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Contact Name
Eka Rima Prasetya, M.Pd
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dosen01367@unpam.ac.id
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jia@unpam.ac.id
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Kota tangerang selatan,
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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 87 Documents
MSME’S Perception to Accounting Conceptual: Case Study in Batam Alfonsa Dian Sumarna; Doni Putra Utama
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.10430

Abstract

To fulfil the needs of Micro, Small, and Medium Enterprises (MSMEs) is an important major. The SAK EMKM 2018 is made simpler than the previous issued SAK ETAP. The SAK EMKM was issued to encourage and provide the facilities for MSMEs in preparing the financial statement. The financial statement is one of the requirements for applying for credit to the relevant agencies. This study used the quota sampling method with the minimum sample which is calculated by using Slovin formula for as many as 115 respondents. The questionnaires use the semantic differential scale. The result of this research is that 80% of the respondents have never attended the SAK EMKM training and socialization. And only 34,78% of the respondents have done simple bookkeeping to record their business transactions, even though they have not applied the SAK EMKM. The factors that cause MSME do not do the bookkeeping are the lack of knowledge about the correct accounting based on the right standard and the consideration of being wasting time. Overall, the perception of MSMEs towards the understanding about the SAK EMKM is still in the “Don’t Understand” category. And most respondents as 58.49% expect regular accounting training according to applicable standards (which are simple ones) for business owners.
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Isnan Hari Mardika; Tubagus Ismail
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.13284

Abstract

Tujuan penelitian ini adalah untuk mengkonfirmasi dan membuktikan adanya pengaruh penerapan standar akuntansi pemerintahan berbasis akrual terhadap kualitas laporan keuangan  Populasi pada penelitian ini adalah seluruh SKPD yang ada di lingkungan Pemerintah Kota Tangerang Selatan. Sampel yang diambil dalam penelitian ini adalah sebanyak 165 orang responden menggunakan metode purposive sampling. Instrumen data yang digunakan dalam bentuk angket kuesioner dengan pengukuran model skala likert. Pengujian hipotesis menggunakan analisis Structural Equation Modeling (SEM) dengan bantuan software Amos 22 dengan tingkat signifikansi sebesar 0,05 (5%). Hasil pengujian hipotesis mengungkapkan bahwa pengaruh penerapan SAP berbasis akrual terhadap kualitas laporan keuangan pengaruhnya positif signifikan sebesar 0,556 dengan nilai C.R 2,747 > 1,967 dan nilai probabilitas (P) sebesar 0,001 < 0,050. 
KESADARAN SPIRITUAL AKUNTAN PUBLIK: HIJAB DIRI DARI PENYIMPANGAN AKUNTANSI Ida Ayu Nursanty; Endang Kartini; I Made Murjana; Baehaki Syakbani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.14431

Abstract

Penelitian ini bertujuan untuk mengkaji kesadaran spiritual akuntan publik untuk membebaskan diri dari skandal akuntansi. Peneliti menyoroti bahwa perilaku akuntan publik yang tidak etis (materialistis) merupakan faktor penyebab terjadinya skandal akuntansi. Oleh karena itu, diperlukan konsep baru, yaitu pengetahuan tentang Tuhan sebagai landasan moral. Artinya, setiap urusan ruhani tidak akan ada artinya jika tidak didahului dengan ilmu Allah. Oleh karena itu, penelitian ini menggunakan konsep diri spiritual. Ini adalah konsep orang yang sempurna yang memiliki kesadaran holistik. Melalui kesadaran, akuntan publik mengalami kesadaran akan Tuhan untuk membimbing akuntan publik menjadi manusia yang sadar spiritual.
Tax Socialization, Tax Knowledge, and Tax Sanctions' Influence on Taxpayer Compliance with Individuals at KPP Pratama Pekalongan Mochamad Yusuf; Imahda Khoiri Furqon; Drajat Stiawan
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.19347

