Abstract Book the 1St International Seminar & Call for Papers Bachelor

Abstract Book The 1st International Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan, March, 21st, 2018

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

PREFACE

Assalamu’alaikum Wr. Wb.

The 1st International Seminar and Call for Papers is an activity organized by Bachelor Degree of Accounting Department, Faculty of Economics, University of Pamulang. This event is a dissemination forum of various scientific papers, both theoretical and empirical research conducted by researchers, academics and students from various cities in Indonesia. The 1st International Seminar and Call for Papers with the theme "Sustainable Development Challenge and Oppurtunity for Accountant Profession in Developing Countries". Through this activity, the thoughts and ideas of the participants are expected to contribute to the development of Accounting science in the future for national and regional economic development. This abstract book contains 70 abstracts from various papers with sub themes namely Accounting, Finance and Banking, Good Corporate Governance, Management, Economic Regional, and others sent by lecturers, researchers, and students both from State Universities (PTN ) as well as private universities (PTS) from various cities in Indonesia. Our gratitude to all presenters to present their papers in Bachelor Degree of Accounting Department of Economics Faculty of Pamulang University. We also thank all the organizers who have worked hard in the success of this The 1st International Seminar and Call for Papers. We recognize that there are still many shortcomings and limitations during the implementation of this The 1st International Seminar and Call for Papers. Therefore, let us say an apology if it is less than pleasing to you.

Wassalamu’alaikum Wr. Wb.

Tangerang Selatan, March, 21st 2018

Head of Accounting Department Head of The Committee International Economics Faculty Pamulang University Seminar & Call for Papers

H. Endang Ruhiyat, S.E., M.M. Listya Sugiyarti, S.E., M.M. NIDN. 0409067203 NIDN: 0409078004

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

DAFTAR ISI

Kata Pengantar ...... i

Daftar Isi ...... ii

Analysis of Factors Influencing The Existence of Culinary Vendors on The Beach Area After 13 Years of Tsunami Zenitha Maulida, Dewi Rosa Indah ...... 1

Efficiency Analysis of Cost Compare to Assets on Sharia Bank With Office Channeling Ani Kusumaningsih, Gustian Djuanda, Masno Marjohan...... 2

The Impact of Tax Aggresiveness, Firm Size, and Foreign Ownership to Social Responsibility Winny Grandis, Rosinta Ria Panggabean ...... 3

The Influence of Environmental Performance, Environmental Disclosure, and Environmental Cost on Economic Performance Irfansyah, Husnah Nur Laela Ermaya, Krisno Septyan ...... 4

The Effect of Tax Treaty on Foreign Direct Investment in Indonesia Hutomo Nurman Satrio, Nur Indah Lestari ...... 5

How Are The Employment and Income Variables Influence Society Attitude In Giving Zakat Seen From Tawhidi Perspective in South Sumatera Province? Lily Rahmawati Harahap, Dwi Eka Novianty, Sri Ermeila...... 6

How To Detect Going Concern Audit Opinion by Using Financial Report? Sustari Alamsyah, Hamdani ...... 7

Analysis The Influence of Service Quality on Customer Satisfaction Of Domestic Postal Parcels at Kantor Pos Banjarmasin Agung Surya Dwianto ...... 8

The Effect of Spiritual Intelligence (SQ) and Personality Types on Auditors’ Ability to Detect Fraud Romy Andrianto, Effriyanti, Angga Hidayat ...... 9

Development of Optimal Inventory Management Models With Hybrid Push/Pull System as Increased Performance of Fishery Entities in North Sulawesi Anita Ludia Vivian Wauran ...... 10

The Analysis of Accounting Treatments Based on Government Accounting Standards (GAS) on Intangible Assets (IA) in National Nuclear Development Agency Sri Agustini, Budi Kaliwanto ...... 11

The Most Influential Factors Toward Firm Value Armanto Witjaksono, Sasya Sabrina, Lusianah ...... 12

III

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

The Influence of Employee Training Towards Employees Career Development at PT. Telkom Corporate University Bandung Hesti Sugesti, Vindy Yolan Yulianto Putri ...... 13

Going Concern Audit Determination in Indonesian Agricultural Sector Mohammad Zulman Hakim ...... 14

Comparison of Bankcruptcy Prediction Models Analysis (Altman, Springate, Grover, Ohlson, and Zmijewski) on PT. Asuransi Harta Aman Pratama, Tbk. Dyah Puspitasari Sunaryo Putri ...... 15

The Impact of Non Performing Finance (NPF), Capital Adequacy Ratio (CAR), and Financing Deposit Ratio (FDR) to Return on Asset (ROA) With Depositor Funds as Moderating Variable in Islamic Banks Ahmad Syifa ...... 16

Influence of Income Tax Payment and Dividend Policy to The Leverage Policy In Manufacturing Company Listed in Indonesia Stock Exchange Year 2012-2016 Wahyu Yunus Arianto, Wiwit Irawati ...... 17

The Influence of Compensation Suitability and Internal Control System To Fraud With Morality As Moderating Variable Junaidi, Agus Maulidani Ubaidillah ...... 18

Good Corporate Governance, Conservatisme Accounting, Real Earnings Management, and Information Asymmetry on Share Return Sugiyanto...... 19

The Size of The Board of Commissioners, The Number of Meeting The Board of Commisioners, and Environmental Disclosure in Indonesia Bahtiar Effendi, Dadan Ramdhani ...... 20

The Effect of Earnings Persistence and Earnings Transparency on Company Performance With Corporate Governance as Moderating Variable Melinda Malau ...... 21

The Effect of Government Accounting Standards Based on Accrual, Using Information Technology, Internal Government Control System, and Organization Commitment to Quality of Central Government Financial Report Januarti Tiurmaida...... 22

Performance Measurement Lecturers at Sriwijaya University Efva Octaviana Donata Gozali, Nilam Kesuma, Burhanuddin, Rika Henda Safitri ...... 23

An Empirical Research of The Relationship Between Public Debt and Economic Growth in Vietnam Le Thi Thanh Ha, Andi Azhar, Wing-Keung Wong ...... 24

The Effect of Internal Auditor on Audit Delay: Evidance From Indonesia Rediyanto Putra, Rahma Rina Wijayanti, Berlina Yudha Pratiwi, Oryza Ardhiarisca ...... 25

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

Effect of System Quality and System Development Process on Prevention Of Computer Fraud Diana Frederica ...... 26

The Analysis of Potato Chips Product Failure Risk in Widuri Joint Venture Group Dwi Septi Haryani, Imran Ilyas, Satriadi ...... 27

Determining Factors of Asset Revalution Policy in Financial Institution: Pre and Post Asset Revaluation Policy for Tax Purposes Nurmala Ahmar ...... 28

Measuring Financial Performance PT Ace Hardware Indonesia Tbk Through Ratio Calculation Irwin Ananta Vidada, Raden Mohammad Rizki Pahlevi, Ani Rakhmanita ...... 29

The Incluences of Institution Governance, Risk Management, And Accountability Performance System Implementation to Fraud Prevention David Pangaribuan ...... 30

Contribution of Value Added Human Capital To Employee Productivity In Craft Creative Industry of Tasikmalaya Lina Marlina, Maman Sulaeman, A Mundzir ...... 31

Small and Medium Enterpreneurs in Indonesia Go Global: Challenges and The Problems Evalina...... 32

The Effect of Time Budget Pressure, Locus of Control, Organizational Commitment, and Performance Auditor of Auditor Dysfunctional Behaviors Wanda Fitria Yanti ...... 33

The Influence of Managerial Ownership, Earnings Management, Intellectual Capital, and Tax Aggresiveness to Firm Value Mutia Zahra, Rosita Wulandari, Syafrizal ...... 34

The Effect of Accounting Plant Assets and Leading Commitment to Good Corporate Governance and Effect Performance Finance In Perum Perhutani Holding: Draft a Proposal Retno Martanti Indah Lestari, Ida Farida ...... 35

The Effect of Credit Risk and Liquidity Risk Against Systemic Risk In ASEAN-4 Banks Rinda Siaga Pangestuti ...... 36

Intellectual Capital and Profitability Towards Firm Value: Analysis Using Quantile Regression Approach Mohammad Herli, Hafidhah ...... 37

University Social Responsibility (USR): A Study of Top Indonesian Universities Christine Setiawan, Arthik Davianti ...... 38

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

A Manufacturing Industry Framework That Has Implications For The Lean Accounting Mumpuni Wahyudiarti Sitoresmi, Arry Eksandy ...... 39

Operational Audit From The Procedures Providing Loan Credit For Preventing Problems Credit Rika Henda Safitri, Abukosim, Muhammad Nopri Ismanda ...... 40

The Influence of Company Size, Profitability, and Financial Leverage on Income Smoothing Regina Fatmanisa Yogisworo, Noegrahini Lastiningsih, Husnah Nur Laela Ermaya ...... 41

The Several of Influence System Information Quality to User Satisfaction and Its Implication on Individual Performace Sri Anjarwati,Apollo ...... 42

Fraudulent Financial Statement Based of Fraud Diamond Theory: A Study of The Banking Sector In Indonesia Imang Dapit Pamungkas, Tarmizi Achmad, Muammar Khaddafi ...... 43

Effect of Competence and Auditor Integrity to The Audit Quality In The Inspectorate Regency of Serang Verliani Dasmaran, Alpia Aliana Lukman ...... 44

Effect of Education Fund, The Number of Infrastructure, HR Effectiveness of Teacher Education Program Selfiani ...... 45

Profitability, Leverage, Size of Company Towards Tax Avoidance Kimsen, Imas Kismanah, Siti Masitoh...... 46

The Effect of Implementation of Public Accountant Profession Act On The Interest of Students Being Public Accountants May Mulyaningsih...... 47

The Influence of Audit Opinion to The Company Stock Price Mochammad Muslih, Muhd. Nuryatno Amin ...... 48

The Influence of Professional Commitment, Job Stress, and Job Satisfaction Towards Turnover Intention Nurhalipah Abidin ...... 49

The Earth Building Tax Amnesty Selection in Increasing Local Origin Income Faisal ...... 50

Analysis of Public Perception and Interest In The Decision To Choose Accounting Major Hendi Prihanto, Watriningsih ...... 51

Study on Role of Rural Bank Industry in Supporting Micro, Small, and Medium Enterprise in Indonesia Surya Budiman ...... 52 VI

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

Factors That Influence Student Intentions Towards Accounting Major In Indonesia Rudiyanto, Ela Widasari ...... 53

Influence of Formal Knowledge of Taxpayer and Tax Awareness Against Compliance of Tax Motor Vehicles Tyas Pambudi Raharjo, Lickie Bieattant ...... 54

Effect of The Investment Oppurtunity Set (IOS), Business Risk On Stock Return Arna Suryani, Marissa Putriana, Susi Artati ...... 55

The Strategic Management of Lake Toba Tourism Development Posma Sariguna Johnson Kennedy ...... 56

The Role of Public Accountants to The Success of Tax Amnesty in Financial Institutions and Banking In Indonesia Nurmala Ahmar...... 57

Effect of Investment Decision and Deviden Policy to The Value of The Company PT. Astra Argo Lestari Tbk. In 2009 – 2015 Rukmini, N. Rusnaeni ...... 58

Case Analysis of Ar-Rahn Acceptance and Accounting Treatment According To SFAS 107 Case Study of West Java Bank Syariah Tangerang Branch Srie Nuning Mulatsih, Nela Dharmayanti, Budiastuti Fatkar ...... 59

Influence of Firm Size, Audit Opinion, Size of Audit Firm, and Liquidity To Audit Delay Siti Nurparida ...... 60

Comparison of The Effect of Foreign Debt On Economic Growth of Indonesia in Three Periods of Government Endang Kusdiah Ningsih, Esty Naruliza, Asma Mario...... 61

Analysis of Financial Performance PT. Aneka Tambang Tbk. Period 2012 – 2016 Dian Indah Sari ...... 62

The Effect of Corporate Governance Mechanism on Earnings Management Activities Sintia Andriana ...... 63

The Effect of Operating Cost, Operational Efficiency, Credit Risk, Liquidity Risk, Risk Aversion, Market Share, BI Rate on Margin Bank Tri Yulaeli ...... 64

VII

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

Financial Management in The Support Good Governance Zaenal Hirawan ...... 65

Impact of Community Based on Settlement Environment Setup (CBSES) Program to Society Mindset at Sungai Lais District Palembang City Lily Rahmawati Harahap, Ellys, Reiner Yanmayana Effendi ...... 66

