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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Administrasi Publik : Public Administration Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi IKRA-ITH EKONOMIKA Journal of Humanities and Social Studies JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Pelita Masyarakat Accounting and Business Journal Jurnal Ekonomi Journal of Community Service Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah The Es Accounting and Finance Indonesian Journal of Education (INJOE) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal ABDIMAS MUTIARA JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi
Renika Hasibuan
Universitas Sari Mutiara Indonesia
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Accounting Profession Journal (APAJI)

 1 
FINANCIAL PERFORMANCE IN THE DIGITAL ERA: A SYSTEMATIC LITERATURE REVIEW INTEGRATING ESG AND GOVERNANCE Hasibuan, Renika; Sambas Ade Kesuma; Iskandar Muda
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): 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 systematically review the literature on financial performance in the digital era by integrating Environmental, Social, and Governance (ESG) factors and corporate governance. Employing a Systematic Literature Review (SLR) methodology based on the PRISMA framework, this review analyzes 71 selected articles published between 2018 and 2025. The findings reveal a complex interaction between digitalization, ESG practices, and governance mechanisms in shaping corporate financial outcomes. The study contributes by identifying key themes, research gaps, and providing future research directions for achieving business sustainability and long-term value creation.
THE EFFECT OF TAX KNOWLEDGE, TAX RATES, TAX INCENTIVES, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE: A CASE STUDY IN MEDAN HELVETIA DISTRICT Hasibuan, Renika; Arozanolo Harefa; Theresia Winar Sari Ernawati Duha; Yusuf Zagoto; Refika Sriwidawati Simanullang; Benidar Hartati Zamasi
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): 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 the partial and simultaneous effects of tax knowledge, tax rates, tax incentives, and tax sanctions on MSME taxpayer compliance in Medan Helvetia District. The study adopts a descriptive research design with a quantitative approach. A simple random sampling technique was employed, resulting in a sample of 155 MSMEs. Data were collected through the distribution of questionnaires to the selected MSMEs. The data analysis technique used was multiple linear regression analysis. The results indicate that tax knowledge, tax rates, tax incentives, and tax sanctions each have a partial effect on MSME taxpayer compliance in Medan Helvetia District. Furthermore, tax knowledge, tax rates, tax incentives, and tax sanctions simultaneously have a significant effect on MSME taxpayer compliance in Medan Helvetia District.
THE IMPACT OF OPERATING COST AND REVENUE BUDGETING ON FINANCIAL PERFORMANCE: EVIDENCE FROM BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024) Hasibuan, Renika; Simanullang, Refika Sriwidawati; Zega, Yefta; Ningsih , Thresia Ita Sri; Laia , Arianti; Sirait , Yesica Tina Claudia
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): 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 both partially and simultaneously the effect of operating cost budgets and revenue budgets on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The population of this study consists of 47 banking companies listed on the Indonesia Stock Exchange. A quantitative research method was employed, using purposive sampling to select 11 companies, resulting in a total of 44 observations. Data were collected from annual reports and audited financial statements published by banking sector financial service companies listed on the Indonesia Stock Exchange. The data analysis technique used was multiple linear regression, processed using IBM SPSS version 30. The results indicate that the operating cost budget plan has no partial effect on financial performance, while the revenue budget plan has a partial effect on financial performance. However, the operating cost budget plan and the revenue budget plan simultaneously have a significant effect on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange.
Co-Authors Abdul Rosid Anantadjaya, Samuel PD Anggi Pratiwi Sitorus Anggre Kuniawan Tampubolon Annisa Nauli Sinaga Antono Damayanto Arozanolo Harefa Benidar Hartati Zamasi Budianto Budianto Budianto Budianto S Daeli, Yakasi D De Pinto Simanjuntak, Owen Devi Ruminta Nainggolan Devi Theresia Duha, Theresia Dwi Koerniawati Emi Susanti Purba Farihatun Farihatun Fatimah Fatimah Formaida Tambunan Ghurabillah, Ghurabillah Ginting, Rika Mei Hayani Gultom, Charitas Carilah Cari Catherina Habibah, Nazwa Harahap, Irwan Musriza Hasmidar Hasmidar Helal Al_ Jbour, Rahma Heri Enjang Syahputra Hety Devita Husna Imro'athush Sholihah Ida Bagus Made Wisnu Parta Irwan Moridu Iskandar Muda Ismet Ismatullah Judijanto , Loso Judijanto, Loso Koerniawati, Dwi Laia , Arianti Launli Buaya, Register Loso Judijanto Louisther, Hansen Manalu, Anastasia Manurung, Fanny Viola Marina Marina Mayang Sari Mei Hayani Ginting, Rika Mekar Meilisa Amalia Mendrofa, Mei Yunita Muhammad Syafri Mustajab, Duta Ndruru, Nismawati Ningsih , Thresia Ita Sri Owen De Pinto Simanjuntak Prananda Akbar Syam Purba, Mery Lani Purba, Roberto Roy Purba, Rolita C. Purba, Rolita Christina Purba, Rolita Cristina Purba, Rosanna Refika Sriwidawati Simanullang Renny Servina Sipayung Roini Nela Setia Manurung Rolita Christina Purba Rosanna Purba S, Budianto Sambas Ade Kesuma Septo Pramesworo, Ignatius Sihite, Lenta Romianna Simanullang, Refika Sriwidawati Sinaga, Fernando H Sirait , Yesica Tina Claudia Sufyati HS Sumartono Sumartono Tambunan, Formaida Theresia Winar Sari Ernawati Duha Tia Novira Sucipto Tina Novianti Sitanggang Tubagus, Munir Viola Manurung, Fanny Vivid Violin Wilsa Road Betterment Sitepu Yusuf Zagoto Zaman, Delfian Zega, Yefta