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Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja Jl. Otto Iskandardinata No. 76 Subang 41211, Jawa Barat
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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 53 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKUKAN PENGGELAPAN PAJAK Yuliani Karlina; Asep Kurniawan; Indah Umiyati
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.670

Abstract

Indonesia is a developing country that needs funds to finance its development. In order to finance all the interests of the state in realizing a better national economy, an APBN (State Revenue and Expenditure Budget) is prepared. The taxation sector is the largest sector that contributes to the State Budget. However, in the implementation of tax revenue does not match the predetermined target, one of the causes of this is due to tax evasion by taxpayers. This study aims to examine the factors that influence the intention to commit tax evasion. This research is a quantitative research with data collection techniques using a questionnaire distributed to taxpayers who are registered free workers at KPP Pratama Subang. The sample used in this study was 118 respondents using purposive sampling technique and an error rate of 5%. The analysis technique uses multiple linear regression analysis. The results showed that the coefficient of determination R2 was 0.374, which means that the dependent variable could be explained by the independent variable at 37.4% and the remaining 62.6% was explained by other variables. The results of this study conclude that partially the variable love of money, tax system, tax justice, tax discrimination, and tax sanctions has no effect on tax evasion, while the variable understanding of taxation has a negative effect on tax evasion and the variable religiosity has a negative effect on tax evasion. Simultaneously, the variable love of money, tax system, tax justice, tax discrimination, understanding of taxation, taxation sanctions and religiosity have an effect on the variable tax evasion.
PENGARUH FINANCIAL LITERACY, LIFE STYLE, LOCUS OF CONTROL DAN DEMOGRAFI TERHADAP PERILAKU KONSUMTIF GENERASI MILENIAL DI KOTA SUBANG Dilasari Dilasari; Sri Mulyati; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.671

Abstract

This study aims to determine the effect of financial Literacy, Life style, Locus of control and demographics on the consumption behavior of millennial generation in the city of Subang. Consumptive behavior is an action that prioritizes desires rather than needs, therefore consumption activities are actions taken to meet needs, if consumption is excessive, a consumptive behavior will occur.This research was conducted to the millennial generation in the city of Subang, aged 20 - 35 years in 2020. The method used in this study is a quantitative method. The number of samples in this study were 200 people, sampling using nonprobability sampling techniques with a purposive sampling approach. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that simultaneous financial literacy, life style, locus of control, and demographics influence the consumptive behavior of millennials in Subang City, Whereas according to the results of the hypothesis partially financial literacy variables, life style, positive and significant influence on consumptive behavior of millennial generation in Subang, locus of control variables have a negative and significant effect on consumptive behavior of millennial generation in Subang, while demographic variables (gender), and demographic (income) does not affect the consumption behavior of millennial generation in the city of Subang.
THE EFFECT OF TAX AVOIDATION, EXCHANGE RATE, PROFITABILITY, LEVERAGE, TUNNELING INCENTIVE AND INTANGIBLE ASSETS ON THE DECISION TO TRANSFER PRICING Nisa Apriani; Trisandi Eka Putri; Indah Umiyati
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.672

Abstract

This study aims to analyze the effect of tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets on transfer pricing decisions. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction (RPT) of sales. The independent variables in this study are tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets. This study uses secondary data on financial reports or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. By using purposive sampling method, the total overall sample in this study is 70 financial statements from 14 companies. The analytical method used uses logistic regression analysis. The results of the analysis in this study indicate that the exchange rate, profitability, leverage, and intangible assets have a positive effect on the company's transfer pricing decision. While tax avoidance and tunneling incentives negatively affect company transfer pricing decisions.
PENGARUH PENGETAHUAN KEUANGAN, PENGALAMAN KEUANGAN, TINGKAT PENDAPATAN, DAN TINGKAT PENDIDIKAN TERHADAP PERILAKU KEUANGAN Lisna Devi; Sri Mulyati; Indah Umiyati
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.673

