EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
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.
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147 Documents
<![CDATA[HOWARE EMPLOYMENT AND INCOME INFLUENCE SOCIETY ATTITUDE TO PAY ZAKAT IN SOUTH SUMATERA WITH TAWHIDI PERSPECTIVE ]]>
<![CDATA[Lily Rahmawati Harahap]]>;
<![CDATA[Dwi Eka Novianty]]>;
<![CDATA[Sri Ermeila]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v1i2.y2018.p146-155
<![CDATA[The purpose of this article is to share about how important zakat fund which collected and distributed well, according to the rule based on Islam, in order to improve economic. The phenomena in South Sumatera shows unsycnchronized data between Gross Regional Domestic Product and poverty level. South Sumatera province is the top 11 rankings from34 provinces in Indonesia in terms of GRDP acquisition. But in reality, South Sumatera also the top 18 rankings from 34 provinces in Indonesia in terms of poverty level. This research will discuss the phenomena from society attitude with some factors that might influence, from the tawhidi perspective. Using primary data from 4 regencies and 1 city in South Sumatera and also supported by 2 factors (employment and income), thisresearch describe how are these 2 variables influence society attitude to pay zakat viewed from tawhidi perspective. The result of hypothesis test by using regression model shown that employment variable and income variable influence society attitude to pay zakat simultaneously and partially. With Tawhidi String Relation methode by induced these 2 variables with tetha (θ) will change the result in the good range.]]>
<![CDATA[THE INFLUENCE OF FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF) AND BOPO ON ZAKAT COMPLIANCE IN ISLAMIC BANKS IN INDONESIA PERIOD 2011-2015 ]]>
<![CDATA[Tri Utami]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v1i1.y2018.p53-63
<![CDATA[This study aimed to examine the influence of financial performance that is Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operating Expenses to Operating Income (BOPO) of the Compliance Zakat in Islamic Banks in Indonesia. The data used in this study was obtained from the data Condensed Financial Statements Annual Islamic Banks 2011-2015 period The population in this study were 12 Islamic Banks in Indonesia. To determine the author of a sample using the purposive sampling method, obtained 10 Islamic Banks are suitable for use in further research. The analysis technique used in the study is binary logisticregression that aims to obtain a comprehensive picture of the relationship between variables. In conducting a test of hypothesis, first tested the feasibility of a regression model (goodness of fit), the overall assessment models (overall model fit) and the accuracy of regression (classification table). The results showed that the variables simultaneously FDR, NPF and BOPO have significant influence on Compliance Zakat 0,000 <0,05, while partial variable FDR significant negative effect on Compliance Zakat Islamic Banks. while the NPF variables and BOPO has a negative effect and no significant effect on Compliance Zakat. The predictive ability of the three variables by 80%, rest influenced by other factors outside theresearch model. The results of this study are expected to be a guideline for the management of Islamic Banks in managing the company, so as to increase awareness of Islamic Banks in paying zakat in accordance with the provisions of sharia. for regulators and governments can add the Act relating to obligations and terms of payment of zakat enterprises and for further research to be able to add more independent variables.]]>
<![CDATA[TAX RATES AND ADOPTION OF IFRS ON FOREIGN DIRECT INVESTMENT in ASEAN ECONOMIC COMMUNITY COUNTRIES ]]>
<![CDATA[Rahma Kamalia Pertiwi]]>;
<![CDATA[Shinta Ningtiyas Nazar]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v2i1.y2019.p09-17
