestari Maman Suryaman Nugraha, Achmad Setya Putri Nabila Felby Helvira Rahman, Robbi Saepul S Mia Lasmaya Sandra Septelia Septiani, Anisa