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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

EAJ
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Published by Universitas Pamulang

ISSN : 26148455 EISSN : 26157888 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in EAJ are the areas of Finance and Banking, Tax, Entrepreneurship, Management, Accounting. as well as other economic fields both regional and global issues. The targets of accounting scientific media are academics, practitioners, students, both governmental and non-governmental institutions.

Arjuna Subject : -

Articles 117 Documents

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INFLUENCE OF INSTITUTIONAL OWNERSHIP AND UTILIZATION OF TAX HAVEN TO THIN CAPITALIZATION Nofryanti Nofryanti; Tuty Nurjanah
EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This study aims to find out the influence of instituonal ownewrship and utilization of tax haven and with Thin capitalization. Sample in this study is 21 with criterias: manufacturing companies in indonesia stoct exchange for the periode 212-2016. Analysis were conducted byusing multiple regression analysis. The result shows that instituonal ownweship has negative influence on thin capitalization, while the utilization of tax haven has no significant influence on thin capitalization.

DEVELOPMENT OF OPTIMAL INVENTORY MANAGEMENT MODELS WITH HYBRID PUSH/ PULL SYSTEM AS INCREASED PERFORMANCE OF FISHERY ENTITIES IN NORTH SULAWESI Anita Ludia Vivian Wauran; Joseph Nugraha Tangon; Alpindos Toweula
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Proper production and inventory policies are key factors for the success of modern companies in a competitive environment. In order to be a winner and a very high demand, it is very important for the company to overcome the problems of production, timely delivery, and the transfer of which is a limitation or difficult company. There is a need for an optimal management that can manage the resource constraints of a companythrough the theory constrains of a hybrid policy that collaborates between push strategies, which is to make an order by pull strategy, which is to make it stored (David Claudio, Jie Zhang, and Ying Zhang, 2007). The purpose of this research is to produce an optimal management model with hybrid push/pull system as a manifestion of fishery performance in North Sulawesi.The types of data used in this study are qualitative data and quantitative data, qualitative data directly from primary sources of fisheries entities in North Sulawesi through interviews. While quantitative data is obtained from secondary sources is data of corporate financial statements including production reports of Fisheries Entities in North Sulawesi through documents with all the contents of all fisheries entities.

THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE Irfansyah Irfansyah; Husnah Nur Laela Ermaya; Krisno Septyan
EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.

EFFECT OF GCG AND FINANCIAL PERFORMANCE ON THE QUALITY OF INTERNET FINANCIAL REPORTING putri dwi wahyuni; Febrina Mahliza
EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This study aims to analyze and measure the effect of the mechanism of Good Corporate Governance and Financial Performance on the quality of Internet Financial Reporting. This research was conducted in the manufacturing sector on the IDX during the 2015-2016 period. Based on the method of sample selection, the sample was obtained at the end of a study of 140 data with 70 issuers being 125 data from the manufacturing sector on the IDX. The analytical method used is multiple regression analysis. The t-test statistic was carried out before multiple regression equation analysis, in the first stage the classical assumption was tested which consisted of normality, multicollinearity, heteroscedasticity, and autocorrelation. Based on the results of the analysis, it is known that institutional ownership, the proportion of independent commissioners, frequency of meeting of commissioners, return on assets and leverage have no effect on Internet Financial Reporting. The coefficient of determination that sees the influence of the independent variable used in the research model of the dependent variable is 9.30%, while the rest (90.70%) is explained by other variables

ONLINE MARKETING ACCESSIBILITY AND BEHAVIOR AMONG BATIK ENTREPRENEURS IN LAWEYAN, SURAKARTA, CENTRAL JAVA Meutia Sistarani; Indriana Indriana; Rosalin Ayal; Adhi Bawono
EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p146-153

In this study, researchers are evaluating the accessibility of online marketing, the most preferable online shops among consumers and the income earned each month generated through it. This research is using a qualitative method on respondents from the batik entrepreneurs’ in Laweyan, Surakarta, Central Java. The primary and secondary data are collected at every research stage. Those data are further analysed using interactive model data analysis. As a result, it was concluded that batik entrepreneurs in Laweyan are actively engaged with social media, but only a few of them are capable to utilize it for their marketing activities. The main reason is due to the limited human resource capable to run an online shop effectively, therefore most of them prefer to sell their goods in a traditional offline store basis. It is very unfortunate, because we also discovered that among batik entrepreneurs who already applied online marketing, their income has increased significantly. From this research, we suggest batik entrepreneurs in Laweyan, Surakarta, Central Java to actively use online shop as an option to market and distribute their product. They could spare some time, at least once a week, to update their business social media, e-commerce page, or business website. By doing this, batik entrepreneurs could increase their income and wider their business.

