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Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi

keberlanjutan
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Published by Universitas Pamulang

ISSN : 25285599 EISSN : 26143291 DOI : http://dx.doi.org/10.32493/keberlanjutan

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is a Scientific Journal published by Universitas Pamulang, containing writings in the fields of management and accounting. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is published twice a year, in July and December. The editor invited researchers, academics and practitioners to give their thoughts on economic issues. For writings that are published entirely the personal responsibility of the author concerned.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 110 Documents

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ANALISIS PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG TERHADAP TINGKAT LABA SERTA DAMPAKNYA TERHADAP HARGA SAHAM (Studi Terhadap Perusahaan Otomotif pada Malaysia Exchange Stock Tahun 2011-2016) Saksono Budi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis study aims to analyze the effect of cash turnover, inventory turnover, receivable turnover to profit rate and its impact on stock prices at automotive companies listed on the Malaysia Stock Exchange. The population in this study finished 10 registered compananies on the Malaysian ExchangeStock period 2011-2016. In this research obtained finished 5 (five) companies determined as sample, companies that were used as samples taken using purposive sampling method,. Statistical testimg is done using regression test of panel data of random effect Eviews 9.0 model. this research method uses descriptivequantitative by doing the activity of collecting secondary data from company annual report. Cash turnover, inventory turnover, receivable turnover as independent variable, and net profit as moderating variable. While stock price is measured by Change of stock price. The results showed that simultaneously, variable cash turnover, inventory turnover and receivable turnover significantly affect the level of earnings. Partially, inventory turnover and receivable turnover have a positive and significant influence to profit rate but cash turnover variable has negative and significant influence to profit rate. While the level of profit has a positive and significant effect on stock prices.

PERANAN PENDIDIKAN BAHASA INGGRIS TERHADAP PROSES PEMBELAJARAN AKUNTANSI (Studi Kasus di D3 Akuntansi Universitas Pamulang) Arifin Arifin
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 2 (2016): Keberlanjutan
Publisher : Universitas Pamulang

ABSTRACTThis research aimed to improve English language teaching materials on an accounting program through the role of educational English language to the learning process of accounting required by accounting students at university level. Teachingmaterials used previously is to use common English materials that do not have relevance of the accounting program. This research is done on accounting courses at Pamulang universities by conducting interviews and giving a questionnaire consisting of two indicators. Targetthe needs of English language learning materials. Theresults of the study showed that students of accounting courses require special English language program that suits them. Whilethe English language skills that need to be combined with accounting programs, especially those related to the financial report writing.

PENGARUH KUALITAS AUDIT PADA HUBUNGAN MORALITAS, BUDAYA DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Agustine Dwianika; Muhd. Nuryanto Amin; Calista Setiyahadi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis research aim to examine: (1) The influence of morality on tax compliance (2) The influence of culture on tax compliance .(3)The influence of tax services quality on tax compliance. And (4) The influence of audit quality, morality, tax services quality on tax compliance in Serpong Tax Office and Pondok Aren Tax Office. This study uses a quantitive approach and employs a regression model analysis by using 103 quistionare from respondents. The results of this study found that audit quality, morality, culture and tax services quality simultanesously influenced on tax compliance. Easy to pay and reporting also good and clearly informations are important for taxpayers and ultimately increase tax awareness to make taxpayers compliant and obey about tax provisions.The higher the audit quality stated on the use of Big Four KAP by taxpayers, it can increase the level of taxpayer compliance which is influenced by taxpayer morality, the culture that is understood by taxpayers and the quality of taxpayer services obtained by taxpayers. Keyword: Audit Quality, Morality, Culture, Tax Service and Tax Compliance.

KETIKA INDONESIA INGIN MENJADI PUSAT KEUANGAN SYARIAH DUNIA Dian Handayani
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractIslamic financial market in Indonesia is initiated by market-driven movements. Sukuk issuance is among of them. Growing market, not only domestic but also international, is one of the motivation in Sovereign Sukuk Law initiative. The success of Sukuk issuance has brought new ambitions to make Indonesia as Islamic financial hub in the world. This study aims to analyze the opportunities, challenges, advantages and disadvantages of Indonesia to become the world's Islamic financial center. The study is conducted based on what Malaysia has done – who claim to become a global hub of Islamic capital markets, and Britain – which is a global financial center and set an ambitious agenda to become a global Islamic financial hub. This study uses descriptive analysis and SWOT analysis. As a result, Indonesia has a lot of potential but a more comprehensive strategy is needed to address the challenges in international financial markets. Keywords: Islamic finance, Sukuk, Sovereign Sukuk, Islamic Financial Hub

PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP LIKUIDITAS PADA PT. ULTRAJAYA MILK INDUSTRY DAN TRADING COMPANY, Tbk. Dewi Lestari; N. Rusnaeni N. Rusnaeni
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Abstract The purpose of this research is to know the rotation of receivable at similar company of industry (Milk Management), to know the cash turnover in similar company of industry (Milk Management), and to know how big influence of receivable turnover and cash turn over to liquidity in similar industry Milk Management). The method of research conducted by the author in preparing the thesis is descriptive quantitative, which is doing research that describes the financial condition of the company expressed in the form of numbers. The data used are secondary data in the form of financial statements of Ultrajaya Milk Industry & Trading Company, Tbk. for a period of 10 years from 2005-2014, obtained through ICAMEL (Indonesian Capital Market Electronic Library). The analysis method used is multiple linear regression analysis, classical assumption test, correlation coefficient, determination coefficient and hypothesis test. Based on the results of data analysis, multiple linear regression analysis results obtained regression equation Y = -44.362 0.587X1 0.108X2. Simultaneously variable receivable turnover and cash turnover affect the liquidity it can be seen from the value of f arithmetic ≥ f table (12, 404 ≥ 9.27). Keywords : receivable turnover, cash turnover, and liquidity.

ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES Fitriana Santi; Ary Yunita Anggraeni
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.

PENERAPAN STANDAR PROSEDUR OPERASIONAL DENGAN SISTEM APLIKASIPENERBITAN POLIS ASURANSI JIWA SYARIAH KUMPULAN PT XYZ LUkman Anthoni
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 2 (2016): Keberlanjutan
Publisher : Universitas Pamulang

ABSTRACT Standard Operating Procedures (SOPs) of the Company on the work process the publishing group life insurance policies differ from one another. In essence, the service is done to maximize the Company's resources in place to provide maximum service to the policyholder. The process of publishing sharia group life insurance policy in this case includes the process at some Division or Section Unit of the Company. To be able to give good results and the determination of the application process flow of work must be agreed in advance by the Division or Section Unit linked by also considering processing time at the Division or Section Unit.To run the policy issuance process, then there is a relationship application of working procedures with the application system used in the issuance of life insurance policies. The application system used must be in accordance with the procedures for issuing the policy. In practice, the Company adjusted the integrated application system to follow the procedures for issuance of policy set by the company. This is certainly to reduce errors, say human error and improve the effectiveness and efficiency of the Company's operations.In determining the working procedures associated with other Unit Parts suggested Companies can pay attention to every working procedures in each section related unit, as this will be tied to the Company's accumulated time required to issue a group life insurance policy.

PENGARUH LABA AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN RISIKO PERUSAHAAN SEBAGAI VARIABEL INTERVIENING PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS 100 PERIODE 2011-2015 Aerlangga Aerlangga
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 1 (2019): Keberlanjutan
Publisher : Universitas Pamulang

This study aims to determine the effect of accounting earnings and firm size on stock returns with company risk as an intervening variable. The sampling method used was purposive sampling, from the population of companies in the kompas index 100 period 2011-2015, several samples will be selected based on certain criteria. This study has a characteristic that is by measuring accounting profit and company size by regressing each variable with company risk and also measuring accounting profit and company size and company risk by regressing each variable with stock returns so that the sensitivity values of each variable will be generated. The research data was tested by classical assumptions by using multiple regression analysis techniques using spss 22 for windows.The results showed that accounting profit partially affects the company's risk, the size of the company has a significant influence on company risk, accounting profit does not have a significant effect on stock returns, firm size does not have a significant effect on company size. The test is based on a confidence level of 95%, and an error rate of 5%.

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia) Sukarno Sukarno
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 1 (2016): Keberlanjutan
Publisher : Universitas Pamulang

This research aims to determine the effect of characteristic of audit committee consists of independence, competence, frequency of meeting, the size of the audit committee, tenure of audit committe, and multiple directorship of audit committee on the audit quality with the company size and leverage as control variables.In this research, Audit Quality measured on scale public accounting firm (KAP), with the proxied by Big Four and Non Big Four.Population of this research are manufacturing companies listed in Indonesia Stock Exchange in 2014. The procedure of sample selection using purposive sampling technique. The samples used were 79 companies. Methods of data analysis using descriptive statistics and logistic regression analysis.These results indicate that characteristic of audit committee and audit quality simultaneously was fit or match the data. The partial test results showed that independence and audit committee tenure have a negative significant effect on the audit quality. While competence and multiple directorship of audit committee members is not affected by the audit quality. However, frequency of meeting and the size members of audit committee has a positive significant effect on the audit quality.

ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL NGATIMIN NGATIMIN
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

AbstractTo measure financial performance analysis using ratio analysis in accordance with PSAK 28 which consists of Underwriting Ratio, Loss Ratio, Commission Expense Ratio, Liability to Liquid Asset Ratio, Investment to Technical Reserve Ratio, Net Premium Growth, Own Retention Ratio. Parameter used in Indonesia is Risk Based Capital (RBC) in accordance with Decree of Minister of Finance No. 424 / KMK.06 / 2003. The results of the ratio analysis based on the report of annual report are Underwriting Ratio of Indonesia 24.09%, Malaysia 13.70% and Thailand 12.22%, Loss Ratio Indonesia 44.44%, Malaysia 55.99% and Thailand 60.05% Malaysian Revenue Commission 11.53%, Indonesia 11.99% and Thailand 19.40%, Malaysia Liquidity Ratio 83.45%, Indonesia 55.96% and Thailand 54.42%, Investments to Technical Ratio of Indonesia 685.36% , Thailand 318.18% and Malaysia 93.65%, Net Premium Growth Ratio Indonesia 21.56%, Malaysia 13.29% and Thailand 4.42% and Own Retention Ratio Thailand 851.72%, Malaysia 79.14% and Indonesia 72.12%. While his Risk Base Capital analysis is Thailand 907.58%, Malaysia 920.68% and Indonesia 415.07 Keywords: Financial Statement, Ratio Analysis, Risk Based Capital

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Dani Rahman Hakim

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danirahmanhak@gmail.com

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+6282216586720

Journal Mail Official
keberlanjutan@unpam.ac.id

Editorial Address
Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417

Location
Kota tangerang selatan,

Banten

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dani Rahman Hakim

Contact Email danirahmanhak@gmail.com

Phone +6282216586720

Journal Mail Official keberlanjutan@unpam.ac.id

Editorial Address Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417

Location Kota tangerang selatan, Banten INDONESIA

Abstract

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Contact Name
Dani Rahman Hakim

Contact Email
danirahmanhak@gmail.com

Phone
+6282216586720

Journal Mail Official
keberlanjutan@unpam.ac.id

Editorial Address
Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417

Location
Kota tangerang selatan,

Banten

INDONESIA