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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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Kesesuaian Peran dan Kompetensi Sebagai Prediktor Kinerja Auditor: Analisis Mediasi Komitmen Kerja Dewi Pratiwi Indriasari; Nur Fatma; Hardiyono, Hardiyono
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.v7i1.302

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi dan kesesuaian peran terhadap kinerja auditor di Inspektorat Kabupaten Pegunungan Bintang, dengan mempertimbangkan peran mediasi komitmen kerja. Pendekatan kuantitatif digunakan dalam penelitian ini dengan teknik survei sebagai metode pengumpulan data. Responden terdiri dari 30 pegawai Inspektorat, menggunakan teknik sampel jenuh. Hasil penelitian menunjukkan bahwa kompetensi dan kesesuaian peran memiliki pengaruh positif dan signifikan terhadap kinerja auditor. Kompetensi yang mencakup pengetahuan, keterampilan, dan sikap, serta kesesuaian peran dengan kebutuhan dan kemampuan auditor, terbukti langsung meningkatkan efektivitas kerja. Namun, komitmen kerja tidak mampu memediasi hubungan antara kompetensi maupun kesesuaian peran terhadap kinerja auditor. Keterbatasan penelitian ini meliputi ukuran sampel yang kecil, fokus wilayah penelitian yang spesifik, dan penggunaan pendekatan kuantitatif yang dapat mengabaikan dimensi kualitatif. Penelitian ini menyarankan penguatan kompetensi dan penyesuaian peran untuk meningkatkan kinerja auditor.
Trusting the Influencer: How Brand Credibility Shapes Buying Behavior Reni Yesi S; 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.v7i1.355

Abstract

This study investigates the influence of influencer marketing on consumer purchase decisions, with brand trust serving as a mediating variable. With the growing reliance on social media platforms for brand communication, understanding the mechanisms behind consumer behaviour has become increasingly important. A quantitative approach was employed using data from 250 respondents in Indonesia, analysed through Structural Equation Modelling with Smart-PLS. The results reveal that influencer marketing does not directly affect purchase decisions. However, it has a significant positive impact on brand trust, which in turn strongly influences purchase behaviour. Furthermore, brand trust is proven to mediate the relationship between influencer marketing and purchase decisions effectively. These findings emphasize that trust in the endorsed brand plays a pivotal role in converting influencer exposure into actual purchasing actions. The study provides valuable insights for marketers seeking to enhance the effectiveness of influencer campaigns by focusing on strategies that build consumer trust. It also contributes to the growing body of digital marketing literature by clarifying the indirect pathway through which influencer marketing shapes consumer intentions. Future research is encouraged to explore other mediating or moderating variables and to examine the model in broader cultural contexts.
ANALISIS EFISIENSI DAN KEAMANAN DOMPET DIGITAL DALAM MENINGKATKAN LITERASI DIGITAL MAHASISWA Putri, Andi Reski Fausia; Latiep, Ifah Finatry; K, Suprianto
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.v7i1.357

Abstract

Penggunaan dompet digital semakin berkembang di kalangan mahasiswa sebagai bagian dari transformasi digital dalam transaksi keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi dan keamanan dalam penggunaan dompet digital terhadap tingkat pemahaman mahasiswa. Studi ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan responden mahasiswa. Hasil penelitian menunjukkan bahwa efisiensi dan keamanan berperan signifikan dalam meningkatkan pemahaman mahasiswa terhadap dompet digital. Kemudahan akses dan kecepatan transaksi mendorong mahasiswa untuk lebih aktif mengeksplorasi fitur-fitur yang tersedia, sementara sistem keamanan yang baik meningkatkan kepercayaan mereka dalam menggunakan teknologi ini.
The Influence of Tax Rates, Tax Services, Tax Sanctions, Tax Systems, Tax Technology, and Information on Taxpayers' Perceptions Regarding Tax Evasion (Study at The West Denpasar Pratama Tax Service Office) Permana Putra, M Doni; Dewa Ayu Mera Hare Savitri; Surya Kencana, Putu Olymvia Widya; Ni Putu Puspita Wulandari
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of tax rates, tax authorities' services, tax sanctions, tax systems, technology, and tax information on taxpayers' perceptions of tax evasion. The population consists of 148,289 individual taxpayers registered at the West Denpasar Tax Office as of November 2023. Using accidental sampling and the Slovin Formula, 100 respondents were selected. Data collection involved questionnaires measured with a Likert Scale and analyzed with multiple linear regression. The results indicate that tax sanctions, technology, and tax information positively affect tax evasion, tax rates negatively affect it, while tax authorities' services and tax systems show no significant effect.
TANTANGAN DAN PELUANG HILIRISASI NIKEL BAGI PERUSAHAAN TAMBANG DI INDONESIA Ahmad, Ardian; Agus Munandar
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.281

