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JASS (Journal of Accounting for Sustainable Society)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858347     EISSN : 26858355     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021" : 5 Documents clear
EFFECT OF INVESTMENT OPPORTUNITY SET (IOS), FIRM SIZE, LIQUIDITY AND LEVERAGE ON EARNING QUALITY IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2014-2019 Sri Mulyati; Indah Umiyati; Frini Nurtina Dewi
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.889

Abstract

The purpose of this study was to determine the effect of the investment opportunity set (ios), firm size, liquidity and leverage on earnings equity. The independent variable in this study is the investment opportunity set will be measured using the ratio of market value to book value of equity, firm size will be measured using log size, liquidity will be measured using the current ratio, leverage will be measured using the debt ratio and the dependent viariable in this study is earning quality will be measured using the reatio of cash flow from operations to net operating income. This study uses secondary data from the annual financial statement listed on the indonesia stock exchange. The population in this study are property and real estate companies listed on the indonesia stock exchange for the period 2014-2019. Of the 66 companies in the property and real estate category listed on the indonesia stock exchange, there are 35 companies for which all data are available related to the variables used in this research criteria. The method used in this study to determine the research sample is purposive sampling method. The test tool used is using panel data with the help of the eviews 9. The conclusion in this study is that the investment opportunity set, firm size, liquidity and leverage have a positive effect on earning quality. Suggestions for future researchers to add other independent variables that have more influence on earnings quality and use different measurement
FACTORS THAT INFLUENCE IMPULSIVE BUYING Asep Kurniawan; Aprillia Verra Puspita
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.891

Abstract

This study aims to determine the factors that influence impulsive buying either partially or simultaneously. The data used in this study is primary data by distributing questionnaires in the form of google form. The method used in sampling is probability sampling method with convenience sampling technique and the number of samples in this study were 200 respondents, who were college students and students majoring in accounting in Subang Regency. The data was processed using data quality test methods, different tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results showed that partially the neuroticism and extraversion variables had a positive and significant effect on impulsive buying. While the mental accounting and conscientiousness variables have no effect on impulsive buying. Simultaneously, the results showed that the variables of mental accounting, conscientiousness, neuroticism, and extraversion simultaneously influenced impulsive buying.
THE INFLUENCE OF LOCAL REVENUE, CAPITAL EXPENDITURE, ECONOMIC GROWTH OF GDP, GENERAL ALLOCATION FUNDS, FISCAL DECENTRALIZATION AND DIVERSIFICATION OF REGIONAL INCOME ON FISCAL STRESS Icih Icih; Rijal Fadillah
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.893

Abstract

The purpose of this study is to determine and analyze the effect of local revenue (PAD), regional spending, economic growth (GRDP), general allocation funds, fiscal decentralization and diversification of regional income towards fiscal pressure on districts / cities in West Java Province. This study uses data from West Java which consists of 18 districts and 9 cities which have been observed for 5 yeras. This study used descriptive statistical analysis methods, multiple regression analysis and tested classical assumptions: normality, multicollinearity, heteroscedasticity, and automatic correlation.
THE EFFECT OF MINIMAL CAPITAL, PERCEIVED RETURN, PERCEIVED RISK AND TECHNOLOGICAL PROGRESS ON STUDENT INTEREST IN THE ISLAMIC CAPITAL MARKET Bambang Sugiharto; Asep Kurniawan; Sarmila Pengestika
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.894

Abstract

This study aims to determine the effect of minimal capital, perceived return, perceived risk and technological progress on students' interest in investing in the Islamic capital market. This research uses quantitative method with purprosive sampling technique. The population in this study were economic and non-economic students in West Java, with a total of 240 students as respondents. Data collection in this study used a questionnaire distributed online to economic and non-economic students in West Java. Hypothesis testing is done by multiple regression analysis. The results showed that minimum capital had a significant effect on students' investment interest in the Islamic capital market. Perceived return has no effect on students' interest in investing in the Islamic capital market. Meanwhile, the risk perception variables and technological advances affect the students' interest in investing in the Islamic capital market
THE EFFECT OF THE ASIAN STOCK PRICE INDEX ON THE JAKARTA COMPOSITE INDEX BEFORE AND DURING COVID-19 Trisandi Eka Putri; Bambang Sugiharto; Zahra Salsabila
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.896

Abstract

This study aims to analyze and determine the effect of the Asian stock price index on the Composite Stock Price Index (IHSG) and the difference in stock prices before and during COVID-19 partially. In this study, the independent variables used are Strait Times Index (STI), Nikkei 225 (N225), KOSPI, Shanghai Composite Index (SSEC), Dubai Finance Market General (DFMG), National Stock Exchange Composite (NSEI) and Kazakhstan Stock Exchange. (KAASE) while the dependent variable is the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange. The data used in this study is daily time series data for the period October 1, 2019 to July 31, 2020 for each research variable. The results of this study partially show that STI, N225, KOSPI, SSEC, DFMG, NSEI and KASE have a significant effect on the IHSG. The coefficient of determination (R2) obtained is 97.3%, which means that the IHSG movement can be influenced by the seven stock price indices in Asia, while the remaining 2.7% is influenced by other factors not examined in this study.

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