Perspektif Akuntansi https://ejournal.uksw.edu/persi <p>Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh&nbsp;<em>Center for Accounting Development and Research</em><em>&nbsp;</em>(CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi yang dilandaskan pada pemikiran kritis, independen, dan integratif. Perspektif Akuntansi berorentasi pada hasil studi baik dalam kepentingan kontribusi empiris maupun teoretis dengan melibatkan berbagai paradigma ilmiah. Perspektif Akuntansi juga merupakan jurnal ilmiah di bidang akuntansi yang menjunjung tinggi norma moral, integritas keilmuan dan keilmiahan, serta kejujuran baik editor, <em>reviewer</em>, maupun penulis, sebagai dasar dalam proses pengelolaan editorial, maupun proses pelaksanaan publikasi artikel. Proses editorial Perspektif Akuntansi didasarkan pada tahapan <em>peer blind review</em> dengan tujuan untuk mencapai interigras keilmuan dan keilmiahan, serta menjunjung tinggi kejujuran, terutama dalam kerangka ilmiah. Oleh karena itu, Perspektif Akuntansi menetapkan panduan Etika Publikasi yang terdiri dari etika publikasi untuk editor, <em>reviewer</em>, juga penulis dalam setiap tahapan proses publikasi. Etika Publikasi ini merupakan satu kesatuan yang tidak terpisahkan dalam keseluruhan proses publikasi artikel. Dengan demikian Perspektif Akuntansi secara konsisten berkomitmen untuk menjaga etika publikasi dalam pemenuhan publikasi ilmiah yang berkualitas.</p> <p>ISSN: <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1535741757&amp;1&amp;&amp;">2623-0194</a> (Print), <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1535742055&amp;1&amp;&amp;">2623-0186</a> (Online)</p> <p>Terakreditasi Peringkat 4, berdasarkan SK Dirjen Pendidikan Tinggi, Riset, dan Teknologi, Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi Republik Indonesia No. 105/E/KPT/2022</p> <p>DOI: <a href="https://doi.org/10.24246">https://doi.org/10.24246/persi</a></p> Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana en-US Perspektif Akuntansi 2623-0194 <p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License"></a><br>Perspektif Akuntansi is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" target="_blank" rel="license noopener">Creative Commons Attribution 4.0 International (CC BY 4.0) License</a></p> Partisipasi Kelas dalam Mata Kuliah Akuntansi: Persiapan, Frekuensi, Kenyamanan dan Pembelajaran https://ejournal.uksw.edu/persi/article/view/6242 <p>This study aims to examine the factors that influence students’ comfort to participate in the class,&nbsp; and their impact on the objective measure of learning. This study uses an active learning method, which focuses on the case discussions in the management accounting class at Satya Wacana Christian University. This research obtains the data on students' initial habits and perceptions of class discussions through pre and post-test questionnaires. Furthermore, the objective measure of learning was based on students’ marks obtained from lecturers. Three marks were recorded for each student: the final exam, the case discussion, and the class participation marks. Hypothesis testing is done using multiple regression analysis. The test results show that the frequency of student participation in class discussions has a positive effect on the students’ comfort to participate in the class. The result also indicates that students’ comfort and initial GPA have a positive effect on the objective measures of students’ learning.</p> Paskah Ika Nugroho Agung Lestari ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2022-06-02 2022-06-02 5 2 001 020 10.24246/persi.v5i2.p001-020 Pengaruh Sanksi Pajak dan Tax Amnesty Terhadap Keputusan Kepatuhan Wajib Pajak https://ejournal.uksw.edu/persi/article/view/6459 <p><em>Tax is one of the sources of state revenue and the spearhead of the state budget. The government seeks to improve tax compliance decisions by implementing tax sanctions and tax amnesty policies. This research is an experimental research which has the aim of knowing the effect of tax sanctions and tax amnesty on taxpayer compliance decisions. This study uses a 2x2 factorial experimental design conducted on undergraduate accounting students at Widya Mandala Catholic University Surabaya who have taken and passed the Taxation II course with a total of 81 participants. Experiments in this study were conducted by distributing google forms randomly to participants. Tests in this research using ANOVA. The results of this study indicate that tax sanctions and tax amnesty affect taxpayer compliance decisions. High tax sanctions tend to increase taxpayer compliance decisions compared to low tax sanctions. The existence of a tax amnesty tends to increase taxpayer compliance decisions compared to the absence of a tax amnesty.