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Contact Name
Tamara Limbunan
Contact Email
tamara.limbunan@yahoo.co.id
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ana.mardiana1902@gmail.com
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Kota makassar,
Sulawesi selatan
INDONESIA
AJAR : Atma Jaya Accounting Research
ISSN : 2654590X     EISSN : 26560410     DOI : -
Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan.
Arjuna Subject : -
Articles 6 Documents
Search results for , issue "Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)" : 6 Documents clear
PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL Lenny Kawandy; Oktavianus Pasoloran; Suwandi Ng
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.57

Abstract

This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.
PERAN PERANGKAT LUNAK AKUNTANSI PADA KINERJA USAHA KECIL Wawan Darmawan
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.58

Abstract

The purpose of this research is to develop a relationship model of accounting software (PLA) to the small businesses performance, i.e. Return on Assets (ROA) and Return on Sales (ROS). The research design is a causal study in Small Businesses located in Makassar. Data is collected through questionnaires that are sent and delivered by the researchers themselves to each respondent totaling 379 Small Businesses. The analysis technique used in this study is simple regression with SPSS software.The findings of this study are that accounting software (PLA) is an important thing in improving the performance of small businesses, because both directly affect financial performance, i.e. Return on Assets (ROA) and Return on Sales (ROS). Recommendations to small businesses in Makassar in order to take technical policies to improve their performance through the use of accounting software (PLA) because they can make their companies more efficient in obtaining profits from their sales and more efficient in using their assets to earn profits.
MEMAKNAI DANA PENGENTASAN KEMISKINAN DALAM PENGANGGARAN DAERAH Barbara Yessi Taruk Allo; Fransiskus Randa; Yakobus K Bangun
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.59

Abstract

This study aims to understand the face of poverty and the use of poverty alleviation funds in regional budgeting. The study was conducted in Makassar City, South Sulawesi by using case study approach. Data collection was done by interview and observation. In-depth interviews were conducted for povertystricken actors and budget managers of poverty funds. This research uses qualitative approach with case study analysis method which according to Creswel can be done through categorization stage, interpretation of pattern formation and naturalistic generaliation. The results show that there are three categories of poor people in the city of Maksassar namely vagrants and beggars, unemployed and poor fishermen. In the potency of policy and government budgeting behavior has been to eradicate the program of alleviation through increasing poverty alleviation budget allocation, but the fulfillment is not necessarily to alleviate poverty in Makassar City. This is because poverty is often used as a tool of exploitation by society and also as a political tool by the government.
THE EFFECT ACCOUNTING CONSERVATISM USING LO_EKO MODEL Marselinus Asri
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.60

Abstract

The purpose research is to examine other variables that also affect the relationship between conservatism and earnings quality. Data population are companies listed in Indonesia Stock Exchange during the period 2014-2017. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide more valuations by providing a high premium for the company's stock price.
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Usmar Musawir; Muttiarni Muttiarni
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.61

Abstract

This Riset is purposed for knowing the influence of budgeting participation to budgetary slack using organization commitment as moderation variable. This riset using quantitative method. The population of 90 employees, for a sample of 40 people. Data analytical method which used is moderated regression analysis. Depend on the result of the data analytic be concluded that there are 3 results: 1) Budgeting participation can’t influence the budgetary slack, 2) Organization commitment have positive influence to the budgetary slack, 3) Budgeting participation and organization commitment have positive influence and significant to the budgetary slack.
EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANTAENG Rustan Rustan
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.62

Abstract

This study aims to assess the effectiveness of tax audits in terms of tax revenue at the Pratama Tax Office Bantaeng. The type of research used is descriptive research with a quantitative approach. This research was carried out by using primary and secondary data in order to obtain a number of data needed, as well as reading some of the literature and other data related to the research. The results of the study show that: a) Overall Percentage of Tax Revenue for 2015-2017 is classified as less effective, tax audits on Bantaeng Primary Tax Office are based on Examination Orders (SP2) and Tax Assessment Letters (SKP) are very effective each year namely 2015 to in 2017 the percentage level of effectiveness is 100% on average, and the realization of the tax audit based on SP2 and SKP on tax revenue in Bantaeng Primary Tax Office is classified as ineffective. This is due to the contribution of the tax audit under 50%. Where the percentage level of effectiveness in 2015 was only 0.58%, in 2016 the contribution of tax audit realization was 0.69% and 2017 was 4.51%.

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