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[NEW PLN MOBILE INNOVATION: TECHNOLOGY ACCEPTANCE MODEL ]]>
<![CDATA[Pradikta Cendika]]>;
<![CDATA[Dian A.S Parawansa]]>;
<![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/
<![CDATA[Penelitian ini bertujuan untuk mengukur sejauh mana penerimaan masyarkat terhadap inovasi terbaru New PLN Mobile berbasis SwaCam Technology. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode regersi linier sederhada dan regresi linier berganda. Di mana sampel pada penelitian ini adalah masyarakat yang menggunakan jasa PLN yang berdomisili pada wilayah Sulawesi Selatan, Sulawesi Tenggara, dan Sulawesi Barat. Data dikumpulkan menggunakan kuesioner oline yang disebar melalui berbagai platform media sosial. Lebih lanjut, hasil penelitian menunjukkan Perceived Usefulness and Perceived Ease of Use berpengaruh signifikan terhadap Attitude Towards Using. Selanjutnya, secara simultan, Perceived Usefulness and Perceived Ease of Use berpengaruh signifikan terhadap Attitude Towards Using. Kemudian, Attitude Toward Using berpengaruh signifikan terhadap Acceptance of SeaCam Technology. Pada akhirnya, secara simultan, PU, PEoU, ATUberpengaruh signifikan terhadap Acceptance of SeaCam Technology.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE CAMEL (KASUS PADA BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021) ]]>
<![CDATA[Natalia Desi Devita]]>;
<![CDATA[Cepi Pahlevi]]>;
<![CDATA[Fauzi R Rahim]]>
<![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/
<![CDATA[Tujuan dari penelitian ini adalah menganalisis kinerja keuangan BUMN perbankan dengan menggunakan rasio CAMEL yang meliputi aspek permodalan, aktiva produktif, manajemen, profitabilitas dan likuiditas, untuk mengetahui tingkat stabilitasnya. Penelitian ini melibatkan 42 perusahaan. Teknik Pengambilan Sampel dalam penelitian ini Teknik purposive sampling, jumlah sampel adalah 4 perusahaan perbankan; BRI (BBRI), BNId (BBNI),BTNd (BBTN) dan Bank Mandiri. Metode CAMEL digunakan sebagai metode analisis. Riset menunjukkan antara tahun 2017 hingga 2021, BRI, BNI, dan BTN berada pada posisi sehat sedangkan Bank Mandiri tidak sehat.]]>
<![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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<![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 considere 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[EXPLORING THE FACTOR OF SERVICE QUALITY (CASE STUDY AT PT. PLN SOUTH MAKASSAR) ]]>
<![CDATA[Arie Pratama]]>;
<![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/
<![CDATA[This study aims to explore the factors that shape service quality. This research was conducted by combining several existing dimensions of service quality and looking for gaps in the constructs of these measurementdimensions which were adjusted to the conditions in the object of research. The sample in this study were PLN customers in the UP3 South Makassar area. This research is quantitative research using confirmatory factoranalysis 1st order. The results showed that the 5 dimensions used in this study (tangibility, reliability, responsiveness, assurance, empathy, and technology) proved to be able to be used as service quality measurement factors.]]>
<![CDATA[THE EFFECT OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE AT CV. SABILLAH ]]>
<![CDATA[Andi Elsa Marina]]>;
<![CDATA[Djabir Hamzah]]>;
<![CDATA[Muhammad Idrus Taba]]>
<![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/
<![CDATA[Employee performance is the result of work carried out in quantity and quality in carrying out work that is the duty and responsibility of employees. The behavior and actions taken by an employee will affect the achievement of the organization. One example is the willingness of employees to voluntarily assist other employees, commonly known as the concept of Organizational Citizenship Behavior. In addition, jobsatisfaction is also related to the performance shown by employees. The more satisfied they are with their work, the employees will improve their performance. This study aims to analyze the influence of Organizational Citizenship Behavior (OCB) and job satisfaction on the employee performance of CV Sabillah Bone. The research method uses quantitative research with a descriptive design. Research begins in March-April 2023 at CV. Sabillah in Bone Regency, South Sulawesi. The number of samples used were 46 employees who were taken using the total sampling technique. Data collection was measured using a questionnaire with a Likert scale which was filled 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). The test results show that Organizational Citizenship Behavior (OCB) and job satisfaction have a significant effect on employee performance. Therefore, employees must maintain an attitude of always caring to their work surroundings. This situation can be in the form of employee concern or sensitivity to co-workers.]]>
<![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/
<![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[THE EFFECT OF WORK DISCIPLINE AND WORK MOTIVATION ONEMPLOYEE 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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DOI: 10.34207/
<![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[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/
<![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 partisipandan 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[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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DOI: 10.34207/
<![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 telahdilakukan hasil penelitian ini menunjukkan bahwa mekanisme bonus dan pajak berpengaruh positif terhadap transfer pricing, sedangkan debt covenant tidak berpengaruh terhadap transfer pricing pada perusahaan sektorpertambangan 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[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/
<![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 dimensionsused 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).]]>
