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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 149 Documents
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The Influence of Herding Behavior and Anticipated Regret on Financial Literacy and Its Implications for Investment Decisions Retha Tesalonika S.; Wirmie Eka Putra; Salman Jumaili
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): 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.v6i2.239

Abstract

In the context of investment decision-making, there are financial behaviors such as herding behavior and regret bias such as anticipated regret, and financial literacy skills that need to be considered. This research will look for the relationship of herding behavior and anticipated regret to financial literacy in providing implications for investment decisions. This research will use the Smart PLS 4 application tool, using Outer Model, Inner Model, and Hypothesis Testing with 44 Jambi University Capital Market Study Group students as the sample. The results showed that herding behavior affects investment decisions and financial literacy, anticipated regret affects investment decisions but has no effect on financial literacy, and financial literacy has no effect on investment decisions. Thus, the literacy skills possessed do not guarantee that in making investment decisions it goes according to the understanding of financial literacy possessed. The conclusion of this study is that financial literacy is unable to provide implications for herding behavior in making investment decisions and anticipated regret in making investment decisions.
Kelas Sosial dan Pengetahuan Mahasiswa Berpengaruh Terhadap Keputusan Membeli Produk Boikot Pro Israil Melalui Perilaku Konsumen Nur Naninsih; Syamsul Alam; Ardaningsi Daing
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): 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.v6i2.252

Abstract

Penelitian ini bertujuan untuk menganalisa dan memahami faktor sosial terhadap perilaku konsumen, pengetahuan mahasiswa terhadap perilaku konsumen, faktor sosial terhadap keputusan membeli produk boikot pro Israil, pengetahuan mahasiswa terhadap keputusan membeli produk boikot pro Israil, perilaku konsumen terhadap keputusan membeli produk boikot pro Israil, Faktor sosial melalui perilaku konsumen terhadap Keputusan membeli produk boikot pro Israil, dan Pengetahuan mahasiswa melalui perilaku konsumen tidak mempunyai pengaruh signifikan terhadap keputusan membeli produk boikot pro Israil. Jenis penelitian ini adalah kuantitatif dengan sampel penelitian diambil dari mahasiswa yang mengikuti mata kuliah Total Quality Manajemen, Instrumen penelitian ini menggunakan kuesioner dengan total 63 kuesioner. Analisis data diolah dengan menggunakan Path Anaylisis dengan software SPSS untuk olah data. Hasil dari penelitian ini menemukan bahwa hubungan antara variabel berpengaruh postif dan signifikan baik Faktor sosial tidak berpengaruh dan tidak signifikan terhadap perilaku konsumen, Pengetahuan mahasiswa berpengaruh dan signifikan terhadap perilaku konsumen, Faktor sosial tidak berpengaruh dan tidak signifikan terhadap keputusan membeli produk boikot pro Israil, Pengetahuan mahasiswa berpengaruh dan signifikan terhadap keputusan membeli produk boikot pro Israil, Perilaku konsumen berpengaruh dan signifikan terhadap keputusan membeli produk boikot pro Israil, Faktor sosial melalui perilaku konsumen tidak signifikan terhadap Keputusan membeli produk boikot pro Israil, dan Pengetahuan mahasiswa melalui perilaku konsumen tidak mempunyai pengaruh signifikan terhadap keputusan membeli produk boikot pro Israil.
MANAJEMEN OLAH GERAK KAPAL PADA ALUR PELAYARAN SEMPIT MUSAFFAH CHANNEL DI KAPAL MV. ADNOC 223 Sibali, Alwi; Hardiyono, Hardiyono; Sino, Hendy William
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): 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.v6i2.253

