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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 159 Documents
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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LIMBAH DENGAN KOMITE KEBERLANJUTAN SEBAGAI VARIABEL MODERASI Yosevin Karnawati; Bambang Sutopo
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

The purpose of this study is to analyze the influence of profitability, leverage and company size on waste disclosure with the sustainability committee as a moderating variable. The population is companies in the basic industry, energy and industrial sectors listed on the Indonesia Stock Exchange in 2019-2023, with a total of 296 samples. The data analysis technique uses quantitative analysis and causality, so that multiple linear regression of panel data is used as the analysis tool. The results showed that only profitability and leverage had a positive effect on waste disclosure, while leverage had no effect..The sustainability committee was also unable to strengthen the relationship between profitability, leverage and company size on waste disclosure.
PENGARUH GREENWASHING DAN SUSTAINABILITY ASSURANCE TERHADAP KINERJA KEUANGAN Taufik Bin Abad; Inon Listyorini
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study investigates the impact of greenwashing and sustainability assurance practices on financial performance in companies listed on ASEAN Stock Exchange. The theoretical framework employed are agency theory and signalling theory. The research sample comprises firms operating in sectors with high potential for environmental impact, including basic materials, consumer cyclicals, consumer non-cyclicals, energy, industrials, and technology. Data were obtained from Revinitif, sustainability reports, and corporate financial statements for the 2022–2023 period. The empirical findings reveal that greenwashing practices have a significant negative effect on financial performance at the 1% significance level. In contrast, sustainability assurance has not influence on financial performance. This study contributes to the literature by offering empirical evidence on the effects of greenwashing and sustainability assurance in the context of emerging capital markets.
Pengaruh Systematic Strategic Planning dan Strategic Business Innovation terhadap Sustainable Performance UMKM: Studi Kasus pada UMKM Makanan dan Minuman kota Makassar Muhammad Ilman Ramli Natsir; Abdul Rahman Kadir; Asty Almaida
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study aims to analyze the influence of systematic strategic planning and strategic business innovation on the sustainable performance of Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Makassar City. The framework of this study refers to the concept of Triple Bottom Line and Resource-Based View. The research method used is a mixed method with a sequential explanatory design, involving 100 respondents in the quantitative stage and 5 sources in the qualitative stage. Quantitative data analysis was carried out using multiple linear regression, while qualitative data were analyzed using the Miles and Huberman model. The results of the study indicate that systematic strategic planning does not have a significant effect on the sustainable performance of MSMEs, while strategic business innovation has a positive and significant effect on the sustainable performance of MSMEs in Makassar City. The implications of this study are expected to provide insight for MSME entrepreneurs and policy makers in improving business sustainability through strategic business innovation.
ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN IMPOR (STUDI KASUS PERUSAHAAN MEDIS) Raharjo, Yulianti; Syahda, Aliffia Dewi; Yulianti
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini membandingkan metode penilaian persediaan average dan FIFO pada Perusahaan X yang bergerak di bidang arthroplasty dan distribusi alat medis. Dengan pendekatan deskriptif kualitatif dan data Maret 2025, hasil menunjukkan metode average menghasilkan nilai persediaan akhir dan laba bersih lebih tinggi, serta harga pokok penjualan lebih rendah dibanding FIFO. Perbedaan dipengaruhi fluktuasi kurs rupiah dan dominasi persediaan impor. Metode average dinilai lebih mencerminkan harga terkini, sementara FIFO lebih efisien secara pajak. Penerapan metode telah sesuai PSAK 202.