The Strategic Isssues of Indonesian Border Area Development Based on The Master Plan Posma Sariguna Johnson Kennedy, Suzanna Josephine L. Tobing, Adolf Bastian Heatubun, Rutman L. Toruan ...... 67

The Role of Dinar Dirham Users Community In Direct Application of Medium of Exchange Srie Nuning Mulatsih, Aisyah Ratnasari ...... 68

Balanced Scorecard (BSC): Does It Really Matter in Malaysian Private Institutions of Higher Learning? Mohamad Hafiz bin Rosli, Farrah Fawzia binti Md Ariff, Jamaliah binti Said ...... 69

VIII

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

ANALYSIS OF FACTORS INFLUENCING THE EXISTENCE OF CULINARY VENDORS ON THE BEACH AREA AFTER 13 YEARS OF TSUNAMI (STUDY CASE: LAMPUUK BEACH, ACEH)

Zenitha Maulida ManagementDepartment, College of Economy Sabang (STIES) Banda Aceh Email : [email protected]

Dewi Rosa Indah Management Departement, Samudera University, Langsa

ABSTRACT

After 13 years of tsunami, Aceh has become one of tour destinations which offered various tours, especially Lampuuk beach tour. Recently, it has risen up from adversity. All tours area, especially Lampuuk beach tour progresses rapidly after tsunami. One of the tour developments was marked by growing and developing small-medium enterprises around the area which was currently more focused on culinary sector. In 2011, the Ministry of Tourism and Creative Economy included culinary as a subsector of creative economy. On the average, the culinary vendors built gazeboes to the visitors so that they could enjoy the scenery. The culinary provided by the traders was not luxurious, so it might be accepted by all society levels, starting from snacks to grilled fish as a typical menu of Aceh seashore. The goal of the study was to find out the factors supporting the existence of culinary vendors around Lampuuk Aceh beach tour after 13 years of tsunami which hit Aceh. The result showed that there were two dominant factors influencing them. The first factor was the internal factors that consisted of the raw materials availability, the venture capital, simple material processing, labors, and turnover received factors, while the second one was the external factors, such as competitor’s existence and vendors’ retribution factors.

KeyWords: Tourism, Culinary, Vendor, Lampuuk Beach

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

EFFICIENCY ANALYSIS OF COST COMPARE TO ASSETS ON SHARIA BANK WITH OFFICE CHANNELING

Ani Kusumaningsih*), Gustian Juanda, Masno Marjohan Department of Accounting, Faculty of Economics, Pamulang University, Tangerang Selatan *Email: [email protected]

ABSTRACT

Efficiency is a theoretically parameter that can be used to measure the bank performance. This research aims to find out the factors that can cause the efficiency value difference of Sharia Bank (Unit Usaha Syariah/UUS) in Indonesia, especially which have the office channeling facility. The research data is monetary data of Sharia Bank exclude BPD (Bank Pembangunan Daerah/Local Development Bank). It was obtained from Bank of Indonesia. Then, it was divided into input and output variables. The determination of input output variables at this research uses parametric approach, Stochastic Frontier Approach (SFA). Its input output variables consist of Total Loan, Total Effect, Labor Cost, Interest Cost, Total Cost and compare to Total Asset. The methods used in this study are measured in percentage. Closer to 100% means a bank acts more efficient. In each period (2011-2015), there are efficiency score, which is resulted by comparing one bank to others in sample. It implies that one bank acts as the most efficient bank in each year relatively to others. The efficiency score for the most efficient bank is 100%.The result of the analysis shows the mean of score for all of bank (UUS exclude BPD) is more than 99% which is nearly 100%. And the highest score is Bank OCBC NISP Tbk.

Key Words: Efficiency, Bank, Sharia, Office Channeling

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE IMPACT OF TAX AGGRESSIVENESS, FIRM SIZE, AND FOREIGN OWNERSHIP TO SOCIAL RESPONSIBILITY

Winny Grandis, Rosinta Ria Panggabean*) Accounting and Finance Department, Faculty of Economic and Communication, Bina Nusantara University, Jakarta *Email: [email protected]

ABSTRACT

Mining companies in Indonesia are companies that explore natural resources as a source of income for the company. The use of mining companies for this study is because the activities undertaken by these companies related to waste and environmental pollution so that the level of industrial risk and environmental damage becomes high. The purpose of this study is to analyze the impact of the tax aggressiveness (ETR), firm size (SIZE), and foreign ownership (FOCI) to corporate social responsibility (CSR) of the mining companies. The population in this study are the mining companies which were listed in Indonesia Stock Exchangefrom year 2010 to 2015. This study uses tax aggressiveness, firm size, and foreign ownership as independent variables; profitability, leverage, and market-to-book ratio as control variables; and also corporate social responsibility as dependent variable. There are 9 samples of mining companies which produced 54 data using purposive sampling technique. This study use logistic regression method. This study uses Eviews 9 and Microsoft Excel 2007 for data processing.The results showed that the firm size (SIZE) has a significant effect on the company's CSR, while tax aggressiveness and foreign ownership have no significant effect on company’s CSR. This results indicate that the bigger the size of a company will cause greater activities and influences in the society, which make companies pay more attention to social programs and social responsibility disclosures.

KeyWords:Tax Aggressiveness,Corporate Social Responsibility, Mining Companies

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE

Irfansyah*), Husnah Nur Laela Ermaya, Krisno Septyan Faculty of Economic and Business, Pembangunan Nasional “Veteran” Jakarta University *Email: [email protected]

ABSTRACT

This research is amto examine the effect of environmental performance were measured with PROPER, environmental disclosure were measured with GRI index version 4.0, and environmental cost were measured by comparing the cost incurred for CSR and net income. The population in this study were agriculture, mining, manufacturing and other non-financial services companies listed in Indonesia Stock Exchange in 2013-2016 as many as 458 companies. This study uses purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study using Multiple Linear Regression. The results of the testing showed that (1) environmental performance has significant effect on economic performance (2) environmental disclosure has no significant effect on economic performance (3) environmental cost has significant negative effect on economic performance. From Adjusted R square test result shows independent of environmental performance, environmental disclosure and environmental cost only able to influence the dependent variable of economic performance equal 15,6%. While the rest of 84,4% is explained by other variables does not make in this study.

Keywords: Environmental Performance, Environmental Disclosure, Environmental Cost, And Economic Performance

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF TAX TREATY ON FOREIGN DIRECT INVESTMENT IN INDONESIA

Hutomo Nurman Satrio, Nur Indah Lestari*) Department of Customs and Excises Polytechnic of State Finance STAN *Email: [email protected]

ABSTRACT

This paper examines the effect of tax treaty, so called Perjanjian Penghindaran Pajak Berganda (P3B), on foreign direct investment inflow to Indonesia in short, middle and long term. From 67 countries that have P3B with Indonesia, we work only with 51 countries because of no longer P3B exist or lack of completed data. Using panel data set of 51 countries from 2000 to 2015 and applying fixed effect model, we find that P3B has insignificant relationship to foreign direct investment inflows in short term. However, tax treaty, both in middle and long term, have a positive relationship on Indonesia’s foreign direct investment inflow with 10% and 1% significant level, respectively. Furthermore, the data show that in all term there are Rp0 foreign direct investment inflow from corresponding countries, which are 58% countries in short terms, 61% in middle term, and 64% in long term. From all those countries that has no investment agreement, majority of them are lower middle income countries. So, Government should evaluate tax treaty that are present and consider more about macroeconomics factor from partner country before signing an agreement.

Key Words: Tax Treaty, Foreign Direct Investment, P3B, Panel Data

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

HOW ARE THE EMPLOYMENT AND INCOME VARIABLES INFLUENCE SOCIETY ATTITUDE IN GIVING ZAKAT SEEN FROM TAWHIDI PERSPECTIVE IN SOUTH SUMATERA PROVINCE?

Lily Rahmawati Harahap*), Dwi Eka Novianty, Sri Ermeila Department of Management, Faculty of Economics, IBA University, Palembang Email: [email protected]

ABSTRACT

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 from 34 provinces in Indonesia in terms of GRDP acquisition. But in reality, South Sumatera province 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 province and also supported by 2 factors (empoloyment and income), this research describe how are these 2 variables influence society attitude in giving zakat from tawhidi perspective, in order to improve the economic. The result of hypothesis test by using PLS-SEM model shown that employment variable and income variable influence society attitude in giving 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 and better than beginning.

Key Words: Zakat, Tawhidi String Relation (TSR)

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

HOW TO DETECT GOING CONCERN AUDIT OPINION BY USING FINANCIAL REPORT?

Sustari Alamsyah *), Hamdani Accounting Department, Economics and Business Faculty, Muhammadiyah Tangerang University *Email:[email protected]

ABSTRACT

This research aims to examine and analyze the influence of internal factors such as profitability, liquidity, solvency, and cash flow on going concern audit opinion, because companies that accept going concern audit opinion may result in declining stock prices, the fall of the company’s image, distrust of creditors, investors. Suppliers, etc. This research uses quantitative descriptive approach with causality relationship between each variable. The data used in this research is secondary data in the form of financial report of manufacturing companies with sampling technique using purposive sampling and data analysis technique used is logistic regression. The result of this research showed that the independent variables simultaneously affect the dependent variables. Partially, solvency, liquidity, and cash flow variables have an effect on going concern audit opinion, while the profitability variable has no effect on going concern audit opinion. The research findings show that the financial ratios can be used to detect the giving of going concern audit opinion.

Key Words: Going Concern Audit Opinion, Profitability, Solvency, Liquidity, Cash Flow

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

ANALYSIS THE INFLUENCE OF SERVICE QUALITY ON CUSTOMER SATISFACTION OF DOMESTIC POSTAL PARCELS AT KANTOR POS BANJARMASIN

Agung Surya Dwianto Department of Management, STIE Pertiwi, Bekasi Email:[email protected]

ABSTRACT

This research is intended to know the influence of service quality (tangibles, reliability, responsiveness, assurance and empathy) either partially or simultaneously to the consumers’ satisfaction and to know the more dominant influence from quality service (tangibles, reliability, responsiveness, assurance and empathy) to the Consumers’ Satisfaction of Post Package Service of PT. Pos Indonesia in Banjarmasin Post Office.The theory used in this research is Marketing Management Theory related to the service quality. It uses descriptive quantitative and case study using survey. This is also explanatory. The technique of data collection is interview, distributing the questionary to the sample for 100 respondents and documentation study. To test the hypothesis, it use multiple regression by using t-test an F-test. The result of study shows that service quality can be seen from 5 dimension: tangibles, reliability, responsiveness, assurance and empathy as simultaneous and partial significant influence to the Consumers’ Satisfaction of Post Package Service of PT. Pos Indonesia in Banjarmasin Post Office. In this research, a variable which have significantly dominant influence is responsiveness variable. With the value of determination coefficient (R Square) 69,4%, it means that the independent variable may describe dependent variable, while the remaining 30,6% is explained by the other independent variables which are not included in this study model’s.

Key Words: Tangibles, Reliability, Responsiveness, Assurance, Empathy, Satisfaction of Consumers

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF SPIRITUAL INTELLIGENCE (SQ) AND PERSONALITY TYPES ON AUDITOR’S ABILITY TO DETECT FRAUD

Romy Andriyanto, Effriyanti, Angga Hidayat Department of Accounting, Faculty of Economics, Pamulang University, Tangerang Selatan Email: [email protected]

ABSTRACT

Nowadays, the recruitment of an auditor is still based on the intellectual intelligence to assess whether a person is eligible to be an auditor or not. The purpose of this study is to recognize the effect of spiritual intelligence and personality types on auditor ability to detect fraud at public accountant office in South Jakarta. The population of the study are the auditors who work in Public Accounting Firm in South Jakarta. The sample selection is conducted by convenience sampling method. There are 8 Public Accounting Firms in South Jakarta area which fulfill the criteria as research sample, then the questionnaires distributed are 85 data. However, the questionnaires that meet the criteria are 75 data. Consequently, those 75 data can be further processed by using multiple linear regression.The results of the study indicate that: (1) Spiritual Intelligence (SQ) has a significant effect on the ability of Auditors in Detecting fraud with Sig. 0.000 (0,000 <0,05), (2) Personality Type has no significant effect on Auditor's Ability in Detecting fraud with sig value. 0,654 (0,654> 0,05), and Spiritual Intelligence (SQ) and Personality Type simultaneously have a significant effect on Auditor's Ability to Detect fraud with the sig value. 0.000 (0,000 <0.05).

