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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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PENGARUH LIKUIDITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGES Riska Amelia; 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.v7i1.274

Abstract

Tujuan penelitian adalah untuk menguji rasio finansial, yaitu likuiditas, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi pada perusahaan subsektor Food and Beverages yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Jumlah sampel penelitian sebanyak 69. Pengelolaan data untuk menguji hipotesis menggunakan Structural Equation Model (SEM) dengan analisis Partial Least Square (PLS) menggunakan solfware SmartPLS 3. Hasil penelitian menunjukkan bahwa likuiditas, dan profitabilitas berpengaruh positif dan tidak signifikan terhadap nilai perusahaaan. Struktur modal dan ukuran perusahaan berpengaruh negatif dan tidak signifikan. Likuiditas dan struktur modal berpengaruh positif dan signifikan terhadap profitabilitas. Ukuran perusanaan berpengaruh negatif dan signifikan terhadap profitabilitas. Likuiditas terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi berpengaruh positif dan signifikan. Struktur modal dan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi berpengaruh positif dan tidak signifikan. Sedangkan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas berpengaruh negatif dan tidak signifikan.
ANALISIS KELAYAKAN INVESTASI UNTUK PENGEMBANGAN USAHA PADA RUMAH KOS WISDOM PLACE DI GADING SERPONG, KABUPATEN TANGERANG Aritonang, Ramona; 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.v7i1.275

Abstract

The most fundamental human needs are clothing, food, and shelter, and these three needs must be met by every individual. The term "shelter" refers to the need for a place to live, including for migrants. Wisdom Place Boarding House, as a provider of boarding rooms, wants to develop its business by investing and increasing room capacity to rent out more rooms. Every investment inevitably involves risks that must be considered before making an investment. Wisdom Place Boarding House conducts a feasibility analysis study for investment by using a business feasibility study. By using qualitative methods and describing the results descriptively, there are two data sources used for the Wisdom Place boarding house investment feasibility study: primary data through observation and interviews, and secondary data by reviewing documents obtained from journals, websites, e-books, and news articles related to this research. The business feasibility study aspects conducted for Wisdom Place Boarding House include market and marketing aspects, management and organizational aspects, technical and technological aspects, and financial aspects. The conclusion of the research is that Wisdom Place Boarding House is feasible for investment by adding 10 rooms on the third floor. Keywords: Investment, Business Feasibility Study, Wisdom Place Boarding House, Qualitative Method.
Analisis Potensi Pertumbuhan Ekonomi Kota Pontianak Akhmad Yani; 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.v7i1.276

Abstract

Penelitian ini menganalisis potensi pertumbuhan ekonomi Kota Pontianak menggunakan metode LQ dan Shift Share. Analisis LQ bertujuan mengidentifikasi sektor unggulan yang berkontribusi signifikan terhadap ekonomi daerah. Hasilnya menunjukkan sektor Pengadaan Air dan Pengelolaan Sampah memiliki nilai LQ tertinggi 2,70, yang mencerminkan spesialisasi kuat. Sektor Transportasi dan Pergudangan serta Jasa Keuangan dan Asuransi juga memiliki nilai LQ di atas 2,0, menegaskan peran pentingnya dalam perekonomian lokal. Analisis Shift Share mengevaluasi perubahan struktur ekonomi pada 2019-2023. Sektor Jasa Kesehatan mencatat pertumbuhan paling signifikan dengan kontribusi positif, sementara sektor Informasi dan Komunikasi menunjukkan daya saing tinggi melalui indikator pertumbuhan daerah terbaik.
PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN Pratama, Gilang Surya; 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.v7i1.277

