E Jurnal STIE Pasundan Bandung (Sekolah Tinggi Ilmu Ekonomi)
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THE IMPACT OF FINANCIAL PERFORMANCE AND COMPANY SIZE ON THE DISCLOSURE OF SUSTAINABILITY REPORT
No full textThe trend regarding Sustainability Reporting in Indonesia is experiencing positive developments. Conclusion can be drawn that companies already have an awareness that the company's survival depends on the company's relationship with the environment, this is following the legitimacy theory which states that the company has a contract with the community to carry out its activities based on the values of justice and how the company responds to various interest groups to legitimize company actions. Therefore, in this research, the researchers wanted to examine which of the more effective influences triggers in the development of an upward trend in Sustainability Reporting, from several samples taken by researchers it has been obtained data that represents financial performance and company size, after being processed using logistic regression, obtained data that states that the size of the company is the most powerful influence in disclosing the sustainability report.
 
KECURANGAN AKUNTANSI: PERSPEKTIF PENENERAPAN GOOD CORPORATE GOVERNANCE, KETAATAN ATURAN DAN ASIMETRI INFORMASI DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING
No full textFraud in accounting reporting is one of the factors that need to consider in presenting quality financial reports. Based on the existing phenomena, this study investigates accounting fraud that is suspected to be influenced by Good Corporate Governance (GCG), compliance with accounting rules to present financial reports and information asymmetry, and internal control. Testing the hypotheses secondary data from BUMN listed on the Jakarta Stock Exchange is used to test the allegations. Testing the hypothesis proposed using a quantitative approach with a sample of 20 BUMNs listed on the Jakarta Stock Exchange. The calculation results show that all the proposed hypotheses are empirically proven. This condition indicates that accounting fraud to be influenced by Good Corporate Governance (GCG), adherence to accounting rules for the presentation of financial statements and information asymmetry, and internal control.
 
PERILAKU KEDERMAWANAN MUSLIM DI INDONESIA STUDI MENGENAI INTENSI DAN PERILAKU BERSEDEKAH
No full textThis paper is to analyzes the factors that influencing the intention and behavior of charity of Muslim society in Indonesia. What elements are the most powerful contributors in charitable intentions and does the current Muslim community in Indonesia have an addiction to charity?Theory of Planned Behavior is used to examine intention and behavior in charity. This research uses descriptive research approach to explain the profile of the respondents, their behavioral tendency incharity. This research is also trying to find out what factors affect the individual in charity so thatthis behavior becomes an addicted thing.The statistical method used in analyzing the data is the Structural Equation Modeling (SEM) method with the assisted of LISREL (Linear Structural Relation) program version 9.30.The results of the study found that the most influential factor on the intention of charity of Muslim society in Indonesia is Perceived Behavioral Control.Also illustrated that the Muslim community in Indonesia has not reached the level of "addiction" in charity. The dominant frequency of charity is 73% as much as 1 - 5 times in a month, while thehypothesis of addiction is the frequency of giving alms more than 5 times within a month.
Keywords: sedekah, theory of planned behavior
TANTANGAN YANG DIHADAPI OLEH PERBANKAN NASIONAL PADA APLIKASI FINANCIAL TECHNOLOGY BERBASIS CASHLESS (Studi kasus pada pengguna Digital Payment di Kota Bandung)
No full textThis research was made to find out the challenges faced by the National Banking on Financial Technology Applications where the rise of financial technology is growth in various aspects making it easier for users to support the needs of this modern life. Ranging from transportation services, food delivery services to house cleaning services. In this study using a questionnaire with 210 respondents.
The current technological relationship is closely related to the existence of the internet as the main access. We need to know that the existence of Fintech can be one of the driving forces for the existence of a movement to help increase competition in the combination of banking technology. It is shown from the results of the study that the calculated F value of 710,596 becomes the calculated F value> F table, the significance value of 0,000 <0.005 means that there is an influence of conventional bank challenges on cashless-based fintech simultaneously. The value of t arithmetic X1 of 11.742 so the value of t arithmetic> t table, the significance value of 0,000 <0.005 means that there is an influence of conventional bank challenges on cashless-based fintech partially. The value of t count X2 of 14,193 so the value of t count> t table, the significance value of 0,000 <0.005 means that there is a partial influence of conventional bank challenges on cashless-based fintech.
Keywords: opportunities, fintech, cashless
PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN
No full textModernization of tax administration as one of the improvement for the administration performance, conducted in personally, team, or group to get the efficiency, economic, and the suitable improvement. This research aimed to know about the effects of modernization of tax administration of the obedience of the people in Tax Service Office Pratama Bandung Cibeunying. The method of this research employs the Verifikative descriptive. The result of the research show that the analysis of product moment is 0,802, which mean consisting the relation between modernization of tax administration and the people. The result of the coefficient of determination analysis shows the number 65%, which mean the modernization of tax administration influenced 65% towards the people. Moreover, the 35% is the other effects of beyond the variable which are not talked in this research.
Keywords: modernization of tax administration, the obedience of the peopl
EFFECT OF JOB SATISFACTION ON WORK DISCIPLINE MEDIATED BY CONTINUANCE COMMITMENT
No full textThis study aims to navigate the effect of job satisfaction on work discipline mediated by continuance commitment. Proving the research hypothesis uses a non-parametric approach. The data used are the results of a questionnaire given to employees at one of the Private Banks in the city of Bandung with a sample of 54 employees. The survey was conducted directly by visiting one of the Bank's offices in Badung City and randomly selected respondents who were willing to fill in the research questionnaire. The results of the study prove that there is an influence of job satisfaction on work discipline mediated by continuance commitment. The implications of the results of the study indicate that with a feeling of satisfaction with the work done will be able to improve the discipline of work that can be driven by continuance commitment owned by employees.
Keywords: job satisfaction, continuance commitment, work discipline
OPTIMALISASI SISTEM PENGADAAN SECARA ELEKTRONIK (SPSE) UNTUK MENINGKATKAN PENGADAAN SARANA DAN PRASARANA : Studi pada Lembaga Pertahanan Negara Wilayah Jawa Barat
No full textThis study aims to see the effectiveness of the use of the electronic procurement system (SPSE) in one of the state defense institutions in the West Java region. In this study, the samples were members of the state defense agency in the resource section. The sampling technique in this study used Probability Sampling with the cluster sampling method. The sampling technique in this study was to use Probability Sampling with the cluster sampling method. It is collecting data using interview and documentation techniques with the analysis technique using the SWOT analysis technique. This study indicates that the use of the Electronic Procurement System in a state defense institution in the West Java region is still not optimal, including due to inadequate human resource factors so that in its implementation, this SPSE does not use optimally. The lack of knowledge of human resources makes optimization from SPSE this is weak.
 
