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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 IMPLEMENTASI KEBIJAKAN AKUNTANSI BERBASIS AKRUAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Daerah Kabupaten Morowali Utara) Helda Nelvia; Andi Kusumawati; Retno Fitrianti
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): 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.v5i2.119

Abstract

This study aims to analyze the impact of implementation of accrual-based accounting policies and human resources competency to the quality of Morowali Utara local government’s financial statement. This research uses quantitative analysis method and using primary data through questionnaire. Respondent of this study were finance departments of 36 local government’s office of Kabupaten Morowali Utara. The variables in this study are the implementation of accrual-based accounting policies and human resource competencies as independent variables and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results of the study indicate that the implementation of accrual-based accounting policies has a positive effect on the quality of local government financial reports. It means that if the financial statements is more in line with accrual-based accounting policies, the local government financial reports will be better. On the other hand, human resource competence has a positive effect on the quality of local government financial reports. This indicates that the higher the competence of human resources, the better it is in producing quality local government financial reports.
PENERAPAN KONSEP KAIZEN DALAM UPAYA PENINGKATAN BRAND AWARENESS PADA UNIVERSITAS MEGAREZKY Ifah Finatry Latiep; Bahri Majid; Johannes Baptista Halik
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): 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.v5i2.120

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh penerapan konsep kaizen dalam peningkatan brand awareness di Universitas Megarezky. Penelitian ini menggunakan metode analisis kualitatif berdasarkan data yang dikumpulkan dari hasil wawancara, dan observasi di ruang lingkup Universitas Megarezky. Subjek penelitian ini dilakukan dengan mewawancarai Pembina Yayasan, beberapa para Pimpinan, Dosen dan juga Mahasiswi, di mana dari data hasil wawancara untuk memastikan keakuratan dan keandalan data.Hasil penelitian menunjukkan bahwa penerapan konsep kaizen di ruang lingkup Universitas Megarezky sudah berjalan dengan baik, bisa dilihat dari segi pengembangan sarana dan prasarana, serta SDM sudah semakin meningkat dari sebelumnya. Upaya peningkatan brand awareness juga berjalan cukup baik di Universitas Megarezky sebab banyak stakeholder yang mengajak koloborasi penelitian maupun kolaborasi untuk peningkatan SDM. Penerapan Konsep Kaizen harus diadopsi dalam level pendidikan karena sesuatu yang cepat berubah. Peran Stakeholder dalam Universitas Megarezky sangat penting. Semua stakeholder memiliki peran krusial dalam menerapkan konsep Kaizen. Kolaborasi dan komitmen dari semua pihak akan membantu menciptakan budaya perbaikan terus-menerus yang berdampak positif pada keseluruhan kinerja dan keberlanjutan Universitas.
Unexpected Cost of Korean Wave during Pandemic Covid-19 in Makassar, South Sulawesi Jerliyen Pramita Londong; Mira La'bi Bandhaso; Jane Lintang
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): 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.v5i2.123

Abstract

This study discuss phenomenal success Korean Wave during pandemic covid-19 in Makassar, South Sulawesi, Indonesia. In recent years, Korean wave has become an addiction to young people in Makassar. This paper aims to explore the young people’s habit during pandemic covid-19, how they spend their leisure time throughout large scale social restriction (PSBB). Through the process of interviews, questionnaires, media, and article, this study result that the young people are willing to pay more to fulfill their hobby of watching Kdrama.
ANALISIS REWARD AND PUNISHMENT TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA CV JAJANAN PREMIUM NUSANTARA Andi Batary Citta; Andi Sri Kumala Putri; Sukmatica Slamet
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (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.v6i1.121

Abstract

Reward and punishment on work productivity, this study aims to identify the impact of reward and punishment on work productivity at CV Jajanan Premium Nusantara. This research method is quantitative, using questionnaires, interviews, and observations as data collection tools. the population numbered 158 and the sample participating in this study were 83 people, and were selected using the probability sampling method. The data used includes primary and secondary data, and data analysis was performed using SPSS software. The results of the study show that giving rewards has a positive effect on work productivity at CV Jajanan Premium Nusantara, as well as the application of punishment. In addition, giving rewards and punishments together also has a positive influence on work productivity at CV Jajanan Premium Nusantara.
PERLUKAH UMKM MEMILIKI KEUNGGULAN KOMPETITIF DEMI MEMPERTAHANKAN KEBERLANGSUNGAN USAHANYA? (STUDI KASUS UMKM DI SERANGAN) Widhiastuti, Ni Luh Putu; Ni Putu Wulan Regina Utami; Sagung Oka Pradnyawati; Kadek Indah Kusuma Dewi; Ni Kadek Nanda Claudia Winyanti
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (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.v6i1.148

Abstract

The aim of this research is to determine the role of the competitive advantage of MSMEs in maintaining the sustainability of these businesses so that they can still survive today. The research method used is a qualitative approach through interviews with respondents in the hope of directly understanding their managerial actions in creating competitive advantage. The research results show that competitive advantage can be achieved through strengths consisting of a skilled workforce, loyal customers, products that suit consumer tastes, product innovation and strategic location. Opportunities through expanding marketing reach. MSMEs aspirations through collaboration with other parties such as Gojek. The author hopes that these results will be able to provide input for relevant partners in increasing sales with online promotions and maintaining the quality of the production process.
KINERJA KEUANGAN SEBAGAI MEDIATOR DALAM MEMBENTUK NILAI PERUSAHAAN: EKSPLORASI PADA PERUSAHAAN BUMN DI BURSA EFEK INDONESIA Ni Putu Yeni Astiti; Agus Wahyudi Salasa Gama
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (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.v6i1.150