Abstract

This research examines recent developments in the application of Artificial Intelligence (AI) for accounting forecasting through a systematic review of literature published between 2020-2024. Using a systematic review methodology, this study analyzed 60 selected articles from Scopus, Web of Science, Science Direct and Google Scholar databases. The analysis results show significant improvements in forecasting accuracy using AI technology, with Machine Learning achieving 78% accuracy in revenue forecasting, Deep Learning 85% in financial trend prediction, and Natural Language Processing 89% in sentiment analysis. Major implementation challenges include data quality, infrastructure limitations, and data security. Development opportunities are identified in blockchain integration, hybrid models, and preprocessing automation. This research also identifies future research agendas that include the development of adaptive models and improved AI interpretability. The contribution of this research lies in providing a comprehensive understanding of the state-of-the-art application of AI in accounting forecasting and identifying future development directions.
Apakah Profitabilitas dipengaruhi Oleh Non Performing Loans dan Capital Adequacy Ratio? Apakah Profitabilitas dipengaruhi Oleh Non Performing Loans dan Capital Adequacy Ratio? Temmy; 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.v7i1.278

Abstract

ABSTRACT Examining how Non-Performing Loans and Capital Adequacy Ratio affect profitability is the aim of this study. This study uses banks published on the IDX in 2024 as the population, sample of the research was originated using a purposive sampling approach. The data sought for this research is secondary and sourced from the bank’s annual reports from 2020 to 2023. For evaluating the influence of NPL and CAR on Profitability, writer used multiple linear regression, and for assessing quality of the variables, used classical assumption test. The result of the statistical test reveal that NPL and CAR have simultaneous bearing on profitability. NPL has an opposing impact on Profitability and CAR doesn’t impact profitability. Keyword: NPL, CAR, Profitability, Annual report, Bank
FACTORS THAT INFLUENCE THE CORPORATE VALUE LISTED IN LQ 45 Purwaningrum, Dwi; Shena Ananda Putri; Ayu Miranda Limbong
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.v7i1.280

Abstract

Research Aims: This study examines the impact of liquidity and decision of investmenton corporation value in LQ-45 companies listed on the Indonesia Share Exchange (IDX) between 2019 and 2023. Design/methodology/approach: Purposive sampling used to select the sample, and 115 organizations were chosen as samples from a total population of 225 enterprises. The study method employs a quantitative approach utilizing secondary data from annual reports. A system of multiple linear regression was used to determine the influence of each independent variable on the dependent variable. Each variable was described using descriptive analysis and the classical assumption test was performed to evaluate the quality of the variables. Search Results: Liquidity and Invesment Decision has simultanoeus impact on corporate value, Liquidity doesn’t, affecting Corporate Value, meanwhile Investment decision positively impacting Corporate Value. Liquidity and decision of investmenthave an influential contribution to Corporation value of 25%. Theoretical Contribution and Originality: This study is expected to contribute to financial theory, particularly in understanding the dynamics of investment decisions. It will also provide practical recommendations to investors and corporate management on making more optimal decisions to boost Corporation value. Keywords include liquidity, investment decisions, corporate value, LQ-45, and the Indonesia Share Exchange
The Role of Risk Management in Strengthening the Impact of Financial Literacy on Investment Decisions Lambe, Kristian Hoegh Pride; Patiung, Naomi; Latiep, Ifah Finatry
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.v7i1.286

Abstract

This study aims to analyze the role of risk management as a moderating variable in strengthening the relationship between financial literacy and investment decisions. Using a quantitative approach, data were collected from 50 respondents in Indonesia who had at least one year of investment experience. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results showed that financial literacy has a positive but insignificant effect on investment decisions. In contrast, risk management is proven to have a positive and significant effect on investment decisions, and is able to significantly moderate the relationship between financial literacy and investment decisions. These findings confirm that financial literacy alone is not enough; risk management skills are essential to improve the quality of investment decision making. This study provides theoretical contributions by integrating financial literacy and risk management as important factors in investment behavior, and offers practical recommendations to improve risk literacy and awareness in the community.
PENGARUH PRESTASI KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI BADAN PERENCANAAN PEMBANGUNAN (BAPPEDA) KABUPATEN KONAWE Asrial; Fitria; Heriswanto; Irham Natsir K.; Irdawati
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.v7i1.288