Key Words: Spiritual Intelligence (SQ), Personality Types, Auditor's Ability to DetectFraud

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

DEVELOPMENT OF OPTIMAL INVENTORY MANAGEMENT MODELS WITH HYBRID PUSH/ PULL SYSTEM AS INCREASED PERFORMANCE OF FISHERY ENTITIES IN NORTH SULAWESI

Anita Ludia Vivian Wauran Department of Tax Accounting, State Polytechnic of Manado Email: [email protected]

ABSTRACT

Proper production and inventory policies are key factors for the success of modern companies in a competitive environment. In order to be a winner and a very high demand, it is very important for the company to overcome the problems of production, timely delivery, and the transfer of which is a limitation or difficult company. There is a need for an optimal management that can manage the resource constraints of a company through the theory constrains of a hybrid policy that collaborates between push strategies, which is to make an order by pull strategy, which is to make it stored (David Claudio, Jie Zhang, and Ying Zhang, 2007). The purpose of this research is to produce an optimal management model with hybrid push/pull system as a manifestion of fishery performance in North Sulawesi. The types of data used in this study are qualitative data and quantitative data, qualitative data directly from primary sources of fisheries entities in North Sulawesi through interviews. While quantitative data is obtained from secondary sources is data of corporate financial statements including production reports of Fisheries Entities in North Sulawesi through documents with all the contents of all fisheries entities.

Key Words: Model Development, Management, Push Hybrid System / Fisheries Entity Pull System

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE ANALYSIS OF ACCOUNTING TREATMENTS BASED ON GOVERNMENT ACCOUNTING STANDARDS (GAS) ON INTANGIBLE ASSETS (IA) IN NATIONAL NUCLEAR DEVELOPMENT AGENCY

Budi Kaliwanto*), Sri Agustini Department of Accounting, Faculty of Economics, University of Pamulang, Tangerang Selatan *Email: [email protected]

ABSTRACT

Government Regulation Number 71 of 2010 dated October 22, 2010 on Government Accounting Standard (GAS) states that the Government applies Accrual Based GAS and is declared in Statement of Government Accounting Standards (SGAS). While the technical accounting explanation used as a guide is published in the form of GAS Technical Bulletin. In the case of Intangible Assets (IA), the Government Accounting Standards Committee (GASC) issued Bulletin No. 17 on Accounting for Intangible Assets based on Accruals. The implementation of the Technical Bulletin was used as the basis for the preparation of the IA Report in the National Nuclear Energy Agency (BATAN). Management and Preparation of BATAN's Financial and State Property (BFSP) reports using management flows, consistency of established amortization methods, impairment, discontinuation and disposal of IA. In the preparation of the IA Report, BATAN as a government institution is increasingly required to adapt to changes in government management systems that demand accountability principles, in which every state administration must be accountable for the performance or outcomes of all programs and activities to the community for the use of resources and authority given. The result of testing of research instrument showed that IA data processing in BATAN based on the grouping of 5 categories (Copyright, Patent, Software, Result of Research / Research, and other Intangible Assets) outlined the value of the Copyright asset has the smallest value and the other IA has the greatest value (can be seen on the results of the discussion on pages 9-15).

Key Words: Government Accounting Standards (GAS), Intangible Asset, Management, Financial Statement

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE MOST INFLUENTIAL FACTORS TOWARD FIRM VALUE (CASE STUDY IN INDONESIA)

Armanto Witjaksono*), Sasya Sabrina, Lusianah Accounting and Finance Department, Faculty of Economic and Communication, University of Bina Nusantara, Jakarta *Email: [email protected]

ABSTRACT

The purpose of this research is to investigate the most influential factor among investment decision, financing decision, and dividend policy toward firm value. We conducted our own research, and later compare our conclusions with other researcher’s conclusions. In our own research investment decision is measured using Price Earnings Ratio (PER), financing decision is measured using Debt Equity Ratio (DER), dividend policy is measured using Dividend Payout Ratio (DPR), and firm value is measured using Price Book Value (PBV). We uses 109 samples from publicly listed manufacturing companies in Indonesia Stock Exchange (Bursa Efek Indonesia) in 2014, 2015, and 2016. Our own research uses classic assumption test as the data analysis and multiple regression analysis as the hypothesis test using IBM SPSS Statistics 20. Results of our own research show that: investment decision influences firm value, financing decision does not influence firm value, and dividend policy influences firm value. After that we compare our result with other researcher’s results.Final conclusion investment decision is the most influential factor toward firm value compared to financing decision and dividend policy.

Key Words: Investment Decision, Financing Decision, Dividend Policy, Firm Value

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE INFLUENCE OF EMPLOYEE TRAINING TOWARDS EMPLOYEES CAREER DEVELOPMENT AT PT. TELKOM CORPORATE UNIVERSITY BANDUNG

Hesti Sugesti*),Vindy Yolan Yulianto Putri Department of Business Management, Politeknik Pos Indonesia, Bandung *Email: [email protected]

ABSTRACT

The problem that is faced by PT. Telkom Corporate University Bandung is the ability of the employees to compete. It is indicated by the work performance of employees are insufficient. In this study, researchers want to find out an idea of Training, Career Development and the influence of Training towards Career Development.Training has 5 sub variablesi.e. rotational position, work instruction, internship, coaching and temporaryassignment. Whereas Career Development has 5 sub variables i.e. work achievement, exposure, resignation, organization loyality, also mentors and sponsors. The method used is descriptive verificatif with sampling a number of 40 respondents and data collection technique through the study of librarianship and the questionnaire. The data processed through the test validity and reliability, a descriptive analysis, regression, F test and coefficient of determination. Sugiyono (2012:119) argues that "data collection can be done in a variety of settings, a variety of sources and a variety of ways". Description of employees training arein good enough category, while the description employees career development are also in good enough category, the influence of employee training towardsemployee career development of 63.7%. Suggestions for PT. Telkom Corporate University Bandung are to do more intensive training by bringing more experienced instructors and also provide more interesting training material.

Key Words: Training, Career Development

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

GOING CONCERN AUDIT DETERMINATION IN INDONESIAN AGRICULTURAL SECTOR

Mohamad Zulman Hakim Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Tangerang Email: [email protected]

ABSTRACT

The purpose of this research is to know the influence of debt toequity ratio (DER), company size (SIZE), current ratio (CR) and reputation of Public Accounting Firm (KAP) to going concern audit opinion (GCAO) in agricultural sector companies listed in Indonesia Stock Exchangeperiod 2012-2016.The study population includes all agricultural sector companies listed in Indonesia Stock Exchange period 2012-2016. The sampling technique used purposive sampling technique with sampleof 16 companies and 80 observations. Data analysis method used is panel data logistic regression analysiswith using program EViews (Econometric Views) version 9.0.The results showed that the debt to equity ratio (DER) has a positive effect to going concern audit opinion (GCAO), the size of the company (SIZE) has a negative effect to going concern audit opinion (GCAO), current ratio (CR) and reputation of Public Accounting Firm (KAP) doesn’t affect the going concern audit opinion (GCAO).

Key Words:Going Concern Audit Opinion (GCAO), Debt to Equity Ratio (DER), CompanySize (SIZE), Current Ratio (CR) and Reputation of Public Accounting Firm (KAP)

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

COMPARISON OF BANKRUPTCY PREDICTION MODELS ANALYSIS (ALTMAN, SPRINGATE, GROVER, OHLSON AND ZMIJEWSKI)ON PT. ASURANSI HARTA AMAN PRATAMA, TBK.

Dyah Puspitasari Sunaryo Putri Department of Industrial Engineering, Faculty of Engineering, Universitas Pamulang Email: [email protected]

ABSTRACT

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.

Key Words: The Altman, Springate, Grover, Ohlson, Zmijewski

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE IMPACT OF NON PERFORMING FINANCE (NPF), CAPITAL ADEQUACY RATIO (CAR) AND FINANCING DEPOSIT RATIO (FDR) TO RETURN ON ASSET (ROA) WITH DEPOSITOR FUNDS AS A MODERATING VARIABLE IN ISLAMIC BANKS

Ahmad Syifa Accounting Department, Faculty of Economics, Pamulang University, Tangerang Selatan Email : [email protected]

ABSTRACT

This study aimed to know the effect of several internal factors;non performing financing (NPF), capital adequacy ratio (CAR) and financing to deposit ratio (FDR) and depositors funds to Return on Asset (ROA) in Islamic commercial bank in Indonesia.This study uses a sensus method from 2009 to 2015. Testing the hypothesis in this study is done by using multiple linier regression test analysis and test moderated regression analysis (MRA). Result of this research hypothesis show that in the model seen a significant influence on non performing financing and capital adequacy ratio to ROA with probability value (sig- t) 0,000 lower than 0,05, and the value of coefficient regression are -0,349 and -0,114 with negative score, it means that if NPF or CAR increase it can make ROA decreasing. The result of third hypothesis shows that FDR has significant influence to ROA with probability value (sig-t) 0,019 lower than 0,05 and the value of coefficient regression is 0,028, it means that FDR has positive influence to ROA. This study also demonstrates the role of moderating variables that can be seen from the result of fourth until sixth hypothesis testing that significantly influence to ROA with probability value (sig-t) score 0,000, 0,022 and 0,003 lower than 0,05 and have coefficient regression value equal 1,029, 0,391 and 0,073 with positive score. Statistical of F test shows that Fcal equaal to 24,053 while F table at 0,846, so that F cal> F table. It means that independent variables such as NPF, CAR, FDR, and DPK significantly influence to Return on Asset (ROA).

KeyWords: NPF, CAR, FDR, Depositor Funds, ROA

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

INFLUENCE OF INCOME TAX PAYMENT AND DIVIDEND POLICY TO THE LEVERAGE POLICY IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE YEAR 2012-2016

Wahyu Yunus Arianto*), Wiwit Irawati Department of Accounting, Faculty of Economics, Pamulang University, Tangerang Selatan *Email: [email protected]

ABSTRACT

This study aims to determine the effect of income tax expense and dividend policy on leverage policy at manufacturing companies listed on Indonesia Stock Exchange 2012- 2016. The study uses secondary data in the form of financial statements. The research population is listed on Indonesia Stock Exchange 2012-2016. The sampling method used is purposive sampling with the sample of research amounted to 32 companies so that the research observation amounted to 160. The analysis technique used is multiple linear regression analysis. The result of the research shows that: (1) income tax expense has significant effect on leverage policy, (2) dividend policy has no effect on leverage policy, and (3) income tax expense and dividend policy simultaneously have significant effect on leverage policy.

KeyWords: Income Tax Expense, Dividend Policy, Leverage Policy

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE INFLUENCE OF COMPENSATION SUITABILITYAND INTERNAL CONTROL SYSTEM TO FRAUD WITH MORALITY AS MODERATING VARIABLE

Junaidi*), Agus Maulidani Ubaidillah Department of Accounting, Faculty of Economics and Business, University of Trunojoyo, Madura *Email: [email protected]

ABSTRACT

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of influence of compensation suitability and internal control system on fraud. Data obtained by purpose sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’ data has been removed from the observation. The test was performed using partial least square due to small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the non-linier influence of compensatory suitability and internal control systems not significantly explain fraud.

Key Words:Compensation, Control, Fraud, Morality

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

GOOD CORPORATE GOVERNANCE , CONSERVATISME ACCOUNTING, REAL EARNINGS MANAGEMENT AND INFORMATION ASYMMETRY ON SHARE RETURN (Case Study on Manufacturing Companies Listed BEI 2013-2015)

Sugiyanto Department of Accounting, Faculty of Economics, Pamulang Univesity, Tangerang Selatan Email: [email protected]

ABSTRACT

This study aims to analyze the influence of good corporate governance, accounting conservatism, real earnings management, and information asymmetry on value of the firm stock returns. This study uses the sample of all manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2015. The total number of companies used as research samples are 44 companies with observations for 3 years. Pursuant to purposive sampling method, total of research sample is 132 financial report and annual.The result of this research shows that: (1) Good corporate governance with Asean good corporate governance scorecard indeks, has significant to stock returns with significance value 0,002 <0.050. (2) Conservatism with accrual-based conservatism proportion has significant negative effect to stock returns with significance value 0,032 <0.050. (3)) real earnings management with a discretionary cash flow proxy no affects the stock returns with a significance value of 0.050. (4) information asymmetry with proxy of bid-ask spread has no significant effect on stock returns with significance value 0,453>0.05.

