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Eny Maryanti
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 88 Documents
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Pengaruh Inflasi Dan Suku Bunga Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Di Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015 Adi Wiratno; Wulan Kurniasari; Muhammad Yusuf
Journal of Accounting Science Vol 2 No 1 (2018): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i1.1216

Abstract

This study aims to prove empirically that inflation and interest rates have a direct infuence on stock returns with ROA as intervening variables on Bankings listed in Indonesian Stock Exchange. The purposive sampling method used has certain criteria on samplings which published financial statements in 2013-2015 with documents in the average of a quartal of 10 banking industries based on Bank 3 book. This research shows the direct and indirect effect of using multiple linear regression to prove contribution of independent variable to dependent partially and simultaneously to stock return and using path analysis as the best intervening effect. Partial test result (t test) inflation and interest rate have direct influence to stock return with result of data of t-calculate> t-table is -4.000> 1.658 and -3.734> 1.658. ROA does not have a direct influence on stock return partial test results (Test t) t-count <t-table is 1.531 <1.658. Inflation has an indirect effect on stock return through ROA the result of 0.012 and the interest rate has indirect effect on stock return through ROA results 0.011. So, this research results can be used as information for investors and stakeholders in determining a good investment in Banking
Dampak Tax Amnesty Terhadap Pelaku UMKM di Kabupaten Sidoarjo Nihlatul Qudus Sukma Nirwana
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1566

Abstract

This study aims to 1) To analyze interpretively the impact of the implementation of tax amnesty on MSMEs in Sidoarjo district. 2) To analyze and follow up the monitoring and evaluation model of the Tax Amnesty against MSME Actors in Sidoarjo Regency. The research subjects were MSME actors who performed Amnesty Taxes. The technique of collecting data uses In Depth Interview, Literature Study, Documentation. The technique of analyzing data uses qualitative data which is demonstrated by Focus Group Discussion (FGD). From the results of the study there are (1) negative impacts obtained: (a) weakening tax administration and reducing state revenues, (b) increasingly widening the income distribution gap, (c) creating social and racial jealousy, (d) the perception that Indonesia is a failed country because unable to enforce the rule of law in his own country. Whereas Dapak is positively obtained (a) Increasing state income, (b) Giving birth to new tax objects, (c) Secrets of taxpayers participating in the tax amnesty guaranteed security, (d) Increasing the growth of the property industry in the country, (e) Tax elimination that should be owed (f) Improve taxpayer compliance. (2) there are still many MSME actors in Sidoarjo who do not carry out Tax Amnesy because the public is afraid that in relation to the reduced profits (3) there is a lack of socialization and simulation of tax amnesty carried out by the government.
Pengaruh Kinerja Keuangan Terhadap Closing Price Pada Perusahaan Manufaktur yang Terdaftar di Bei (2013-2016) Dewi Siswanti; Ahmad Ahmad
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1390

Abstract

This study aims to determine the effect of financial performance of the closing price on the company manufacturing the listed in BEI (2013-2016). The sub sector manufacturing company selected is plastic and packaging, there are 11 company that totaly company of this categori, with regard sequence and completness of the data financial statements available in the IDX continuosly from 2013-2016. Correlation coefficient between 7 independent variables with closing price of 0,859 so that the coefficient of determinant r2 0,738. This mean the ability of variable X (Current Rate, DER, ROE, GPM, OPM, NPM and EPS) in explaining the diversity of varible Y (Closing price) for 73,8%. While the rest of the 26,2 described by other variables. Variable partial most positive effect is NPM, while the most small effect is GPM, two variable which ROE and OPM influence inversely, namely the reduction of the coefficient of the raise the variable Y.
Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016 Andrianto Andrianto
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1565

Abstract

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.
Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment Bima Cinintya Pratama; Zulfikar Ali Ahmad; Maulida Nurul Innayah
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

Abstract

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.
Apakah Theory Planned of Behaviour Dapat Mempengaruhi Perilaku Academic Fraud? Sarwenda Biduri
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.2097

Abstract

The purpose of this research is (1) to analyze the impact on interest behave (2) to analyze is a subjective influences interest behave (3) do control behavior perceived influences interest behave (4) is a moral obligation influences interest behavior (5) do interest behave influences behavior student academic dishonesty . This research uses the quantitative with the survey through the questionnaire and it will be distributed in stiesia, university wijaya kusuma, university trunojoyo, muhammadiyah university sidoarjo.This research using two types of variables, the independent variable and variable dependen.variabel independent is the type variables explain or affect other variables, namely kontruk attitude, subjective norm, control behavior that perceived and moral obligation.The testing of hypotheses in this research use some help software Smart PLS. The result of this research is a moral obligation significant to academic interest, control the significant to academic interest, a norm subjective do not affect significant impact on academic interest, and interest academic significant to behavior dishonesty academic.
Flypaper Effect Pada Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Daerah (Studi Pada Pemerintahan Kabupaten/Kota di Provinsi Jawa Timur, Jawa Tengah dan Jawa Barat Periode 2011-2013) Ade Irma Suryani
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.2098