Abstract

Tujuan Penelitian ini adalah untuk mengetahui pengaruh pengetahuan keuangan, pengalaman keuangan, tingkat pendapatan, dan tingkat pendidikan terhadap perilaku keuangan keluarga. Jenis penelitian yang digunakan dalam penyusunan penelitian ini adalah kuantitatif. Data primer yang diperoleh dari responden dengan teknik pengumpulan data berupa kuesioner. Populasi dalam penelitian ini yaitu kepala keluarga di Subang dengan sampel sebanyak 120 responden. Adapun metode analisis yang digunakan adalah uji validitas dan reliabilitas. Uji Normalitas Uji Heterokedastisitas dan Uji Multikolonieritas. Uji t, Uji F dan koefisien determinasi. Hasil uji hipotesis secara parsial menunjukkan bahwa pengetahuan keuangan, tingkat pendaptan, dan tingkat pendidikan tidak berpengaruh terhadap perilaku keuanga keluarga, sedangkan pengalaman keuangan berpengaruh postif signifikan teradap perilaku keuangan keluarga. Hasil uji hipotesis secara simultan menunjukkan bahwa pengetahuan keuangan, pengalaman keuangan, tingkat pendapatan, dan tingkat pendidikan secara simultan berpengaruh positif signifikan terhadap perilaku keuangan keluarga. Berdasarkan uji T dan uji F maka hipotesis penelitian dapat diterima pada tingkat signifikansi 5%.
THE EFFECT OF FINANCIAL DISRESS ON STOCK PRICES WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE Sri Mulyati; Asep Kurniawan; Rosida Rosida
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.888

Abstract

The purpose of this study was to determine the effect of financial distress on stock prices with earnings management as a moderating variable. The population in this study were 41 Hotel, Restaurant and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange (quarter 1, quarter 2, quarter 3 and quarter 4) before the COVID-19 pandemic and in 2020 (quarter 1, quarter 2, quarter 3 and quarter 4) and during the COVID-19 pandemic). Based on the purposive sampling method, the samples used were 20 companies. The hypothesis in this study was tested using multiple linear regression and MRA. The results of the first hypothesis from this study indicate that financial distress has a significant negative effect on stock prices with the results of the t-test known that the t-count value (-2.569) > t table (-1.654) and the significance level (0.011) <0.10. The results of the second hypothesis show that earnings management has a significant positive effect on stock prices with the results of the t count (1.874) > t table (1.654) and the significance level (0.063) < 0.10. The results of the third hypothesis show that earnings management as a moderating variable does not affect the effect of financial distress on stock prices, which means that earnings management does not strengthen or weaken the level of financial distress on stock prices with a significant value of 0.423 greater than the error tolerance value = 0.10
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
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN, PENDAPATAN DAN FAKTOR DEMOGRAFI TERHADAP KEPUTUSAN BERINVESTASI Asep Kurniawan; Ai Susanti
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.890

Abstract

This study aims to determine the effect of financial literacy, financial behavior, income and demographic factors on investment decisions, either partially or simultaneously. The data used in this study is primary data by distributing questionnaires. The method used in sampling is probability sampling method with convenience sampling technique and the number of samples in this study is 200 respondents, which are Civil Servants (PNS) and Private Employees. 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 financial literacy variables and financial behavior variables had a positive and significant effect on investment decisions. The income variable has no effect on investment decisions, while the gender and age variables have a negative effect on investment decisions. Simultaneously, the research results show that simultaneously the variables of financial literacy, financial behavior, income, gender and age affect investment decisions.
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 EFFECT OF COMPANY SIZE, COMPANY AGE, OWNERSHIP CONCENTRATION, LEVERAGE, AUDIT COMMITTEE, AND COMPANY PERFORMANCE, ON INTELLECTUAL CAPITAL DISCLOSURE Icih Icih; Putri Utami Permata Hati
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.892

Abstract

This study aims to determine the effect of firm size, firm age intellectual capital disclosure. The population used in this study are companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses purposive sampling method for determining the sample. The method of analysis, ownership concentration, leverage, audit committee and company performance used in this study is multiple regression analysis with SPSS version 22 for windows program. The population in this study are all financial companies, totaling 94 companies listed on the Indonesia Stock Exchange, the number of financial companies sampled is 53 companies for 3 years of observation. Partially, the results of this study indicate that only the size of the company has an effect on the disclosure of intellectual capital. Meanwhile, firm age, ownership concentration, leverage, audit committee, and firm performance have no effect on intellectual capital disclosure. Simultaneously, the results of this study indicate that firm age, concentration of ownership, leverage, audit committee, and firm performance have a simultaneous effect on intellectual capital disclosure.
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.

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