JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
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).
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<![CDATA[OPERATIONAL AUDIT FROM THE PROCEDURES PROVIDING LOAN CREDIT FOR PREVENTING PROBLEMS CREDIT ]]>
<![CDATA[RIKA HENDA SAFITRI]]>;
<![CDATA[ABU KOSIM]]>;
<![CDATA[MUHAMMAD NOPRI ISMANDA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v6i2.1739
<![CDATA[The purpose of this research is to know the procedure of giving working capital loan at Bank Sumsel Babel, to know whether the procedure of Working Capital Credit at Bank Sumsel Babel has been run in accordance with prevailing regulation in Bank Sumsel Babel, and also effort to prevent problem loans through operational audit. The research method used in this paper is descriptive analysis with data collection techniques in the form of observation and interview with Credit Division Bank Sumsel Babel. The results of this study indicate that from the five stages in the provision of working capital loans, there are several findings that exist at the stage of credit analysis and in the credit supervision stage. In the credit analysis phase of credit application instrument documents (PAK) in the form of MPK and FIP is not prepared in accordance with the guidance book of credit (BPP) of Bank Sumsel Babel. In the credit supervision stage, credit analyst of Bank Sumsel Babel does not compose FRP where the document is an important document to monitor the progress of the debtor in terms of future business prospects. The weakness has a significant impact on the provision of Bank Sumsel Babel where the weakness can lead to the risk of bad debts as a result of the wrong rating of the working capital creditors of Bank Sumsel Babel.]]>
<![CDATA[TINJAUAN TEORITIS PENGHASILAN TIDAK KENA PAJAK (PTKP) BERDASARKAN UNDANG-UNDANG NO. 36 TAHUN 2008 MENGENAI PAJAK PENGHASILAN DIBANDINGKAN DENGAN UPAH MINIMUM PROVINSI DKI JAKARTA SESUAI DENGAN PERATURAN GUBERNUR DKI JAKARTA NO. 176 TAHUN 2014 TENTANG UPAH MINIMUM PROVINSI DKI JAKARTA. (Studi Kasus Di Wilayah Jakarta) ]]>
<![CDATA[Widiyanti Widiyanti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v5i2.907
<![CDATA[Case Studies In Jakarta area.The role of government is indispensable, especially in bridging the interests of employers and workers' interests in order to determine the minimum wage. Welfare workers a barometer of whether the government through its policy succeeded in protecting the workers or not. In this study consists of two main issues, first is in connection with wage policy in Indonesia, especially against the Provincial Minimum Wage in accordance with the regulations of Jakarta Governor of Jakarta No. 176/2014 on Minimum Wages of Jakarta as well as in accordance with the legislation ketenegakerjaan, and its implementing regulations. The second is the amount of non-taxable income (taxable income) is already considering Living Needs of the taxpayer. The method used in the study is a descriptive analysis of the juridical approach. Data collection techniques used is literature study. Results of the research that wage policy in Indonesia has not been based on the need for decent living this can be seen from the determination of the magnitude of the Provincial Minimum Wage in the regulation of the Governor of DKI Jakarta No. 176 year 2014 does not meet the needs of a decent life. When compared to the results of a survey of the amount of Indonesian Trade Union Confederation in 2015. Determination exemption regulated Law No. 36 year 2008 Article 7, paragraph 3 and Rule Execution contained in the finance minister's regulation No.122/PMK.010/2015 on the adjustment of the amount of exemption not take into account the magnitude of the Living Needs decent is not enough to meet the needs of decent living individual taxpayer, although the method of calculating the amount of non-taxable income (taxable income) is already considering the prices and inflation. This is due to a period of change in the amount of non-taxable income (taxable income) can not follow the price increases and inflation. This means that wage policy is not in accordance with the Living Needs and nor reflect the aspirations of workers / employees to earn enough for their well-being with the family.]]>
<![CDATA[Memanfaatkan Data Mining danKnowledge Management System Untuk Mengoptimalkan Strategi Pemasaran pada Bank ]]>
<![CDATA[ARDIJAN HANDIJONO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v5i1.558
<![CDATA[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.)]]>
<![CDATA[Pengaruh Persepsi Masyarakat Tentang Ke’Syariah’an Perbankan Syariah (Studi Pada Masyarakat Pamulang) ]]>
<![CDATA[Ahmad Syauqi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v4i2.181
<![CDATA[Islamic banking must be based on the principles of Islamic economics framework in accordance with Islamic law. Islam forbids usury and interest, but Islam has permitted profit and loss sharing. This research aims to analyze the influence of the level of people’s understanding toward Islamic banking, usury, interest and profit and loss sharing, and to analyze the relationship of Islamic Bank Customer Savers which are alsoConventional Bank Customer Savers. This research involved 100 respondents, all of whom are based on society in Pamulang. The result of the study showed that the level of people’s understanding toward Islamic banking is still relatively low. Their perception of how sharia Islamic banks, usury, interest, and the profit and loss sharing are varies, most of them still do not understand and know these terms. On the other side, the relationship between Islamic Bank Customer Savers which are also Conventional Bank Customer Savers and employment status and education level is closely associated. This has an impact on the public interest to save or take financing in Islamic banks is also lower. Islamic banks which supposed to be a prominent choice for the Muslim community is still inferior to conventional bank dominance. Thus, they need to evaluade themselves forward in order to increase the number of customers. Socialization is not only done by banking practitioners in banking settings, but it may be given by dai/khatib/ preachers in mosques, formal and informal meetings.]]>
