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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 170 Documents
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Brand Authenticity and Perceived Service Value as Determining Factors of Consumer Loyalty in Culinary Business of Cafes and Restaurants in Makassar Gianina Evangeline Kapang; Adeline Aldora Chandra; Audrey Inggrid Larasati Djoemani; Syam, Asriah
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): 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.v8i1.425

Abstract

Introduction: The culinary business in Makassar has grown significantly, with numerous cafes and restaurants emerging across the city. However, many newly established culinary businesses fail to sustain operations in the long term. Long-standing establishments tend to retain loyal customers and maintain business continuity. This aims to investigate the factors influencing customer loyalty by focusing on two independent variables brand authenticity and perceived service value with brand attachment serving as a mediating variable. Methods: A quantitative research method was applied, using a structured questionnaire distributed online to customers who have visited cafes or restaurants in Makassar that have operated for more than ten years. The minimum sample size was determined using Lemeshow’s formula, with at least 96 respondents targeted. Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS) via SmartPLS software. Results: Preliminary expectations based on the conceptual framework suggest that brand authenticity and perceived service value both have a significant direct and indirect effect (through brand attachment) on customer loyalty. The full statistical results will further determine the strength and significance of these relationships. Conclusion and suggestion: The findings of this study indicate that customer loyalty in long-standing culinary businesses is significantly influenced by brand authenticity and perceived service value, both directly and through brand attachment.Business owners are encouraged to maintain brand consistency and deliver service experiences that create emotional and functional value to sustain long-term customer relationships.
KUALITAS INTERAKSI STREAMER DAN KREDIBILITAS STREAMER: BAGAIMANA KETERLIBATAN PELANGGAN MEMBENTUK KECENDERUNGAN PEMBELIAN IMPULSIF ONLINE? Djiwono, Andy Kifli; Sadely, Arya; Shak, Devin Riady; Lorens, Stenly; Rahman, M. Dandi; Ardyan, Elia
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas interaksi streamer dan kredibilitas streamer terhadap keterlibatan pelanggan, serta dampaknya pada kecenderungan pembelian impulsif dalam konteks live-streaming commerce. Sebanyak 216 responden Generasi Z berpartisipasi dalam survei online yang didistribusikan. Pengujian data dilakukan menggunakan Partial Least Squares (PLS) untuk menganalisis hubungan antarvariabel. Hasil penelitian menunjukkan bahwa kualitas interaksi streamer berpengaruh positif dan signifikan terhadap keterlibatan pelanggan (β = 0.254, p < 0.001). Kredibilitas streamer juga memiliki pengaruh positif dan signifikan terhadap keterlibatan pelanggan (β = 0.375, p < 0.001). Selain itu, keterlibatan pelanggan terbukti berpengaruh positif dan signifikan terhadap kecenderungan pembelian impulsif (β = 0.453, p < 0.001). Temuan ini menegaskan bahwa interaksi yang berkualitas, kredibilitas yang kuat, dan keterlibatan pelanggan yang tinggi merupakan faktor penting dalam mendorong perilaku pembelian impulsif pada platform live streaming. Implikasi penelitian ini menekankan pentingnya pelatihan streamer, peningkatan kualitas konten interaktif, serta penguatan strategi pemasaran berbasis engagement untuk mengoptimalkan konversi penjualan dalam live-streaming commerce
ANALISIS PERBEDAAN PERSEPSI KARIER MAHASISWA AKUNTANSI GENERASI Z TERHADAP SEKTOR PEMERINTAHAN Amelia, Marisa; Vita Fitria Sari
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan menganalisis perbedaan persepsi karier mahasiswa akuntansi Generasi Z terhadap karier di sektor pemerintahan berdasarkan penerimaan informasi karier. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan komparatif terhadap 260 mahasiswa akuntansi dari dua universitas negeri di Kota Padang yang dibagi ke dalam kelompok eksperimen dan kontrol. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan uji Independent Sample T-test. Hasil penelitian menunjukkan bahwa mahasiswa yang memperoleh informasi karier memiliki persepsi yang lebih positif terhadap karier akuntansi di sektor pemerintahan, yang tercermin dari nilai rata-rata persepsi kelompok eksperimen sebesar 3,87, lebih tinggi dibandingkan kelompok kontrol sebesar 3,45, dengan perbedaan yang signifikan secara statistik. Temuan ini menunjukkan bahwa penyediaan informasi karier yang terarah dan relevan berperan dalam membentuk persepsi karier mahasiswa, sekaligus mengindikasikan pentingnya peran perguruan tinggi dan instansi pemerintah dalam memperkuat penyampaian informasi karier guna meningkatkan ketertarikan generasi muda terhadap karier akuntansi di sektor pemerintahan.