Abstract

Indonesia, being the world's largest producer and exporter of nickel, faces challenges in maximizing the added value of this resource. The raw nickel ore export ban policy, which was introduced to support downstreaming, aims to increase state revenue, create jobs, and diversify the economy towards high-tech sectors. The study used both descriptive qualitative approaches and SWOT to evaluate the impact of the policy. It focuses on barriers, opportunities, and implications for the local economy. The results show that the downstream sector has great potential to strengthen Indonesia's position in the world market through the development of nickel-based industries, but requires large investments in technology and infrastructure. The risks faced include international pressure and environmental damage associated with mining activities that require sustainable processing strategies, with the downstream policy Indonesia is expected to become a key player in the international market (electric vehicles and global energy storage technology).
ACHIEVEMENT STRATEGY OF SUSTAINABLE DEVELOPMENT GOALS (SDGs) IN MOROWALI UTARA Sereh, Jeane Lelyana; Randa, Fransiskus; Daromes, Fransiskus E.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.287

Abstract

This research aims to analyze strategies and implementation for achieving the Sustainable Development Goals (Sustainable Development Goals) of North Morowali Regency as one of the newly developing areas with the entry of the nickel mining industry. Using qualitative, interpretive research methods and a phenomenological approach, the results of the research show that the regional government of North Morowali Regency has implemented a number of programs as a strategy for achieving the Sustainable Development Goals, which can be said to be very good, but overall only 8 indicators have been identified and implemented well, and 9 other goals have still not been implemented. And in fact, intensive supervision is really needed. Therefore, to achieve the SDGs, reliable human resources, government policies, good synergy between stakeholders, in this case the government, companies, and the community (including educated people or academics), as well as intensive, effective, and efficient regional government supervision, are needed.
The Effect of Campus Facility Quality, Facility Accessibility, Facility Maintenance, and Service Support of STIE Ciputra Makassar on Student Satisfaction Using the SERVQUAL and SOR (Stimulus-Organism-Response) Approaches Christian Philetas Liem; Vivian Wong; Andisva Fridy Fathiar; Monalisa
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.291

Abstract

This study aims to examine the impact of the quality of facilities at STIE Ciputra Makassar on student satisfaction. This research is motivated by the important role of higher education facilities in the management of higher education institutions and the significant relationship between the quality of facilities and student satisfaction as demonstrated in previous studies. This research uses a quantitative method with a survey design. Data was collected from STIE Ciputra Makassar students through questionnaires and analyzed using descriptive statistics. The results of this study are expected to contribute to the development of knowledge and understanding of the impact of campus facility quality on student satisfaction, as well as assist STIE Ciputra Makassar in improving the quality of its campus facilities, thereby enhancing student satisfaction.
The Influence of Brand Awareness, Brand Image, Product Quality, and Price on Purchasing Decisions on Eucalyptus Oil Products UD. Rejeki Jaya Revina A. Wilar; Aileen Chandra; Christianna Purnamasari; Monalisa
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.292

Abstract

This research investigates the influence of brand awareness, brand image, product quality, and price on consumer purchasing decisions in the context of UD. Rejeki Jaya, a traditional medicine MSME that specializes in eucalyptus oil. A quantitative approach was used, with primary data collected from 53 respondents through a structured questionnaire. Data were analyzed using descriptive statistics, correlation, and regression analysis to identify relationships and test hypotheses. The data analysis technique was carried out using the Partial Least Square - Structural Equation Modeling (PLS-SEM) approach using WarpPLS version 6.0 software, to identify the significant influence of each variable. The research results show that brand awareness, brand image, product quality and price have a significant influence on purchasing decisions. This study contributes to existing knowledge by emphasizing the important role of brand awareness in MSMEs operating in niche markets. This study offers practical implications, including strategies for improving branding efforts, maintaining product quality, and optimizing prices to holistically meet consumer needs.
Pengaruh Pemasaran Konten dan Reputasi Kampus terhadap minat berkuliah di UC Makassar Andi Muhammad Budiman; Antonius Giovanni Lirungan; Gilbert Alvaro; Jonathan Andrew Hartono; Vincent Ciuwanto; Cipta Canggih Perdana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.319

Abstract

This research aims to analyze the influence of content marketing and campus reputation on interest in studying at Ciputra University, Makassar. With increasing competition in the higher education sector, content marketing has become an important strategy to attract prospective students. The college's reputation also plays a crucial role in their decision. This research uses quantitative methods by distributing questionnaires to 200 respondents who are prospective students. Data analysis was carried out using multiple linear regression to test the relationship between content marketing variables, campus reputation, and interest in studying. The research results show that both content marketing and campus reputation have a positive and significant influence on interest in studying. These findings provide insight for campuses in developing effective marketing strategies to increase the attractiveness and image of the institution.
The Influence of Self Efficacy on Job Performance Mediated by Intrinsic Work Motivation at Ciputra University Makassar Cunardy, Kevin; Nabila Taufik; Bella Amalia Sasya Wardani; Carolina Novi Mustikarini
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.322

Abstract

This study is driven by researchers' curiosity regarding the factors influencing the job performance of lecturers and staff at Ciputra University Makassar. This inquiry led to the development and distribution of questionnaires among lecturers and staff as research subjects. The study employs a quantitative approach utilizing the second-order confirmatory factor analysis method. Additionally, a Likert scale is applied to assess respondents' levels of agreement or disagreement. A more comprehensive discussion on the role of motivation in shaping the performance of lecturers and staff at Ciputra University Makassar is presented in the following chapters.

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