Abstract

This research investigates the influence of ship maneuvering management on the efficiency and safety of shipping operations in the Musaffah Channel, a narrow and strategic shipping lane. Using quantitative and qualitative methods, this study collected data from direct observations and in-depth interviews with MV crew members. Adnoc 223. The research results show that complex channel conditions require careful maneuver management to avoid incidents, optimize fuel consumption and maintain appropriate sailing schedules. Data analysis reveals that adaptive speed and precise maneuvering contribute significantly to shipping safety and efficiency. This research provides valuable insight into the importance of integration between navigational expertise and advanced technology in ship maneuvering management, and highlights the importance of training and proactive strategies in dealing with the challenges of navigation in narrow channels. The implications of these results are very relevant for operational management and business strategy in the shipping industry, showing that the success of maneuver management directly influences the sustainability and competitive advantage of shipping companies.
STUDY OF THE INFLUENCE OF ISLAMIC FINANCIAL LITERACY AND TRUST ON SAVING INTEREST WITH DEMOGRAPHICS AS A MEDIATOR Irdiana, Sukma; Kusnanto Darmawan; Ninik Lukiana
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): 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.v7i1.256

Abstract

The purpose of this study was to examine the influence of Islamic financial literacy and trust on savings interest, with demographics as a mediator. A descriptive quantitative approach was used, involving a population of active students in Lumajang Regency, with a sample size of 170 selected through purposive sampling. Path analysis was employed as the technique. The findings show that Islamic financial literacy directly affects demographics, while trust does not. Islamic financial literacy does not influence savings interest, but trust and demographics do. Indirectly, Islamic financial literacy impacts savings interest through demographics, while trust does not.
Peran Literasi Keuangan dalam Perencanaan Pensiun yang Sukses: Tinjauan Literatur dan Agenda Riset Masa Depan Firdaus Al Maidah; Kartika Ayu Kinanti; Yulian Ade Chandra
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): 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.v7i1.259

Abstract

Peran Literasi Keuangan dalam Perencanaan Pensiun yang Sukses: Tinjauan Literatur dan Agenda Riset Masa Depan. Penelitian ini menganalisis tren penelitian terkait literasi keuangan dan perencanaan pensiun yang dipublikasikan dari 2014 hingga 2023. Sebanyak 233 artikel diidentifikasi melalui Publish or Perish dan Scopus, kemudian 35 artikel terpilih diseleksi kembali berdasarkan tiga kriteria spesifik. Artikel dikelompokkan menurut wilayah, kategori sampel, metode penelitian, dan pergerakan tahunan. Hasil review menunjukkan bahwa penelitian tentang literasi keuangan dan perencanaan pensiun semakin luas, terutama di Asia dan Amerika Utara, dengan metode kuantitatif yang dominan digunakan. Faktor gender, pendidikan, budaya, dan psikologi adalah faktor yang paling banyak ditemukan memiliki peran penting dalam perencanaan pensiun. Abstract: The Role of Financial Literacy in Successful Retirement Planning: A Literature Review and Future Research Agenda. This study analyzes research trends related to financial literacy and retirement planning published between 2014 and 2023. A total of 233 articles were identified through Publish or Perish and Scopus, with 35 articles selected based on three specific criteria. The articles were grouped by region, sample category, research method, and annual trends. The review results show that research on financial literacy and retirement planning has expanded, particularly in Asia and North America, with quantitative methods being predominantly used. Gender, education, culture, and psychology are the most frequently identified factors playing a crucial role in retirement planning.
IDX Carbon dan Kinerja Keuangan: Dampak Pembelian Karbon terhadap Profitabilitas dan Persepsi Investor Asiah, Nur; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): 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.v7i1.268

Abstract

The specific objective of this research is to analyze carbon purchases on a company's financial performance, especially in the context of profitability and investor perception. The main focus of this study is companies listed on the Indonesia Stock Exchange, the banking sector that made their first carbon purchases, namely: PT Bank CIMB Niaga Tbk, PT Bank Mandiri Tbk, and PT Bank Central Asia Tbk (BCA). The method used in this study is descriptive analysis to describe the relationship between existing variables. The results of the study indicate that although there are variations in carbon purchases among these companies, ROA tends to increase steadily, while EPS decreases, with a peak occurring in a certain quarter. Although carbon purchases can increase operating costs in the short term, these companies are able to maintain their financial performance. This suggests that policies involving carbon emission reductions can have a long-term positive impact on profitability and investor perception, although their direct effects on EPS can be volatile. This study suggests that companies should pay more attention to carbon purchase management and sustainable sustainability strategies to increase investor confidence and ensure sustainable profitability. Further research is suggested with a quantitative approach and panel model analysis can provide deeper insights into the effect of desire policies on financial performance in the long term.
Pengaruh Sustainability Reporting terhadap Firm Performance dengan Karakteristik Komite Audit Sebagai Pemoderasi Ahmad Fikri Alamin
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): 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.v7i1.269

