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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 8 Documents

Search results for , issue "Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)" : 8 Documents clear

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 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 EFFECT OF LEVERAGE, SALES GROWTH AND LIQUIDITY TO THE FIRM VALUE OF REAL ESTATE AND PROPERTY SECTOR IN INDONESIA STOCK EXCHANGE Fery Citra Febriyanto
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The value of the firm is essential for the company so as to Determine the factors thataAffect the company into something that needs to be done. This study aims to examine some of the factors that affect the value of the firm are: leverage, sales growth, liquidity, dividend policy, and firm size on firm value of real estate and property in the Indonesia Stock Exchange. This study uses the entire real estate and property company in Indonesia Stock Exchange period of 2011 to 2015, so there are 41 companies as research samples. This study using Tobin's Q to measure the value of the firm. The results Showed that positive leverage effect on the value of the firm due to debt levels are still optimized so that provide positive implications on additional debt. The study of the liquidity variablesshows that liquidity negatively affect the value of the firm due to the value of liquidity are at a maximum. Then the control variable, dividend policy affect the value of the firm and firm size has no effect on the value of firms in the real estate sector and property in the Indonesia Stock Exchange.

COMPARISON OF THE EFFECT OF FOREIGN DEBT ON ECONOMIC GROWTH OF INDONESIA IN THREE PERIODS OF GOVERNMENT Endang Kusdiah Ningsih; Esty Naruliza; Asma Mario
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 purpose of this articel is to determine the ratio of the effect of foreign debt on economic growth. Since the reign of the Old Order up to the reign of the Reform Order to date, the Indonesian government has always done debt (overseas loans). So as if the growth that accomplished by the Indonesian economy each year can not be separated from foreign debt.The data used are secondary data obtained from the Central Bureau of Statistics and Bank Indonesia. The analysis technique to be used is Quantitative Descriptive Method. The results of hypothesis test show that the effect of foreign debt on economic growth only during the Reform Order.

THE INFLUENCE OF MARGIN MURABAHA RECOGNITION METHOTD ON ISLAMIC BANKING SUSTAINABILITY Fithrah Kamaliyah
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The purpose of this study was to analyze the two method of margin murabaha recognition in Indonesian Islamic banking, they are proportional and annuity. How they effect business sustainability expressed by level of risks and the soundness of Islamic banks. The object of research is Bank Muamalat Indonesia according to its Annual Financial Statements in period 2001-2014. This research using SEM analysis to see the influence of both methods. The result of this study, suggesting that proportional method has 45% influence on the level of risk and 23% of the bank’s soundness. The annuity method has 51% on the level of risk and 57% of the bank’s soundness negatively

ANALYSIS OF THE IMPLEMENTATION OF THE POLICY PP 36/2017, PMK-165 2017 POST FORGIVENESS TAX (POST-TAX AMNESTY ) Suparmin Suparmin
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Taxes are the most important factors for the state finances to guarantee the continuity of national development without depending on natural resources and foreign aid. To encourage the compliance required taxs and expand the tax data base on 2016 published Act No. 11 The year 2016 about forgiveness tax (Tax Amnesty). Tax forgiveness Program given by the Government to the required taxs include the elimination of the tax should be are indebted, the elimination of tax administration and the elimination of the criminal sanction in the field of taxation of wealth obtained in 2015 and before that has not been reported in SPT.Although there are polemics at the beginning was launched. But there are benefits that are expected when PP-36/2017 policy implemented which will give the opportunity for Taxpayers who have followed the Tax Forgiveness Program but there are still the property which has not been or is not exposed in whole or for Taxpayers who qualify but it does not follow the tax forgiveness program so that the order of Article 18 of Act No. 11 The year 2016 about Tax Amnesty.In addition to the advantages there is also the downside to Taxpayers who follow the Tax Forgiveness program with Taxpayers who do not follow the tax forgiveness program. Taxpayers who have followed the Tax Forgiveness program, but by Fiskus has found wealth is not revealed it is considered as income when found the property that will be subject to Income Tax in accordance with the provisions of the legislation are speeding PPh plus the sanction of 200%.For Taxpayers who did not join the Program tax forgiveness when found wealth is considered as income when found incur Income Tax plus the sanction in accordance with the provisions of legislation on taxes

A MANUFACTURING INDUSTRY FRAMEWORK THAT HAS IMPLICATIONS FOR THE LEAN ACCOUNTING Mumpuni Wahyudiarti Sitoresmi; Arry Eksandy
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 aimed to examine the factors that affect application of lean accounting at Astra International, Tbk Group companies.This study used sample of Astra International, Tbk group companies that was selected by cluster random sampling base method. From the results of data obtained Astra Motor Components sub-sector was only sector companies that implemented lean accounting with the observational of 8 others sub-sector.Data analysis techniques used multiple linear regression analysis with IBM SPSS STATISTIC 24 program. The results of this study indicates that Continuous Improvement (CI) and Value Stream Cost (VSC) had positive and Value Stream Cost (VSC) had negative effect to implementation of lean accounting. But Just In Time (JIT) had no effect to implementation of lean accounting.

EFFECT OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE STRUCTURE ON COMPANY VALUE AND ECONOMIC ADDED VALUE AS INTERVENING VARIABLE Erika Astriani Aprilia
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The purpose of this study to test the effect of Good Corporate Governance Structure, Sustainability Reporting Disclosure, and Firm Value on the Economic Value Added as an intervening variable. This study uses secondary data from the period 2010-2015 to firms listed at Indonesia Exchange. The sampling technique used purposive sampling. Tools to process the data using SPSS 23.The results showed Board of Commissioners Size, Independent Commissioner, Institutional Ownership have a significant impact on Firm Value while Board of Directors Size, Audit Committee, Managerial Ownership does not have effect on Firm Value. Board of Directors Size and Board of Commissioners Size have an effect on Economic Value Added and Firm Value, but Economic Value Added not an intervening variable between Board of Directors Size and Board of Commissioners Size. , Independent Commissioner has not effect on Economic Value Added, but Economic value added is an intervening variable between Independent Commissioner and Firm Value. Audit Committee does not effect on Economic Value Added and Firm Value, but Economic value added is an intervening variable between Audit Committee and Firm Value. Managerial ownership does not have effect on Economic Value Added and Firm Value, but Economic value added is an intervening variable between Managerial ownership and Firm Value. Institusional Ownership does not have effect on Economic Value Added and Economic Value Added is not intervening variable between Institusional Ownership and Firm Value. Sustainability Report Disclosure has an effect on Economic Value Added and Firm Value.

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Home Page

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Contact Name
Angga Hidayat

Contact Email
angga1203hidayat@gmail.com

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Journal Mail Official
eaj@unpam.ac.id

Editorial Address
-

Location
Kota tangerang selatan,

Banten

INDONESIA

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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