Key Words: Good Corporate Governance, Conservatism, Real Earnings Management, Information Asymmetry, Stock Returns

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE SIZE OF THE BOARD OF COMMISSIONERS, THE NUMBER OF MEETING THE BOARD OF COMMISSIONERS AND ENVIRONMENTAL DISCLOSURE IN INDONESIA

Bahtiar Effendi Department of Accounting, Faculty of Economics, Matana University, Tangerang Email: [email protected]

Dadan Ramdhani Department of Accounting, Faculty of Economics, Sultan Ageng Tirtayasa University, Serang

ABSTRACT

This study aims to analyze size the board of commissioners and the number of meeting the board of commissioners to environmental disclosure in manufacturing companies who a listing on stock exchange Indonesia of 2014-2016. Population research it is a whole manufacturing companies in Indonesia of 2014-2016. The sample of the 35 manufacturing companies, selected uses the method purposive sampling.This research use the data collected from Indonesia Stock Exchange (IDX) years 2014-2016. With using analysis of multiple regression as a method of research and the result of research it expresses that found a positive influence significant between the size of the board of commissioners and the number of meeting the board of commissioners to environmental disclosure.

Key Words: The Size of The Board of Commissioners, The Number of Meeting The Board of Commissioners, Environmental Disclosure

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF EARNINGS PERSISTENCE AND EARNINGS TRANSPARENCY ON COMPANY PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE (Empirical Study in Manufacturing Company that Listed in Indonesia Stock Exchange in 2014-2016)

Melinda Malau Department of Diploma Accounting,Faculty of Economics, Christian University of Indonesia Email: [email protected]

ABSTRACT

Earnings persistence and earnings transparency are an important factors in company performance. The quality of financial statement will differentiate performance between one company to another. The research purposed to analyze the effect of earnings persistence and earnings transparency on the company performance. In addition, the research purposed to analyze corporate governance as a moderating variable can strengthens the effect between earnings persistence and earning transparency on company performance. This research using sample of 363 firms, year in 2014-2016 and applying panel data analysis. The results show that earnings persistence variable has a positive significant effect on the company performance. Earning transparency also has a positive significant effect on company performance. For corporate governance as a moderation variable strengthens the effect between earnings persistence and earning transparency to the company performance.

Key Words:Earnings Persistence, Earnings Transparency, Company Performance, Corporate Governance

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS BASED ON AKRUAL, USING INFORMATION TECHNOLOGY, INTERNAL GOVERNMENT CONTROL SYSTEM AND ORGANIZATION COMMITMENT TO QUALITY OF CENTRAL GOVERNMENT FINANCIAL REPORT

Januarti Tiurmaida Accounting Doctoral Program, Trisakti University, Jakarta Email:[email protected]

ABSTRACT

The purpose of this study is to determine the effect of the implementation of Accounting Standards Based on Accrual Government, Utilization of Information Technology, Government Internal Control System, and Organizational Commitment to the quality of Central Government Financial Report. Central Government Financial Report is an accountability report on budget execution by Ministry / Institution. The population of research is conducted on the Ministry / Institution, with data acquisition by distributing questionnaires to the compilers of financial statements. The use of method in this research is quantitative with causal relation which is research to know influence between one independent variable (Accrual Based Government Accounting Standards, Information Technology, Government Internal Control System and Organizational Commitment) to dependent variable (Quality of Central Government Financial Report). The results of the study prove that all independent variables positively affect the quality of the Central Government Financial Statements.

Key Words: Quality of Central Government Financial Statements, Government Accounting Standards, Accrual Based, Information Technology, Government Internal Control System, Organizational Commitment

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

PERFORMANCE MEASUREMENT LECTURERS AT UNIVERSITY SRIWIJAYA

Efva Octavina Donata Gozali, Nilam Kesuma, Burhanuddin, Rika Henda Safitri*) Department of Accounting, Faculty of Economics, Sriwijaya University, Palembang *Email: [email protected]

ABSTRACT

The purpose of this research is to measure the performance of a lecturer at a Sriwijaya University especially in the Faculty of Economics. In this research, writer research performance lecturers perceived students seen from competence pedagogic, professional, personal and social. This research uses the quantitative descriptive by taking data in primary and secondary obtained from a list of questions (the questionnaire) and interview directly to sample and obtained from research the internet and journals . The size of the population research is 31.710 of student at Sriwijaya University and the research sampling 500 students. The results of research that it is processed using this SPSS indicates that the average the performance of a lecturer at a Sriwijaya University is good enough, shown by the percentage of tools a score the questionnaire and research used. Based on the outcome of this research, a conclusion can be drawn that performance a lecturer at a Sriwijaya University perceived students pretty good with scale 70 % to 100 %.

Key Words: Performance Measurement, Lecture Performance, Employee, University

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

AN EMPIRICAL RESEARCH OF THE RELATIONSHIP BETWEEN PUBLIC DEBT AND ECONOMIC GROWTH IN VIETNAM

Le Thi Thanh Ha, Andi Azhar*), Wing-Keung Wong College of Management, Asia University, Taiwan *Email: [email protected]

ABSTRACT

The paper uses the Vector Auto Regression (VAR) model and Granger Causality Analysis to analyze the two-way relationship between public debt and economic growth in Vietnam between 1992 and 2016. Pulse response functions, variance decomposition, ADF unit tests, residual autocorrelation assays and co-alignment tests were performed to examine the transmission mechanism of shocks, fluctuations of variables and the suitability of the model. The results show that there is a one-way causal relationship between public debt and economic growth in Vietnam. This is the basis for the writer to propose policy suggestions on public debt and economic development in Vietnam.

Key Words: Public Debt, Economic Growth, VAR Model, Granger Causality Analysis

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF INTERNAL AUDITOR ON AUDIT DELAY: EVIDANCE FROM INDONESIA

Rediyanto Putra*), Rahma Rina Wijayanti, Berlina Yudha Pratiwi, Oryza Ardhiarisca Public Sector Accounting Department, State Polytechnic of Jember *Email: [email protected]

ABSTRACT

This study aims to prove the influence of internal auditors on audit delay. This study also aims to prove the moderate effect of audit complexity and firm size on the influence of internal auditors on audit delay. This research is conducted on all public companies listed in Indonesia Stock Exchange during 2013 until 2015. The sample in this research consist of 390 companies. This research found that the audit delay time of public companies in Indonesia from 2013 until 2015 is between 6 days to 179 days. The results showed that internal auditors, audit complexity, and firm size proved to have an effect on audit delay. The results also show that only firm size has moderate effects on the influence of internal auditors on audit delay, while audit complexity is not proven to have moderate effects on the influence of internal auditors on audit delay.

Key Words: Audit Delay, Audit Complexity, Firm Size, Internal Auditor

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

EFFECT OF SYSTEM QUALITY AND SYSTEM DEVELOPMENT PROCESS ON PREVENTION OF COMPUTER FRAUD

Diana Frederica Department of Accounting, Faculty of Ecunomics and Business, Krida Wacana Christian University, Jakarta Email: [email protected]

ABSTRACT

The rapid advancement of technology has an impact on business changes. Conventional business is changing to e-commerce business. Evidently some businesses such as Matahari Departement Store, began to close some of its outlets and many start-up businesses are growing. This phenomenon has a good impact on the business world, but need to anticipate the negative impact, namely the action of computer fraud like the last case about the “pembobolan” site of Tiket.com. Therefore, the purpose of this study is to test and analyze whether the good quality of an e-commerce site and the quality of the system development process affect the prevention of computer fraud. Data analysis method used in this research is multiple linear regression analysis which tested using SPSS software. The result of this research is the quality of the system has a positive effect on the prevention of computer fraud and the quality of the system development process has no significant effect on the prevention of computer fraud. Based on the results of this study, e-commerce actors need to pay attention to the quality of e-commerce sites to prevent financial loss due to the actions of computer fraud.

Keywords: Computer Fraud, System Quality, System Development Process

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE ANALYSIS OF POTATO CHIPS PRODUCT FAILURE RISK IN WIDURI JOINT VENTURE GROUP

Dwi Septi Haryani*), Imran Ilyas, Satriadi Department of Management, STIE Pembangunan, Tanjungpinang *Email: [email protected]

ABSTRACT

The purpose of this research is to identify the risks of potato chips product failures, to measure and map the risk and formulating an effective risk mitigation strategy for Widuri joint venture group. This research uses qualitative approach. The method of risk management with Enterprise Risk Management (ERM). The location of the research is in Kijang City, Bintan, Kepulauan Riau. Data research obtained by interview, observation and documentation. The results showed that there are several factors that can cause the failure of the production process and the product itself which was an error in the selection of raw materials, passing the process of soaking potatoes, a mistake in the provision of lime paste, errors at uncontrolled fire, and neglect of human resources that have impact for entity. The impact of arising from risk was product destroyed, potatoes become scorched, and the potato chips would be easy to catch clod. The amount of risk experienced by Widuri joint venture group were reflected in the risk map formed on the measurement of risk based on probability and impact. Widuri joint venture group certainly have to develop a strategy for an effective risk mitigation were prioritized addressing the highest risk first to a lower risk so that the risk of product failure can be minimized.

Key Words: Risk Management, ERM, Product Failures

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

DETERMINING FACTORS OF ASSET REVALUATION POLICY IN FINANCIAL INSTITUTION: PRE AND POST ASSET REVALUATION POLICY FOR TAX PURPOSES

Nurmala Ahmar Department of Accounting, STIE Perbanas Surabaya Email: [email protected]

ABSTRACT

Regulation of fixed asset valuation is regulated in Minister of Finance Regulation Number 191/PMK.010/2015 regarding revaluation of fixed assets for tax purposes. This regulation contains tax incentives for companies that perform asset revaluation. The results of preliminary observations prove that after the regulation, the number of companies that do the asset revaluation increases. Firms that dominate is the financial institution sector, especially banking. This study aims to analyze the capability of operating cash flows, the level of risk, and the intensity of fixed assets against asset revaluation policies, pre and post implementation of PMK 191 in 2015. The results show that after the implementation of PMK 191/2015 the ability of operating cash flows, leverage, and fixed asset intensity affect the policy of asset revaluation higher than before. Future research should test another variables, for example, appraisal services, auditor services, corporate economic motivation, and bureaucratic processes related to asset revaluation.

Key Words: Asset Revaluation, Cash Flow From Operations, Leverage, Fixed Assets Intensity

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

MEASURING FINANCIAL PERFORMANCE PT ACE HARDWARE INDONESIA TBK THROUGH RATIO CALCULATION

Irwin Ananta Vidada*), Raden Mohammad Rizki Pahlevi, Ani Rakhmanita Department of English Literature, STIBA Nusa Mandiri, Tangerang Selatan Email: [email protected]

ABSTRACT

PT. ACE Hardware Indonesia Tbk is a retail company in the field of industrial and commercial equipment in Indonesia area. As Pioneer and Home & Complete Lifestyle Shop Center through Ace Hardware store outlets throughout the archipelago, Founded in 1995 as a subsidiary to PT Kawan Lama Sejahtera. Tracing the progress and observed the movement of figures on financial reports to object of interest as an analysis by counting the ratio of liquidity through ratio measurement, the ratio of leverage , the ratio of its profitability to show economic relations concerned the company. In this research the data collection was done through observation and the literature study to refer to data on a finance company. Research method in this paper is done quantitatively with ratio analysis approach. Referring to the result of the measurement of ratio in general the financial performance can be saidgood.

Key Words: Activity, Liquidity, Profitability, Solvency

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE INFLUENCES OF INSTITUTION GOVERNANCE, RISK MANAGEMENT AND ACCOUNTABILITY PERFORMANCE SYSTEM IMPLEMENTATATION TO FRAUD PREVENTION (Studies at Integrated Government Centralized of Banten Province)

David Pangaribuan Department of Accounting, Universitas Pembangunan Jaya, Tangerang Selatan Email: [email protected]

ABSTRACT

These study aim to analysis how influence institution governance, risk management, accountability performance system implementation to preventive of fraud financial management of local government. General purpose this research to explore how are institution governance, risk management and accountability performance system implementation. And special purposes research is hypothesis to testing. The object of research are Banten Province government, with respondent are structural of management on work unit of local government at government center of Banten Provinces. The structure of management which of can be respondent consists of levels II, III, and IV, are number 94 respondent. The results of hypothesis test shows; (1) the institution governance implementation have positive influences to fraud preventive. (b) institution governance implementations have positive influences to accountability performance systems, (c) risk management implementation have negative influences for fraud preventive, (d) risk management have positive influences for accountability performance systems, and (e) accountability performance system have positive influences for fraud prevention. Results of research give theory implication for development public sector accounting knowledge and special develop management accounting public sector, information accounting systems and strategic management accounting. By practice, the results of research have implication to improve finance management system of local government in Indonesia state. For decision maker, the results of research more important to approach judgement risk management in arrangement program and activity plans and public policy decision making process. The risk approach maybe decision released of conflict of interest and focus to improving continuously, ensure to obey regulation in organizations.