Abstract

Penelitian ini bertujuan menganalisis pengaruh prestasi kerja dan gaya kepemimpinan terhadap kinerja pegawai di Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kabupaten Konawe. Dengan pendekatan sensus, seluruh populasi pegawai (51 orang) menjadi responden. Data dikumpulkan menggunakan kuesioner dan dianalisis melalui regresi linear berganda dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa: (1) Prestasi kerja dan gaya kepemimpinan secara simultan berpengaruh signifikan terhadap kinerja pegawai; (2) Prestasi kerja secara parsial berpengaruh positif dan signifikan, di mana peningkatan prestasi kerja berkontribusi langsung pada peningkatan kinerja; (3) Gaya kepemimpinan secara parsial juga berpengaruh positif dan signifikan, membuktikan pentingnya pendekatan kepemimpinan yang efektif. Penelitian ini menegaskan pentingnya kombinasi prestasi kerja dan gaya kepemimpinan dalam meningkatkan kinerja pegawai, khususnya di sektor organisasi publik, serta memberikan rekomendasi strategis bagi pengelolaan sumber daya manusia di BAPPEDA.
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Andri Satria Wijaya; 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.v7i1.289

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kebijakan dividen, Kebijakan hutang, Keputusan investasi, Profitabilitas, dan Ukuran perusahaan terhadap nilai perusahaan subsektor Food And Beverage yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023. Jumlah sampel sebanyak 8, dari total populasi sebanyak 95 perusahaan. Pengelolaan data untuk menguji hipotesis menggunakan SPSS versi 25 For Windows. Hasil penelitian yang dilakukan menunjukkan bahwa proksikan dengan Dividen Payout Ratio (DPR), Profitabiltitas yang di proksikan dengan Return On Equity (ROE), dan Ukuran perusahaan yang di proksikan dengan SIZE secara parsial berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan yang di proksikan dengan Price Book Value (PBV), sedangkan Kebijakan Hutang yang di proksikan dengan Debt To Equity Ratio (DER) berpengaruh negatif dan signifikan terhadap Nilai Perusahaan yang diproksikan Price Book Value (PBV) dan keputusan investasi yang di proksikan dengan Price To Earning Ratio (PER) berpengaruh positif dan signifikan terhadap Nilai Perusahaan yang diproksikan Price Book Value (PBV).
TREN KINERJA PEMERINTAH KABUPATEN TANA TORAJA PERIODE SEKARANG (2021 – 2024) DAN SEBELUMNYA (2016 – 2020) Lely Konda; Lukman Samboteng; Sofjan Aripin
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.v7i1.297

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana tren kinerja pemerintahan Kabupaten Tana Toraja periode 2020-2024 dan periode sebelumnya 2016-2020 dan factor pendukung dan penghambat pada kedua periode pemerintahan tersebut. Penelitian ini dilakukan di kabupaten tana toraja, pengumplan data dilakukan dengan studi pustaka dan interview. Teknik analisis data dalam penelitian dilakukan dalam proses komparasi data yaitu data yang diperoleh di lapangan dari observasi dan dari berbagai data atau keterangan ilmiah yang relevan dibandingkan dan diuji kembali dengan data berdasarkan hasil wawancara yang dilakukan. Hasil penelitian menunjukan bahwa pada aspek kompetensi kedua kepala daerah mempunyai kompetensi yang mampuni karena kedua kepala daerah berlatar belakang birokrasi, pada aspek komunikasi dalam lingkum pemerintahan daerah dan dengan mitra kerja baik secara lisan maupun dinilai baik dan efektif serta responsive jika terjadi permasalahan. Factor pendukung dan factor penghambat terdiri dari factor politik dimana konsistensi partai pendukung dan penempatan ASN pada posisi jabatan pratama atau administrator terkait dengan peran dan andil mereka ketika pemilukada diselenggarakan.

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