Abstract

Teori keagenan menjelaskan hubungan antara pihak principal dan agent, dimana principal adalah pihak yang memberikan mandat kepada pihak agent. Populasi pada penelitian ini seluruh perusahaan BUMN berjumlah19 perusahaan dan total pengamatan 38. Teknik analisis data menggunakan Path Analisis dan Uji Sobel. Hasil penelitian menunjukkan Struktur modal berpengaruh negatif terhadap kinerja keuangan. Struktur modal berpengaruh postif terhadap nilai perusahaan. Kinerja keuangan memediasi pengaruh struktur modal terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif terhadap kinerja keuangan. Ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Kinerja keuangan berpengaruh negatif terhadap nilai perusahaan. Kinerja keuangan memediasi pengaruh ukuran perusahaan terhadap nilai perusahaan.
ANALISIS PENGARUH SOCIAL MEDIA PROMOTION TERHADAP NIAT PEMBELIAN KOREAN SKINCARE PADA MASYARAKAT KOTA BATAM Metta Noviani; Renza Fahlevi; Fitri Aidnilla Sinambela
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (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.v6i1.156

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui faktor apa saja yang mempengaruhi niat pembelian Korean skincare pada masyarakat Kota Batam. Jenis penelitian yang digunakan adalah penelitian kausalitas. Penelitian dilakukan dengan membagikan kuesioner kepada responden. Hasil dari penyebaran kuesioner selanjutnya dianalisa dengan menggunakan SEM PLS (Structural Equation Model-Partial Least Square). Hasil penelitian menunjukan bahwa Brand Association, Brand Awareness, Brand Loyalty dan Perceived quality berpengaruh signifikan terhadap Niat beli Korean Skincare .
INTEREST IN PRODUCTIVE WAQF: HOW EFFECTIVE IS PROMOTION AND RELIGIOSITY? Muhammad Resha Satyawicaksana; Abdul Razak Munir; Mursalim Nohong
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): 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.v5i1.175

Abstract

The aim of this research is to analyze the extent of the effectiveness of promotion and religiosity on interest in conducting productive waqf. This research is important to understand the factors influencing interest in productive waqf in Makassar City. The research results show that although partial religiosity did not exert a significant influence on the interest of productive endowments in Makassar City, it did suggest that other variables, such as promotion, interact and impact each other. Under these circumstances, religiosity may not be strong enough as the sole factor to encourage interest in productive endowments. However, when these two factors are combined with effective promotional efforts, they together increase awareness and understanding of productive endowments, as well as increase religious and social encouragement to participate. This suggests that in the context of Makassar, a combination of social, religious, and promotional information factors may be sufficient to drive interest.
MODERATION EFFECT OF WORK MOTIVATION: THE EFFECT OF DIGITAL COMPETENCY ON BANK EMPLOYEE PERFORMANCE Rei Restu Asyari; Sumardi; Nurdjanah Hamid
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): 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.v5i1.176

Abstract

This research aims to analyze the influence of digital competence on the performance of Bank Sulselbar employees both directly and using work motivation as a mediating variable. The type of this research is quantitative research with moderated analysis techniques based on the results of distributing questionnaires to 56 employees. The research results show that digital competence has a significant influence on employee performance at Bank Sulsebar. Digital skills and knowledge mastered by employees increase efficiency, productivity, and innovation capabilities in a work environment increasingly dominated by technology. This not only improves the operational effectiveness of the bank, but also helps in meeting and exceeding customer expectations in the digital age. In addition, this study also shows that work motivation plays a role as an important moderation variable in the relationship between digital competence and employee performance. Work motivation affects how effectively employees can apply their digital competencies in daily work. Motivated employees tend to be more proactive in learning new technologies, applying digital knowledge in innovative ways, and working collaboratively, which in turn improves overall performance.
SMART DIGITALIZATION: HOW BANK SULSELBAR TURNS THE PERCEPTION OF CONVENIENCE INTO AN ACTIVE INTEREST OF CREDIT CUSTOMERS Ghufran Yusuf; Abdul Rahman Kadir; Muhammad Sobarsyah
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): 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.v5i1.177

Abstract

The banking sector has been impacted by digital strategies aimed at increasing access to financial services in an era of rapid growth in information technology and internet penetration. Digital strategies require promotions to influence customer perception and interest. This article looks at how Bank Sulselbar uses digital promotional strategies to increase customers' perceived ease and interest in obtaining credit. The use of social media, email marketing, SEO, content marketing, chatbots, webinars, and collaboration with influencers are important steps taken by Bank Sulselbar in an effort to create a good image, increase awareness, and encourage credit taking. This case study collects quantitative data from one hundred respondents. The impact of promotional strategies on customer perceptions of convenience and interest is studied through descriptive and correlation analysis. The research results show that digital promotion strategies are profitable. All things considered, Bank Sulselbar's digital marketing approach was successful in changing people's perceptions of how easy and interesting it is to get credit. Combining these components enables banks to draw in and keep consumers more successfully, enhancing their standing in the competitive banking sector.

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