Key Words:Institution Governance, Risk Management, Accountability Performance Systems, Fraud Prevention

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

CONTRIBUTION OF VALUE ADDED HUMAN CAPITAL TO EMPLOYEE PRODUCTIVITY IN CRAFT CREATIVE INDUSTRY OF TASIKMALAYA

Lina Marlina*), Maman Sulaeman, A Mundzir Department of Computerized Accounting, Politeknik Triguna Tasikmalaya *Email: [email protected]

ABSTRACT

The creative industry is the focus of government to boost economic growth in recent decades. Creative industry is the utilization of talent, ideas, and creativity in generating creativity and creative power of individuals. Craft creative industry (kriya) sub-sector as a typical product of Tasikmalaya become focus of the researcher. The population of workers in the creative industries is dominated by high school graduates. It's interesting to measure the added value and productivity. This study aims to measure the contribution and influence of value added human capital (VAHU) on emplyee productivity (EP). VAHU is one component of the value added inlellectual coefficient (VAIC) Method developed by Pulic. The study focuses on VAHU because the research sphere is related to the workforce. The results of the study are expected to help creative industry entrepreneurs and decision makers to make policies related to a competent labor supply program. This research uses quantitative descriptive analysis with primary and secondary data. Documentation is taken from company reports recorded in the industry and trade offices in Tasikmalaya for the last six years. Random sampling includes the creative industries of embroidery craft, footwear, furniture, batik, and mendong (wicker). The results showed that the footwear craft industry reached the highest VAHU and the lowest mendong industry. The highest EP is seen in the embroidery industry and the lowest furniture industry. While compliance between variables in this study showed that VAHU no significant effect on EP.

Key Words: Value Added Human Capital, Employee Productivity

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

SMALL AND MEDIUM ENTREPRENEURS IN INDONESIA GO GLOBAL: CHALLENGES AND THE PROBLEMS

Evalina Politeknik LP3I Jakarta Email: [email protected]

ABSTRACT

Globalization is representing challenge and opportunity to the international marketer. More integrated countries on a regional basis formed trading block, encourage volume international trade and investment, 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 of SME 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.

Key Words: Challenges, Globalization, Problems,Small and Medium Entrepreneurs (SME)

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF TIME BUDGET PRESSURE, LOCUS OF CONTROL, ORGANIZATIONAL COMMITMENT, AND PERFORMANCE AUDITOR OF AUDITOR DYSFUNCTIONAL BEHAVIORS (An Empirical Study in Public Accountant Firm DKI Jakarta)

Wanda Fitria Yanti Department of Accounting, Faculty of Economics, Sultan Ageng Tirtayasa University, Serang Email: [email protected]

ABSTRACT

The purpose this study to examine the The Effect of Time Budget Pressure, locus of control, organizational commitment, and performance auditor of auditor dysfunctional behaviors (an empirical study in public accountant firm DKI jakarta). This reseach uses primary data collected directly from respondents. Method of determining the sample in this reseach is purposive sampling technique based on the consideration. Population in this resech is the auditors who work at public accountant firm DKI Jakarta. And sample in this reseach used 50 auditors who worked at public accountant firms registered at Institut Akuntan Publik Indonesia (IAPI) Jakarta 2016. This study tested using data quality, classic assumtion test and linear regression analysis using SPSS for windows 23. Based on the results of the analysis can be concluded that time budget pressure in positive and significant toward dysfunctional audit behavior while the locus of control is positive but no significant to dysfunctional audit behavior. Variable organizational commitment an performance auditor negative influential and significant to dysfunctional audit behavior.

Key Words: Time Budget Pressure, Locus of Control, Organizational Commitment, Performance auditor, Dysfunctional Audit Behavior

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE INFLUENCE OF MANAGERIAL OWNERSHIP, EARNINGS MANAGEMENT, INTELLECTUAL CAPITAL, AND TAX AGGRESSIVENESS TO FIRM VALUE

Mutia Zahra *), Rosita Wulandari, Syafrizal Department of Accounting, Faculty of Economics, Pamulang University, Tangerang Selatan *Email: [email protected]

ABSTRACT

This study aims to examine the factors that affect the value of the company. The independent variable used is Managerial Ownership, Profit Management, Intellectual Capital and Aggressive Tax Action.This research method uses secondary data types. The sample of this research is manufacturing company of industrial sector of consumer goods listed in the Indonesia Stock Exchange. The sample was chosen by purposive sampling. The number of companies taken as the sample is 10 companies 2011-2015 period. To test the hypothesis, this study uses a significant level of 0:05, it shows that managerial ownership, management and aggressive tax earnings measures have no significant effect on firm value, while intellectual capital has a positive and significant influence on firm value.

Key Words: Managerial Ownership, Earnings Management, Intellectual Capital, Tax Aggressiveness, Firm Value

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF ACCOUNTING PLANT ASSETSANDLEADING COMMITMENT TO GOOD CORPORATEGOVERNANCE AND EFFECT PERFORMANCE FINANCE IN PERUM PERHUTANI HOLDING: DRAFT A PROPOSAL

Retno Martanti Endah Lestari*), Ida Farida Accounting Departement, Economics Faculty, Pakuan University, Bogor *Email: [email protected]

ABSTRACT

This paper discuss about PSAK 69 agriculture with specific focus on accounting of plant assets can effect performance finance in Perhutani holding, Indonesia. Biological asset are plants and animals undergoing biological transformations. Biological transformation consists of the process of growing, developing, producing and ready quotes that lead to changes both qualitatively and quantitatively. This raises the needs of various parties regarding the ability of the aplication of PSAK 69 in biological asset, especially on the use of present value of the model of cash inflows in the future to determine the fair value of biological asset certain categories. The results of the proposed study would hopefully assist in the development of an alternative fair value model in valuing plant assets supported by leading commitment and subsequently lead to good corporate governance specifically on the performance finance.

Key Words: Accounting of Plant Assets, Performance Finance

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF CREDIT RISK AND LIQUIDITY RISK AGAINST SYSTEMIC RISK IN ASEAN-4 BANKS

Rinda Siaga Pangestuti Department of Accounting, Faculty of Economics, Universitas Islam “45” Bekasi Email:[email protected]

ABSTRACT

This study examines the effect of credit risk dan liquidity risk on the potential increases in systemic risk of the banking sector in ASEAN-4. Two systemic risk measures, namely dCoVaR (Girardi and Ergun, 2013) and MES (Acharya, 2010) are used in order to evaluate the effect of credit risk and liquidity risk on systemic risk of individual bank and systemic risk when the market is in distress. The result from the regressions show that credit risk and liquidity risk affect systemic risk at the market distress, meanwhile, credit risk and liquidity risk do not affect systemic risk of individual bank. That crisis affects systemic risk is found by the two regressions in ASEAN-4. The result is interesting because when the regression analysis between credit risk and liquidity risk against systemic risk for each country is conducted, only banks in the Philippines and Thailand show the influence of credit risk on systemic risk, but not in Indonesia and Malaysia. However, when the analysis is conducted for all the countries, there is a positive and significant effect of crisis on systemic risk in ASEAN-4. The second analysis is conducted to examine the effect of credit risk and liquidity risk against systemic risk when the market is in distress. The results show that credit risk and liquidity risk significantly effect systemic risk at the market distress.

Key Words: Systemic Risk, Credit Risk, Liquidity Risk

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

INTELLECTUAL CAPITAL AND PROFITABILITY TOWARDS FIRM VALUE:ANALYSIS USING QUANTILE REGRESSION APPROACH

Mohammad Herli Department of Accounting, Faculty of Economics and Business, Wiraraja University, Sumenep Doctoral Program of Accounting Science, Airlangga University, Surabaya Email: [email protected]

Hafidhah Department of Accounting, Faculty of Economics and Business, Wiraraja University, Sumenep

ABSTRACT

This study aims to analyze the influence of intellectual capital and profitabilitytowards firm value. This is caused by the inconsistency of research result of the variable influence. The research data are 26 companies incorporated in the LQ45 company, thecompanies selected are the companies owned large capitalization value, so that they are appropriate for this research topic. The research data is analyzed using quantile regression. Researcher believes that the inconsistency of the research result is due to the use of OLS regression model producing biased estimate. Quantile regression method can overcome the weakness of regression model with OLS approach because it can produce estimation value on the different level.The result shows that intellectual capital and profitability have significant influencetowards firm value on the different quantile (levels). Neither intellectual capital nor profitability has no influence on low quantile. This means that both independent variables have impact to the increasing of firm value on the quantile more than 0.2. It is different from profitability that continuously give impact on the high quantile, the intellectual capital will not give impact on firm value when it is on the high quantile (quintiles 0.8 to 0.95).

Key Words: Quantile Regression, Intellectual Capital, Profitability, Firm Value

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

UNIVERSITY SOCIAL RESPONSIBILITY (USR): A STUDY OF TOP INDONESIAN UNIVERSITIES

Christine Setiawan*), Arthik Davianti Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University, Salatiga *Email: [email protected]

ABSTRACT

Universities, as educational institutions, have grown its roles not only in academic settings but also in social and environmental developments. This study aims to seek evidence through analyzing the extent of university social responsibility by top Indonesian universities, particularly in directing the students to be socially responsible future leaders. The study identified University Social Responsibility (USR) practices status among top universities in Indonesia. Furthermore, it described the university’s consciousness about the importance of implementing social responsibility in an educational institution. The data was based on a purposive sampling of Indonesia top universities ranked by Kementerian Riset, Teknologi, dan Pendidikan Tinggi (Ministry of Research, Technology, and Higher Education). This study utilized a descriptive qualitative method by applying content analysis techniques to examine the selected universities’ websites. The ground for the analysis was the ISO 26000 Social Responsibility Guidance Standard. The results of this study showed that top universities in Indonesia have directed and promoted social responsibility practices to create ethical and socially responsible scholars. The actions were related to organizational governance, human rights, labor practices, the environment, fair operating practices, consumer, community involvement and development issues. This study also revealed the importance of incorporating social responsibility concept and practice for students in creating more opportunities to engage with society.

Key Words: University, Social Responsibility, ISO 26000

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

A MANUFACTURING INDUSTRY FRAMEWORK THAT HAS IMPLICATIONS FOR THE LEAN ACCOUNTING

Mumpuni Wahyudiarti Sitoresmi*),Arry Eksandy Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Tangerang *Email: [email protected]

ABSTRACT

This study aimed to examine the factors that affect application of lean accounting at Astra International, Tbk Group companies.This study used a sample of Astra International, Tbk group companies that was selected by cluster random sampling base method.From the results of data obtained Astra Motor Components sub-sector was only sector companies that implemented lean accounting with the observational of 8 others sub-sector.Data analysis techniques used multiple linear regression analysis with IBM SPSS STATISTIC 24 program. The results of this study indicates that Continuous Improvement (CI) and Value Stream Cost (VSC) had positive and Value Stream Cost (VSC) had negative effect to implementation of lean accounting. But Just In Time (JIT) had no effect to implementation of lean accounting.

Key Words: Lean Accounting, Continuous Improvement (CI), Value Stream Cost (VSC), Balanced Score Card (BSC), Just In Time (JIT)

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

OPERATIONAL AUDIT FROM THE PROCEDURES PROVIDING LOAN CREDIT FOR PREVENTING PROBLEMS CREDIT (The Case of Bank Sumsel Babel)

Rika Henda Safitri*), Abukosim, Muhammad Nopri Ismanda Department of Accounting, Faculty of Economics, Sriwijaya University, Palembang *Email: [email protected]

ABSTRACT

The purpose of this research is to know the procedure of giving working capital loan at Bank Sumsel Babel, to know whether the procedure of Working Capital Credit at Bank Sumsel Babel has been run in accordance with prevailing regulation in Bank Sumsel Babel, and also effort to prevent problem loans through operational audit. The research method used in this paper is descriptive analysis with data collection techniques in the form of observation and interview with Credit Division Bank Sumsel Babel. The results of this study indicate that from the five stages in the provision of working capital loans, there are several findings that exist at the stage of credit analysis and in the credit supervision stage. In the credit analysis phase of credit application instrument documents (PAK) in the form of MPK and FIP is not prepared in accordance with the guidance book of credit (BPP) of Bank Sumsel Babel. In the credit supervision stage, credit analyst of Bank Sumsel Babel does not compose FRP where the document is an important document to monitor the progress of the debtor in terms of future business prospects. The weakness has a significant impact on the provision of Bank Sumsel Babel where the weakness can lead to the risk of bad debts as a result of the wrong rating of the working capital creditors of Bank Sumsel Babel.

