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[Pengaruh Independensi, Kompetensi, Profesionalisme, dan Integritas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Moderasi ]]>
<![CDATA[Naila Syamlan]]>;
<![CDATA[Sistya Rachmawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i2.9186
<![CDATA[The objective of this research is to examine and to analyze the effect of Independence (I), Competence (K), Professionalisme (P), and Integrity (IT) towards The Quality of Audit with Auditor Ethics as Moderating Variable in the public accounting firm second thier located in DKI Jakarta. The sample was extracted using random sampling method. The research sample of 120 respondents in 6 have the public accounting firm second tier located in Jakarta. This research uses multiple regression analysis method. In this study has six variables, which consists of independent moderating and dependent variables. The independent variable: independence, competence, professionalism and integrity, while the dependent variable is the quality of its audit. The moderating variable is auditor ethics. Based on the results of this study concluded that the independence, competence, profesionalism, and integrity positive significant effect on audit quality.]]>
<![CDATA[Menakar Alternatif Sumber Bantuan Likuiditas KSPPS Berbasis Grameen ]]>
<![CDATA[Raja Mohammad Zamzami]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i2.9611
<![CDATA[The purpose of this study is to develop and measure various alternative liquidity assistance model policies that can provide solutions to the Grameen-based KSPPS liquidity problems. To describe the problems of Grameen-based KSPPS liquidity policies, the researcher uses the Analytic Network Process (ANP) methodology. ANP begins with the decomposition of problems through interviews and literature studies with the aim of exploring data sources and for the purposes of preparing the ANP model framework. The next step is followed by filling out a comparison questionnaire to get the choice of the most prioritized liquidity sources. The results of our research show that the revolving fund program and soft loans from the government are the source of liquidity with the main preference when it comes to the need for fund allocation. Meanwhile, when viewed from the variable consideration of the revolving fund program, it is the main priority. We also found that the crisis due to the Covid-19 pandemic greatly affected the liquidity problems of LKMS. Finally, this study also reveals that competition with PNM Mekar, which is a state-owned enterprise, was a major problem both before and after the Covid-19 crisis.]]>
<![CDATA[Peran Baitul Mall Wattamwil sebagai Upaya Pengentasan Kemiskinan melalui Pengembangan Usaha Mikro Kecil dan Menengah ]]>
<![CDATA[Supanji Setyawan]]>;
<![CDATA[Chaidir Iswanaji]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i2.4917
<![CDATA[Poverty is one of the macroeconomic indicators in which Indonesia's economic development in aggregate shows a good picture and a decrease in the poverty level of the poor, but in terms of economic structure, segments of Indonesian society are still relatively lagging behind and relatively do not get real benefits from the results of development. Magelang Regency is one of the districts that have poverty problems. This poverty problem can be overcome by developing micro, small and medium enterprises (MSMEs), especially in the industrial sector, where this sector is the leading sector in Magelang Regency. The purpose of this study was to determine the effect of financing on the income of MSEs as customers of BMT Bima industrial business group and how the role of BMT in overcoming the problem of poverty through the functions of baitul mall and baitul tamwil. This study uses a simple linear regression analysis tool. The results obtained (1) the financing variable does not have a significant effect on the income variable of MSME customers of BMT Bima Magelang industrial business group, this is because there are still customers who use financing for personal economic activities, (2) BMT is able to reduce poverty levels by providing assistance that comes from zakat, infaq, sadaqah, and waqf and still persists by providing financing to MSME customers of the BMT Bima Magelang industry group]]>
<![CDATA[IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Isnan Hari Mardika]]>;
<![CDATA[Tubagus Ismail]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v10i1.13284
<![CDATA[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. ]]>
<![CDATA[KESADARAN SPIRITUAL AKUNTAN PUBLIK: HIJAB DIRI DARI PENYIMPANGAN AKUNTANSI ]]>
<![CDATA[Ida Ayu Nursanty]]>;
<![CDATA[Endang Kartini]]>;
<![CDATA[I Made Murjana]]>;
<![CDATA[Baehaki Syakbani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v10i1.14431
