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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Riset Akuntansi Aksioma Akurasi : Jurnal Studi Akuntansi dan Keuangan JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Akubis: Jurnal Akuntansi dan Bisnis BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Christian Timotius Peilouw
Politeknik Negeri Kupang
Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Christian Timotius Peilouw
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): March 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1325

Abstract

The purpose of this study is to know the influence of stock ownership by management, stock ownership by institution, stock ownership by family, stock ownership by foreigner, and stock ownership by the government on debt policy which use agency theory, by using the variables of profitability control, company growth, company size and asset structure. The samples used were 358 companies non-bank and finance listed on BEI (Indonesia Stock Exchange) over the period of 2013-2014. The data collection technique used is the purposive sampling method. The data analysis technique used is multiple linear regression. The analysis shows that stock ownership by management negatively affects debt policy. Stock ownership by institution, stock ownership by family, stock ownership by foreigner, and stock ownership by the government do not affect the debt policy. Profitability negatively affects debt policy. Company size positively affects debt policy. Company growth and asset structure dont affect debt policy. DOI: https://doi.org/10.26905/ap.v3i1.1325
INVESTASI UNTUK NEGERI, SAVINGS BOND RITEL Christian Timotius Peilouw; Bintang Kusucahyo
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.673 KB) | DOI: 10.31949/jb.v3i2.756

Abstract

Pengabdian kepada masyarakat ini bertujuan melaksanakan program pemerintah agar meningkatkan investasi dan pembangunan di Negara Republik Indonesia serta memperbanyak Pahlawan Investasi Indonesia yang dikhususkan pada khalayak muda. Sasaran kegiatan Investasi Untuk Negeri, Savings Bond Ritel (SBR) adalah Pengurus Gerakan Pemuda GPIB MUPEL JATIM, dilaksanakan secara daring Via Google Meet dengan dihadiri total 27 orang. Dari permasalahan yang telah dikemukakan, diperlukan pelatihan dan pendampingan investasi SBR dengan rancangan tahap persiapan dilakukan melalui diskusi dengan sasaran guna mengetahui Investasi yang relevan sehingga dapat diberikan sesuai kebutuhan masing-masing pemuda. Menyusun materi seminar dan materi dalam pelatihan serta pendampingan. Menyusun evaluasi akhir pendampingan. Koordinasi dengan pihak terkait dengan Ketua Gerakan Pemuda GPIB MUPEL JATIM. Koordinasi dengan tim pendampingan yang meliputi dosen dari jurusan akuntansi Universitas Katolik Widya Karya Malang. Hasil kegiatan pelatihan dan pendampingan ini menunjukan tingkat keberhasilan dengan indikasi kesesuaian dengan kebutuhan masing-masing pemuda. Pemuda antusias dan memberi respon positif mengenai kegiatan tersebut. Peserta benar-benar baru mengetahui investasi yang sangat bagus seperti SBR ini, dan hendak melakukan investasi sesuai dengan jadwal penawaran SBR.
OWNERSHIP STRUCTURES AND DEBT POLICY (A META-ANALYSIS) Christian Timotius Peilouw; Bintang Kusucahyo
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.163

Abstract

This study aims to understand the effect of ownership structure on debt policy, as well as to examine and analyze the variation of result study on debt policy in Indonesia. Agency Theory is the grand theory used to explain the effect of ownership structure on debt policy. This study used meta-analysis approach with sample is 31 researches in Indonesia, both the published and unpublished in 2006-2019. The result of this study, meta-analysis strengthen the findings of the previous study which stated that the ownership structure can decrease debt policy. The differences of the previous studies are due to the presence of moderation effect from the measurement model of debt policy and ownership structure.
KEPATUHAN WAJIB PAJAK DAN PROGRAM PENGUNGKAPAN SUKARELA Christian Timotius Peilouw
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.258

Abstract

Penelitian ini bertujuan menganalisis pengungkapan kewajiban pajak oleh pengusaha, karyawan perusahaan swasta, pegawai negeri sipil, dan dosen, dalam program pengungkapan sukarela (PPS) pajak dalam meningkatkan kepatuhan wajib pajak (WP). Penelitian ini menggunakan paradigma interpretif dan fenomenologi transedental. Pengumpulan data penelitian menggunakan penelitian lapangan. Hasil penelitian mengungkapkan bahwa WP menggunakan program pengungkapan sukarela untuk mendapat keuntungan. Pertama, WP ikut program pengungkapan sukarela karena WP ingin mendapatkan tarif pajak yang rendah. Kedua, WP ingin menghindari pemeriksaan pajak serta data informasi yang bersumber dari Surat Pemberitahuan Pengungkapan Harta (SPPH) dan lampiran yang diadministrasikan Kementerian Keuangan tidak dapat dijadikan sebagai dasar penyelidikan, penyidikan, dan/atau penuntutan pidana terhadap WP. Bagi DJP ataupun Kemenkeu harus mengevaluasi dan meningkatkan regulasi dalam mempersiapkan kebijakan program pengungkapan sukarela berikutnya, khususnya pelaksanaan PPS dan target PPS.
Penerapan Akuntansi Persediaan Barang Dagang Pada Online Shop Jumun.Id Christian Timotius Peilouw; Dwi Dayanti Oktavia; Erna Muliana
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 5, No 2 (2023): Februari 2023
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47201/jamin.v5i2.140

