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Carolus Askikarno Palalangan
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Accounting Profession Journal (APAJI)
Published by Universitas Kristen Indonesia Paulus
ISSN : 27157695     EISSN : 26860058     DOI : 10.35593
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems. APAJI welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view accounting and finance as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics. APAJI, however, also seeks papers that complement economics-based theorising with theoretical developments originating in other social science disciplines or traditions. While many papers in APAJI use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods. Although the scope of APAJI is broad, it is not a suitable outlet for highly abstract mathematical papers, or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision makers, or at least should have implications for the development of future research relevant to such users.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2021): Accounting Profession Journal (APAJI)" : 5 Documents clear
Pengelolaan Pajak Daerah oleh Dinas Pendapatan Daerah Kota Batu Rizma Dya Srinitami Srinitami; Novrida Qudsi Lutfillah
Accounting Profession Journal (APAJI) Vol. 3 No. 2 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i2.26

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan memahami praktik pengelolaan Pajak Daerah oleh Dinas Pendapatan daerah Kota Batu. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data dalam penelitian ini yaitu observasi, dokumentasi dan wawancara. Hasil menunjukkan bahwa dalam praktiknya, Dispenda kerap menemui kenakalan-kenakalan yang dilakukan oleh wajib pajak (WP). Merujuk fakta demikian, Dispenda pun melakukan beberapa upaya, diantaranya: monitoring, sosialisasi, bekerja sama dengan Dishub dan Kejaksaan, memasang tapping box dan melakukan pendataan ulang.
The Effects of Users Participation on the Internal Control Systems on Performance of Projects in Local Government Authorities in Tanzania Amani Mbogella
Accounting Profession Journal (APAJI) Vol. 3 No. 2 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i2.27

Abstract

There are differing viewpoints upon the participation of users of internal control system towards the development of internal control systems of the projects. One argument suggest that users of internal control systems should not be involved upon development of internal control systems since are implementers of the system. A counter argument is that if users of the internal controls are involved into development of internal control systems may easily violate the internal controls for their own benefits. The objective of the study mainly is to determine the relationship of internal control systems and project performance by employing the participation of users of the internal control systems. This study adopted a cross sectional research design, where analysis constituted data of variables which were collected at one given point of time across a sampled population. The population consisted of 1,002 employees of the selected Councils (Ilala, Dodoma, Iringa, Singida and Chamwino Councils) who are responsible for projects implementation. Sample of 278 staff has been selected from the population of 1,002 based on statistical formula. Primary and secondary data were collected where by structured questionnaires, focused group discussion and interview methods were employed under the study. The overall results, indicate that on average score (2.6710) of respondents disagreed that users of internal control systems (ICSs) are participated on the development of internal control systems.Participation of users statistically significance (p-value<0.01) and had positive influence on performance of project. This implies that a unit change in Participation users will increase project performance by the rate of 0.221. The studyalso indicates that, users of internal control systems should fully be involved into development of the systems so as the systems to be effective. Once the system is effective the study shows that there is positive relationship between the effectiveness of internal control systems and the performance of the projects. In additional the result shows that users of the internal control systems are inadequately involved upon development of internal control systems, as a result the internal controls are weak and finally led to failure of the projects in local government authorities in Tanzania context.
Pengaruh Pengetahuan Dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Sebagai Variabel Intervening Gessy Ghesiyah
Accounting Profession Journal (APAJI) Vol. 3 No. 2 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i2.29

Abstract

Abstract. This study aims to determine whether knowledge of taxation and the taxpayer environment has an effect on taxpayer compliance through taxpayer awareness as an intervening variable. The population in this study is the Marketplace registered in the membership directory of the Indonesian E-Commerce Association (idEA). The results of partial hypothesis testing indicate that knowledge of taxation and the taxpayer's environment has a significant effect on taxpayer awareness. The results of partial hypothesis testing indicate that knowledge of taxation and the taxpayer's environment has a significant effect on taxpayer compliance. The results of simultaneous hypothesis testing show that Tax Knowledge Indirect Positive Effect on Taxpayer Compliance with Taxpayer Awareness as an Intervening Variable while the Taxpayer's Environment has No Indirect Positive Effect on Taxpayer Compliance with Taxpayer Awareness as an Intervening Variable.
TRANSPARENCY; PRESERVING WISDOM OF BUDGET ALLOCATION DALAM MANIFESTASI BUDAYA TUDANG SIPULUNG Jamaluddin Majid
Accounting Profession Journal (APAJI) Vol. 3 No. 2 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i2.30

Abstract

Penelitian ini bertujuan untuk mengkaji manifestasi budaya Tudang Sipulung terhadap transparasi pengelolaan alokasi anggaran pemerintah daerah, dalam mewujudkan good governance. Metode yang digunakan dalam penulisan ini adalah metode kualitatif dan menggunakan metode etnografi. Hasil penelitian menunjukkan bahwa budaya tudang sipulung dianggap mampu menjadi sarana antara pemerintah daerah dan masyarakat, dari sisi pemerintah akan meningkatkan sikap terbuka mulai dari proses perencanaan hingga pelaporan anggaran, dan menciptakan manajemen yang baik serta terbuka untuk semua informasi. Kemudian dari sisi masyarakat akan meningkapkan sikap sosial control dan menumbuhkan kepercayaan atas kebijakan pemerintah daerah.
PENERAPAN ANALISIS FUNDAMENTAL UNTUK MENILAI KEWAJARAN HARGA SAHAM SEBAGAI DASAR PENGAMBILAN KEPUTUSAN INVESTASI MELALUI PENDEKATAN PRICE EARNING RATIO (PER) Carolus Askikarno Palalangan; Henny Limtan Pirade; Petrus Peleng Roreng
Accounting Profession Journal (APAJI) Vol. 3 No. 2 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i2.34

Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana perkembangan kondisi keuangan perusahaan serta penerapan analisis fundamental untuk menilai kewajaran harga saham sebagai dasar pengambilan keputusan investasi melalui pendekatan price earning ratio (PER), pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019. Penelitian ini menggunakan metode dengan pendekatan kuantitatif bersifat deskriptif. Hasil dari penelitian ini menunjukkan bahwa harga saham pada PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO) dalam kondisi overvalued atau nilai intrinsik lebih kecil dari harga pasarnya yang artinya harga saham mahal, sehingga keputusan investasi yang dapat diambil yaitu menjual saham atau tidak membeli saham tersebut, sedangkan harga saham pada PT Astra International Tbk (ASII), PT Indofood CBP Sukses Makmur Tbk (ICBP), PT Selamat Sempurna Tbk (SMSM), PT Multi Bintang Indonesia Tbk (MLBI), PT Astra Otoparts Tbk ( AUTO), PT Indofood Sukses Makmur Tbk (INDF), PT Sepatu Bata Tbk (BATA), dan PT Unilever Indonesia Tbk (UNVR), dalam kondisi undervalued atau nilai intrinsik lebih besar dari nilai pasarnya, yang artinya harga saham murah, sehingga keputusan investasi yang dapat diambil yaitu membeli saham atau menahan saham tersebut apabila telah memilikinya.

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