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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 153 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2014-2017) Editha Julia; Octavianus Pasoloran; Sita Yubelina Sabandar
Paulus Journal of Accounting (PJA) Vol. 1 No. 1 (2019): 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

Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Secara Voluntary (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2014-2017). Penelitian ini bertujuan untuk menguji pengaruh pergantian manajemen, opini audit, financial distress, ukuran KAP, dan ukuran perusahaan klien, terhadap auditor switching. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2017. Jumlah perusahaan manufaktur yang dijadikan sampel penelitian ini adalah 32 perusahaan dengan pengamatan selama 3 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 96 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistic. Hasil penelitian menunjukkan bahwa pergantian manajemen berpengaruh signifikan dengan arah positif terhadap auditor switching. Sedangkan opini audit, financial distress, ukuran KAP dan ukuran perusahaan klien tidak berpengaruh signifikan terhadap keputusan perusahaan untuk melakukan auditor switching.
PEMAKNAAN GOOD CORPORATE GOVERNANCE DALAM MEWUJUDKAN TRI PANGGILAN GEREJA (BERSAKSI, BERSEKUTU, MELAYANI) Jerliyen Pramita Londong
Paulus Journal of Accounting (PJA) Vol. 1 No. 1 (2019): 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 Meaning of Good Corporate Governance in manifesting Three Church Calls (Witnessing, Allying, Serving). The aims of this research determine the extent of the meaning of the application of good corporate governance in manifesting the three call of the church. Case study at the Biringkanaya’s Toraja Church by involving the representatives of church’s member in each group. This research using interpretive phenomenological analysis. The result of this study found that church program has been carried out by Biringkanaya’s Church and has adjusted to the Church’s mission, but the implementation of the program is not felt maximally by the church members.
PENGARUH PERSEPSI WAJIB PAJAK TENTANG PENERAPAN PP NO 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DIMAKASASAR Carolus Askikarno Palalangan; Ribka Pakendek; Luther P. Tangdialla
Paulus Journal of Accounting (PJA) Vol. 1 No. 1 (2019): 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 was to determine the influence of: (1) Implementation Of PPNo. 23 Tahun 2018 for tax compliance of MSMEs, (2) the understanding of taxation for tax compliance of MSMEs, (3) Ttax penalties for tax compliance of MSMEs, and also (4) Implementation Of PP No. 23 Tahun 2018 And The Understanding Of Taxation And Tax Penalties together on Tax Compliance of MSMEs. The population in this study is the MSMEs in the city of Makassar. The samples in this research are taking from 50 MSMEs. The data collecting method is by giving questionnaire. Analysis prerequisite test included normality test, linearity test, heteroscedasticity test, and multicolinearity test. The data analysis technique used a simple and multiple linear regression analysis. The result of the research shows Implementation Of PP No. 23 Tahun 2018 positively influance and the significance towards the tax compliance. It is proved that the regression coefficient is positive 0,408 and t count is greater compared to t table (3,511 > 2,01290) in the significance of 0,001< 5%. The understanding of taxation positively influence and significant toward the tax compliance. It isproved that the the regression coefficient is positive 0,215 and t count is greater compared to t table (2,079> 2,01290) in the significance of 0,043< 5%. Tax penalties positively influenceand significant toward the tax compliance. It is proved that the regression coefficient is positive 0,297 and t count is greater compared to t table (2,468 > 2,01290) in the significance of 0,017 < 5%. Implementation Of PP No. 23 Tahun 2018, the understanding taxation and taxpenalties positively together influenced toward the tax compliance. It is proved that the significance of 0,000<5% and F count is greater compared to F table (13,270 > 2,80) in the significance of 0,000 < 5%.
PENENTUAN HARGA KAIN TENUN PADA DESA SALUALLO KEC.SANGALLA UTARA , KAB. TANA TORAJA Selvi Yanti Patintingan; Natalia Paranoan; Erna Pasanda
Paulus Journal of Accounting (PJA) Vol. 1 No. 1 (2019): 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

Determining the Price of Woven Fabrics in Saluallo Village, Kec. Sangalla Utara, Tana Toraja Regency. This research is a field research and literature using a qualitative descriptive method, which aims to determine the price of woven fabric in the Saluallo Village, Kec.Sangalla Utara, Kab.Tana Toraja. Data collection techniques are observation, interviews, and documentation. This research was conducted by interviewing informants in this case weaving craftsmen and woven fabric collectors to find out how the price of woven fabrics among weaving craftsmen and among collectors. The results showed that the price of woven cloth was determined by factors of raw material costs, direct labor costs and factory overhead costs, for the determination of fair prices.