Abstract

Tujuan penelitian ini adalah untuk mengetahui dampak pelaporan keberlanjutan (sustainability reporting) terhadap kinerja perusahaan dengan mempertimbangkan karakteristik komite audit sebagai variabel moderasi. Survei tersebut mencakup seluruh perusahaan yang terdaftar di Indeks Sri Kehati Bursa Efek Indonesia selama periode 2021-2023. Pemilihan sampel dilakukan dengan metode target sampling, dan teridentifikasi 24 perusahaan dengan total 72 observasi selama tiga tahun. Data dianalisis menggunakan teknik analisis regresi moderat (MRA). Temuan menunjukkan bahwa pelaporan keberlanjutan tidak berpengaruh terhadap kinerja perusahaan. Selain itu, variabel gender komite audit memainkan peran moderasi dalam hubungan antara pelaporan keberlanjutan dan kinerja perusahaan, sedangkan keahlian komite audit tidak menunjukkan efek moderasi dalam konteks ini.
UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR: English Simon Nisja Putra Zai; Yuni Pristiwati Noer Widianingsih
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): 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.v7i1.271

Abstract

This study examines the transparency of biodiversity reporting by mining companies in Indonesia based on the Global Reporting Initiative (GRI) guidelines. Using a qualitative approach, this study analyzed 60 sustainability reports from 30 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2022-2023 periods. The results showed that the level of biodiversity reporting was still low, where out of 30 GRI indicators; only 11 indicators (36.67%) were reported. These results show that the company is more focused on short-term operational and reputational issues than long-term strategic efforts.
ENTREPRENEURSHIP INTERESTS AMONG STUDENTS OF CIPUTRA COLLEGE OF ECONOMICS MAKASSAR Andrean Kevin; A. Sutradea Zalsabila; Devi Triana Coanda; Justin Wijaya; Tony Antonio
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): 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.v7i1.272

Abstract

The objectives of this study are: (1) To increase students' interest in entrepreneurship. (2) To motivate students to become entrepreneurs and familiarize them with their creative abilities to make business plans and encourage young entrepreneurship. (3) To overcome the decline, increasing student entrepreneurship is very important. (4) One way to increase Indonesia's economic growth is to develop young entrepreneurs. Although many graduates are born in Indonesia every year, there are still many students who are not interested in becoming entrepreneurs. This quantitative research uses primary data (objects, samples, questionnaires, and analysis tools); (1) Distributing questionnaires via the internet and collecting basic data based on respondents' responses; (2) Processing and analyzing data; holding focus group discussions (FGD) on research findings; and (3) Making a final research report.
ANALISIS FAKTOR – FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Deanisa Putri Adinda; Nurlia; Juwari
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): 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.v7i1.273

Abstract

Penelitian ini memiliki tujuan untuk melakukan analisis terhadap Current ratio, Debt to equity ratio, otal assets turnover dan Return on assets terhadap Return saham diberbagai perusahaan sektor farmasi yang ada di BEI. Terdapat sembilan perusahaan farmasi yang ada di Indonesia yang menjadi sampel dalam penelitian ini ialah PT Darya-Varia Laboratoria Tbk, Indofarma Tbk, Kimia Farma Tbk, Kalbe Farma Tbk, Pyridam Farma Tbk, Organon Pharma Indonesia Tbk, Industri Jamu dan Farmasi Sido Muncul Tbk, Tempo Scen Pacifik Tbk. Berdasarkan hasil penelitian yang dilakukan diperoleh kesimpulan bahwasanya Current ratio, Debt to equity ratio, Total assets turnover dan Return on assets berpengaruh positif dan signifikan terhadap return saham pada perusahaan sub sektor farmasi yang terdaftar di BEI.

Page 11 of 15 | Total Record : 149

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