PENGARUH KEPEMIMPINAN KONSULTATIF DAN KOMPENSASI TERHADAP KOMITMEN ORGANISASI
No full textThis study aims to determine the effect of consultative leadership and compensation on organizational commitment. The important role of consultative leadership can be divided into three aspects namely conformity of goals, level of work and LMX (strong exchange relations). While compensation is divided into two parts, namely financial compensation and non-financial compensation. The research method used is a verification method. The sample used is an employee used car showroom in the city of Bandung. Data analysis techniques using path analysis. The results of the study prove that there is an influence of consultative leadership and compensation on organizational commitment of 66.5%.
Keywords: consultative leadership, compensation, organizational commitment
ANALSIS UPAYA PENINGKATAN KINERJA MELALUI PEMBERIAN SANKSI DISIPLIN PADA PETUGAS SATPOL PP KOTA BEKASI
No full textThis research is motivated by the large number of PP municipal police officers in Bekasi City who have not performed their duties properly and in accordance with applicable regulations including many officers who do not heed discipline which results in violations of the norms of the applicable rules so that the impact on the performance of the officers concerned . in this study the authors want to see the extent of the effectiveness of sanctions given to performance improvements that occur in Bekasi City Satpol PP Officers. The method that the authors do is a quantitative research method with different test analysis. The conclusion that I get is that giving disciplinary sanctions to officers who commit disciplinary violations will improve the performance of officers.
Keywords: performance, disciplinary sanctions, discipline
KINERJA PROYEK DITINJAU DARI SISTEM PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN EFISIENSI BEBAN PROYEK: (Studi Pada PT Maratama Cipta Mandiri)
No full textThe low performance in carrying out projects at PT Maratama Cipta Mandiri led to a decrease in project revenue, it can be proven that in practice there are still ineffective and efficient project implementation in the management system, audit results, and project costs. Referring to this, this study aims to determine the impact of internal control, internal audit, and the efficiency of project costs on project performance. The method used is a survey method with a quantitative approach, and descriptive verification research type. The data source used is primary data as a result of 88 questionnaires distributed to employees. The results of the study based on the partially proposed hypothesis shows that internal control has a significant positive effect on project performance, internal audit has no significant negative effect on project performance, the project load efficiency does not have a significant positive effect on project performance, and simultaneously internal control, internal audit, and project cost efficiency have a significant positive effect on project performance. Other results found that there are variables that have the greatest influence on project performance is internal control, with the accounting system dimensions of the accounting system design indicators. From the results of this study it is expected that the company can improve the internal control system so that it can improve the performance of the project at PT Maratama Cipta Mandiri.
Keywords: internal control, internal audit, project load eficiency, project performance