Abstract

The number of taxpayers from year to year is increasing. However, the increase in the number of taxpayers is not matched by taxpayer compliance in paying taxes. The problem of compliance is an obstacle to maximising tax revenue. The purpose of this study was to examine the effect of Tax Socialization, Tax Knowledge, and Tax Sanctions on Individual Taxpayer Compliance at the Pekalongan Pratama Tax Service Office. The sample used was 100 respondents from the population of Individual Taxpayers registered in Pekalongan 17.261 in 2020. Not all of these numbers became the research object for time and cost-efficiency. Sampling was done by a simple random sampling method. The primary data collection method used is a survey method using a questionnaire. Data were analyzed using instrument tests, classical assumption analyses, multiple linear regression analyses, and hypothesis testing. The results of the analysis carried out on individual taxpayers registered at KPP Pratama Pekalongan, namely the variables of Tax Socialization and Tax Sanctions affect the Compliance of Individual Taxpayers. However, Tax Knowledge has no effect on Individual Taxpayer Compliance
Analisis Pengaruh Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Beban Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) terhadap Return On Asset (ROA) pada Bank Umum yang terdaftar pada BEI (Studi kasus PT. Bank MNC, PT. BCA, dan PT. BTN [Persero] periode 2010-2014) Ibram Pinondang Dalimunthe
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v4i1.139

Abstract

Financial report aims to provide information regarding the financial position, performance and changes in financial position. In addition the bank’s financial statements are also aimed at decision making.This study examines whether the effect of the Loan to Deposit Ratio, Net Interest Margin, Operating Expenses Operating Income, and Capital Adequacy Ratio to Return On Assets in commercial banks on the Stock Exchange with a case study PT Bank MNC Internasional Tbk., PT Bank Central Asia Tbk., and PT Bank Tabungan Negara Tbk. (Persero) by using data on the period 2010-2014. The data was then tested using regression test panel fixed effect model. The authors found that there are significant variables simultaneously on Loan to Deposit Ratio, Net Interest Margin, Operating Expenses Operating Income, and Capital Adequacy Ratio on Return On Assets. Partial results of the study showed that the variables Loan to Deposit Ratio Significant and negative effect on Return On Assets, Net Interest Margin variable significant and positive impact on the Return On Assets, variable Operating Expenses Operating Income significant and negative impact on the Return On Assets, and variable Capital Adequacy Ratio significant and positive impact on the Return On Assets. The relationship between the independent variable on the dependent variable is equal to 97.8611%, which means that the remaining 2.1389% is influenced by other variables not included in the model.Based on research with panel data analysis, the authors found that there are individual effect that are fixed (fixed effect).
Pengaruh Profitabilitas dan Opini Audit Tahun Sebelumnya terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Kharina Windi Yohana Sari; Endang Ruhiyat
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v4i1.142

Abstract

This study aims to obtain empirical evidence about the effect of profitability on a going concern audit opinion, the effect of prior year's audit opinion on going concern audit opinion, as well as the simultaneous influence profitability and prior year's audit opinion on going concern audit opinion. Measurement indicators of profitability is return on assets, whereas the previous year's audit opinion and going concern audit opinion is measured by a dummy variable. The sample in this research are 21 companies listed on the Stock Exchange during the fourth period of the study (2011-2014) thus obtained samples of data representing 84 years of research. The research data in the form of financial statements audited by independent auditors obtained from the official website of the Stock Exchange www.idx.com. Sampling method used is purposive sampling method of obtaining samples based on certain criteria. Hypothesis testing is done by using logistic regression analysis of the data for the dependent variable and one independent variable in the study is a dichotomy. The data collected, then processed using an application program SPSS 22.0 for Windows. Based on the results of testing the hypothesis of the obtained evidence that profitability has no significant negative effect on going concern audit opinion, while the previous year's audit opinion in a positive significant effect on the going concern audit opinion. Simultaneous hypothesis testing showed that the profitability and the prior year's audit opinion is jointly significant effect tehadap going concern audit opinion.
Pengaruh Corporate Governance Perception Index (CGPI) dan Opini Audit terhadap Harga Saham (Studi Empiris pada Perusahaan yang Terdaftar di The Indonesian Institute for Corporate Governance Tahun 2009-2013) Sunardi -; Holiawati -
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.808 KB) | DOI: 10.32493/jiaup.v4i1.146