<![CDATA[PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[HARRY BARLI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v6i2.1956
<![CDATA[This study aims to find evidence of the influence of Leverage and Firm Size against Avoidance of Taxes. Independent variables used in this study are Leverage and Firm Size. While the dependent variable in this research is Tax Avoidance as measured by Effective Tax Rate (ETR). The type of research used in this study is quantitative data. Source of data used in this research is secondary data. The population in this study is a company Property, Real Estate and Building Construction’s sector listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. Determination of this research sample using purposive sampling method and get sample of research as many as 34 companies. Hypothesis testing in this study using multiple linear regression method using SPSS version 22. The results of this study indicate that Leverage has an effect on tax evasion. Firm Size has no effect on tax avoidance. While simultaneously shows that Leverage and Firm Size together affect the Tax Avoidance.]]>
<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN PEMODERASI KEPEMILIKAN INSTITUSIONAL ]]>
<![CDATA[SUGIYANTO SUGIYANTO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v6i1.1209
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh Tax Avoidance terhadap nilai perusahaan dengan pemoderasi kepemilikan institusional. Studi kasus perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 5 tahun. Jenis penelitian data sekunder. Sampel yang digunakan menggunakan metode purposive sampling. Populasi seluruh perusahaan manufaktur dengan beberapa kriteria, sampel 22 perusahaan. Teknik analisis pada penelitian ini menggunakan statistik deskriptif dengan menguji hipotesis dengan menggunakan uji asumsi klasik, analis regresi sederhana, analisis regresi linier berganda, analisis determinasi, uji f dan uji t dengan menggunakan alat bantu statistika SPSS 24.Hasil pengujian hipotesis menunjukkan bahwa Tax Avoidance berpengaruh signifikan terhadap Nilai Perusahaan. Sementara itu, Kepemilikan Institusional tidak berpengaruh terhadap Nilai Perusahaan dengan pemoderasi Kepemilikan Institusional terhadap Tax Avoidance dan Nilai Perusahaan]]>
<![CDATA[PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA SISTEM MANAJEMEN KOPERASI BRISYARIAH ]]>
<![CDATA[Zaldy Suhatman]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v5i2.903
<![CDATA[Koperasi Karyawan BRISyariah was established in 2009 has several business units and members scattered throughout the work area of BRISyariah, For convenience accounting information system was made for Koperasi Karyawan BRISyariah with web-based system using open source applications, applications used are PHP, Mysql And Apache. The author performs the design of Data Flow Diagram, database design, and also the interface design for cooperative members, administrators, cooperative staff to the chairman and manager, with this application is expected Koperasi Karaywan BRISyariah will be better again because reducing manual process like paper. In addition, there is also a reconstruction feature to compare data between Koperasi Karyawan BRISyariah with human capital BRISyariah data.]]>
<![CDATA[Pengaruh Keahlian dan Kepatuhan Kode Etik terhadap Kualitas Audit ]]>
<![CDATA[ELA SUSILA]]>;
<![CDATA[YUNITA KURNIA SHANTI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v5i1.554
<![CDATA[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).]]>
<![CDATA[Analisis Pengaruh Return on Assets, Pertumbuhan Laba dan Leverage terhadap Return Saham (Studi Kasus Pada Industri Property yang terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Harry Barli]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v4i1.150
<![CDATA[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]]>
<![CDATA[HOWTO DETECT GOING CONCERN AUDIT OPINION BY USING FINANCIAL REPORT? ]]>
<![CDATA[ALAMSYAH, SUSTARI]]>;
<![CDATA[HAMDANI, HAMDANI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[S1 Accounting Program, Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v6i2.1745
<![CDATA[This research aims to examine and analyze the influence of internal factors such as profitability, liquidity, solvency, and cash flow on going concern audit opinion, because companies that accept going concern audit opinion may result in declining stock prices, the fall of the company’s image, distrust of creditors, investors. Suppliers, etc.This research uses quantitative descriptive approach with causality relationship between each variable. The data used in this research is secondary data in the form of financial report of manufacturing companies with sampling technique using purposive sampling and data analysis technique used is logistic regression.The result of this research showed that the independent variables simultaneously affect the dependent variables.Partially, solvency, liquidity, and cash flow have an effect on going concern audit opinion, while the profitability has no effect on going concern audit opinion. The research findings show that the financial ratios can be used to detect the giving of going concern audit opinion]]>