Key Words: Non Performing Loans, Operational Audit, Procedure, Working Capital Loan

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE INFLUENCE OF COMPANY SIZE, PROFITABILITY AND FINANCIAL LEVERAGE ON INCOME SMOOTHING (Empirical Study: At Manufacturing Companies Listed on BEI Period 2014-2016)

Regina Fatmanisa Yogisworo*), Noegrahini Lastiningsih, Husnah Nur Laela Ermaya Department of Accounting, Faculty of Economic and Business, Pembangunan Nasional “Veteran” Jakarta University *Email:[email protected]

ABSTRACT

This study was conducted to examine the effect of company size, profitability, and financial leverage on income smoothing on manufacturing companies in Indonesia Stock Exchange (BEI) in the period 2014-2016. The independent variables in this study were company size, profitability and financial leverage. The dependent variable in this study was income smoothing. The population in this study were 146 manufacturing companies listed in Indonesia Stock Exchange (BEI) on 2014-2016 period selected by using purposive sampling method. The data were obtain from the company’s financial statements that were published at Indonesia Stock Exchange (BEI). Obtained a total sample of 63 companies. The data in this research was secondary data. The analysis technique used was multiple linear regression at the 5% significance level. The study showed that income smoothing action was affected significantly by company size, profitability, and financial leverage at 10,3% level, in which the significant variables that affected were profitability and financial leverage at the level of 0,1% and 2,2% respectively. However, company size variable has no significant effect on income smoothing action, because the significance levelwere above 5%.

Key Words: Company Size, Profitability, Financial Leverage and Income Smoothing

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE SEVERAL OF INFLUENCE SYSTEM INFORMATION QUALITY TO USER SATISFACTION AND ITS IMPLICATION ON INDIVIDUAL PERFORMANCE (Empirical Study International Freight Forwarding)

Sri Anjarwati*), Apollo Magister Accounting, Mercu Buana University, Jakarta *Email : [email protected]

ABSTRACT

Research aimed to analyze the several of influence system quality, information quality and perceived usefulness to user satisfaction on finance accounting software and its impact on individual performance (Empirical International Freight Forwarding). Sampling technique is using purposing sampling based on questionnaires distributed to users of finance accounting software who work at International Freight Forwarding. The number of studied samples are 200 respondents. The analytical method used by Structure Equation Models (SEM) with Lisrel 8.75 full version. The result of study show that system quality and information quality have significant influence the perceived usefulness. System quality, information quality and perceived usefulness have significant influence to user satisfaction. User satisfaction has significant influence to individual performance. The highest influence from overall model is shown by the influence of system quality on perceived usefulness.

Key Words: System Information, Perceived Usefulness, Satisfaction, Performance

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

FRAUDULENT FINANCIAL STATEMENT BASED OF FRAUD DIAMOND THEORY: A STUDY OF THE BANKING SECTOR IN INDONESIA

Imang Dapit Pamungkas Ph.D Program ofDiponegoro University Faculty of Economics, Universityof Pekalongan Email: [email protected]

Tarmizi Achmad Faculty of Economics and Business, Diponegoro University, Semarang

Muammar Khaddafi Faculty of Economics, Malikussaleh University, Lhokseumawe

ABSTRACT

The research aims purpose to analyze whether external pressure, financial stability, financial targets, ineffective mentoring, rationalization, and capability effect on fraudulent financial statements. This study took a banking company listed on the Indonesia Stock Exchange with a total sample of 87 banking companies in 2011-2016. Based on the results of research using regression analysis. Only external variables of pressure and financial targets have a positive effect on fraudulent financial statements. For financial variable stability and ability have a negative impact on fraudulent financial statements. While other variables such as ineffective assistance and rationalization do not affect fraudulent financial statements.

Key Words: Fraudulent Financial Statement, Fraud Diamond

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

EFFECT OF COMPETENCE AND AUDITOR INTEGRITY TO THE AUDIT QUALITY IN THE INSPECTORATE REGENCY OF SERANG (INSPEKTORAT KABUPATEN SERANG)

Verliani Dasmaran*), Alpia Aliana Lukman Department of Accounting, Faculty of Economics,Mathla’ul AnwarUniversity, Serang *Email: [email protected]

ABSTRACT

Research Objectives to know how the auditor's competence and integrity of the auditor has to affect the quality of audit. The object of research is the district inspectorate attack. The population of the research is all civil servants (ASN) working on Inspectorate Serang regency, and samples of research taken in this research are as many as 32 (thirty two) people, with purposive sampling. Quantitative research method by using questioner in each research variable by using some indicators. The result of the research proves that Audit Competence has a positive effect on audit quality and integrity of auditor positively to audit quality.

Key Words: Competency Auditor,Integrity Auditor, Quality Audit

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

EFFECT OF EDUCATION FUND, THE NUMBER OF INFRASTRUCTURE, HR EFFECTIVENESS OF TEACHER EDUCATION PROGRAM

Selfiani Faculty of Economics,Mathla'ul Anwar University,Serang Email: [email protected]

ABSTRACT

This study aims to determine the effect of education funds, the amount of infrastructure, human resources of teachers to the effectiveness of education programs. The population in this study is sepill provincial education in Indonesia in 2016. The sample amounted to 34 provinces with the observation of 34 local revenue balance. The observation is conducted for one year, ie in 2016. The Data used are secondary Data, among others derived from the income balance of the province in Indonesia, especially the vocational school is determined through purposive sampling. Data analysis was done by hypothesis testing by linear regression method. The results of this study indicate that funds educational, teaching personnel affect the effectiveness of educational programs, while the amount of infrastructure does not affect the effectiveness of educational programs.

Key Words: Education Fund, the School Operational Assistance (BOS), Total Infrastructure, Teaching Personnel, Education Program Effectiveness

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

PROFITABILITY, LEVERAGE, SIZE OF COMPANY TOWARDS TAX AVOIDANCE

Kimsen*), Imas Kismanah, Siti Masitoh Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Tangerang *Email: [email protected]

ABSTRACT

The purpose of this research is to know the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), and Asset to Tax Avoidance (TA) partially and Together in the Sector of Aneka Industri company listed in Indonesia Stock Exchange (IDX) . The research period used is 5 years the period 2012-2016. The study population includes all industry miscellaneous sectors listed in Indonesia Stock Exchange (IDX) period 2012- 2016. Sampling technique using purposive sampling technique. Based on the predetermined criteria, the sample size is 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. Data analysis method used is panel data regression analysis. The result of UJi F explains that the model in this research is feasible so that the test is continued with the t test and the significance test, which shows that the Return On Assets have an effect on Tax Avoidance, Debt to Equity Ratio has positive influence on Tax Avoidance, Ln Assets Negative to Tax Avoidance.

Key Words: Tax Avoidance, Return On Assets, Debt To Equity Rasio, Asset

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT ON IMPLEMENTATION OF PUBLIC ACCOUNTANT PROFESSIONS ACT ON THE INTEREST OF STUDENTS BEING PUBLIC ACCOUNTANTS (CASE STUDY IN PAKUAN UNIVERSITY)

May Mulyaningsih Department of Accounting, Faculty of Economics,Pakuan University, Bogor Email: [email protected]

ABSTRACT

This research examines perception, motivation, and attitude on public accountant influenced the interest of undergraduate accounting students toward the profession in Indonesia due to Act No. 5 Year 2011 about Public Accountant. Population in this research are undergraduate accounting students who are taking Auditing II subject in Pakuan University (358 students). Total sample student determined by using Slovin Formula with 4% significant error level (228 students). Qualitatif data type that used in this research is primary data which is collected using survey method by distributing the quesioner. Independent variables (perception, motivation, and attitude) also dependent variabel (interest) which are interval scale are measured using Likert scale. The validity test with Product Moment correlation formula and the realibility test with Spearman Brown formula are used for examining data quality. The classic assumption tests which are consist of normality test, multicolinearity test, and heteroscedastisity test are used for testing all hypothesis. Hypothesis also tested by using regression with double regression analysis equation. Results show that perception and motivation on public accountant partially, influenced the interest of undergraduate accounting students in Pakuan University toward public accountant. While attitude on public accountant partially, not influenced the interest of undergraduate accounting students in Pakuan University toward public accountant.

Key Words: Perception, Motivation, Attitude, Interest, Public Accountant, Act No. 5 Year 2011 aboutPublic Accountant

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE INFLUENCE OF AUDIT OPINION TO THE COMPANY STOCK PRICE

Mochamad Muslih Department of Accounting, STIE Tri Bhakti Doctoral Program, Trisakti University, Jakarta Email: [email protected]

Muhd. Nuryatno Amin Department of Accounting, Faculty of Economics and Business, Trisakti University, Jakarta

ABSTRACT

From the results of previous studies there are still different conclusions about the effect of audit opinion on the movement of stock prices company. Some research concludes that the influence of audit opinion on stock price movement is significant, some research concludes that audit opinion does not significantly influence stock price movement. The purpose of this study is to study the effect of audit opinions contained in the audit report on the stock price of the company. Corporate profits and firm size are added to the research model as control variables. The sample companies are companies listed on the Indonesia Stock Exchange. 10 (ten) companies are used as research samples with panel data. Measurements were made to 4 variables in the research model. The data used are secondary data taken from the Indonesia Stock Exchange database and firms’ annual report. The result of this research shows that the influence of audit opinion on stock price movement is not significant. Reports of the audit results turned out to be underutilized by potential investors in the decision-making process. From a signalling theory point of view, the audit report does not provide useful information to potential investors. This situation may be due to the condition of the Indonesian stock market where most of the potential investors do not understand the meaning of the auditor's opinion. Conversely, corporate earnings have a very significant effect on stock price movements.

Key Words: Audit Opinion, Company Profit, Firm Size, Stock Price, Signaling Theory

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE INFLUENCE OF PROFESSIONAL COMMITMENT, JOB STRESS AND JOB SATISFACTION TOWARDS TURNOVER INTENTION (An Empirical Studyin Auditors of Public Accountants FirminDKIJakarta)

Nurhalipah Abidin Department of Accounting, Economic and Business Faculty, Sultan Ageng Tirtayasa University, Serang Email: [email protected]

ABSTRACT

This study aims to analyze the influence of Professional Commitment, Job Stress, and Job Satisfaction to Turnover Intention. Data obtained from questionnaires that have been spread and selected respondents who complete the questionnaire as a sample of the study. This research was conducted at Public Accounting Firm in DKI Jakarta area, with the object of research is Auditor. The data was collectedby survey to 40auditorusing aconveniencesamplingmethod. This studyusesmultipleregressionanalysisusing thesoftwareStatisticalPackageforSocialScience (SPSS) version23. The findingsof this study isthe affective professional commitment, continuance professional commitment, normative professional commitment have anegative andsignificant effecton the behavior ofturnoverintention. Job stresshave a positiveand significant impact onthe behavior ofturnoverintention, butthe Job Satisfactionvariableis negative andnot significant to thebehavior ofturnoverintention.

Key Words: Affective Professional Commitment, Continuance Professional Commitment, Normative Professional Commitment, Job Stress, Job Satisfaction, Turnover Intention

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EARTH BUILDING TAX AMNESTY SELECTION IN INCREASING LOCAL ORIGINAL INCOME

Faisal Faculty of Industry Creative and Telematics, University of Trilogi, Jakarta Email:[email protected]

ABSTRACT

Earth and building taxes are part of the local original income. The local government needs substantial funds in the procurement of its own local budgets and it is hoped that local governments will no longer rely on the central government. The purpose of this research is to increase local original income and reduce the dependence of local governments on assistance from the central government. The problem is how to choose the exemption of earth building tax for people who have a taxable value of less than one billion rupiah on the other hand however the earth building tax can increase local original income from earth building tax payers with the sale value of taxable objects of more than one billion rupiah. This problem can be overcome by using the multi-criteria decision making and analytical hierarchy process method using expert choice software computer. This method is chosen because it is able to choose the best alternative from several alternatives to solve the problem of election of the exemption of earth building tax selection object. The conclusion of the research is choosing the option of exemption 66.9% and 33.3% choosing re-taxing option with the inconsistency ratio value of 0.02.

