Accounting Profession Journal (APAJI)
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.
Articles
170 Documents
<![CDATA[Marketing Strategy of STIE Ciputra Makassar in branding itself as an Entrepreneurship-based Private University in Makassar City ]]>
<![CDATA[Pangemanan, Aurelia Benita]]>;
<![CDATA[Angelica Tjandra]]>;
<![CDATA[Vlady Marcelo Sorensen]]>;
<![CDATA[Novika Ayu Triany]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v2i6.206
<![CDATA[The competition of entrepreneur-based private universities in Makassar City is very competitive. Some universities present entrepreneurship as additional learning on campus, but there are also those who make it a course. This is driven by fierce job competition, where companies want employees to have attractive and superior characteristics. This factor will affect the loyalty of customers. The purpose of this study was to find out what strategy STIE Ciputra used in branding itself as an Entreprenaurship-based private university in the city of Makassar. The research data was obtained by making observations and interviews with the Head of STIE Ciputra Makassar where the author concluded that there are 2 strategies used by STIE Ciputra, namely above the line and also below the line to introduce STIE Ciputra to the wider community besides that the division of roles carried out by the leader is very helpful in managing the branding strategy.]]>
<![CDATA[Analisis Penerapan ISAK 35 pada Laporan Keuangan Entitas Nirlaba (Studi Kasus pada Yayasan Z) ]]>
<![CDATA[Ranggau, Aurelius Regana]]>;
<![CDATA[Puspitasari, Ayu]]>;
<![CDATA[Helmi, Syarif M]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v2i6.207
<![CDATA[Penelitian ini menganalisis pengelolaan keuangan Yayasan Z sesuai ISAK 35 untuk laporan keuangan entitas nirlaba. Yayasan Z, LSM yang fokus pada pemberdayaan masyarakat dan konservasi lingkungan, menjadi objeknya. Metode deskriptif kualitatif dengan pendekatan studi kasus diterapkan, menggunakan teknik interaktif model Miles dan Huberman. Lima narasumber, pengurus Yayasan Z, diwawancarai. Hasilnya menunjukkan bahwa Yayasan Z masih menggunakan format donor untuk laporan keuangan, dengan laporan internal menggunakan format kas kecil dan besar. Implikasinya, laporan keuangan belum sepenuhnya memenuhi standar ISAK 35 sesuai temuan penelitian.]]>
<![CDATA[Dampak Inovasi Fintech Pada Pola Pengelolaan Keuangan Masyarakat ]]>
<![CDATA[Sukmawati Sultan Sahrir]]>;
<![CDATA[Agusalim Sunusi]]>;
<![CDATA[Aqyla Al Afif Fadhil]]>;
<![CDATA[Nur Fadhilah Safrilla]]>;
<![CDATA[Fenty Sary Sultan]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v2i6.212
<![CDATA[Teknologi keuangan (Fintech) telah mengubah lanskap keuangan di Indonesia, mempengaruhi sektor ekonomi secara signifikan. Kehadirannya memfasilitasi berbagai layanan keuangan, mulai dari pembayaran hingga investasi, dengan dampak positif dan negatif yang signifikan. Penelitian ini menggunakan pendekatan literature review untuk menyelidiki tren dan dampak Fintech di Indonesia. Hasilnya menunjukkan bahwa Fintech telah memudahkan akses layanan keuangan bagi masyarakat, meningkatkan inklusi keuangan, dan memberikan alternatif pendanaan. Namun, ada juga risiko seperti praktik ilegal, penipuan, dan ketergantungan pada internet. Pemahaman tentang perilaku manajemen keuangan menjadi penting dalam mengelola dampak Fintech. Studi ini menyoroti keunggulan dan kelemahan Fintech serta pentingnya perilaku manajemen keuangan di era digital. Semua ini menggambarkan urgensi literasi keuangan dan literasi digital dalam menghadapi perkembangan fintech dan keuangan digital di Indonesia.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM PADA UMKM TOKO WINDY RESKI ]]>
<![CDATA[Diya Faaizah Febriyani]]>;
<![CDATA[Mukminati Ridwan]]>;
<![CDATA[Wahyuni]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v2i6.215