<![CDATA[Research aim : This study aimed to get empirical evidence of the effect of tax rates and the adoption of IFRS to Foreign Direct Investment (FDI). The study also attempts to identify whether a country needs to adopt IFRS fully, convergence IFRS or not using IFRS able to increase FDI. Otherwise to detect Tax rates from Asean Economic Community Countries can affected FDI. Design / Methodology / Approach: This study uses a quantitative descriptive approach. The sample consisted of 54 observations of each variable that consists of information 9 countries of the ASEAN Economic Community (AEC) during the years 2011 to 2016. The proposed model was tested using multiple regression analysis through partial t test, as well as simultaneous test F. Research findings: The results showed the tax rate in a country negatively affect FDI and the adoption of IFRS by a country has a positive effect on FDI, while simultaneously tax rates and the adoption of IFRS have a significant effect on FDI. Contributions theoretical / Originality : This study extends the theoretical concept of tax rates and the level of IFRS adoption, even though previous research has been done before in developing countries, and there is no research that focuses on AEC countries. Previous research used a simple score of 2 to 3 score levels in AECsuring the level of IFRS adoption in each sample country so that it was not able to accurately AECsure the level of IFRS adoption in each country. This Research is using five (5) levels of scores taken from the IASB namely full adoption, adapted, pieceAECl, referenced, and not adoption at all. Practicioner / Policy Implication: The result will be useful to policy makers as an authoritative Tax and Accounting Bodies in AEC Countries as an input to identify factors which can increase Foreign Direct Investment. Research Limitation/Implication : This Study used data from 2011 to 2016, however, others factors could be used with FDI in future researches.]]>
<![CDATA[THE INFLUENCE OF MARGIN MURABAHA RECOGNITION METHOTD ON ISLAMIC BANKING SUSTAINABILITY ]]>
<![CDATA[Fithrah Kamaliyah]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v1i3.y2018.p206-214
<![CDATA[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]]>
<![CDATA[SMALL AND MEDIUM ENTREPRENEURS IN INDONESIA GO GLOBAL: CHALLENGES AND THE PROBLEMS ]]>
<![CDATA[Evalina Evalina]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v1i2.y2018.p104-115
<![CDATA[Globalization is representing challenge and opportunity to the international marketer. More integrated countries on a regional basis formed trading block, encourage international trade and investment volume, give consumers choice more products than before. Small and Medium Entrepreneurs (SME) in Indonesia like or not must face the fact, that they must compete with other SME from other countries. But, nowadays most ofSME in Indonesia haven’t ready yet to compete with other SME from other countries. This research is analyzed the SME in Indonesia by the power of competition. Can SME in Indonesia face the challenges and problems? How government plays its role to help SME in Indonesia? This research is using qualitative descriptive methods. The results are what the challenges and problems that SME in Indonesia have and how is charges for government role to help the SME in Indonesia.]]>
<![CDATA[IS ISLAMIC BANKING RIBA FREE ? (CASE STUDY : MURABAHA CONTRACT) ]]>
<![CDATA[Adi Martono]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v1i1.y2018.p11-23
<![CDATA[Islamic banks is established to provide solutions on the need for transactions and financing facilities to the Moslem who want to avoid riba and gharar. From the previous researches, author obtains facts and conditions : 1) Moslem people think Islamic banks still implement contract and transaction contain riba or they do not comply with Holy Qur’an and Sunnah of Prophet. 2) In executing murabaha contract, Islamic banks under study have not possessed or controled the goods before they sells it to the customer. To find out how and why those facts and conditions happen in Islamic bank, author uses case study as research methodology. After after analyzing the implementation of murabaha contract from previous researches and comparing it to the sharia standards, authorfound there are gaps between the murabaha contract that has been implemented in several Islamic bank and in sharia standard. In this case, author uses sharia standard issued by Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI). Those gaps are implementation of wakalah contract, possession of goods and implementation of murabaha contract. Islamic bank should improve the process or mechanism of those contract. The conclusion is because lack of understanding about that Islamic banks have to improve the process of Murabaha contract, such as the process of acquisition of goods so the process refers to the Holy Qur’an and the Sunnah of Prophet.]]>
<![CDATA[PREDICTING AUDIT DELAY OF CONSUMER GOODS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Akhmad Rif'at]]>;
<![CDATA[Wiwit Apit Sulistyowati]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v2i1.y2019.p01-08
