Paulus Journal of Accounting (PJA)
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.
Articles
153 Documents
<![CDATA[THE EFFECT OF SERVICE QUALITY AND PRICE ON CUSTOMER SATISFACTION ON THE SHOPEE APPLICATION ]]>
<![CDATA[Devina Amelia]]>;
<![CDATA[Haris Maupa]]>;
<![CDATA[Andi Nur Baumassepe]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/pja.v4i2.669
<![CDATA[Companies must be able identify the most suitable marketing strategy for their business in order to thrive and accomplish their main objectives. Shopee is one of the first and leading e-commerce enterprises among Indonesian consumers. Customer satisfaction is the most essential concept in the business sector since it is utilized to attract customers. Customer satisfaction is occasionally dependent on service quality and price. The purpose of this study is to analyze the effect of service price and quality on customer satisfaction in the Shopee app. The quantitative research approach combines with descriptive and verification methods in the study. The study begins in February-April 2023 at Pasundan University's Faculty of Economics and Business in Bandung, West Java. The proportional random sampling technique was employed to obtain samples among 100 students. The data was collected using a questionnaire with a Likert scale that was filled out directly by the respondents. Data were analyzed using a hypothesis testing test that began with the F test (ANOVA), t test, and analysis of the Coefficient of Determination (R2). According to the test results, service quality and pricing have a significant effect on customer satisfaction. As a result, Shopee should continue to enhance the services that it offers to customers in order to attain high customer satisfaction and sell products at affordable prices.]]>
<![CDATA[PERAN KEPEMIMPINAN DAN PRESTASI KERJA KARYAWAN ]]>
<![CDATA[Maimunah Toatubun]]>;
<![CDATA[Andi Ernie Zaenab Musa]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/pja.v4i2.670
<![CDATA[Pimpinan dan karyawan adalah elemen penting dalam perusahaan yang memiliki perang penting dalam menjalankan perusahaan. Penelitian ini bertujuan untuk menganalisis sejauh mana peran kepemimpinan dalam meningkatkan prestasi kerja karyawan pada NAS Media Pustaka. Dalam penelitian ini, penulis menggunakan pendekatan Deskriptif kualitatif. Karena penting bagi peneliti untuk akrab dengan pertanyaan dan judul yang di kemukakan untuk di dalami. Dalam penelitian kualitatif peneliti pertanyaan umum dan luas kepada partisipan dan memungkinkan mereka untuk mengungkapkan pandangan mereka dan tidak di batasi oleh peneliti. Hasil penelitian menemukan bahwa pemimpin nas media pustaka melibatkan semua team yang ada di Perusahaan, semua team yang di libatkan diberikan kesempatan untuk menyampaikan pendapat mereka dan di CV. Nas Media Pustaka tidak mengenal istilah karyawan larena semuanya adalah team yang bergerak dan saling mengisi ruang, dan di nas media pustaka tidak menggunakan SOP seperti perusahaan- perusahaan ada umumnya di nas media sop itu sendiri tentukan oleh para team berdasarkan kesadaran.]]>
<![CDATA[THE EFFECT OF PATIENT TRUST AND HOSPITAL FACILITIES ON IN-PATIENT SATISFACTION AT HASANUDDIN UNIVERSITY HOSPITAL ]]>
<![CDATA[Nurmalawati]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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<![CDATA[The hospital is an integral part of a social and health organization with the function of providing complete services, curing disease and disease prevention to the community. It is undeniable that the community has an assessment decision on the quality and performance of services at the hospital. Therefore, hospitals must pay attention to patient satisfaction in order to maintain patient trust and as stronghold in facing global competition. Patient satisfaction can be influenced by several factors including patient trust and hospital facilities. This study aims to analyze the effect of patient trust and hospital facilities on inpatient satisfaction. The research method uses a cross-sectional study design. The research began in March-April 2023 at the Hasanuddin University Hospital. The number of samples used were 96 patients taken using purposive sampling technique. Data collection was measured using a questionnaire with a Likert scale which was filled in directly by the respondents. Data were analyzed using the Chi-Square test and Multiple Logistic Regression test. The test results show that there is an effect of patient trust and hospital facilities on inpatient satisfaction at Hasanuddin University Hospital. Therefore, the hospital should maintain what has supported patient satisfaction and trust, and should repair or provide facilities that patients complain about so that they are able to support patient trust and satisfaction at Hasanuddin University Hospital]]>
<![CDATA[THE EFFECT OF WORKLOAD ON BANK EMPLOYEE PERFORMANCE IN MAKASSAR CITY ]]>
<![CDATA[Faisal Tasbih]]>;
<![CDATA[Yunus Amar]]>;
<![CDATA[Nurdjanah Hamid]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/pja.v4i2.672
