Jurnal Online Universitas Katolik Parahyangan / Parahyangan Catholic University Journal
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Pengaruh Keahlian Data Analytic, Internet of Things, dan Blockchain Terhadap Kinerja Akuntan di Indonesia
No full textIndonesia is currently in the era of globalization and the industrial revolution 4.0 where technology is experiencing rapid development and currently the world has begun to enter industry 5.0. With the development of the increasingly sophisticated and latest times, especially with computers and internet technology, Indonesian accountants are required to be able to adapt to technological developments. Indonesian accountants are expected to be able to use technology in their work. This research was conducted to find out how the relationship between Data Analytics, Internet of Things and Blockchain expertise to Accountant Performance with the hope that these three skills can improve the abilities possessed by today\u27s accountants to be able to adapt to the development of the times, especially the upcoming industry 5.0. This study uses a quantitative casual approach with the aim of finding out the causal relationship between independent variables and dependent variables using data from research questionnaires collected from 130 respondents and processed using SPSS for descriptive and statistical analysis. The results of the study show that Data Analytics does not have a significant effect on Accountant Performance while the Internet of Things and Blockchain have a significant effect on Accountant Performance
PENENTUAN PRIORITAS PENANGANAN PERLINTASAN SEBIDANG JALAN REL DAN JALAN UMUM DI KOTA BANDUNG
No full textAbstract
The problem of traffic congestion and the high risk of accidents at level crossings between railways and public roads in Bandung City requires urgent handling of these crossings. Ideally, the existence of these level crossings should be eliminated, to ensure the railway safety and the safety and smooth flow of traffic on public roads. Although handling level crossings to non-level crossings is a needed solution, its implementation requires high costs. Therefore, an objective analysis is needed to determine the level crossings that really need to be prioritized for handling. In this study, the handling of these level crossings is examined, using Multi-Criteria Analysis that integrates technical and non-technical aspects as determining parameters. This study shows that the level crossing on Jln. Laswi obtained the highest score, with a total score of 46.50, followed by the level crossing on Jln. Gedebage Selatan and the level crossing on Jln. A. Yani, with total scores of 42.50 and 39.00, respectively. Based on these results, it is recommended that these three level crossings be upgraded to non-level crossings.
Keywords: level crossing; railroad; road; traffic congestion; traffic safety
Abstrak
Permasalahan kemacetan lalu lintas dan tingginya risiko kecelakaan pada perlintasan sebidang antara jalan rel dan jalan umum di Kota Bandung menuntut adanya penanganan yang mendesak terhadap perlintasan tersebut. Idealnya, keberadaan perlintasan sebidang ini ditiadakan, untuk menjamin keselamatan perjalanan kereta api serta keselamatan dan kelancaran arus lalu lintas di jalan umum. Meskipun penanganan perlintasan sebidang menjadi perlintasan tidak sebidang merupakan solusi yang dibutuhkan, implementasinya memerlukan biaya yang tinggi. Karena itu, perlu dilakukan analisis yang objektif sehingga dapat ditentukan perlintasan-perlintasan sebidang yang memang perlu mendapat prioritas untuk ditangani. Pada studi ini dikaji penanganan perlintasan sebidang tersebut, dengan menggunakan Multi-Criteria Analysis yang mengintegrasikan aspek teknis dan aspek nonteknis sebagai parameter penentu. Studi ini menunjukkan bahwa perlintasan sebidang di Jln. Laswi memperoleh skor tertinggi, dengan nilai total 46,50, diikuti oleh perlintasan sebidang di Jln. Gedebage Selatan dan perlintasan sebidang di Jln. A. Yani, yang masing-masing bernilai total 42,50 dan 39,00. Berdasarkan hasil tersebut, ketiga perlintasan sebidang ini direkomendasikan untuk ditangani menjadi perlintasan tidak sebidang.