Key Words: Analytical Hierarchy Process, Exemption of Earth Building Tax, Expert Choice, Local Original Income

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

ANALYSIS OF PUBLIC PERCEPTION AND INTEREST IN THE DECISION TO CHOOSE ACCOUNTING MAJOR

Hendi Prihanto*), Watriningsih Department of Accounting, Faculty of Economics and Business, Prof.Dr.Moestopo (Beragama) University, Jakarta *Email: [email protected]

ABSTRACT

This study aims to find out the influence of public perception and interest on the decision to choose accounting major. The population of the study is high schools in Jakarta. The data is collected using clusters in South Jakarta. The data is obtained by distributing questionnaires to the students in twelfth grade who will continue their study to higher education. This study applies quantitative method with causal relationship to determine the influence of the independent variables (perception and interest) on the dependent variable (public decision to choose accounting department). Research findings show that the perception and interest partially influence the decision to choose in positive and significant manner.

Key Words: Perception, Interest, Decision to Choose, Accounting

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

STUDY ON ROLE OF RURAL BANK INDUSTRY IN SUPPORTING MICRO, SMALL AND MEDIUM ENTERPRISE IN INDONESIA

Surya Budiman Department of Industrial Engineering, Faculty of Engineering, Pamulang Univesity, Tangerang Selatan Email:[email protected]

ABSTRACT

This study examines the Role of Rural Bank Industry in Supporting Micro, Small and Medium Enterprises (MSMEs) in Indonesia. In this research, Rural Banks have a very tight competition in the banking world and other financial institutions. In accordance with the size of the Rural Bank's assets, it should be devoted to serving the middle and lower society and financing MSMEs.The results show that Rural Bank is the spearhead for small communities and MSMEs entrepreneurs in providing financing to them; The existence of Rural Bank should be maintained as the spearhead of the nation's economy; The contribution of Rural Banks in MSME financing should continue to be improved.Based on the result of research can researcher make recommendation that Rural Bank must continue to do internal revamping; In addition, promotion to introduce Rural Bank to the community must be done continuously; On the other hand, the government with Perbarindo as a container of Rural Bank should continue to make policies that support the development of Rural Banks.

Key Words: Rural Bank, MSMEs, Internal Revamping, Regulation

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

FACTORS THAT INFLUENCE STUDENT INTENTIONS TOWARDS ACCOUNTING MAJOR IN INDONESIA

Rudiyanto*), Ela Widasari Department of Accounting, STIE La Tansa Mashiro, Lebak *Email: [email protected]

ABSTRACT

This study aims to measure the intentions of students majoring in accounting based on several proposed variables. The three possible variables have a direct influence on student intentions to accounting major are extrinsic motivation, career expectations, and the perspective of the accounting profession. The findings of this study are expected to assist accounting educators and accounting education institutions in making accurate strategic decisions appropriate especially to attract students into the accounting program.Data were collected through a questionnaire given directly to accounting and non-accounting students during classroom learning. The total sample is 230 consisting of 181 accounting students and 49 management students.Analysis of the results using Partial Least Squares with XLSTAT Software 2014, through two types of statistical procedures applied for data analysis. First, the statistical method for knowing the construct reliability forms. After the construct of each variable stated reliable, then we analyze based on the level of relationship and influence each variable.The results show that career expectations constructed by higher income in the accounting field influence predominantly on students' intentions to study or choose accounting majors. External encouragement (extrinsic motivation) becomes the second stages, peer influence can play a significant role.

Key Words: Accounting Major Choice, Accounting Education, Accounting Intentions, Students’ Perceptions of Accounting

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

INFLUENCE OF FORMAL KNOWLEDGE OF TAXPAYER AND TAX AWARENESS AGAINST COMPLIANCE OF TAX MOTOR VEHICLES (Car Taxpayer Case Study in SAMSAT POLDA Jakarta Selatan)

Tyas Pambudi Raharjo, Licke Bieattant Department of Accounting, Economic and Business Faculty, Trisakti University, Jakarta Email: [email protected]

ABSTRACT

The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of motor vehicle taxpayers in the company SAMSAT POLDA South Jakarta. The data used is primary data by distributing questionnaires to the Motor Vehicle Taxpayer registered in the Office of South Jakarta Police SAMSAT. The population that will be the object of research are all motor vehicle taxpayers registered in the Office of SAMSAT POLDA South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method.The results showed that the formal knowledge of taxpayers have a significant positive effect on compliance of motor vehicle taxpayers. The results of this study also concluded that together the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of motor vehicle taxpayers.

KeyWords: Formal Knowledge of The Taxpayer, The Consciousness of The Taxpayer, The Compliance of The Motor Vehicle Taxpayer

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

EFFECT OF THE INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK ON STOCK RETURN (Study on The Pharmaceutical Company Listed in Indonesia Stock Exchange)

Arna Suryani*), Marissa Putriana, Susi Artati Department of Magister Management, Faculty of Economics, Batanghari University, Jambi *Email: [email protected]

ABSTRACT

This study aimed to examine the effect of investment opportunity set theproxied by the Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Earning per Share (EPS) and Capital Expenditures to Book Value of Assets (CEBVA) against business risks and the impact on returns stock. The object of this research Pharmaceutical companies listed on the stock exchange. This study usingmethod purposive sampling of sampling and research conducted over 4 years of observations in year 2013-2016, and was elected as many as 8 samples manufacturing company with 32 observations. Tests on the variables of the study carried out by using analysis Path (path analysis.) Using the classical assumption test, the correlation coefficient, regression coefficient, with residual path coefficients interpretation and analysis by F-test and t-test. The test results on the model of the first lane shows that the proxy IOS namely Market to Book Value of Equity (MBVE), Earning per share (EPS) and Capital Expenditures to Book Value of Assets (CEBVA) has a negative influence and significant business risks, while the Market to Book Value of Equity (MBVE) has a positive and significant influence on businessrisk.As for the two lines to indirectly affect all of the independent variables on stock returns through the business risk. This suggests that the large investment opportunities, the greater the assets used and increasingly high business risk would be borne, it is a positive influence on returns.

Key Words: Investment Oppurtunity Set (IOS), Business Risk, Stock Return, Pharmaceutical Companies

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE STRATEGIC MANAGEMENT OF LAKE TOBA TOURISM DEVELOPMENT

Posma Sariguna Johnson Kennedy Department of Management, Faculty of Economic and Business, Christian University of Indonesia, Jakarta Email: [email protected]

ABSTRACT

To fulfill SDGs (Sustainable Development Goals) which is a document that will become a reference in the framework of development of countries in the world, the suistainable tourism issue for welfare is very important.The government wants to make Lake Toba as one of the priority tourist destinations. Things to note are the demand and supply side of the destination. Lake Toba with the beauty of the largest volcanic caldera in the world can invite demand for both domestic and foreign tourists. From the supply side, it is important to improve the environmental condition of the lake itself and how the infrastructure to reach the tourist destinations. The main purpose of this paper is to create a strategic management by identifying problems through SWOT analysis (strengths, weaknesses, opportunities and threats). The research method used is qualitative method by considering the steps of making strategic management. The strategy seenis the choice of business as usual strategy without any significant change, or the best strategy with various development, for nature conservation, infrastructure and accommodation. The government wants the best strategy with various implementations to prepare Lake Toba as a world tourism destination.

Key Words: Lake Toba, Strategic Management, SWOT Analysis, Tourism Destination

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE ROLE OF PUBLIC ACCOUNTANTS TO THE SUCCESS OF TAX AMNESTY IN FINANCIAL INSTITUTIONS AND BANKING IN INDONESIA

Nurmala Ahmar Department of Accounting, STIE Perbanas Surabaya Email:[email protected]

ABSTRACT

PMK No. 118/2016 provides an opportunity for taxpayers whether or not to participate in tax amnesty, to improve compliance. How to report the property that has not been listed, both in the statement of wealth and annual tax notification. This phenomenon motivates empirical evidence of the role of accountants for the success of tax amnesty in financial institutions and banking in Indonesia. The period of this research is done during the implementation of tax amnesty policy, 2016. The results show that public accountants have an important role in the implementation of tax amnesty policy in Indonesia. Future research can observe the same thing in other sectors and test the antecedent and the impact tax amnesty.

Key Words: Public Accountant, Big Four, Tax Amnesty, Financial Institution

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

EFFECT OF INVESTMENT DECISION AND DEVIDEN POLICY TO THE VALUE OF THE COMPANY PT. ASTRA ARGO LESTARI Tbk IN 2009-2015

Rukmini*), N.Rusnaeni Department of Management, Faculty of Economics, Pamulang University, Tangerang Selatan Email: [email protected]

ABSTRACT

The purpose of this research is to know the influence of investment decision (TAG) to company value (PBV) of PT Astra Argo Lestari Tbk, to know the influence of dividend policy to PTVVA value to know influence of investment decision and dividend policy to PT Astra Argo Lestari Tbk's value from 2009-2015. Scriptcollection method in this final project using documentation method, research library, and internet research. While the data analysis method used is descriptive statistical analysis, simple linear regression analysis and multiple hypothesis test. The author conducted a study at the Indonesian Capital Market Electronic Library (ICaMEL) located at the Jakarta Stock Exchange building. The object of study in this research is how big influence of decision of investment and policy of dividend to PT Astra Argo Lestari company value. Based on the result of research using SPSS 23, it is found that investment decision influence 17% to company value, dividend policy influence 45% to company value and investment decision and dividend policy together influence 90,8% 9.2% other variables not examined in this study.

Key Words: Investment Decision, Dividend Policy, Corporate Value

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

CASE ANALYSIS OF AR-RAHN ACCEPTANCE AND ACCOUNTING TREATMENT ACCORDING TO SFAS 107 CASE STUDY OF WEST JAVA BANK SYARIAH TANGERANG BRANCH

Srie Nuning Mulatsih*), Nela Dharmayanti, Budiastuti Fatkar Department of Accounting, Faculty of Economics, Universitas Islam Syekh-Yusuf, Tangerang *Email: [email protected]

ABSTRACT

This research aims to know the implementation of accounting gold investment product at Bank Jawa Barat Syariah brand Tangerang. That BJB Syariah murabahah and rahn based on PSAK107.This research is descriptive qualitative research, a method that is done is to interpret and said data concerned with the current situation, attitudes and opinion that accur in the relationship between the variable, the different between fact, the effect of the condition, and others. Data processing method using interviews and accompanied with documents related the research. The result showed that the accounting treatment that the recognition, measurement, presentation recognition of Bank BJB Syariah ar-rahn are inaccordance with PSAK 107.

Key Words: Accounting, Gold Investment, Rahn, PSAK 107

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

INFLUENCE OF FIRM SIZE, AUDIT OPINION, SIZE OF AUDIT FIRM AND LIQUIDITY TO AUDIT DELAY (Empirical Study on Manufacturing Companies Listed on The Indonesian Sharia Stock Index 2011-2016)

Siti Nurparida Department of Accounting, Faculty of Economics and Business, University of Sultan Ageng Tirtayasa, Serang Email:[email protected]

ABSTRACT

Audit delay Audit delay is the length of time, usually in days unit, needed by an auditor in finishing an audit, from the date of a book annual closure until the date of audit report publication. Bapepam obligates every public company to publishes their annual reports as late as the third month after the end date of the annual financial report. This research aims to learn the influence of company size, audit opinion, Size of audit firm, and liquidity on audit delay on manufacturing companies registered in Indonesian Sharia Stock Index (ISSI) within 2011-2016 period. Purposive sampling method is used to gather samples. Double linear regression is used for data analysis. This research indicates that company size significantly and negatively affects audit delay, audit opinion significantly and positively affects audit delay, while Size of audit firm and liquidity are ineffective towards audit delay.