<![CDATA[The banking sector is currently required to play an active role in efforts to increase economic growth and improve people's lives. Human resource management must always be considered because it functions efficiently, effectively and productively to achieve company goals. One of the most crucial assets of a bank is employee performance. Consequently, human resources are required to always be able to develop themselves proactively in producing good performance. One of the causes of the poor performance produced by employees is the high workload that must be borne. This is due to a mismatch between the employees themselves and the work they are doing resulting in excessive workload. This study aims to analyze the effect of workload on the performance of bank employees. The research method uses a cross-sectional study design. The research began in May 2023 at a bank in Makassar City. The number of samples used were 106 employees who were taken using the total sampling technique. The collection of employee workload data and employee performance data was measured using a questionnaire with a Likert scale which was filled in directly by the respondents. Data were analyzed using the Chi-Square test. Chi-Square test results show that the workload variable is significantly related to employee performance (p<0.05). The company (bank) must pay serious attention to the workload given to employees.]]>
<![CDATA[THE EFFECT OF WORK DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. PLN (PERSERO) UIW SULSELRABAR ]]>
<![CDATA[Annidar Eka Saputri]]>;
<![CDATA[Maat Pono]]>;
<![CDATA[Nurdjanah Hamid]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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<![CDATA[In the same way that the rest of Indonesia has been hit hard by the Covid-19 epidemic, so too has PT PLN (Persero) UIW Sulselrabar. Several companies, including PT PLN (Persero) UIW Sulselrabar, have instituted work-from-home policies in response to the pandemic. Naturally, this may have an effect on employees' ability to self-regulate and motivate themselves to provide their best efforts on the job. The effects of discipline and motivation on output both before and after the pandemic are the primary foci of this study. One hundred people will be used as the sample size in this quantitative investigation. Data was gathered using questionnaires and analyzed using SPSS version 25. The results (indicated by the four indicators of time pressure, efficiency, absenteeism, and accountability) show a positive correlation with the discipline variable. Therefore discipline and motivation at PT PLN (Persero) UIW Sulselrabar have a large and positive effect on productivity.]]>
<![CDATA[TECHNOLOGY ACCEPTANCE OF THE POWER OUTAGE COMPLAINT REPORTING FEATURE ON "NEW PLN MOBILE" APPLICATION ]]>
<![CDATA[Satria Prasamya]]>;
<![CDATA[Muh. Asdar]]>;
<![CDATA[Haeriah Hakim]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/pja.v4i2.674
<![CDATA[This study aims to measure the level of technology acceptance of the outage reporting feature in the "New PLN Mobile" application. This research will be conducted at PT PLN UP03 South Makassar working area. Where the sample in this study were users of the New PLN Mobile application who live in the work area of the object under study. Furthermore, this research is a quantitative descriptive study with the aim of analyzing in depth the technological acceptance of the outage reporting feature in the "New PLN Mobile" application using the Technology Acceptance Model (TAM) framework. The results showed that there are four measurement dimensions used in this study, namely perceived usefulness, perceived ease of use, intention to use and actual use. The majority of measurement indicators are categorized as excellent. However, there is one measurement indicator that is not appropriate when applied to the object of this research, namely the number of reports that have been successfully sent as one of the measurement indicators of actual use is not appropriate to use on the object of research if it is based on how often someone sends a complaint (this is suitable for high-frequency transactions such as the banking service sector).]]>
<![CDATA[PAJAK SEBAGAI VARIABEL MODERASI PADA DETERMINAN TRANSFER PRICING ]]>
<![CDATA[Muliani Mangngalla]]>;
<![CDATA[Afian Dezi Sanda Sipi]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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<![CDATA[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.]]>
<![CDATA[THE EFFECT OF PRODUCT QUALITY AND SERVICE QUALITY ON CUSTOMER SATISFACTION ]]>
<![CDATA[Zulfina Arizky Zulkifly]]>;
<![CDATA[Haris Maupa]]>;
<![CDATA[Andi Nur Bau Massepe]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH LAYANAN DIGITAL, LOKASI DAN DURASI LAYANAN TERHADAP KEPUASAN KONSUMEN MELALUI MINAT KONSUMEN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Nuri Ervanto]]>;
<![CDATA[Musran Munizu]]>;
<![CDATA[Wardhani Hakim]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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<![CDATA[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.]]>
<![CDATA[ANALYSIS OF THE CHANCE OF THE FINANCIAL DISTRESS ON TELECOMUNICATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) ]]>
<![CDATA[Siti Alyfah Ainun Putri Baramuli]]>;
<![CDATA[Mursalim Nohong]]>;
<![CDATA[Muhammad Ali]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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<![CDATA[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.]]>