<![CDATA[Tujuan Penelitian ini adalah untuk menyusun laporan keuangan berdasarkan SAK-EMKM Pada Toko Windy Reski. Jenis penelitian yang penulis gunakan adalah penelitian lapangan dengan pendekatan kualitatif deskriptif. Teknik pengumpulan data yang penulis gunakan adalah melalui wawancara dengan Ibu Hj. Rosdiana dan Windi Febrian, S.ked, observasi, dan dokumentasi dengan mengumpulkan dokumen-dokumen yang berhubungan dengan penyusunan laporan keuangan UMKM Toko Windy Reski. Metode analisis data yang digunakan adalah kualitatif yang terdiri dari pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data di uji dengan menggunakan triangulasi data. Hasil penelitian menunjukkan bahwa pemilik Toko Windy Reski tidak melakukan pencatatan keuangan karena keterbatasan waktu yang dimiliki oleh pemilik, serta pemilik belum mengetahui dalam penyusunan laporan keuangan yang sesuai dengan SAK-EMKM. Selain itu, tidak adanya Sumber Daya Manusia (SDM) atau karyawan yang memiliki keahlian dalam melakukan penyusunan laporan keuangan. hal ini seharusnya penting dilakukan oleh Toko Windy Reski sebagai penentu keberhasilan pelaporan pajak yang akan mencerminkan kepatuhan terhadap peraturan perpajakan. sehingga penelitian ini juga diharapkan dapat membantu pemilik Toko Windy Reski dalam menerapkan penyusunan laporan keuangan yang sesuai dengan SAK-EMKM yang akan berguna dalam keberlangsungan bisnis UMKM]]>
<![CDATA[The Influence of Digital Marketing on Marketing Performance Mediated by Entrepreneurial Orientation in UC Makassar Student Business(i). ]]>
<![CDATA[Elza Alvin]]>;
<![CDATA[Jason Tandoko]]>;
<![CDATA[Marco Panjiwinata]]>;
<![CDATA[Cipta C. Perdana]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v2i6.216
<![CDATA[The purpose of this study is to find out the Effect of Digital Marketing on Marketing Performance meidated by Entrepreneurship Orientation on Business Students (i) UC Makassar. This study uses quantitative methods and obtained a total of 52 respondents from UC Makassar students and owns a business. The analytical technique that we use in this study uses the partial least squares analysis technique with the help of Smart PLS 3.0 software. The results of the study indicate that the digital marketing variable has a positive and significant effect on entrepreneurial orientation . Furthermore, digital marketing also has a positive and significant effect on marketing performance . Then entrepreneurial orientation has a positive and significant effect on marketing performance]]>
<![CDATA[IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN IMPROVING COMPANY PERFORMANCE ]]>
<![CDATA[Astutik, Dwi]]>;
<![CDATA[Aditya, Galuh]]>;
<![CDATA[Kusuma, Septian Yudha]]>;
<![CDATA[Sudarman, Sudarman]]>;
<![CDATA[Maishanu, Umar Aliyu]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v2i6.232
<![CDATA[Objective: To examine the influence directly and through moderation by the independent board of commissioners between institutional and managerial ownership on company performance. Originality: Adding an independent board of commissioners as a moderator based on agency theory, which, from previous studies, is an independent variable. Method: The research uses a quantitative empirical approach, with a population of 70 companies listed in JII70 for 2021-2023; based on purposive sampling, 129 data were studied. The analysis technique uses moderated regression analysis. Results: Institutional and managerial ownership directly impact company performance to achieve ROA, which aligns with agency theory. The new finding from this test is that an independent board of commissioners strengthens this influence. Future Research Agenda: Adding a conceptual framework with an independent board of commissioners as moderation and criteria for sample companies that have an independent board of commissioners in balance with the total board in the company.]]>
<![CDATA[INTERNAL AND EXTERNAL FACTORS THAT INFLUENCE EARNINGS MANAGEMENT ]]>
<![CDATA[Ni Putu Tiara Maharani Krisna Putri]]>;
<![CDATA[Komang Ayu Sintha Trisnayuni]]>;
<![CDATA[Ni Nyoman Ayu Suryandari]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v6i2.233
