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Erna Pasanda
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Paulus Journal of Accounting (PJA)
Published by Universitas Kristen Indonesia Paulus
ISSN : 27159892     EISSN : 27157474     DOI : 10.34207
Core Subject : Economy,
Economics, Econometrics & Finance
Paulus Journal of Accounting berfungsi sebagai media informasi dan pertukaran artikel ilmiah antara staf pengajar, alumni, mahasiswa, praktisi dan pengamat sains di bidang akuntansi dan bisnis . Editor PJA menerima artikel ilmiah tentang penelitian empiris dan studi teoritis yang berkaitan dengan ilmu akuntansi dan bisnis yang tentunya belum pernah dipublikasikan. Paulus Journal of Accounting diterbitkan dua kali setahun pada bulan Juni dan Desember oleh Program Studi Akuntansi Universitas Kristen Indonesia Paulus.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 14 Documents
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Search results for , issue "Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA)" : 14 Documents clear
PAJAK SEBAGAI VARIABEL MODERASI PADA DETERMINAN TRANSFER PRICING Muliani Mangngalla; Afian Dezi Sanda Sipi
Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

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Abstract

Pajak merupakan pendapatan terbesar bagi Indonesia yang digunakan untuk pembangunan dan kesejahteraan di Indonesia. Berbagai reformasi perpajakan telah dilakukan oleh pemerintah dalam meningkatkan target pendapatan. Namun, tidak sedikit yang melaporkan pajak tidak sesuai dengan yang seharusnya, bahkan banyak wajib pajak yang terus berusaha mencari celah untuk tidak membayar pajak. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme bonus, debt covenant terhadap transfer pricing dan moderasi pajak dalam hubungan mekanisme bonus dan debt covenant dengan transfer pricing. Berdasarkan analisis data yang telah dilakukan hasil penelitian ini menunjukkan bahwa mekanisme bonus dan pajak berpengaruh positif terhadap transfer pricing, sedangkan debt covenant tidak berpengaruh terhadap transfer pricing pada perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia periode 2020-2022. Temuan lain pajak memoderasi hubungan positif mekanisme bonus terhadap transfer pricing, sedangkan pada hubungan debt covenant dan transfer pricing pajak tidak dapat memoderasi.
THE EFFECT OF PRODUCT QUALITY AND SERVICE QUALITY ON CUSTOMER SATISFACTION Zulfina Arizky Zulkifly; Haris Maupa; Andi Nur Bau Massepe
Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

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Abstract

The purpose of this research is to analyze and explain the effect of product quality and service quality on customer satisfaction at Pancious Café. The type of research used is explanatory research. The sample in this study was 100 Pancious Café customers. The sampling technique uses systematic random sampling. Data collection method with a questionnaire. Data analysis using multiple linear regression analysis. The results showed that there was a significant influence between product quality on customer satisfaction and service quality on customer satisfaction, with a sig value < 0.05.
PENGARUH LAYANAN DIGITAL, LOKASI DAN DURASI LAYANAN TERHADAP KEPUASAN KONSUMEN MELALUI MINAT KONSUMEN SEBAGAI VARIABEL INTERVENING Nuri Ervanto; Musran Munizu; Wardhani Hakim
Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

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Abstract

Consumer problems when facing damage to Honda vehicles will look for information where, where, and tool solutions related to damage along with prices and processing time and how to make maintenance more effective and efficient. The purpose of this study is to improve the quality of service to customer satisfaction companies namely PT. Honda Sanggar Laut Selatan for consumer interest. The research method used is the Service Quality (Servqual) and Importance Performance Analysis (IPA) methods to measure the level of satisfaction and interest of a given consumer. Based on the results of the study indicate that the service quality of PT. Honda Sanggar Laut Selatan is quite good, but there is one service quality attribute that still needs to be improved or redeveloped from several service quality attributes, namely regarding digital services in providing solutions. Recommendations for improvements given include holding an introduction to the duration of the service, the good location is always published regularly. To measure the resulting digital services, testing was carried out using a questionnaire and several sample questions in the form of interactive media applications (Software SmartPLS version 3.0). The test results will show how much consumer interest in consumer satisfaction.
ANALYSIS OF THE CHANCE OF THE FINANCIAL DISTRESS ON TELECOMUNICATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) Siti Alyfah Ainun Putri Baramuli; Mursalim Nohong; Muhammad Ali
Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

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Abstract

Financial distress is the process by which a company goes through a deterioration in its financial condition before it may face bankruptcy or liquidation. This study uses the Altman Z-Score approach to forecast the financial distress of telecommunication corporations listed on the Indonesia Stock Exchange (IDX) from 2009 to 2019. The study used secondary data from the financial reports of PT Telkom Indonesia (Persero) Tbk, PT XL Axiata Tbk, and PT Indosat Tbk. The analysis method used was Altman Z-Score correction. The independent variables included working capital and total assets (X1), Retained earnings as a percentage of total assets (X2), EBIT as a percentage of total assets (X3), and the ratio of market value of equity to book value of liabilities (X4). The dependent variable is financial distress (Y). The research findings indicate the following: 1) The Effect of Working Capital on Total Assets, as measured by the relationship between working capital and total assets; 2) Effect of Retained Earnings to Total Assets on Financial Distress; 3) Effect of Earning Before Interest and Taxes to Total Assets on Financial Distress; and 4) Effect of Market Value of Equity to Book Value of Liabilities on Financial Distress.

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