Abstract

This research aimed to examine the effect of Corporate Governance Perception Index (CGPI) and Audit Opinion on Stock Price on listed companies in The Indonesian Institute for Corporate Governance (IICG) years 2009-2013. In this study, there are two independent variables, Corporate Governance Perception Index (CGPI) and Audit Opinion, and one dependent variable is the Stock Price.  The sampling method used in this research is purposive sampling method. The number of populations found in this study were fifty nine companies with a number of sample as much as nine companies that meet the criteria. The data used was the secondary data which was obtained from www.idx.co.id, www.iicg.org, and www.swa.co.id with forty five observations data. The analysis of the research used the multiple linear regression, and then to test in multiple linear regression studies using software the Statistical Product and Service Solutions (SPSS) version 22 for Windows using t test (partial) and F test (simultaneous).  Based on the results of study showed that; partially CGPI (X1) doesn’t have significant effect on Stock Price, partially Audit Opinion (X2) significant effect on Stock Price (Y), and simultaneously CGPI (X1) and Audit Opinion (X2) significant effect on Stock Price (Y).
Pengaruh Faktor Pendidikan, Pengalaman Kerja, dan Pelatihan terhadap Pengetahuan Aparatur Pajak tentang Tax Avoidance (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga) Hendra Permana; Nofryanti -
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.342 KB) | DOI: 10.32493/jiaup.v4i1.148

Abstract

The purpose of this research in to know the influence of education, work experience, and training on tax employee’s knowledge about tax avoidance. This research is using the primary data from questionnaire. This research is using survey method and regression analysis testing. Sample of this research is 60 from KPP Kebayoran Baru Tiga tax  employees.Variables for this research are education, work experience, and training on  tax employee’s knowledge about tax avoidance. The first step on the research is testing a reliability and validity of each variabel.  And then the second step is regression testing of three variables on tax employee’s knowledge about tax avoidance. And the third step with a classic assumption test.Based on the results research shows that education influence significant on tax employee’s knowledge about tax avoidance. The results of the work experience no significant effect on tax employee’s knowledge about tax avoidance. Whereas training influence significant on tax employee’s knowledge about tax avoidance.
Analisis Pengaruh Return on Assets, Pertumbuhan Laba dan Leverage terhadap Return Saham (Studi Kasus Pada Industri Property yang terdaftar di Bursa Efek Indonesia) Harry Barli
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.281 KB) | DOI: 10.32493/jiaup.v4i1.150

Abstract

Return allows investors to compare the actual profits and gains expected by a wide range of investments in the required return. On the other hand, the return has a very significant role in determining the value of a invetasinya. This study aims to provide evidence that stock returns are affected by Return on Assets, Income Growth and Leverage. Data taken from the Indonesia Stock Exchange on the industrial property sector in 2013-2014 were processed using SPSS version 22 to test the hypothesis with multiple regression analysis. With the results of research Return On Asset positive and significant impact on Return stocks, while profit growth and leverage in this study had no effect on Stock Return, but simultaneously Return On Asset, Income Growth and Leverage effect on Stock Return
Pengaruh Modal Kerja terhadap Rentabilitas pada PT. Ades Waters Indonesia Tbk. Jakarta Selama Periode 2002-2009 Irwan Setiawan
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.56 KB) | DOI: 10.32493/jiaup.v4i1.152

Abstract

This study aims to determine how much influence the independent variable Working Capital to Profitability At PT. Ades Waters Indonesia Tbk. Jakarta during the period 2002-2009. The data used is data Working Capital and Rentability At PT. Ades Waters Indonesia Tbk. Jakarta during the period 2002-2009. Working capital significantly influence Rentability On PT Ades Waters Indonesia Tbk. Jakarta during the period 2002-2009. Great influence of the Working Capital in percent against Rentability at PT. Ades Waters Indonesia Tbk. Jakarta during the period 2002-2009 was 38.4%