<![CDATA[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.]]>
<![CDATA[MSME’S Perception to Accounting Conceptual: Case Study in Batam ]]>
<![CDATA[Alfonsa Dian Sumarna]]>;
<![CDATA[Doni Putra Utama]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v10i1.10430
<![CDATA[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.]]>
<![CDATA[Tax Socialization, Tax Knowledge, and Tax Sanctions' Influence on Taxpayer Compliance with Individuals at KPP Pratama Pekalongan ]]>
<![CDATA[Mochamad Yusuf]]>;
<![CDATA[Imahda Khoiri Furqon]]>;
<![CDATA[Drajat Stiawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v10i1.19347
<![CDATA[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]]>
<![CDATA[Analisis Pengaruh Penerapan Green Accounting terhadap Kinerja Perusahaan Manufaktur dalam Bursa Efek Indonesia ]]>
<![CDATA[Sparta Sparta]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v10i2.20497
<![CDATA[This study aims to determine the effect of the application of green accounting on the performance of companies in the manufacturing sector. Green accounting is measured by environmental cost and environmental performance which are independent variables in this study. Meanwhile, company performance is measured by financial performance as proxied by ROA and company value as proxied by PER. This study was conducted on manufacturing companies that are PROPER participants and listed on the Indonesia Stock Exchange (IDX) for the period 2014 – 2019. This study uses multiple regression analysis to test this hypothesis. The sample in this study used purposive sampling method to obtain a sample of 120 companies in the manufacturing sector. The results of the first equation in this study indicate that environmental cost has no effect on financial performance and environmental performance has a positive influence on financial performance. While the results of the second equation in this study indicate that environmental cost has a positive effect on firm value and environmental performance has a negative effect on firm value. Suggestions for further research is to conduct research on other sectors on the IDX with the latest period so that the results obtained can provide an overview of the application of green accounting in each sector of different companies and get more accurate results]]>
<![CDATA[Peran Fintech Syariah dalam Meningkatkan Kinerja Keuangan UMKM Di Masa Pandemi Covid-19 ]]>
<![CDATA[Belinda Nurfadila]]>;
<![CDATA[Dina Sabilatun Najah]]>;
<![CDATA[Agus Maulana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v10i2.9882
<![CDATA[This article aims to explain the role of Sharia Fintech in order to improve the financial performance of SME. This article uses literature study method by looking for references from several sources that are relevant to the topic. Researchers found that Sharia Fintech has a role in making it easier for SME to get capital loans in an easy way and in accordance with Islamic law. During the Covid-19 pandemic like today, Sharia Fintech has a more role for SME. Apart from being a provider of capital loans, Sharia Fintech can also be used in the transaction process and financial management of SME. So that the financial performance of SME will be faster, easier, more efficient, and of course in accordance with the provisions and Islamic law.]]>
<![CDATA[The Effect of Company Size and Audit Committee on Tax Aggressiveness with Profitability as Moderating Variables ]]>
<![CDATA[Ratih Qadarti Anjilni]]>;
<![CDATA[Sri Putri Winingrum WA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v10i1.20494
<![CDATA[This study examines the effect of Company size and audit committee on tax aggressiveness with profitability as a moderating variable. The research was conducted on the property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample selection technique used in this research is the purposive sampling technique. The sample in this study was 35 companies with a number of objects of observation as many as 175 annual reports. The results show that Company size and audit committee have a significant negative effect on tax aggressiveness, Company size and audit committee simultaneously have a significant effect on tax aggressiveness, and profitability as a moderating variable has a significant positive effect on the relationship between Company size and tax aggressiveness, profitability as a moderating variable significant positive effect on the relationship between the audit committee and tax aggressiveness. The contribution of this research, it is hoped that this research can provide motivation and strategies in decision making before implementing tax avoidance which is classified as aggressively applied by property and real estate companies by doing tax avoidance that does not violate tax regulations]]>
