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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
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
 1 
Search results for , issue "Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal)" : 8 Documents clear
THE FACTOR ANALYSIS THAT INFLUENCE THE STUDENT PURCHASE INTENTION IN SHOPEE E-COMMERCE Vivi Iswanti Nursyirwan; Sasmita Sari Ardaninggar
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.p118-129

Abstract

The purpose of this research was to analyze the effect of Promotion, Website Quality and Trust on Purchase Intention in Shopee's e-commerce. The study employed purposive sampling with certain criteria and iteration formulas so that the number of samples obtained was 100 samples of Shopee e-commerce users from undergraduate students of The Economic Faculty of Pamulang University as respondents. By using Structural Equation Modeling with Partial Least Square Approach, the results indicated: (1) the promotion had positive and significant on  purchase intention; (2) promotion had positive and significant on consumer’s trust; (3) The results showed that between variables there was no significant influence between consumer’s trust and purchase intention; (4 and 5) Website quality had a positive and significant influence on both purchase intention and consumer’s trust. However, (6 and 7) Both the promotion and website quality had no significant influence to purchase intention with consumer’s trust as intervening.
MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES ON COMPETITIVE ADVANTAGE AND ORGANIZATION PERFORMANCE Listya Sugiyarti; Nur Asmilia
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.p80-89

Abstract

This study aims to examine Managerial Performance as Strategic Management Accounting Technique for Competitive Advantage and Organization Performance in banking companies in the Tangerang region, Indonesia. In this study utilizing primary data in the form of questionnaires distributed to managers in banking companies in Tangerang region, Indonesia. This study applied Structure Equation Modeling analysis techniques with Amos software program tools, while a number of respondents are 73 managers. From the results of the tests which have been obtained that Managerial Performance as Strategic Management Accounting Techniques had a positive and significant effect on Competitive Advantage. There was not significant effect of Competitive Advantage on Organization Performance, and Managerial Performance as Strategic Management Accounting Techniques did not have a positive and significant effect on Organization Performance in banking companies in Tangerang Region 
ONLINE-BASED MARKETING MANAGEMENT IMPLEMENTATION (Empirical Study of MSMEs in the Furniture Sector in Tasikmalaya) Lucky Radi Rinandiyana; Tine Badriatin
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.p130-137

Abstract

The marketing problem is one of the problems that often arises by MSME business people. Where most MSME business people still rely on the marketing process by using old methods to introduce their business products while the recent economic growth is growing very rapidly, plus the support of advancing technology indirectly encourages furniture and furniture entrepreneurs to increase production. the lack of knowledge of MSME practitioners in using existing technology as promotional media certainly becomes an obstacle in the marketing process of MSME furniture production. Most of the SMEs in Jln Tamansari Gobras, Tasikmalaya City, only 70% understand and apply the concept of online-based marketing in introducing the results of furniture production, where MSMEs still use banners or banners for media promotion and sales management still using manual methods, so that sales reach very limited. The purpose of this study was to determine the implementation of online-based marketing management concepts in the development of online-based marketing management business and the role of online-based marketing implementation in increasing sales turnover in MSME furniture and furniture production in the village of Tamansari Gobras in Tasikmalaya City. This research uses a descriptive method. The results showed that Babakan Muncang Tamansari Gobras MSMEs, the City of Tasikmalaya had to increase their knowledge to do online marketing to increase their income without having to spend a lot of funds as capital which experienced a 3.8% decline in sales then to expand their market share by selling online. SMEs in the village of Babakan Muncang Tamansari Gobras in the City of Tasikmalaya are expected to implement online marketing management to bring reservations without having to come directly to the place of business.Keywords: Marketing,  Online Sales
FACTORS THAT AFFECT THE AUDITORS’ INTENTION TO DO WHISTLEBLOWING IN SUPREME AUDIT INSTITUTION Hendry Tanuwijaya
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.p90-99

Abstract

The high number of fraud that occurs makes many people doubt the performance of an auditor. Whistleblowing or the disclosure of fraud is believed more effective to overcome this phenomenon.  This study aims to determine the effect of attitude toward behavior, subjective norm, perceived behavioral control, and personal cost of the auditor's intention to do the whistleblowing. The method of analysis used is multiple regressions analysis with the object of Supreme Audit Institution of Central Java.  About 60 samples obtained from filling out the questionnaires, the result shows that attitude toward behavior and subjective has a positive effect on auditor’s intention to do the whistleblowing. However, perceived behavior control and personal cost have no effects auditors’ intention to do whistleblowing.  
THE ROLE OF INVESTMENT OPPORTUNITIES, MANAGERIAL OWNERSHIP, CAPITAL STRUCTURE ON CORPORATE VALUE Darlene Dacia Septiana; Ernie Riswandari
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.p138-145

Abstract

There are still companies that pay less attention and maintain value of ownership even though this is a concern in making investment decisions. In this study will examine investment opportunities, capital structure, and managerial ownership of firm value. The sample used is the financial statements of 27 companies manufacturing consumer goods sub sector in 2015-2017. This research is an associative research using secondary data which is quantitative data. Data is processed using Stata 12 by using multiple linear regression tests. The results showed that investment opportunities, capital structure, and managerial ownership had a significant effect on the firm's value partially on companies manufacturing the consumer goods sub sector.
ENTREPRENEURIAL CHARACTERISTICS ARE VIEWED FROM SELF EFFICACY FOR ENTREPREUNEURS IN HARAPAN ISLAND Kania Ratnasari
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.p100-108

Abstract

The purpose of this study was to determine the profile of entrepreneurs in Harapan Island, then to find out the entrepreneurial characteristics and self-efficacy of business actors in Harapan Island.  The distribution of questionnaires on entrepreneurial characteristics and self-efficacy was given to 40 entrepreneurs on Harapan Island.  The data analysis used is quantitative descriptive analysis, Tabulation Data, Data Display and Conclusion Drawing.  The results of this study are the majority of women entrepreneurs aged 44-50 years with an educational background, namely junior high.  Then, the overall entrepreneurial characteristics included in the high category with the highest indicator, Need for Achievement and the lowest indicator, Propensity to Take Risk.  As for overall self-efficacy, it is categorized as very high with the highest indicator being Strength and the lowest indicator being Generality.
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

Abstract

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.
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

Abstract

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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