THE EFFECT OF TAX KNOWLEDGE, TAX RATES, TAX INCENTIVES, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE: A CASE STUDY IN MEDAN HELVETIA DISTRICT Hasibuan, Renika; Arozanolo Harefa; Theresia Winar Sari Ernawati Duha; Yusuf Zagoto; Refika Sriwidawati Simanullang; Benidar Hartati Zamasi
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): 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 partial and simultaneous effects of tax knowledge, tax rates, tax incentives, and tax sanctions on MSME taxpayer compliance in Medan Helvetia District. The study adopts a descriptive research design with a quantitative approach. A simple random sampling technique was employed, resulting in a sample of 155 MSMEs. Data were collected through the distribution of questionnaires to the selected MSMEs. The data analysis technique used was multiple linear regression analysis. The results indicate that tax knowledge, tax rates, tax incentives, and tax sanctions each have a partial effect on MSME taxpayer compliance in Medan Helvetia District. Furthermore, tax knowledge, tax rates, tax incentives, and tax sanctions simultaneously have a significant effect on MSME taxpayer compliance in Medan Helvetia District.
THE IMPACT OF OPERATING COST AND REVENUE BUDGETING ON FINANCIAL PERFORMANCE: EVIDENCE FROM BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024) Hasibuan, Renika; Simanullang, Refika Sriwidawati; Zega, Yefta; Ningsih , Thresia Ita Sri; Laia , Arianti; Sirait , Yesica Tina Claudia
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): 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 both partially and simultaneously the effect of operating cost budgets and revenue budgets on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The population of this study consists of 47 banking companies listed on the Indonesia Stock Exchange. A quantitative research method was employed, using purposive sampling to select 11 companies, resulting in a total of 44 observations. Data were collected from annual reports and audited financial statements published by banking sector financial service companies listed on the Indonesia Stock Exchange. The data analysis technique used was multiple linear regression, processed using IBM SPSS version 30. The results indicate that the operating cost budget plan has no partial effect on financial performance, while the revenue budget plan has a partial effect on financial performance. However, the operating cost budget plan and the revenue budget plan simultaneously have a significant effect on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange.
PENGARUH PEMBIAYAAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN Resti Amelia Putri; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan utang dan pertumbuhan penjualan terhadap kinerja keuangan pada perusahaan sektor perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Populasi dalam penelitian ini mempergunakan perusahaan sektor perdagangan, jasa dan investasi sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia. Proses pemilihan sampel melalui metode purposive sampling, sehingga diperoleh sejumlah 40 data observasi dari 8 perusahaan yang terpilih sebagai sampel sesuai dengan kriteria penelitian dengan periode 5 tahun. Pembiayaan utang dalam penelitian ini diukur melalui tiga indikator utama, yaitu utang jangka pendek (Short Term Debt/STD), utang jangka panjang (Long Term Debt/LTD), dan utang dagang (Trade Credit/TC). Selain itu, penelitian ini juga mengikutsertakan variabel pertumbuhan penjualan sebagai variabel independen tambahan diukur menggunakan rasio penjualan t dikurang penjualan t-1 dibagi penjualan t-1. Kinerja keuangan perusahaan diukur menggunakan rasio Return On Assets (ROA) sebagai indikator profitabilitas. Hasil penelitian menunjukan bahwa variabel utang jangka pendek, utang jangka panjang dan utang dagang tidak memiliki pengaruh terhadap kinerja keuangan, sedangkan pertumbuhan penjualan berpengaruh positif signifikan terhadap kinerja keuangan.
The Role of Green Technology in mediating the impact of GCG and Biodiversity Accounting on Energy and Mining Sector Performance Nisja Putra Zai, Simon; Santosa, Slamet
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): 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.v8i1.439