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE Angga Hidayat; Nike Yuliah
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This study aims to analyze the influence of Good Corporate Governance and tax planning on corporate value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis using SPSS version 22 software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. While the sample of this study was determined by purposive sampling method to obtain a total of 105 data that could be processed.Based on the results of good corporate governance regression analysis which is represented by institusional ownership proxy has a significant effect on firm value and tax planning has a significant effect on firm value.

THE STRATEGICMANAGEMENT OF LAKE TOBA DEVELOPMENT Posma Sariguna Johnson Kennedy
EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

To fulfill Sustainable Development Goals which is a document that become a reference in the framework of development in the world, one of the goals is the suistainable tourism issue for welfare. The government wants to make Lake Toba as one of the priority tourist destinations. Lake Toba with the beauty of the largest volcanic caldera in the world can invite demand for both domestic and foreign tourists. It is important to improve theenvironmental condition of the lake itself and how the infrastructure to reach the tourist destinations. The main purpose of this paper is to analyze the strategic management of Lake Toba development. The research method used is qualitative method. The government wants the best strategy with various implementations to prepare Lake Toba as a world tourism destination.

DECOMPOSITION OF BOCR “ ARISAN MAJELIS TA’LIM”AS SUPPORT PROGRAM FOR MICRO SYARIAH FINANCIAL INSTITUTION, CASE STUDY OF BOGOR CITY Fiqih Afriadi
EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The purpose of this research is to uncover the uniqueness of Beneffit, Opportunity, Cost and Risk (BOCR) from arisan majelis ta’lim in supporting the sustainability of Sharia Micro Financial Institution (SMFI). Benefit and Opportunity need to be known as the positive side of the arisan majelis ta’lim in SMFI, while the Cost and Risk needs to be known to see the negative side. To reveal the uniqueness of BOCR methodology is done byusing the methodology of ANP BOCR problem decomposition. Decomposition of the problem is done by surveying to arisan majelis ta’lim in Bogor city and also indepth interview to practitioners of arisan majelis ta’lim and SMFI practitioners. The result of the research shows several Benefits that can be obtained include; increase the number of members, high social capital honesty and integrity typical of “wong cilik” , and low cost. For Opportunity that can be obtained that is; savings fund opportunities, poor empowerment opportunities, microfinance opportunities, and opportunities for increased financing returns. The various costs that must be in the responsibility is; operational costs,empowerment costs, product development costs, and socialization and education costs. While some risks that need to be the attention that is; credit risk, sharia compliance risk, operational risk, and social risk.

Effect of Skills, Capabilities, Education and Training on Accounting Information System User Satisfaction Holiawati Holiawati
EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This study aims to examine the effect of skills, abilities, education and training on the satisfaction of users of accounting information. The research method uses quantitative methods. The sample in this study were UNPAM students who worked as accounting and had received education and accounting information system training and training. The results of this study are the influence of skills on the satisfaction of users of accounting information, there is an influence on the ability of users of accounting information satisfaction and there is no influence of education and training on the satisfaction of users of accounting information.

PARSE PROBLEMS IN THE APPLICATION OF ACCOUNTING BASED IMFI GRAMEEN Tri Utami; Fiqih Afriadi
EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p109-117

The purpose of this study is to reveal various problems application of accounting on Islamic Micro Finance Institutions (IMFI) based grameen. To achieve the study researchers used a methodology Analytical Network Process. Decomposition of the problem conducted by survey-based Grameen IMFI to practitioners as well as in-depth interviews to experts or academicians. Based on the results of the study (decomposition problem) suggests that the problems in the application of accounting-based Grameen IMFI divided into three main clusters, namely the lack of regulation of supporting institutions, the absence of operational standards and minimum operational assistance. The finding of the study suggested that the main problem was on the lack of regulation supporting with the priority number (0.31), followed by problems of lack of operational standards (0.28), and finally the lack of operational assistance (0.14)

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Contact Name
Angga Hidayat

Contact Email
angga1203hidayat@gmail.com

Phone
-

Journal Mail Official
eaj@unpam.ac.id

Editorial Address
-

Location
Kota tangerang selatan,

Banten

INDONESIA