Key Words: Audit Delay, Company Size, Audit Opinion, Size of Audit Firm, Liquidity

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

COMPARISON OF THE EFFECT OF FOREIGN DEBT ON ECONOMIC GROWTH OF INDONESIA IN THREE PERIODS OF GOVERNMENT

Endang Kusdiah Ningsih*), Esty Naruliza, Asma Mario Faculty of Economics, IBA University, Palembang *Email: [email protected]

ABSTRACT

This purpose of this article is to determine the ratio of the effect of foreign debt on economic growth. Since the reign of the Old Order up to the reign of the Reform Order to date, the Indonesian government has always done debt (overseas loans). So as if the growth that accomplished by the Indonesian economy each year cannot be separated from foreign debt.The data used are secondary data obtained from the Central Bureau of Statistics and Bank Indonesia. The analysis technique to be used is Quantitative Descriptive Method. The results of hypothesis test show that the effect of foreign debt on economic growth only during the Reform Order.

Key Words: Foreign Debt, Economic Growth

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

ANALYSIS OF FINANCIAL PERFORMANCE PT. ANEKA TAMBANG TBK. PERIOD 2012-2016

Dian Indah Sari Department of Informatics Management, Academy of Information & Computer Management(AMIK) Bina Sarana Informatika, Bekasi Email: [email protected]

ABSTRACT

Each company can assess the financial performance of the company each period whether it reaches a predetermined target and can assess the company's ability to effectively empower the company's resources by using financial ratios. From the resulting performance can be used as an evaluation of things that need to be done in the future so that management performance can be improved in accordance with the target company. This study aims to determine the development of ANTAM's financial performance during the period 2012 to 2016. Research methods used in this study include non-behavioral observation that is obtaining secondary data obtained from ANTAM financial statements during the period 2012 to 2016 can be seen on the BEI, obtain data through literature sources related to theoretical foundations such as books and internet as well as literature related to financial performance, horizontal ratio analysis technique is the analysis done by comparing the results of financial ratios for some periods, so that can be obtained the results of analysis. From this research can be concluded as follows PT. ANTAM Tbk is able to pay its obligations to third parties that are due soon. PT. ANTAM Tbk is less able to make a profit. Companies are less efficient and less effective in running the company's operations for profit. Companies are less productive in utilizing the entire company's funds. PT. ANTAM Tbk is able to meet its financial obligations if the company is liquidated both short-term and long-term liabilities.

Key Words: Financial Ratios, Liquidity, Profitability, Solvency

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON EARNINGS MANAGEMENT ACTIVITIES (Empirical Study in Manufacturing Companies of Food and Beverage Sub Sectors Listed On Stock Exchange of Indonesia 2012-2016)

Sintia Andriana Faculty of Economics, Department of Accounting, Pakuan University, Bogor Email: [email protected]

ABSTRACT

The phenomenon of the manipulation of earnings management raises a sense of distrust of investors against financial statements presented by the company. The number of cases concerning earnings management in Indonesia based on the balance sheet (2012) the financial services authority suspect the manipulation of financial statements on 2012 conducted management of Bakrie group, PT Bakrie Bumi Resources Tbk (BUMI).This research aimed to examine the effect of corporate governance mechanism on earnings management activities. Corporate governance mechanism used in this research are the structure of managerial ownership, institutional ownership structure, the proportion of independent board, audit committee. Types of research used in this study is verificative research. The object of this research is corporate governance mechanism. The datas are collected by using literature study methods and documentation. The data sources of this research used datas of manufacturing firms listed on the Indonesia Stock Exchange (IDX). And the datas are taken from financial statements report and annual report 2012- 2016. The results showed that : (1) partially managerial ownership structure has no significant effect on earning management, (2) partially institutional ownership structure has no significant effect on earning management, (3) partially proportion of independent board has no significant effect on earning management, (4) partially audit committee has a significant positive effect on earning management, (5) simultaneously the structure of managerial ownership, institutional ownership structure, proportion of independent board and audit committee, have a significant effect on earnings management.

Key Words: Corporate Governance, The Structure of Managerial Ownership, Institutional Ownership Structure, Proportion of Independent Board, Audit Committee, Earning Management

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE EFFECT OF OPERATING COST, OPERATIONAL EFFICIENCY, CREDIT RISK, LIQUIDITY RISK, RISK AVERSION, MARKET SHARE, BI RATE ON MARGIN BANK

Tri Yulaeli Department of Accounting, Faculty of Economics,Mathla’ul AnwarUniversity, Serang Email: [email protected]

ABSTRACT

The purpose of this study is to know how the influence of operating cost, operational efficiency, credit risk, liquidity risk, risk aversion, market share, spread of interest ratetobank margin, the study population is 41 banking companies registered in Bursa Efek Indonesia in 2010-2016 and the sample research into 30 companies with research methods.The type of research used is associative research that is associative technique of associative research using quantitative analysis technique (statistic). To know the amount of influence between variable of writer use data analysis with help SPSS 20.The results of analysis using regression analysis found that the operating cost affects the margin banks in banking companies listed on the Indonesia Stock Exchange period 2010- 2015. The results of analysis using regression analysis found that operational efficiency, credit risk and liquidity risk affects the margin banks in banking companies listed on the Indonesia Stock Exchange period 2010 - 2016. Meanwhile, risk aversion, market share and BI rate have no effect on bank margin on banking companies listed on Indonesia Stock Exchange period 2010- 2015.

KeyWords: Operating Cost, Operational Efficiency, Credit Risk, Liquidity Risk, Risk Aversion, Market Share, Spread of Interest Rate, Bank Margin

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

FINANCIAL MANAGEMENT IN THE SUPPORT GOOD GOVERNANCE (Study on The Government of Subang District)

Zaenal Hirawan Doctoral Program, Padjajaran University, Bandung Department of Business Administration, Faculty of Administration Science, University of Subang Email: [email protected]

ABSTRACT

This research is based on the regional government's reluctance to the central government in providing financial assistance. Whereas in supporting the creation of good governance that the government is obliged to manage finances with the principles mandated by the Act. The loss of potential of Original Revenue that causes the level of financial independence is very less. By using secondary data from Subang district Government expected this research can explain real condition from local finance. The research results show that in the period of 2010-2016 the amount of central government transfers is very high compared with the realization of local revenue. So the high dependency of revenue from the source of Special Allocation Fund, General Allocation Fund to the region. On the other hand, with the transfer of Subang Regency Government can finance the wheel of good development for service up to infrastructure development for 7 years.

Key Words: Financial Management, Good Governance

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

IMPACT OF COMMUNITY BASED ON SETTLEMENT ENVIRONMENT SETUP (CBSES) PROGRAM TO SOCIETY MINDSET AT SUNGAI LAIS DISTRICT PALEMBANG CITY

Lily Rahmawati Harahap*), Ellys, Reiner Yanmayana Effendi Department of Management, Faculty of Economics, IBA University, Palembang *Email: [email protected]

ABSTRACT

The aim of this research is to know the impact of Community Based Settlement Environment Setup (CBSES) Program to society mindset at Sungai Lais district Palembang city. This is a descriptive design research with swot methode to analyse the strength, weakness, opportunity and threat of CBSES Program to society mindset. This program begins from RTPLP preparing, consist of CBSES Program socialization, self- help mapping (PS), priority area definition, community discussion (FGD) to determine development product and RAB. The program started from 2013 until 2016. The series of activities are responded and understood by society, so there is a society will to live healthy and independent by developing instalation of communal waste water management (IPAL), a place for garbage management and garbage bank, communal sanitary and self-help community training center. Next step, the community wish to make the district as the central for water hyacinth handicraft, ikan sale and roasted keropok production. Society hopes the vision of environmentally sustainable settlements, safe and healthy through society capacity development at Sungai Lais can be realized. Active partisipation from the society for the series of CBSES Program activities have cultivated their desires and beliefs by granting several fields to the Government, in order to pursue the programs. These granting recorded in Grant Manuscript No. 22/SPJ/BPKAD/2016. It takes ongoing technical guidance in the preparation of a development plan, a halal retribution model for the maintenance of development products and motivated the community to grant their land for sustainable development.

Key Words:CBSES Program, SocietyMindset, SWOTAnalysis

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE STRATEGIC ISSUES OF INDONESIAN BORDER AREA DEVELOPMENT BASED ON THE MASTER PLAN 2015-2019

Posma Sariguna Johnson Kennedy*), Suzanna Josephine L.Tobing, Adolf Bastian Heatubun, Rutman L.Toruan Department of Management, Faculty of Economic and Business, Christian University of Indonesia, Jakarta Email: [email protected]

ABSTRACT

The purpose of this paper is to look at various issues in development of Indonesian border area. This research uses qualitative research method with the main source is the National Border Management Agency Regulation No. 1 of 2015 on the Master Plan of State Border Management 2015-2019. The land and sea border area has considerable natural resource potential, and is a very strategic area for the defense and security of the country. However, development in some areas lags behind development in neighboring countries. The strategic issues that exist in the border area are in the aspects of defense, security, and law enforcement, infrastructure, arrangement, economics and social services. This paper can be used as a basis for further research to make development policy of Indonesian border area.

Key Words: Border Area Development, Strategic issues, Security and Defense Issues, Social and Economics Issues

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

THE ROLE OF DINAR DIRHAM USERS COMUNITY IN DIRECT APPLICATION OF MEDIUM OF EXCHANGE

Srie Nuning Mulatsih*), Aisyah Ratnasari Department of Accounting, Faculty of Economics, Universitas Islam Syekh-Yusuf, Tangerang *Email: [email protected]

ABSTRACT

The issue of going back to use gold dinar and silver dirham as currency has become warmly discussion since the ASEAN currency depreciation crisis in 1997/998 and the global economic crisis going on nowadays. Until now, there is still no one ideal mechanism implemented globally the use of gold dinar and silver dirham. Even has still not implemented globally yet but there are efforts for some of communities to implemented them in daily life, transaction, like the community of the entrepreneurs community of dinar dirham users. The question arose: will gold dinar and silver dirham can be used back as currency in current economy? So, this study aims to examine the role of the entrepreneurs community of dinar dirham users in effort implementation of dinar dirham as currency. This is quantitative study going by the strategy of the field research and by using the variables, economic aspects and religious aspects. This study also used library research approach. The research shows that the role of the entrepreneurs community of dinar dirham users in effort implementation of them as currency are quite suitable, because of inadequate awareness reforms and lack political will (consensus from other nations to use gold dinar and silver dirham as money) and the ignorance of people about the function of gold dinar and silver dirham as medium of Exchange.

Key Words: Gold dinar, Silver dirham, Entrepreneurs Community of Dinar Dirham Users, Economic Crisis

Abstract Book The 1stInternational Seminar & Call for Papers Bachelor Degree of Accounting Study Program, Economics Faculty, University of Pamulang Tangerang Selatan,March, 21st,2018

BALANCED SCORECARD (BSC): DOES IT REALLY MATTER IN MALAYSIAN PRIVATE INSTITUTIONS OF HIGHER LEARNING?

Mohamad Hafiz bin Rosli Faculty of Business and Accountancy, Universiti Selangor, Selangor, Malaysia Email:[email protected]

Farrah Fawzia binti Md Ariff Faculty of Business and Accounting, Infrastructure University Kuala Lumpur, Selangor, Malaysia

Jamaliah binti Said Accounting Research Institute and Universiti Teknologi Mara, Selangor, Malaysia

ABSTRACT

Performance of Institution of Higher Learning is one of the important factors to transform Malaysia to become an education hub in the Southeast Asia. It is necessary for the institutions to determine their performance measurement system to achieve organizational excellence in terms of products and services for their stakeholders, especially for the Private Institution of Higher Learning (PIHL). PIHL is not only needs to offer attractive services, but also needs to ensure their business and financial sustainability in the long run. In the 20th century, Balanced Scorecard (BSC) introduced by Kaplan & Norton is one of the prominent performance measurement system uses to measure performance and it has been widely applied among profit oriented businesses and western universities. Some have tried to utilize BSC while others argued about its effectiveness in determining performance of IHL. However, the conceptual framework for the implementation of BSC is still unclear. This aims of this paper is to understand how Malaysian PIHL is applying the BSC in strategy implementation and the challenges faced in the application of BSC at Malaysian PIHL. Findings indicates that, Malaysian PIHL benefits while utilizing BSC as performance measurement tools and had come out with the items to be included in the BSC perspectives.

Key Words:Balanced Scorecard, Private Institution of Higher Learning, Performance Measurement System, Strategic Performance Measurement System

Abstract Book The 1stInternational SeminarAbstract & Book Call Thefor Papers1stInternational Seminar & Call for Papers BachelorBachelor Degree Degree of Accounting of Accounting Study StudyProgram, Program, Economics Economics Faculty, Faculty, University University of Pamulang of Pamulang Tangerang Selatan,March, 21st,2018 Tangerang Selatan,March, 21st,2018

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