Implikasi Sistem Informasi Akuntansi (SIA) Digital dan Peningkatan Efisiensi Operasional terhadap Kinerja Keuangan Berbasis Biaya: Perspektif Budaya Inovasi. Endang Sriningsih; Nur Azizah Syam; Rusmini
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study aims to analyze the impact of digital AIS adoption (X1) and operational efficiency (X2) on cost-based financial performance (Y1), and to test the moderating role of innovative organizational culture (Z). The sample consists of manufacturing companies in Indonesia. PLS-SEM analysis shows that X1 and X2 significantly improve Y1. The moderation results indicate Z strengthens the positive relationship between X1 and Y1, and X2 and Y1. These findings underscore the importance of synergy among technology implementation, efficient operational practices, and an innovative cultural environment to achieve and maintain cost advantage.
MODEL INTERAKSI KUALITAS AUDIT: ANALISIS EKONOMETRIK PENGARUH TEKANAN KLIEN DAN DURASI PERIKATAN AUDIT (AUDIT TENURE) DENGAN UJI MODERASI INDEPENDENSI AUDITOR (STUDI EMPIRIS KAP MAKASSAR) Andi Rafiyadi Eka Saputra; Haliah; Darmawati
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Abstract: Audit Quality Interaction Model. This study analyzes the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in Public Accounting Firms (KAP) in Makassar. Using quantitative methods with surveys of 31 auditors from 12 KAPs, data were analyzed using Moderated Regression Analysis (MRA). Results show client pressure has a significant positive effect on audit quality, audit tenure has a significant negative effect, auditor independence moderates the relationship between client pressure and audit quality, but does not moderate the relationship between audit tenure and audit quality.
EVALUASI EFEKTIVITAS ALUR KERJA (WORKFLOW) PENGELOLAAN PERSEDIAAN BARANG PADA PT X Atya Putri, Salma
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Persediaan (Inventory) memegang peranan penting dalam operasional perusahaan, khususnya bagi perusahaan yang sangat bergantung pada ketersediaan bahan baku dan barang penunjang produksi. Karena itu, pengelolaan persediaan yang baik perlu didukung oleh alur kerja yang efektif. PT X yang berlokasi di Jalan Pelabuhan II No. 385 Kota Sukabumi telah memiliki workflow pengelolaan barang, baik inventory maupun non inventory. Penelitian ini menggunakan data hasil wawancara dengan tiga informan dari divisi accounting & warehouse serta purchasing. Hasil penelitian menunjukkan bahwa alur kerja pengelolaan persediaan di PT X tergolong cukup baik dan terstruktur, meskipun masih ditemukan kendala dan permasalahan kompleks yang memengaruhi kelancaran workflow. Oleh karena itu, penelitian ini mengevaluasi efektivitas alur kerja serta upaya penyelesaian masalah yang dilakukan perusahaan.
STRATEGI PROSEDUR PEMESANAN DAN PEMBELIAN DOC (DAY OLD CHICK) UNTUK MENGATASI OVERPRODUKSI (STUDI KASUS PADA PT. XYZ) Yuliana, Eneng Putri; 11, 17putri
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pemesanan dan pembelian DOC (Day Old Chick) pada PT XYZ dalam upaya mengatasi permasalahan overproduksi. Hasil penelitian menunjukkan bahwa overproduksi DOC (Day Old Chick) terjadi akibat ketidaksesuaian antara perencanaan produksi dan permintaan pasar, yang dipengaruhi oleh lemahnya koordinasi antar divisi serta belum optimalnya sistem pencatatan dan peramalan permintaan. Kondisi ini berdampak pada meningkatnya biaya operasional dan menurunnya efisiensi perusahaan. Oleh karena itu, diperlukan perbaikan pada sistem pemesanan, perencanaan produksi, serta pengendalian administrasi penjualan dan pembayaran guna meningkatkan efektivitas operasional dan meminimalkan risiko overproduksi. 
EVALUASI PROSES PENCATATAN JURNAL PENJUALAN DAN PEMBUATAN INVOICE DALAM SISTEM AKUNTANSI PENJUALAN PADA PT. XYZ Firani, Agni Bunga
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan mengevaluasi proses pencatatan jurnal penjualan dan pembuatan invoice dalam sistem akuntansi penjualan pada PT. XYZ. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif evaluatif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan semi-terintegrasi berpotensi menimbulkan ketidaksesuaian data antar dokumen. Namun, penerapan verifikasi dan persetujuan berlapis mampu meminimalkan risiko kesalahan pencatatan. Kebaruan penelitian ini menunjukkan bahwa sistem yang belum sepenuhnya terintegrasi tetap dapat menghasilkan informasi keuangan yang andal apabila didukung pengendalian internal yang memadai.

Page 16 of 16 | Total Record : 159

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