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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 150 Documents
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Self-Control as a Mediator Between Financial Literacy and Saving Behavior in Generation Z Irdawati; S, Reni Yesi; Rachmawati, Budi
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.v7i2.344

Abstract

This study examines the determinants of saving behavior among Generation Z in Bekasi City, focusing on the influence of financial literacy and the mediating role of self-control. Using a quantitative approach, data were collected from 96 university students and analyzed through Structural Equation Modeling – Partial Least Squares (SEM-PLS). The findings reveal that financial literacy positively affects saving behavior both directly and indirectly via self-control, which partially mediates this relationship. Moreover, financial literacy significantly enhances self-control, and self-control itself strongly predicts saving behavior. These results underscore the importance of integrating behavioral components, such as self-control development, into financial education programs for young adults. The study contributes to a deeper understanding of how cognitive and psychological factors jointly influence financial decision-making in the digital age. Limitations include the cross-sectional design and limited geographic scope, suggesting future research to employ longitudinal methods and broader populations for generalizability.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE Tasyawala Rahmika Ratu Devi; Dwiarso Utomo
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.v7i2.345

Abstract

Penelitian ini bertujuan dari penelitian ini untuk menguji secara empiris komite audit, komisaris independen, kepemilikan institusional, profitabilitas, dan risiko perusahaan terhadap tax avoidance. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Perusahaan sektor industrial dari bursa tersebut dipilih menggunakan metode sampling pada tahun 2021-2023. Analisis kuantitatif menggunakan teknik regresi berganda dengan bantuan software SPSS 25. Hasil penelitian menunjukkan bahwa komite audit, komisaris independen, kepemilikan institusional, dan profitabilitas tidak berpengaruh signifikan terhadap tax avoidance. Sedangkan, risiko perusahaan berpengaruh signifikan terhadap tax avoidance.
Risiko Litigasi Memoderasi Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi Wahidah Nursafiyah; Zaky Machmuddah
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.v7i2.346

Abstract

The purpose of this study is to analyze how managerial ownership and firm size affect accounting conservatism with the moderating variable being litigation risk. The sample includes 170 non-cyclical consumer sector companies on the IDX for the period 2020-2024, selected using the purposive sampling method. Multiple linear regression are used as the analysis methods. The findings show a negative and insubstantial impact for managerial ownership, while firm size has a positive and substantial impact on accounting conservatism. The relationship between managerial ownership or firm size and accounting conservatism is not strengthened or weakened by litigation risk. The implication of this research is the importance of accounting conservatism for companies towards corporate sustainability.
The The Impact of Social Media, Peers, and Economic Knowledge on the Consumptive Behavior of Economic Students at Cenderawasih University. Somisu, Rut Penina; Harikedua, Alfani Laura
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 investigates the influence of social media, peer groups, and economic knowledge on the consumptive behavior of economics students at Cenderawasih University. In an era dominated by digital connectivity, young adults are increasingly exposed to consumption-driven content and social pressures that shape their financial habits. Using a mixed-method approach with stratified random sampling of 264 students, data were collected through validated questionnaires and analyzed using SPSS 30. The findings reveal that both social media usage and peer influence have a statistically significant and positive effect on students' consumptive behavior, while economic knowledge, although important, does not show a significant mitigating effect in this context. The results highlight that external social factors exert a stronger impact on student spending patterns than individual financial literacy. Consequently, the study suggests that interventions aimed at reducing impulsive consumption among students should prioritize managing social influences and fostering peer-led financial education initiatives, alongside strengthening the practical application of economic knowledge in academic settings.
THE ROLE OF LIQUIDITY RISK, INTEREST RATE RISK, AND CREDIT RISK IN INFLUENCING THE FINANCIAL PERFORMANCE OF INDONESIAN BANKS Vina Ayu Nur Septyana; Rani Lokonta Sari Sembiring; Farah Margaretha Leon
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 examine the effect of liquidity risk, credit risk, loan-to-deposit ratio (LDR), and bank size on the financial performance of banks in Indonesia listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample consists of 41 banks with a total of 205 annual observations. The analysis method used is panel data regression with the Random Effect Model approach using Eviews 9.0 software. The results showed that liquidity risk, LDR, and bank size had a significant positive effect on financial performance proxied by Return on Assets (ROA), while credit risk had a significant negative effect on ROA. These findings indicate that liquidity management, efficiency in lending, and the scale of bank assets are important factors in increasing bank profitability.
Content Marketing and Customer Loyalty: The Role of Engagement in Culinary SMEs in the Digital Era Naim, Ifin; Rajuddin, Wa Ode Nursaadha
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 investigates the effect of content marketing on customer loyalty through the mediating role of customer engagement in the context of culinary MSMEs in the digital era. Using a quantitative approach and structural equation modeling (PLS-SEM) with data from 200 respondents, the results reveal that content marketing does not directly influence customer loyalty. However, it significantly impacts customer engagement, which in turn positively affects loyalty. Furthermore, customer engagement fully mediates the relationship between content marketing and loyalty. These findings highlight the critical role of engagement in transforming content strategies into long-term customer relationships. The study offers valuable implications for MSME practitioners aiming to optimize digital content to build loyalty.
THE EFFECT OF DIGITAL MARKETING ON PROMOTION AND MARKETING PERFORMANCE IN MICRO ENTERPRISES IN KALIMANTAN Putra, Sinar Dharmayana; Michael Ricky Sondak; Erwin Parega; Sean Michael Owen Wijaya; Valencia Fenessa Turisno
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.v7i2.354