<![CDATA[Earnings management is a manager's effort to influence financial report information to deceive stakeholders. This research aims to obtain empirical evidence of the influence of external factors (audit quality) and internal factors (audit committee, leverage, and company size) on earnings management. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample was 54 companies based on the purposive sampling method. The analysis technique in this research is multiple linear regression. The research results show that audit quality has a positive effect on earnings management. Company size has a negative effect on earnings management. Meanwhile, the audit committee and leverage do not affect earnings management. Future research can develop this research by testing it at other research locations.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI ]]>
<![CDATA[Ivani, Kartika Aprilia]]>;
<![CDATA[Lambe, Kristian Hoegh Pride]]>;
<![CDATA[Irdawati, Irdawati]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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<![CDATA[The Effect of Financial Performance on Stock Prices in Telecommunications Sub Sector Companies Listed on the Indonesia Stock Exchange. The purpose of this study was to determine the effect of financial performance on stock prices in telecommunications sub-sector companies listed on the Indonesian stock exchange. This study used a sample of 8 companies. The test used to test this research is the classical assumption test which consists of multicollinearity test, autocorrelation test, and heteroscedasticity test. Multiple linear analysis and hypothesis testing consisting of the coefficient of determination and partial t test. The results showed that partially the Total Assets Turnover (X1) variable had a positive and significant effect on Stock Prices(Y), the Dept to Equity Ratio variable (X2) had a negative and not significant effect on Stock Prices (Y), Return on Assets (X3) had a negative and no effect significant to the Stock Price (Y).]]>
<![CDATA[NAVIGATING THE SUCCESSION PROCESS IN FAMILY BUSINESSES: A CASE STUDY OF THE ICON ]]>
<![CDATA[Sinar Dharmayana Putra]]>;
<![CDATA[Erwin]]>;
<![CDATA[Maichal]]>;
<![CDATA[St Salmah Sharon]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v6i2.237
<![CDATA[This research explores the dynamics of trust in the succession process of a family business at The Icon. Employing descriptive qualitative methodology, the study delves into how trust is built and maintained through various stages of the succession process. The successor did not receive theoretical training but learned directly by observing their parents and the employees at The Icon. The mother of the successor played a crucial role in providing hands-on training, particularly in social media marketing. Every piece of content must be approved by her to maintain high standards and avoid misunderstandings that could damage the business's reputation. Additionally, she supervises the food photoshoots to ensure the menu presentations are aesthetically pleasing. The successor is also trained in food art classes to enhance their skills. The responsibility of ensuring smooth operations and resolving issues at The Icon is a significant part of the successor’s role. For instance, when a customer complained about cold food, the successor handled the situation professionally by offering a replacement and complimentary food. The findings suggest that the successor exhibits a high level of responsibility, working diligently to address and resolve challenges, thereby ensuring the continued success and reputation of The Icon.]]>
<![CDATA[UNDERSTAND THE CONCEPT OF BUSINESS COMMUNICATION THROUGH AI-BASED ELECTRONIC MEDIA FOR BUSINESS SUSTAINABILITY ]]>
<![CDATA[Novika Ayu Triany]]>;
<![CDATA[St Salmah Sharon]]>;
<![CDATA[Monalisa]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v6i2.238
<![CDATA[This research aims to explore the application of artificial intelligence (AI) in business communication with a focus on the concepts of responsibility, monitoring, integrity and innovation (TMII). AI has significant potential to improve the efficiency and effectiveness of business communications, but its implementation requires a responsible and ethical approach. This research provides comprehensive guidance on managing AI-based business communications by considering aspects of responsibility, monitoring, integrity and innovation, to support business sustainability.]]>
