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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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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 LIQUIDITY, LEVERAGE, AND SALES GROWTH ON FINANCIAL DISTRESS WITH PROFITABILITY AS MODERATING VARIABLES Bambang Sugiharto; Trisandi Eka Putri; Risa Masyuniar Nur'alim
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.v3i01.895

Abstract

Financial distress is a condition that occurs when a company's cash flow is disrupted and suffers continuous operational losses which results in the company being unable to pay its obligations or leading to bankruptcy. So the company must know the causes that affect financial distress. Many factors indicate that the company will experience financial distress. This study aims to analyze the factors that affect financial distress with indicators of liquidity, leverage and sales growth and profitability as moderating variables. The results showed that the liquidity ratio calculated by the current ratio had a negative effect on financial distress. Leverage calculated by DAR (debt to asset ratio) has a positive effect on financial distress. Sales Growth which is calculated by current year's sales minus last year's sales and divided by last year's sales has a negative effect on financial distress. In addition, profitability as avariable is moderating only able to moderate the effect of liquidity on financial distress but is not able to moderate the effect of leverage and sales growth on financial distress.
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.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN REAL INTEREST RATE TERHADAP FINANCIAL DISTRESS Trisandi Eka Putri; Sri Mulyati; Amelia Nurbayanti
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.v3i01.897

Abstract

In this study, the aim of this research is to determine the effect of the ratio of profitability, liquidity, leverage and real interest rate on financial distress in various industrial sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. With this research, it is hoped that it can provide new knowledge related to financial distress in a company. The independent variables used in this study are the ratio of profitability to the proxy of ROA, liquidity with the proxy of the current ratio, leverage with the proxy debt ratio, and the real interest rate. Meanwhile, the dependent variable used is financial distress. The method of measurement in determining financial distress in this study uses the springate method (S-score). The analytical tool in this study using logistic regression analysis. The sample in this study were 37 companies which were taken by purposive sampling technique in a span of 3 years, so that the number of observational data was 111. Based on the results of this study using logistic regression analysis, namely the profitability ratio proxied by ROA partially has a negative and insignificant effect on financial distress, the liquidity ratio proxied by CR partially has a negative and significant effect on financial distress. partial has no positive and significant impact on financial distress, partially real interest rate has a negative and significant effect on financial distress, profitability ratio (ROA), liquidity (current ratio), leverage (debt ratio), and real interest rate simultaneously have a significant effect against financial distress.
Social Influence, Usability And Security On The Intensity Of DANA e-Wallet Use Indah Umiyati; Trisandi Eka Putri; Neng Maya
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.v3i01.898

Abstract

The purpose of this study was to determine the effect of social, usability and security on the intensity of DANA e-Wallet use. The data used in this research is primary data by distributing questionnaires openly via google form. The method used in sampling is non-probability sampling with convenience sampling technique with a total sample of 200 student respondents using DANA e-Wallet in Subang Regency. Data analysis using IMB SPSS Statistics 22. The results of the study the coefficient of determination R2 was 25.9% while the remaining 74.1% was influenced by variables not examined in this study. The results of the partial test (T test) of social influence variables, usability variables, and security variables have a positive effect on the intensity of using DANA e-Wallet. The results of the simultaneous test (F test) show that the social influence, usability, and security simultaneously affect the intensity of using DANA e-Wallet.
THE EFFECTIVENESS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE Neni Nurhayati; Dendi Purnama; Arum Sekaraji
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.963

Abstract

The purpose of this research is to produce a model that can explain the influence of Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level and Size of Regional Government on Regional Government Financial Performance. This research method uses descriptive and verification methods. The population of this study, namely the Budget and Balance Sheet Realization Reports for all districts in the Nusa Tenggara Islands for the 2016-2020 period, was obtained as many as 37 districts. The technique of determining the sample uses a saturated sample. The data analysis technique used is panel data regression analysis. The results showed that Intergovernmental Revenue, Capital Expenditures, Level of Regional Wealth and Size of Local Governments had a positive effect on the Financial Performance of Local Governments. Keywords: Regional Government Financial Performance, Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level, Size of Regional Government
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA Trisandi Eka Putri; Andriansyah Andriansyah
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.969

