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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 63 Documents
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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.
EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KOTA DENPASAR DI MASA PANDEMI COVID-19 Sherina Devi
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): 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.v4i1.32

Abstract

Usaha Kecil dan Menengah (UKM) merupakan salah satu usaha yang terdampak pandemi Covid-19 dan berusaha bertahan. Dalam situasi ini, informasi berperan penting dalam kelancaran aktivitas operasional perusahaan. Penelitian menguji dan menganalisis faktor-faktor yang memengaruhi efektivitas sistem informasi akuntansi pada usaha kecil dan menengah di Kota Denpasar saat pandemi covid-19. Sampel penelitian sebanyak 91 responden diambil dengan salah satu teknik probability sampling yaitu proportionate stratified random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa kecanggihan teknologi informasi dan pengetahuan manajer akuntansi berpengaruh positif terhadap efektivitas sistem informasi akuntansi. Sedangkan partisipasi manajemen dan kemampuan teknik pemakai berpengaruh negatif terhadap efektivitas sistem informasi akuntansi.
MENGUNGKAP STRATEGI PENERAPAN DIGITAL MARKETING DALAM MENINGKATKAN PENDAPATAN UMKM PRODUK KULINER DI MAKASSAR Natalia Paranoan; Carolus Askikarno Palalangan; Matius Sau
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): 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.v4i1.33

Abstract

Teknologi berkembang semakin pesat dengan adanya pemanfaatan internet dan juga media digital. Teknologi dan media digital menjadi salah satu komponen penting bagi para pelaku usaha dalam memasarkan produknya secara online karena dinilai lebih menguntungkan dapat menjangkau calon konsumen/pelanggan potensial dalam cakupan yang luas tanpa batasan ruang dan waktu dengan biaya pemasaran yang lebih murah dibandingkan dengan pemasaran secara offline. Terlebih lagi di situasi COVID-19 saat ini, pemasaran online dianggap sebagai salah satu cara bagi para pelaku usaha agar dapat mempertahankan usaha ataupun jasa yang mereka pasarkan. Penelitian ini bertujuan mengungkap strategi penerapan digital marketing dalam peningkatan pendapatan UMKM Produk Kuliner di Makassar. Penelitian mengenai strategi penerapan digital marketing pada UMKM yang diajarkan dalam salah satu mata kuliah yang ditawarkan pada program MBKM akan mampu menyelesaikan permasalahaan yang terkait dengan Rencana Strategis (RENSTRA) Penelitian UKI Paulus pada tema Penegakan Hukum, Otonomi Daerah Dan Desentralisasi (Law Enforcement, Regional Autonomy And Decentralization) dengan focus pada Sosial Humaniora, Seni Budaya, Pendidikan Penelitian Lapangan Dalam Negeri (Kecil). Penelitian akan dilaksanakan kurang lebih 1 bulan, di mana penelitian akan dilakukan dengan metode kualitatif dan dianalisis dengan metode Miles dan Huberman yaitu: pengumpulan data (collecting data), reduksi data (data reduction), penyajian data (data display), dan penarikan kesimpulan (verification). Data yang diperoleh dari hasil wawancara, catatan lapangan, dan dokumentasi, dengan cara mengorganisasikan data ke dalam kategori, menjabarkan ke dalam unit-unit, melakukan sintesa, menyusun ke dalam pola, memilih mana yang penting dan yang akan dipelajari, dan membuat kesimpulan sehingga mudah dipahami. Pengumpulan data dilakukan dengan observasi, wawancara mendalam dan dokumentasi di mana peneliti terlibat langsung dengan aktifitas informan sehari-hari agar diperoleh data yang valid. Hasil yang akan dicapai yaitu menemukan strategi penerapan digital marketing dalam peningkatan pendapatan UMKM produk Kuliner di Makassar dan juga memberi manfaat bagi program MBKM sebagai penerapan penelitian kewirausahaan dalam masyarakat.
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.
FAKTOR-FAKTOR KEUANGAN DAN PERINGKAT OBLIGASI Sagung Oka Pradnyawati
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): 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.v4i1.36

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor keuangan yakni profitabilitas, leverage, laba ditahan dan aliran kas operasi terhadap peringkat obligasi pada perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2017-2019. Penelitian ini menggunakan data sekunder dengan jumlah sampel sebanyak 19 perusahaan pada sektor jasa. Metode pengumpulan data menggunakan observasi non partisipan dan teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil uji menunjukan bahwa profitabilitas berpengaruh positif terhadap peringkat obligasi sedangkan leverage, laba ditahan dan aliran kas operasi tidak berpengaruh terhadap peringkat obligasi pada perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia.
PENGARUH INFORMASI KEUANGAN DAN INFORMASI NON KEUANGAN TERHADAP INITIAL RETURN DI BURSA EFEK INDONESIA Zainuddin; Yustiana Djaelani; Muliati
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): 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.v4i1.38

Abstract

The purpose of this study was to analyze the effect of financial and non-financial information on initial returns on the Indonesia Stock Exchange. Financial information in this study is measured by the variables of earnings per share, debt to equity ratio, return on assets, the proportion of old shareholder ownership, and price earning ratio. Non-financial information is measured by variables of auditor reputation, underwriter reputation, and company age. The data collection method used purposive sampling. The number of research samples is 52 companies that experience underpricing when conducting initial public offerings listed on the Indonesia Stock Exchange in 2015-2018. The analytical tool used is multiple linear regression analysis using SPSS 25 analysis tool. The results show that earnings per share, return on assets, the proportion of old shareholder ownership, underwriter reputation, and company age have a significant effect on initial return. Meanwhile, debt to equity ratio, price earning ratio, and auditor reputation have no effect on initial return.
AUDITOR INDEPENDENCE, AUDITOR ETHICS, AUDITOR EXPERIENCE, AND DUE PROFESSIONAL CARE ON AUDIT QUALITY Kenny Ardillah; Robby Chandra
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): 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.v4i1.39

Abstract

Public accountants are exceptionally important to give certainty to clients that the financial statements introduced by the organization can be trusted, but the risk of misstatement will in any case exist despite the fact that it has been evaluated by a Public Accounting Firm. This study expects to analyze the components that influence audit quality that can lessen the risk of misstatement in the presentation of financial statements, specifically auditor independence, auditor ethics, auditor experience, and due professional care. The subject in this study were employees who worked as auditors at the Tangerang’s Public Accounting Firms. This type of research is a causal study with a convenience sampling method. The research period was completed during the Coronavirus pandemic from March to June 2020. The hypothesis test method used in this research is multiple regression analysis. The results of this study are auditor independence does not affect audit quality, auditor ethics does not affect audit quality, auditor experience has positive effect on audit quality, and due professional care has positive effect on audit quality. This research is expected to be a reference in making decisions by auditors based on audit considerations possessed by an auditor to improve audit quality, especially from the experience and due professional care of the auditor.

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