</em></p> Meichelle Liman Pratiknjo Lodovicus Lasdi ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2022-07-07 2022-07-07 5 2 021 036 10.24246/persi.v5i2.p021-036 Tax In Nusantara: Historical Analysis of The Fiscal Sociology Dynamics https://ejournal.uksw.edu/persi/article/view/6202 <p><em>This study aims to analyze the application of taxes in several civilizations in Nusantara by using fiscal sociology perspective. This study analyzes the background of tax collection and the use of the funds, by identifying the existence of Modernization, Elite, and Militaristic backgrounds as the elements of fiscal sociology view. The literatures of taxation history were analyzed to examine the research purpose. The research comprises the identification of the traditional, colonial, independence, as well as the modern period. The result shows that the tax collection in Nusantara differ time by time, in term of the fiscal sociology perspective. Tax collection with the Elite background occurred in the traditional period, namely during the Majapahit, Ancient Mataram, and Ancient Bali kingdoms. As for the Dutch, British and Japanese colonialism, there was a change in which taxes were collected based on the Elite and Militaristic reason. Furthermore, from the Indonesian independence until now, taxation is levied against the background of Modernization Dimension.</em></p> Geby Febiola Lenggu Ari Budi Kristanto ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2022-06-27 2022-06-27 5 2 037 061 10.24246/persi.v5i2.p037-061 Praktik Pengendalian Internal pada Pengelolaan Keuangan di Lembaga Kemahasiswaan https://ejournal.uksw.edu/persi/article/view/6755 <p><em>Financial fraud cases occur in large as well as small organizations. These, even happen in the Student Council of higher education. This phenomenon calls for the need of adequate internal control.&nbsp; Internal control has been implemented in Student Councils. However, it requires more understanding in the effort to minimize fraud, and for sake of organization sustainability. This study aims to reveal internal control practices in financial management at the Student Council. This study uses a case study method to examine the phenomena. The data were collected by interviewing 5 (five) caretakers of the Student Council. The results of the study reveal that the practice of internal control in financial management has been implemented, but has not been comprehensive. The results of this study are expected to be a consideration to develop internal controls over financial management.</em></p> Septiyan Dwi Anggara ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2022-06-30 2022-06-30 5 2 063 081 10.24246/persi.v5i2.p063-081 Kerbau Toraja: Harga dan Keberlanjutan https://ejournal.uksw.edu/persi/article/view/6754 <p><em>Production costs become the main thing in determining the price but in certain commodities, it does not apply. In the commodity of art, objects’ production costs are not a price determination but the value that is on the object. The Toraja people have a unique view of the buffalo. They believe that buffalo is an animal that has value in Toraja customs, so the price of buffalo in Toraja is higher than other regions. This price determination is certainly seen based on the characteristics that exist in the Toraja buffalo. This study aims to determine buffalo pricing in terms of its cost elements and socio-cultural aspects. This research also intends to examine the ecological and social sustainability of this expensive price. The research method used is by direct interviews with the buffalo striped farmers resource. The result of this study indicates the cost element has a small role in determining the price of buffalo striped in Toraja. the high price of buffalo has a sustainable impact on ecological and social aspects because buffalo breeders will continue to work on the existence of buffalo striped so the Toraja traditional ceremony that requires buffalo striped can still be carried out for the people of Toraja.</em></p> Erwin Budiyanto David ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2022-07-01 2022-07-01 5 2 083 103 10.24246/persi.v5i2.p083-103