Abstract

The purpose of this research is to see the effect of capital structure, company size, and sales growth on profit growth. This study was conducted on health and care sector companies listed on Bursa Malaysia from 2017-2020. The research method in this study used the classical assumption of normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Multiple regression analysis is used to process sample data, with sampling using the purposive sampling method. The results showed that the data used were normally distributed and no symptoms of multicollinearity, autocorrelation, or heteroscedasticity. Sales growth has a significant effect on profit growth, while the capital structure and company size have no significant impact on profit growth. Simultaneously capital structure, company size, and sales growth have a significant effect on profit growth.
ANALYSIS OF GROSS PROFIT MARGIN AND QUICK RATIO ON SHARE PRICES IN PT. HUTAMA KARYA (PERSERO) fatmawati fatmawati; M Rimawan
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.721

Abstract

This study aims to analyze gross profit margin (GPM) and quick ratio (QR) against the share price in PT. Hutamakarya (persero), in this study conducted an analysis of financial statements using financial ratios as a measurement tool, such as gross profit margin (GPM) and quick ratio (QR). This research includes a type of associative research that is a research formulation that is questioning, the relationship between two or more variables, the population in this study is the data of financial statements for 20 Years from 2000-2019 at PT Hutama karya (persero). the samples used in this study are financial statements for the last 10 years, starting from 2010-2019, sampling techniques with purposive sampling. Data analysis method using multiple linear regression analysis with testing the test hypothesis t. from the results of the study showed that gross profit margin (GPM) has no significant effect on the share price, quick ratio (QR) has no significant effect on the share price, so it can be concluded that gross profit margin (GPM) and quick ratio (QR) both have no effect on the share price in PT. Hutama karya (persero)
ANALYSIS OF THE USE OF ACCOUNTING INFORMATION AND APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTERPRISES (SAK EMKM) IN FISHERIES MSMES IN NUSA TENGGARA TIMUR (Case study at Al-Ijtihad MSMEs in Kupang City) Cahyaningtias Cahyaningtias; Fauziyah Lamaya
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.883

Abstract

One of the MSME sectors that many people in Kupang are engaged in is fisheries. However, some fisheries MSMEs have not succeeded in developing their businesses to a larger scale. The use of accounting information is one of the factors that affect the level of business success and SAK EMKM is a financial accounting standard for MSMEs. This study aims to determine the use of accounting information in business activities at Al-Ijtihad SMEs and the application of SAK EMKM in the presentation of its financial statements. the type of qualitative research with research design is case study. The results showed that the use of accounting information at Al-Ijtihad MSMEs was well implemented, for the type of operating accounting information, while for the type of management and financial accounting information it had not been fully implemented. SAK EMKM has also not been implemented at all in Al-Ijtihad MSME business activities.
ANALYSIS OF DETERMINANTS OF INCOME SMOOTHING PRACTICES Djusnimar Zultilisna; Siska Priyandani Yudowati; Nur Krisnaeni
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.944

Abstract

Income. smoothing is a corporate. Management.'s effort to reduce the. volatility of financial statements to make them more attractive to investors. This is usually done by manipulating. financial statements, especially in the income statement section.This study aims to understand the impact of profitability, financial leverage, income tax, and winner/loser stocks on the income smoothing of financial industry companies in the banking sub-industry listed on the Indonesian Stock Exchange from 2016 to 2019. This study uses quantitative research and purpose-based sampling techniques to collect data. There have been 22 companies as samples for more than four years, resulting in 88 research samples. Data processing uses SPSS 25.0 application for descriptive statistical and logistic regression analysis. This. study shows that profitability, financial leverage, income tax, and. winner/loser have simultaneous impact on income smoothing. Profitability has a partial positive impact and income tax has a partial negative impact on income smoothing. While financial leverage and winner/loser stocks do not affect the income smoothing.

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