Abstract

Abstract  Inventory is the main component for the continuity of a business, so that regardless of the form of business, both small and large scale, inventory is a major asset owned by a business. For this reason, a rule or guideline is needed so that inventory can be managed properly. The purpose of this research is to find out how to apply merchandise inventory accounting to the jumun.id online shop. This type of research is qualitative. The results showed that the recording system at the jumun.id online shop is periodic and this is in accordance with PSAK No. 14 and the scoring system using FIFO. Keywords— FIFO, Periodic, InventoryAbstrakPersediaan merupakan komponen utama bagi keberlangsungan suatu usaha, sehingga apapun bentuk usahanya baik skala kecil ataupun skala besar persediaan merupakan asset besar yang dimiliki oleh suatu usaha. Untuk itu diperlukan sebuah aturan atau pedoman agar persediaan dapat dikelola dengan baik. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan akuntansi persediaan barang dagang pada online shop jumun.id. Jenis penelitian ini adalag kualitatif. Hasil penelitian diperoleh bahwa sistem pencatatan pada online shop jumun.id adalah periodic dan ini sesuai dengan PSAK No 14 dan ssstem penilaian dengan menggunakan FIFO.  Kata kunci— Persediaan, Periodik, FIFO
PENGARUH KEPEMILIKAN MANAJEMEN, INSTITUSI DAN KELUARGA TERHADAP KEBIJAKAN HUTANG DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BEI Christian Timotius Peilouw; Galuh Budi Astuti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 5 No 1 (2018): vol 3 no 1 Desember 2018
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.029 KB) | DOI: 10.37832/akubis.v5i1.32

Abstract

This research is an explanatory research, intendingto find the effect of share ownership by management,institutions, and families, on debt policy which use agencytheory, with variables of profitability intervening. The studypopulation is the IDX companies other than banks andfinance, which were registered in the 2015-2016 period. Thesampling technique used purposive sampling so as many as330 companies were obtained. Data analysis technique usedis Partial Least Squares (PLS) by testing the hypothesisstatistically.The result is there is no effect of management ownership onprofitability, there is an influence of management ownershipon debt policy, there is an influence of institutionalownership on profitability, there is no effect of institutionalownership on debt policy, there is no influence of familyownership on profitability, there is no influence of ownershipof family ownership on debt policy , there is an effect ofprofitability on debt policy, there is no effect of managementownership on debt policy through profitability, there is aninfluence of institutional ownership on debt policy throughprofitability, there is no influence of family ownership ondebt policy through profitability.
Pengaruh penerapan akuntansi sektor publik dan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah (studi pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Kupang) Christian Timotius Peilouw; Dwi Dayanti Oktavia; Agusta Amanda Wulandari; Chyntia Febriliany Latuan
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9641

Abstract

This study aims to find empirical evidence of the effect of the application of public sector accounting and the quality of financial reports on the accountability performance of government agencies. This study uses three variables, namely the application of public sector accounting (X1), quality of financial reports (X2), and accountability of government agency performance (Y). This study was a quantitative study using primary data obtained through a questionnaire. The population of 54 employees of the Regional Financial and Asset Management Agency of Kupang Regency. The sample was taken 35 people using purposive sampling as the sampling technique. The data analysis method used was data quality test consisting of validity test and reliability test; and classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The hypothesis testing technique uses multiple linear regression analysis, coefficient of determination, t-test and F test. The data were processed by using the Statistical Product And Service Solution (SPSS) version 26 program. The results of this study indicated that partially the application of public sector accounting affects the accountability performance of government agencies, and partially the quality of financial reports affects the performance accountability of government agencies. Meanwhile, the simultaneous application of public sector accounting and the quality of financial reports had a significant effect on the performance accountability of government agencies
EFFECT OF ECONOMIC GROWTH ON LEVEL POVERTY AND UNEMPLOYMENT RATE AS MEDIATION IN EAST NUSA TENGGARA PROVINCE Fransiscus Nicodemus Naiola; Christian Timotius Peilouw; Donny Teguh Santoso Junias
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of economic growth on poverty levels with unemployment as mediation. This research uses a quantitative research method in associative form using one independent variable, namely economic growth, one dependent variable, namely the poverty level, and one moderating variable, namely the unemployment rate. According to Sugiyono (2016), the quantitative method is because research data is in the form of numbers and analysis uses statistics. The data used is a time series from 2018 to 2022 obtained from the Central Statistics Agency (BPS) of Nusa Tenggara Province. Economic growth influences poverty levels in NTT Province. This means that high or low economic growth has an impact on poverty rates. This is because the impact of economic growth is not felt by the poor in NTT Province. Unemployment moderates the influence of economic growth on poverty levels in NTT Province, which means that the number of unemployed continues to increase or decrease affecting economic growth and poverty.
Co-Authors Agusta Amanda Wulandari Bintang Kusucahyo Budi Astuti, Galuh Chyntia Febriliany Latuan Donny Teguh Santoso Junias Dwi Dayanti Oktavia Erna Muliana Fransiscus Nicodemus Naiola