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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 8 Documents
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Search results for , issue "Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)" : 8 Documents clear
ANALYSIS OF EFFICIENCY, EFFECTIVENESS, POTENTIAL, AND CONTRIBUTION OF P2 PBB REVENUE TO PAD REGENCY BLITAR 2016-2021 Siska Putri Oktavia; Novrida Qudsi Lutfllah; Ari Kamayanti
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This research is aimed to analyze management of Rural and Urban Land and Building Tax (PBB P2) in Blitar Regency in 2016-2021. Qualitative research with descriptive analysis. Primary and secondary data were obtained through semistructured interview, documentation and observation. The results indicate that efficiency was 4.5% criterion very efficient. Effectiveness 106% was criterion very effective. The proportion ratio was 3.35 criterion prime criteria. The growth ratio was 0.12 in potential. Contribution was 10% criterion very poor category. Obstacle factors were human resources, budget, facilities and infrastructure, covid 19. Supporting factors were leadership, data updating, e-pbb, regulatory factors, taxpayer awareness, targeting.
IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA LEMBAGA PERKREDITAN DESA DI KECAMATAN NUSA PENIDA Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari; Ni Wayan Mita Purnama Sari
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to determine the effect of transparency, accountability, responsibility, independence, and fairness on LPD performance. The population studied were all LPD in Nusa Penida District, there were 46 LPDs. Respondents selected in this study were 138 people consisting of chairpersons, employees, and supervisory bodies from each LPD in Nusa Penida District which were obtained based on non-probability sampling technique with saturated samples. The analysis technique used is multiple linear regression. The results of this study are that all independent variables, namely transparency, accountability, responsibility, independence, and fairness have a positive effect on the performance of the LPD in Nusa Penida District.
The Influence of Audit Policies on Performance Audit in Oil and Gas Sector in Tanzania AMANI MBOGELLA; Semboja Hatib; Zuhura Abdallah
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): 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.v5i1.52

Abstract

In recent years Tanzania has undergone various reforms such as extractive industry reforms and financial management reforms. This is due to dissatisfaction with the management of public resources, particularly in the oil and gas sector. One of the key elements of these overall reforms in the public sector is the financial control mechanisms particularly on the performance audit, unlike the regularity audit which looks at individual transactions to determine if the transaction conforms to the authority and complies with expenditure rules and related funding institutions. In order to select a broad range of participants who are information-rich, an intensity and maximum variation sampling procedure were used. Primary and secondary data were collected whereby structured questionnaires, focused group discussion, and interview methods were employed under the study. The overall results indicate that on average most of the respondents disagreed that value for money is placed on auditing the oil and gas sector in Tanzania. Audit policies had a positive influence on performance audits,s particularly in the oil and gas sector. This implied that a unit change in audit policy will positively increase performance in the oil and gas sector in Tanzania's economy by the rate of 0.221. Furthermore, an effective Performance audit will increase accountability in the oil and gas sector. Hence the value of this study is paramount. Keywords: Audit policy, Performance Audit; Oil and gas sector; Tanzania
Production Cost Treatment and Contribution Margin in Mamasa Weaving Manuel August Todingbua
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): 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.v5i1.62

Abstract

Production costs are one of the determining variables in determining the selling price of a product to be produced. This research, which was conducted on the Mamasa weaving business, aims to find out how to determine the production costs of the Mamasa weaving business. Mamasa weaving is one of Mamasa's special crafts that still survives to this day. Production cost analysis method and contribution margin analysis. The types of data used in this study are quantitative and qualitative with the methods used in collecting data, namely observation and interviews. The calculation of production costs carried out by the craftsmen when compared with the calculation of production costs with the production cost analysis method and the contribution margin analysis shows a difference, this occurs because the calculations made by the craftsmen are only the raw material costs which are recognized as expenses while in the analysis method production costs the calculated expenses are the cost of raw materials, labor costs and overhead costs. Comparison of calculations made by craftsmen with production cost analysis methods have differences, this happens because in the application of production cost analysis methods there are additional production cost calculations, namely labor costs, overhead costs including equipment depreciation costs.
MENELISIK PERAN KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to examine and analyze the effect of financial performance, firm size and investment opportunity set on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. The number of samples in this study were 20 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The results show that liquidity, profitability and firm size have a positive effect on dividend policy. Solvency and investment opportunity set have a negative effect on dividend policy in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019.
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, UANG SAKU MAHASISWA DALAM PENGELOLAAN KEUANGAN PRIBADI PADA MAHASISWA UNIVERSITAS KRISTEN INDONESIA PAULUS MAKASSAR Johannes Baptista Halik; Maria Yessica Halik; Ifah Finatry Latiep; Irdawati; Elsa Balaba
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, gaya hidup, uang saku dalam pengelolaan keuangan pribadi pada mahasiswa program studi Manajeman Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari data primer berasal dari kuesioner yang di bagikan kepada mahasiswa. Terkait dengan hasil penelitian diketahui dengan uji hipotesis secara parsial variabel X1 (Literasi Keuangan) sebesar 0,001 < 0,05 sehingga disimpulkan mempunyai pengaruh signifikan terhadap Y (Pengelolaan Keuangan Pribadi Mahasiswa), variabel X2 (Gaya Hidup) sebesar 0,506 > 0,05 tidak mempunyai pengaruh signifikan terhadap Y, variabel X3 (Uang Saku) sebesar 0,021 < 0,05 sehingga mempunyai pengaruh yang signifikan terhadap Y. Dengan demikian dapat dinyatakan bahwa literasi dan uang saku memiliki pengarauh terhadap pengelolaan keuangan pribadi mahasiswa Manajemen Fakultas Ekonomi Dan Bisnis Universitas Kristen Indonesia Paulus.
APAKAH PROMOSI UNIVERSITAS TERMASUK PERTANGGUNGJAWABAN SOSIAL? Erna Pasanda; Amiruddin; Darwis Said; Ratna Ayu Damayanti
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): 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.v5i1.107

Abstract

This study aims to determine whether the promotion carried out by the University, especially when student admission is a form of social responsibility. This research is a qualitative research with ethnometodology approach. The information used was the Chairperson of the UKI New Student Admissions Committee and who was in charge of University promotion. Research results prove that campus promotion is part of the University's initial social responsibility towards the community.
PENGARUH INTEGRITAS DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT Natalia Paranoan; Ineltasya; Bertha Beloan; Carolus Askikarno Palalangan; Beatrix Putri Danduru; Nur Eny
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

The purpose of this study was to examine the effect of auditor integrity and auditor objectivity on audit quality at the Regional Inspectorate Office of Maros Regency. This research uses quantitative research methods. The data obtained by researchers from primary data in the form of questionnaires which were distributed directly to all functional auditors who function as internal auditors at the Regional Inspectorate Office of Maros Regency, totaling 50 people. The results of the research show that the integrity variable has a negative effect and insignificant effect, while the objectivity variable has a positive effect and significant effect on audit quality.

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