Kata-kata kunci: perlintasan sebidang; jalan rel; jalan; kemacetan lalu lintas; keselamatan lalu linta
PEMAKNAAN MAHKAMAH KONSTITUSI TERHADAP BATASAN OPEN LEGAL POLICY BESERTA KOMPLEKSITASNYA
No full textThe Constitutional Court of Indonesia (Mahkamah Konstitusi) has exhibited a significant shift in its constitutional interpretative practice in adjudicating cases involving open legal policy. This shift is reflected in the Court’s recent tendency to grant judicial review petitions against norms that were previously classified as open legal policy and consistently considered beyond the scope of constitutional review, insofar as such norms are deemed to have exceeded certain constitutional limits. This research employs a normative juridical method and examines two main issues. First, it analyzes how the Constitutional Court conceptualizes the limits of open legal policy in adjudicating and granting judicial review cases. Second, it explores how the complexity of these limits is reflected in the Court’s legal reasoning. The findings indicate that the Constitutional Court has formulated several parameters limiting open legal policy, namely: (1) abuse of power by the legislator; (2) provisions that contravene principles of morality and rationality and result in intolerable injustice; (3) violations of political rights and the principle of popular sovereignty; (4) deficiencies in institutional design and function; and (5) norms that are manifestly contradictory to the 1945 Constitution of the Republic of Indonesia. Nevertheless, this study also reveals various complexities in the application of these limitations, including a tendency toward contradictio in terminis, interpretive difficulties surrounding the concepts of morality, rationality, and intolerable injustice due to their broad and fluid nature, as well as persistent tensions between legal certainty and constitutional justice in judicial review practice
PENGARUH KUALITAS PELAYANAN TERHADAP NIAT KUNJUNG ULANG KONSUMEN PADA X CARWASH DI KOTA BANDUNG
No full textIn Bandung, the number of private vehicles increases by 11% yearly. With the increases in private vehicle ownership, the need for vehicle maintenance and cleanliness has also increased significantly. Modern people who are increasingly busy tend to look for practical solutions to maintain the cleanliness and appearance of their vehicles. Competition between vehicle washing businesses will also increase rapidly, resulting in different service quality from each vehicle washing business visited. The purpose of this study is to learn more about service quality’s effect on the repeat visit intention of X carwash consumer in Bandung City. This research is an explanatory study with a quantitative approach to determine the effect of service quality on the intention to revisit X carwash Bandung City. Respondent in this study amounted to 100 people selected true and purposive sampling technique with the criteria of individual who have visited and wash their vehicles at X carwash in Bandung City. The questionnaire was use to collect data, which was then analyze using simple linear regression with IBM SPSS version 29. The descriptive analysis found that most respondent did not intended to return to X carwash because the service quality was poor. Based on the coefficient of determination, the service quality of carwash X contributed 40.6% to the intention to revisit. Based on the simple linear regression equation, the service quality of carwash X significantly influences consumer revisit intention at carwash X Bandung City with a coefficient value of 0.175
Pengaruh Nilai Tukar dan Harga Teh Internasional terhadap Nilai Ekspor Teh Indonesia
No full textTeh adalah komoditas penting bagi perekonomian Indonesia, karena Indonesia adalah salah satu produsen dan eksportir teh terbesar di dunia. Namun, nilai ekspor Indonesia mengalami penurunan selama 18 tahun terakhir. Tujuan dari penelitian ini adalah untuk menemukan faktor-faktor yang mempengaruhi nilai ekspor teh, penelitian dilakukan dari tahun 1980 hingga 2020 dengan menggunakan metode Ordinary Least Square (OLS). Hasil penelitian menunjukkan bahwa luas lahan, nilai tukar, kebijakan GPATN berpengaruh negatif signifikan terhadap nilai ekspor teh Indonesia, dan produksi, harga teh internasional berpengaruh positif signifikan terhadap nilai ekspor teh Indonesia
PROSEDUR AUDIT AKUN PENDAPATAN BERDASARKAN IFRS 15 (PSAK 115) PADA INDUSTRI MINYAK DAN GAS BUMI (STUDI KASUS PADA AUDIT PERIODE INTERIM PT ABC)
No full textIndustri minyak dan gas bumi memiliki karakteristik transaksi dan kontrak yang kompleks sehingga pengakuan pendapatan menjadi area berisiko tinggi dan memerlukan penerapan standar akuntansi serta prosedur audit yang tepat. Artikel ini bertujuan untuk menganalisis prosedur audit akun pendapatan berdasarkan IFRS 15 (PSAK 115) pada industri migas melalui studi kasus audit periode interim PT ABC. Penulisan artikel ini didasarkan pada kegiatan magang yang dilaksanakan di KAP XYZ melalui Professional Career Development Program (PCDP), yang mencakup virtual-based training dan on-the-job training dengan keterlibatan langsung dalam penyusunan contract summary dan pelaksanaan test of details. Pembahasan utama meliputi pemahaman kebijakan pengakuan pendapatan, analisis kontrak berdasarkan lima tahap IFRS 15, serta prosedur vouching terhadap dokumen pendukung utama. Hasil pembahasan menunjukkan bahwa PT ABC telah menerapkan pengakuan pendapatan secara konsisten sesuai PSAK 115, dengan kewajiban pelaksanaan tunggal berupa penyerahan minyak mentah yang diakui pada satu titik waktu saat pengendalian berpindah kepada pelanggan. Meskipun ditemukan beberapa selisih akibat ketidaklengkapan dokumen, pengakuan pendapatan secara keseluruhan telah dilakukan pada periode yang tepat
ANALISIS SDGS 9 TERHADAP PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023
No full textThis research explores the implementation of SDGs 9: Industry, Innovation and Infrastructure in infrastructure companies listed on the Indonesia Stock Exchange in 2023, focusing on the integration of SDGs 9 in operations and its impact on business and environmental sustainability. This topic was chosen due to the importance of infrastructure in sustainable development and its contribution to national economic growth. The research framework combines sustainability theory with the concept of SDGs 9, covering inclusive and sustainable industrial development, increased innovation, and resilient infrastructure development. The research considers factors that influence the implementation of SDGs 9, such as company policies, government regulations, and stakeholder expectations. The research method used is qualitative with a descriptive approach, collecting data through literature studies, analysis of company sustainability reports, and interviews. Content analysis was used to evaluate the extent to which companies implement SDGs 9 and their disclosures in sustainability reports. The results show that many companies have started to integrate SDG 9, although there are variations in the level of implementation and disclosure. Some companies demonstrate best practices in innovation and sustainable infrastructure development, while others need to improve their commitments. The research recommends that companies strengthen sustainability strategies and increase transparency in disclosures related to SDGs 9, so as to better contribute to sustainable development and improve overall performance.