Abstract

This study aims to determine the effect of local revenue (PAD) and the General Allocation Fund (DAU) to the Expenditures of Regional as well as the possibility of flypaper effect on the country/city in East Java, Central Java and West Java the period 2011-2013. The method used in thus research is quantitative method. The population used is the district/city in East Java, Central and West Java. Sampling using purposive sampling and sample in this research is 100 district/cities with details of East Java Province 38 District/city, West Java 35 district/city and West Java 27 district/city.The data used in this research is secondary data which the data obtained from reports of Regional Budget obtained via the website Ministry of Finance of the Republic of Indonesia Directorate General of Regional Financial Balance. The analysis in this research is using descriptive analysis, classical assumption test and multiple linear regression. Result from this research that indicates that the local revenue (PAD) affects regional expenditure as well as with the General Allocation Fund (DAU) also affects regional expenditure and occurred flypaper effect on the country/city in East Java,Central Java and West Java periods 2011-2013.
Pengaruh Kompetensi dan Profesionalisme Dosen Akuntansi Terhadap Tingkat Pemahaman Mahasiswa Akuntansi Ahmad Mulyadi
Journal of Accounting Science Vol 3 No 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2535

Abstract

The purpose of this study is to determine the influence of competence and professionalism of accounting lecturers to the level of understanding of accounting students. The object of this research is accounting student of 8th semester at Muhammadiyah University of . Data collection in this study using questionnaires that are given to students of the faculty of economics and business at the University of . Sampling using technique that sampling using . Data analysis using linear regression and data processing with SPSS 23. The results of this study indicate the competence of lecturers influence the level of understanding of accounting. Professionalism of lecturers influences the level of understanding of accounting. Competence and professionalism of accounting lecturers influence the level of understanding of accounting students in the faculty of economics and business of Muhammadiyah University of Sidoarjo
Perencanaan Pajak ( Tax Planning ) Dalam Upaya Meminimalisasi Pajak Terhutang Pph Pasal 21 Andrianto Andrianto
Journal of Accounting Science Vol 3 No 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2677

Abstract

This study aimed to obtain evidence about tax planning (tax planning) in an effort to minimize the tax payable on the income tax section 21 PT. Telkom Kandatel East Surabaya. The data used in this study are primary data and Primary sekunder.Data obtained directly from interviews with management directly related to this study, while secondary data obtained from both sources other than primary data. Analysis data technique using decision theory, which is associated with the policy management in decision making.The results of the analysis in this study was obtained in the calculation of income tax article 21 methods covered employee / employer, income tax article 21 is not given in the form of benefits for employees, so that section 21 income tax paid can not be treated as expenses in calculating the lab / fiscal loss. Methods of tax allowances, income tax article 21 permanent employees paid by the company but granted in the form of income tax benefit of article 21, so it can be financed by the company in the calculation of the profit / loss fiscal. If this method raises margin Article 21 Income tax article 21 Income tax allowances that can reduce the take home pay of employees. So that income tax may be applied as a deduction in the calculation of the profit / loss tax gross-up method is used, whereby if the terms of the tax saving and take home pay is a better method
Konsekuensi Budgetary Slack : Perspektif Gender Dwi Suhartini; Rida Perwita Sari; Eko Riadi
Journal of Accounting Science Vol 3 No 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2454

Abstract

The purpose of this research is to examine the effect of participatory budgeting on budgetary slack behavior and managerial performance in the public sector. This study will include the personal character of gender and affective, continuance, normative organizational commitment in the relationship of participatory budgeting with the behavior of budgetary slack. This study uses the mail survey method with an individual analysis unit as an executive officer at the Regional Work Unit (SKPD) at the East Java Province level. Data obtained from 82 respondents' answers in the form of perceptions or attitudes to the variables under study. The sampling technique with sampling census and analysis techniques using PLS. The results showed that executive officials at SKPD actively involved in budgeting mechanisms tended to conduct budgetary slack behavior which was motivated by the limited use of budget funds. However, this remains a trigger for managerial performance to remain high. High participatory budgeting can increase organizational commitment and gender roles can reduce budgetary slack behavior.

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