<![CDATA[The audit delay is the length of time the completion of the audit performed by the independent auditor as measured from the date the company books close to the date of signing of the independent auditors on audit reports. This research aims to analyze the influence of profitability, solvability, and the solvability partially against the audit delay on the company's industrial sector manufacturing consumer goods listed on the Indonesia stock exchange for the period 2014 up to 2016. The selection of the sample in this research was done using a purposive sampling method and acquired 32 companies as samples. The data used are of audited financial reporting of the sample companies published through the site www.idx.co.id and the official website of each company. Data analysis method used in this research is by using multiple linear regression. Before using regression analysis, then performed a classic assumption test first, which includes a test of normality, multicollinearity test, autocorrelation test, and test heteroskedasticity. Testing in this study performed using SPSS software version 23 for windows. The results of this research show that partially profitability, solvability, and the solvability have no effect against the audit delay.]]>
<![CDATA[COMPARISON OF BANKRUPTCY PREDICTION MODELS ANALYSIS (ALTMAN, SPRINGATE, GROVER, OHLSON AND ZMIJEWSKI) ON PT. ASURANSI HARTA AMAN PRATAMA, TBK. ]]>
<![CDATA[Dyah Puspitasari Sunaryo Putri]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v1i2.y2018.p156-165
<![CDATA[PT. Asuransi Harta Aman Pratama, Tbk. is a financial services company which is specialized in general insurance. This research is conducted based on five annual reports spanned from 2012 to 2016 which are independently audited. This study, therefore, aims to compare with five models bankruptcy predictions; the Altman, Springate, Grover, Ohlson and Zmijewski. This study uses a quantitative research approach, using the financial statements data of PT. Asuransi Harta Aman Pratama, Tbk. which also has been published in BEI. This paper analyze the prediction of every method using analysis of variance. The result of this analysis show the differences between the applied models.]]>
<![CDATA[FACTORS AFFECTING THE SOCIAL RESPONSIBILITY DISCLOSURE PRACTICE ON GO PUBLIC MANUFACTURING COMPANIES ]]>
<![CDATA[Putri Nurmala]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v1i1.y2018.p64-75
<![CDATA[This study examines four factors that influence the practice of corporate social and environmental disclosure. The purpose of this study was to determine the effect of company size, type of industry, profitability, and family firm toward the practice of corporate social and environmental disclosure. This research is a quantitative study. The sample of these study are 48 go public manufacturing companies in Indonesia Stock Exchange that have announced annual reports for 2009 - 2013. From these samples that can be processed are 25 manufacturing companies that have announced annual reports for 2009 - 2013. Results of this study stated that the size of the company (net sales), type of industry, profitability (ROA), and family firm have significant positive effect on social and environmental disclosure practices of the company. Finally, through this research is expected that go public manufacturing companies can improve the practice of corporate social and environmental disclosures.]]>
<![CDATA[EFFECT OF INFLATION AND PRICE INDEX ON EQUITY ASSETS ]]>
<![CDATA[Ibram Pinondang Dalimunthe]]>;
<![CDATA[Ajeng Desni Lestari]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v2i1.y2019.p42-51
<![CDATA[The purpose of this study is to determine the effect of inflation and the equity price index on the net asset value of the Islamic Fixed Income Mutual Funds registered with the Financial Services Authority for the period from from 2011 to 2016. The type of search used is associative search. The data in this study are secondary historical data using Net Asset Value (NAV) and the share price index published by the Financial Services Authority (OJK), as well as inflation data published by Bank Indonesia for the period 2011-2016. The method used in this study uses regression analysis with panel data. The results show that inflation has a negative and significant impact on the net asset value. The equity price index has a positive and significant influence on the net asset value. Inflation and the equity price index simultaneously have a significant effect on the net asset value of Sharia mutual funds.]]>