PENGARUH PENGETAHUAN PAJAK, SELF ASSESSMENT SYSTEM, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM DI BANDUNG
No full textTaxation is a state revenue that is used to finance the State Budget. One type of tax that contributes to state revenue is the MSME Final Income Tax (PPh) which is subject to a rate of 0.5% of gross income each month. Individual taxpayers as MSME owners who have gross turnover from businesses up to Rp500.000.000 in 1 tax year are not subject to Income Tax. Individual taxpayers as MSME actors are expected to become compliant taxpayers. The research method used in this research is hypothetico-deductive. Primary sources are obtained from the results of data collection conducted by distributing questionnaires using google form media and asking taxpayers directly, while secondary data is obtained from various journals, books, and official government websites. The results of this study indicate that tax knowledge, self-assessment system, and tax sanctions partially and simultaneously affect the compliance of individual taxpayers as MSME owners in Bandung
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK, TEKNIK AUDIT BERBANTUAN KOMPUTER, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT
No full textIn the digital era, companies must adhere to international accounting standards like IFRS and ensure reliable financial reporting, with audit quality playing a critical role in fostering stakeholder trust. This study examines the influence of public accounting firm reputation, computer-assisted audit techniques, and auditor experience on audit quality, using a quantitative approach. Data were gathered through questionnaires distributed to auditors from Big Four and non-Big Four firms and supplemented with secondary data from journals and prior research. Analyses included instrument tests (validity and reliability), classical assumption tests, and hypothesis testing through t-tests, F-tests, R² determination, and multiple linear regression. Findings reveal that public accounting firm reputation does not significantly impact audit quality individually, while computer-assisted audit techniques and auditor experience significantly enhance audit quality. Collectively, all three factors influence audit quality improvement. These results emphasize the importance of leveraging technology and building auditor expertise to achieve high-quality audits.
PEMERIKSAAN OPERASIONAL TERHADAP AKTIVITAS PELAYANAN JASA UNTUK MENINGKATKAN KEPUASAN PELANGGAN (STUDI KASUS DORMUS CO-LIVING)
No full textABSTRACT High property prices in big cities make it difficult for millennials to own their own homes, making the co-living concept an attractive solution, especially in Bandung. Co-living is the concept of living together with others who share similar interests or values, with shared facilities such as a living room and kitchen. However, Dormus Co-Living does not fully fulfill this concept and co-living is not yet well-known in Indonesia. Therefore, Dormus Co-Living needs to conduct an operational review to identify and fix existing problems, with the aim of increasing customer satisfaction and introducing the co-living concept to the Bandung community. Operational review analyzes the company\u27s operational activities to identify problems and provide recommendations. Customer satisfaction is measured by five dimensions of service quality: responsiveness, assurance, tangibility, empathy, and reliability, as well as three dimensions of customer satisfaction: meeting expectations, willingness to revisit, and willingness to recommend. The research method is a descriptive study with primary and secondary data collection through interviews, observations, and questionnaires. Based on the operational review at Dormus Co-Living, although there are weaknesses in the service, the average respondent assessment is already good (76.19%). Respondents gave a good assessment of the five dimensions of service quality, with all respondents satisfied with Dormus Co-Living\u27s service activities. Recommendations are given to overcome weaknesses and improve customer satisfaction.