ACCRUALS (Accounting Research Journal of Sutaatmadja)
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    THE CONCEPT OF SHARIA TOURISM IN REGULATION OF LAW NO. 33 OF 2014 ABOUT HALAL PRODUCT GUARANTEE

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    Indonesia as a country with a majority Muslim population has a wealth of traditions and customs that cannot be separated from its religion. Tradition and culture in society today are manifestations of their religion and beliefs. So that now it can no longer be separated between customs or culture and religion, both of them have merged into one unit, namely tradition in Indonesian society. Based on that, this paper aims to explain that halal products that are on halal tourism have been regulated in law no. 33 of 2014. In this case Law Number 33 of 2014 concerning Halal Product Guarantee regulates one of the rights and obligations of Business Actors by providing exceptions to Business Actors who produce products from ingredients that are prohibited by the obligation to state explicitly information not halal on product packaging or on certain parts of the product that are easily seen, read, not easily erased, and are an inseparable part of the Product.29 In addition, to ensure law enforcement against violations of this law, administrative sanctions and criminal sanctions

    ANALYSIS OF MARKETING STRATEGY IMPLEMENTATION IN GYM SPORTS ESPECIALLY FOR MUSLIMS

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    Gym Sport room for women in today is very well-developed as the era and development of life that specializes in women also want to exercise especially Fitness to be able to exercise freely without any need Mixing with the opposite gender in the scope of the sport, because the gym room of women in specialize and removing the staff is not women. This modern era of fitness is known only as sports to form muscles. In fact there are many other benefits besides muscle formation. But in reality the gym room is a sports facility that there are various sports that are very easy to do as for example, gymnastics, aerobics, Zumba and so forth that can make our body to be healthier

    HUBUNGAN LIKUIDITAS, SOLVABILITAS DAN AKTIFITAS DENGAN KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdapat Di Bursa Efek Indonesia Tahun 2008-2018)

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    Tujuan dari penelitian ini untuk mengetahui hubungan likuiditas, solvabilitas dan aktivitas dengan kinerja perusahaan pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI). Teknik penentuan sampel dalam penelitian ini yaitu dengan menggunakan purposive sampling. Jenis yang digunakan dalam penyusunan penelitian ini adalah kuantitatif. Data sekunder yang diperoleh dari laporan keuangan tahunan

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    Cover Prisma Vol.1 No. 6 Bulan November 202

    The Role of Tax Morale as Mediator in The Relationship between Religiosity and Tax Compliance in South Sumatra

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    The aims of this study is to examine the direct effect of religiosity on taxpayer compliance level. Besides, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer morale. The data were gathered survey method that was able to collect as much 160 samples that can be used for analysis. The validity and reliability of instruments test were conducted before testing the hypothesis. The indirect influence was calculated from Variance Accounted For (VAF) mediating model. The result showed that the level of religiosity has a positive effect on tax morale and taxpayer compliance. High tax morale would increase taxpayer compliance. The results also provided empirical evidence that there was an indirect influence of religiosity on taxpayer compliance through the mediation of tax morale

    THE INFLUENCE OF SOCIAL MEDIA MARKETING AND BRAND EQUITY ACTIVITIES ON CUSTOMER RESPONSE Study at the Pudu Sentral Hotel, Kuala Lumpur, Malaysia

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    Brand equity currently plays an important role for the company so that the brand created can convey its value to potential customers. And social media marketing is currently one of the media promotion tools for companies to improve and build their target market. The purpose of this study was to determine the effect of social media marketing and brand equity on customer responses. With hypothesis testing. The study population was 155 people with a sample of 113 respondents. The results of this study indicate that the social media marketing activity variable (X1) to the customer response variable (Y) has no positive effect. This is evidenced by testing the hypothesis by using the T test that produces a calculated T value smaller than T Table, namely the value of T 1,930 <t table 1.98. So H1 is rejected and Ho is accepted. So SMMA (X1) does not contribute to customer response (Y). While the brand equity variable (X2) has a positive effect on the customer response variable (Y). This is evidenced by testing the hypothesis by using the T test that produces a calculated T value greater than T table that is a calculated value of 7.728> 1.98. So H1 is accepted and Ho is rejected. So Brand Equity (X2) has a contribution to customer response (Y)

    PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, UANG SAKU, TEMAN SEBAYA, GAYA HIDUP, DAN KONTROL DIRI TERHADAP MINAT MENABUNG MAHASISWA

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    Pertumbuhan ekonomi suatu negara akan meningkat apabila didorong oleh tingkat tabungan yang tinggi. Penelitian ini bertujuan untuk mengetahui bagaiamana kaitannya literasi keuangan, inklusi keuangan, uang saku, teman sebaya, gaya hidup, dan kontrol diri terhadap minat menabung. Teori yang digunakan dalam penelitian ini merupakan theory planed of behaviour atau teori keperilakuan. Populasi dari penelitian ini adalah seluruh mahasiswa aktif Sekolah Tinggi Ilmu Ekonomi Sutaatmdja Subang. Adapun metode analisis yang digunakan adalah uji validitas dan reabilitas, uji normalitas, uji heterokedsatisitas, dan uji multikolonieritas. Uji t, uji f dan koefisien bergand

    PENGARUH GAJI, MASAKERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN

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    Penulisan karya ilmiah ini bertujuan untuk mengetahui hubungan antara variabel gaji, masa kerja dan motivasi kerja dengan kinerja karyawan. Penulisan ini dilator belakangi PT. Astra Daihatsu sekarang ini yang sering terkendala beberapa faktor diantaranya: karyawan harus bekerja di bawah tekenan pimpinan di karenakan karyawan harus memenuhi target yang ditargetkannya, jika tidak memenuhi maka karyawan tersebut mendapatkan pengawasan samapai karyawan tersebut mendapatkan konsumen atau pemebeli Dalam penulisan karya ilmiah ini terdapat bahwa hubungan gaji, masa kerja dan motivasi kerja dengan kinerja karyawan memiliki hubungan yang positif

    FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus Pada Usaha Mikro Kecil dan Menengah di Kabupaten Subang)

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    Tujuan dari penelitian ini yaitu untuk mengetahui berbagai faktor yang mempengaruhi penggunaan informasi akuntansi pada UMKM di Kabupaten Subang. Variabel yang digunakan adalah pengetahuan akuntansi, skala usaha, umur usaha, jenjang pendidikan, latar belakang pendidikan, sosialisasi dan, penggunaan informasi akuntansi

    ANALISIS LOCUS OF CONTROL, LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERILAKU ETIS MAHASISWA BERDASARKAN GENDER (Studi Kasus Pada Mahasiswa STIE Sutaatmadja Subang)

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    Tujuan dari penelitian ini adalah untuk menganalisis pengaruh locus of control, love of money dan machiavellian terhadap perilaku etis mahasiswa berdasarkan gender.jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dan jenis data yang digunakan adalah data primer dengan cara mengumpulkan data dari responden yaitu mahasiswa STIE Sutaatmadja yang berbentuk kuesioner. Uji instrumen yang digunakan dalam penelitian ini yaitu uji validitas dan uji reliabilitas. Teknik analisis data dalam penelitian ini menggunakan uji assumsi klasik yaitu uji normalitas, ujimultikolinearitas dan uji heterokedastisitas. Uji hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda , uji T dan uji F

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