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL MANAGEMENT ON THE PERFORMANCE OF SMEs IN MAKASSAR CITY Ridha Farha Aditia; Muhammad Ali; Julius Jilbert
Paulus Journal of Accounting (PJA) Vol. 5 No. 1 (2023): 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 evaluate the effect of Financial Literacy and financial management on the performance of Micro, Small and Medium Enterprises (MSMEs) in Makassar City. The population of this study is all MSMEs in which are registered with the Cooperatives and Micro, Small and Medium Enterprises Office of Makassar City, with a total number of MSMEs that are still active in 2021 as many as 715 businesses. The sample selection was carried out using the Purposive Sampling technique, namely selecting samples based on consideration certain. Data collection in this study was carried out through questionnaires and documentation. The collected data were analyzed using descriptive quantitative analysis methods, instrument tests (validity and reliability), classical assumptions, and hypothesis testing which included simple regression, t test, and partial coefficient of determination (r2). The results showed that financial literacy partially had an effect positive and significant impact on MSME financial management in Makassar City. This means that a good understanding of financial literacy can contribute to improving more effective financial management for MSMEs in Makassar City.
THE INFLUENCE OF SELF-EFFICIENCY AND KNOWLEDGE OF BUSINESS FINANCIAL MANAGEMENT ON ENTREPRENEURSHIP INTENTION Tri Nur Hidayah
Paulus Journal of Accounting (PJA) Vol. 5 No. 1 (2023): 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 concept of entrepreneurial intention continues to be the focus of research in the field of entrepreneurship, because high entrepreneurial intention can be a driving force to produce more entrepreneurs who have the potential to create jobs, innovation and economic growth. Therefore, an understanding of entrepreneurial intentions is important in efforts to develop and support a sustainable entrepreneurial ecosystem. This paper aims to analyze the influence of self-efficacy and levels of knowledge management finance business to intention entrepreneurship on student Hasanuddin University, force year 2020 And 2021. Respondents totaling 100 students, Which determined use technique purposive sampling . Analysis data performed using multiple linear regression method. The analysis results prove that efficacy self influential significant to intention entrepreneurship. Whereas, level knowledge management finance business No influential to intention entrepreneurship.
FINANCIAL PERFORMANCE ANALYSIS AT PT. ADHI KARYA (PERSERO) TBK ON THE INDONESIAN STOCK EXCHANGE Arif Imam; Abd Rahman Laba; M Sobarsyah
Paulus Journal of Accounting (PJA) Vol. 5 No. 1 (2023): 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 determine the financial performance of PT. Adhi Karya (Persero) Tbk. This financial performance assessment is according to the Decree of the Minister of BUMN Number: Kep 100/MBU/2002, used to assess its financial performance. The population in this study is the financial statements of PT. Adhi Karya (Persero) Tbk. obtained through the Indonesian Stock Exchange website for the last five years' (2015–2020), while the samples are the balance sheets and income statements for the last six years (2015–2020). Data collection in this research involves documentation and data analysis techniques using ratios. Based on the findings of the evaluation of the financial aspect's soundness level, it is evident that PT. Adhi Karya (Persero) Tbk. for the 2015–2020 period In 2015, the total score (weight) obtained was 48 in the BB category, which is unhealthy criteria. Then in 2016, the total score (weight) obtained was 38.25 for category B, unhealthy criteria. In 2017, the total score (weight) obtained was 41.25 in the BB category with unhealthy criteria; in 2018, the total score (weight) was 43.25 in the BB category with unhealthy criteria. Then in 2019 a total score (weight) was obtained, namely 39.5 with category B, unhealthy criteria. Then in 2020, a total score (weight) of 28.75 was obtained in the CCC category with unhealthy criteria.