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and Biodiversity Accounting on the performance of companies in the energy and mining sectors. This study examines the adoption of green accounting as a mediator between GCG, biodiversity accounting, and company performance. The results showed that GCG and Biodiversity accounting, supported by the adoption of Green accounting, improved company performance. This study uses SEM-PLS to develop specific indicators for latent variables, based on 250 financial statements and sustainability performance. These findings have important implications for companies, governments, and stakeholders in supporting sustainability through the application of GCG principles and green technology. Further Research could extend this review to other sectors and explore the long-term impact of adopting environmentally friendly technologies on company performance.
Penguatan Keberlangsungan Organisasi Sosial: Peran Kepemimpinan Transformasional dalam Budaya Organisasi dan Lingkup Kerja Supangkat, Embang; Irdawati, Irdawati; Satrya Amal, Andi Gazly
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): 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.v8i1.440

Abstract

Keberlangsungan organisasi sosial menghadapi tantangan kompleks berupa dinamika regulasi, rendahnya partisipasi anggota, dan keterbatasan tata kelola. Penelitian ini bertujuan menganalisis pengaruh budaya organisasi dan lingkup kerja terhadap keberlangsungan organisasi sosial dengan gaya kepemimpinan transformasional sebagai variabel intervening pada Perkumpulan Paricara Usada Indonesia (PPUIN). Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 59 pengurus PPUIN tingkat pusat dan daerah. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa budaya organisasi dan lingkup kerja berpengaruh signifikan terhadap kepemimpinan transformasional serta secara langsung berpengaruh terhadap keberlangsungan organisasi sosial. Selain itu, kepemimpinan transformasional terbukti memediasi pengaruh budaya organisasi dan lingkup kerja terhadap keberlangsungan organisasi. Temuan ini menegaskan pentingnya penguatan budaya organisasi kolaboratif, kejelasan lingkup kerja, dan kepemimpinan transformasional dalam menjaga keberlanjutan organisasi sosial.
Model Mediasi Disiplin Kerja dalam Hubungan Motivasi, Keselamatan Kerja, dan Kinerja Karyawan Rusman, Rusman; Saifuloh, Nur Imam; Irdawati, Irdawati; Panggabean, Bungaran
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan menganalisis peran disiplin kerja dalam memediasi pengaruh motivasi kerja dan program keselamatan dan kesehatan kerja (K3) terhadap kinerja karyawan. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 97 karyawan Departemen Cutting PT Bridgestone Tire Indonesia Bekasi yang dipilih melalui simple random sampling. Data dianalisis menggunakan metode Structural Partial Least Squares (PLS-SEM). Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh signifikan terhadap disiplin kerja, sedangkan program K3 tidak berpengaruh signifikan. Disiplin kerja terbukti berpengaruh signifikan terhadap kinerja karyawan. Selain itu, disiplin kerja memediasi secara marginal signifikan hubungan antara motivasi kerja dan kinerja karyawan, namun tidak memediasi hubungan antara program K3 dan kinerja. Temuan ini menegaskan pentingnya penguatan motivasi dan disiplin kerja sebagai strategi utama dalam meningkatkan kinerja karyawan di sektor industri manufaktur.
THE IMPACT OF DIGITAL MARKETING STRATEGIES AND SOCIAL INFLUENCE IN THE CULINARY INDUSTRY: EVIDENCE FROM RICE BOWL CONSUMERS IN MAKASSAR Hanisa Arcan Samawati; Mohamad Maruf Hasrul; Edric Aurelio Tan; Jennifer Diaz Almer Lisarib; Levina Chandra; Syam, Asriah
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study examines the effects of Social Media Marketing Content and Peer Influence on the purchase intention of rice bowl consumers in Makassar, with Attitude toward Advertising as a mediating variable. Using a quantitative approach, data were collected from 150 Gen Z respondents through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The study aims to explain how visually engaging content and social interaction influence consumer attitudes and purchasing decisions in a highly competitive culinary market. The findings provide practical insights for MSMEs in designing socially responsive digital marketing strategies.

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