Abstract

Digital marketing has become a key pillar in modern business strategies, including for micro-enterprises in Kalimantan. This study aims to analyze the impact of digital marketing on the marketing performance of micro-enterprises in the region. By utilizing quantitative and qualitative data, this study found that the adoption of digital marketing increases visibility, operational efficiency, and customer engagement. In addition, this study also highlights the challenges faced by micro-enterprises in implementing digital marketing strategies. The results of this study are expected to provide insights for stakeholders and business actors in optimizing the use of digital marketing.
Kepemimpinan dan Motivasi: Kunci Kinerja Pegawai di Wilayah Pelayanan Publik Rasyid, Rahmat; Mediaty; Sari Dewi, Andi Ratna; Siagian, Ardiles Ferry
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

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh kepemimpinan, motivasi dan disiplin kerja terhadap kinerja karyawan di kantor Kabupaten Bontoharu, Kabupaten Kepulauan Selayar, dimana penelitian ini menggunakan metode kuantitatif dengan sampel 35 karyawan dengan metode analisis regresi ganda dengan bantuan aplikasi SPSS versi 25. Temuan penelitian ini menunjukkan bahwa sebagian kepemimpinan dan motivasi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, sedangkan sebagian disiplin kerja tidak memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Namun, secara bersamaan kepemimpinan, motivasi dan disiplin kerja memiliki efek positif dan signifikan terhadap kinerja karyawan di kantor Kecamatan Bontoharu, Kabupaten Kepulauan Selayar.
ANALISIS KINERJA SEKTOR PARIWISATA TERHADAP PENERIMAAN DAERAH Mediaty; Alam, Salahuddin; Kaimuddin, Kadriyana
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

Tujuan dari penelitian ini adalah untuk menentukan bagaimana jumlah hotel mempengaruhi pendapatan daerah Distrik Soppeng, serta bagaimana jumlah restoran dan kafe mempengaruhi pendapatan daerah kabupaten, berapa banyak tempat wisata yang mempengaruhi pendapatan daerah kabupaten, dan berapa banyak pengunjung yang mempengaruhi pendapatan kabupaten. Dari Kabupaten Soppeng aslinya. Populasi penelitian ini adalah seluruh Badan Statistik Kabupaten Soppeng, dan teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive Sampling, yang didasarkan pada kriteria tertentu sesuai dengan tujuan penelitian. Penelitian ini dilakukan di Badan Pusat Statistik Kabupaten Soppeng yang berlokasi di Jalan Salotungo, Kabupaten Soppeng. Dengan demikian, Statistik Pendapatan Sendiri Daerah Badan Pusat Statistik Kabupaten Soppeng 2018–2020 yang berkaitan dengan Sektor Pariwisata menjadi sampel penelitian. Analisis regresi linier berlipat ganda digunakan untuk memastikan dampak sektor pariwisata terhadap pendapatan daerah (PAD) di Kabupaten Soppeng. Kesimpulan berikut dicapai berdasarkan temuan investigasi dan pengujian hipotesis dalam uraian yang disebutkan sebelumnya: Jumlah hotel berdampak positif dan besar terhadap Pendapatan Daerah (PAD) Kabupaten Soppeng, sedangkan jumlah restoran dan kafe berdampak positif dan besar terhadap Pendapatan Asli Daerah (PAD) Kabupaten. Di Soppeng, banyaknya tempat wisata berdampak positif dan patut diperhatikan terhadap pendapatan daerah (PAD) Kabupaten Soppeng. Demikian pula jumlah pengunjung berdampak positif dan patut diperhatikan terhadap PAD Kabupaten Soppeng.
The Influence of Coretax System Implementation on Tax Evasion Behavior: Evidence from Taxpayer Data in Indonesia Linting, Indriyanti
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.v7i1.430

Abstract

Purpose – This study aims to systematically investigate the relationship between digital tax system implementation—particularly the Core Tax Administration System (Coretax)—and tax evasion behavior, with a focus on the Indonesian context. Design/methodology/approach – A Systematic Literature Review (SLR) was conducted following PRISMA guidelines. A total of 32 peer-reviewed articles published between 2010 and 2024 were analyzed from major databases, including Scopus, Web of Science, and ScienceDirect. The review applied thematic synthesis to extract dominant patterns, gaps, and theoretical perspectives related to digital tax reforms and tax evasion. Findings – The results indicate that digital tax systems significantly reduce tax evasion by enhancing transparency, real-time monitoring, and audit capacity. However, technical constraints, limited institutional readiness, and behavioral resistance—such as low digital literacy and perceived complexity—remain critical barriers. In Indonesia, evidence regarding the effectiveness of Coretax on tax evasion behavior is still limited, with most studies focusing on user perception rather than empirical compliance outcomes. Practical implications – To maximize the benefits of Coretax, policymakers must improve system infrastructure, enhance taxpayer support, and integrate behavioral insights into digital service design. Furthermore, empirical evaluations using actual taxpayer data are needed to assess the long-term impact of Coretax on tax compliance and evasion. Originality/value This study is among the first to systematically synthesize existing knowledge on digital tax reforms in developing countries with a focused lens on Indonesia’s Coretax system. It identifies theoretical, methodological, and practical gaps for future research and policy formulation.

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