ANALYSIS OF THE IMPACT OF EMOTIONAL INTELLIGENCE AND HEDONISM LIFESTYLE ON PERSONAL FINANCIAL MANAGEMENT OF STUDENTS IN MAKASSAR CITY Khumairah Nurmagfirah Samsir; Abdul Rahman Laba; Fauzi R Rahim
Paulus Journal of Accounting (PJA) Vol. 5 No. 1 (2023): 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 emotional intelligence and hedonic lifestyle on students' personal financial management .Healthy personal finance is an important aspect of student life to achieve financial stability, reduce stress, and improve quality of life. However, various factors such as emotional intelligence and hedonic lifestyle can influence management behaviorstudent finance. Research method This research uses a correlational quantitative research type. The population is Students majoring in Accounting at the Faculty of Economics and Business Class of 2021, Hasanuddin University. The results of this study prove that emotional intelligence has an effect on personal financial management. Likewise, the hedonistic lifestyle has a significant positive effect on student personal financial management.
MARKETING STRATEGY ANALYSIS IN CV. KASIH SAYANGIN PANAKKUKANG DISTRICT, MAKASSAR CITY Fadil Pradana; Abdul Rahman Kadir; Mursalim Nohong
Paulus Journal of Accounting (PJA) Vol. 5 No. 1 (2023): 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 marketing strategies for increasing product sales at CV. Kasih Sayang for SMIs in the city of Makassar. This type of research is qualitative research. The data sources of this research are primary and secondary data sources. Data collection techniques used in this study were interviews, observation, and documentation. The data analysis technique used in this study was the data collection stage and the analysis phase using a qualitative descriptive analysis method, namely IFAS, EFAS, and SWOT analysis. The results of the study show that the current marketing strategy is direct marketing and indirect marketing. The results of the company's internal factor analysis using the IFE matrix, the company's main strength is a better taste of the products it produces (score 0.80). The main weakness possessed by CV. Kasih Sayang The interest of SMIs is less innovative packaging design and form (score 0.17). A total score below 2.5 indicates the company's internal position is weak in overcoming existing weaknesses with its strengths. The results of the SWOT analysis produce 12 alternative strategies that can be chosen by companies, namely maintaining product taste and also increasing customer satisfaction and loyalty, maintaining and increasing collaboration with potential partners to increase market share, and maximizing the attractiveness displayed at sales outlets through product variants at low prices. compete, develop the attractiveness of more innovative product packaging so that it is increasingly in demand by consumers and has an image among entrepreneurs, given the amount of production produced so that products that exceed the shelf life limits are not wasted , improve the quality of the resulting chocolate concentration so that the resulting product form can last accordance with the shelf life, Maintaining the consistency of the quality of chocolate products so that they can compete with similar competing products, Maintaining good cooperation with various partners so that the company's activities in the aspects of marketing, production, etc. thinning due to scarcity of raw materials and anticipating the emergence of new competitors, maximizing the packaging power of product packaging so that it remains in demand by consumers and able to compete with similar products, maximizing provisions on quantity and production yields so that products that reach the limit of durability are not wasted and regulates conditions for use raw materials wisely to anticipate the scarcity of raw materials and rising raw materials prices. 
EFFECT OF WORK DISCIPLINE ON EMPLOYEE ACHIEVEMENT AT DINAS PERDAGANGAN PROVINSI SULAWESI SELATAN Nur Awaliah Widarti; Mahlia Muis; Julius Jilbert
Paulus Journal of Accounting (PJA) Vol. 5 No. 1 (2023): 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 final goal to be achieved from this study is to find out how work discipline influences employee achievement at the South Sulawesi Trade Office. This study uses 2 variabless, namelyy the independentt variable is work discipline (X) and the dependent variables is work performance (Y). The population of this research is all employees of ASN as many as 75 employees. Data was collected using documentation and questionnaire methods. Descriptive statistical analysis, prerequisite test, and multiplen linear regressionn analysis were used to test the hypotheses and processed with the help of IBM SPSS Statistics 21 were usedd to analyzee the data. The final results of this study indicate that work discipline affects the employee achievement of the South Sulawesi Provincial Trade Service Office.

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