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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 STRATEGI INOVASI TERHADAP PENINGKATAN KINERJA PERUSAHAAN OLEH PT.KENCANA ENERGI LESTARI, TBK Eston Septanugrah Samperuru; Jusni; Andi Aswan
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.v5i1.178

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh inovasi proses dan inovasi produk terhadap kinerja perusahaan oleh PT. Kencana Energi Lestari, Tbk. Penelitian ini menggunakan metode kuantitatif, sedangkan pengumpulan data dilakukan dengan cara kuesioner yang dibagikan kepada 25 responden pegawai PT. Kencana Energi Lestari, Tbk sebagai sampel yang ditarik dari populasi. Populasi dari penelitian ini adalah pegawai PT. Kencana Energi Lestari, Tbk. Adapun teknik analisis datanya yakni menggunakan Analisis Linear Berganda. Hasil penelitian ini menunjukkan bahwa: (1) inovasi proses berpengaruh positif dan signifikan terhadap kinerja perusahaan oleh PT. Kencana Energi Lestari, Tbk. (2) inovasi produk berpengaruh positif dan signifikan terhadap kinerja perusahaan oleh PT. Kencana Energi Lestari, Tbk. Maka dapat dikatakan bahwa inovasi proses dan inovasi produk berpengaruh positif dan signifikan terhadap kinerja perusahaan oleh PT. Kencana Energi Lestari, Tbk.
THE INFLUENCE OF PRICE DISCOUNTS, BONUS PACKS, AND IN-STORE DISPLAYS ON CONSUMER IMPULSE BUYING BEHAVIOR DECISIONS AT HYPERMART MALL PANAKKUKANG MAKASSAR Sitti Aisyah Muthmainna K. Samma; Muhammad Asdar; 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.v5i1.179

Abstract

The results of this study indicate that: (1) there is a positive influence Price discount (X )1 on Consumer Impulse Buying Behavior Decisions at Hypermart Mall Panakkukang Makassar, as evidenced by the t value of 2.595> t table 1.988 with a significance value of 0.011 <0.05; and regression coefficient of 0 .400. (2) there is a positive influence of Bonus pack (X2 ) on Consumer Impulse Buying Behavior Decisions at Hypermart Mall Panakkukang Makassar, evidenced by the value of t count of 2.186> t table 1.988 with a significance value of 0.031 <0.05 ; and a regression coefficient of 0.273. (3) There is a positive effect of In-store display (X3 ) on Consumer Impulse Buying Behavior Decisions at Hypermart Mall Panakkukang Makassar, as evidenced by the t value of 2.763> t table 1.988 and a significance value of 0.007 <0.05; and a regression coefficient of 0.479. (4) Price discount (X1 ) Bonus pack (X2 ) and In-store display (X )3 together have a positive effect on Consumer Impulse Buying Behavior Decisions at Hypermart Mall Panakkukang Makassar, evidenced by the calculated f value of 17.067> f table of 2.70 and a significance value of 0.000 <0.05. (5) In-store display variable (X3 ) is the variable that has the most dominant influence, as evidenced by its regression coefficient value of 0.479.
THE INFLUENCE OF COMPETENCY ON EMPLOYEE PERFORMANCE THROUGH TALENT MANAGEMENT AT PT. BARUGA ASRINUSA DEVELOPMENT Ismail; Nurdjanah Hamid; Abdul Razak Munir
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.v5i1.180

Abstract

One of the most fundamental problems in the process of improving employee performance in a company is employee competence which is influenced by talent management. This study aims to determine and justify the influence of competence on employee performance through talent management in PT. Baruga Asrinusa Development. The method in this study uses quantitative methods using the path analysis method (path analysis) to measure the influence of competence on employee performance through talent management. The results of this study show that competence has a positive and significant effect on talent management, competence has a positive and significant effect on employee performance, talent management has a positive and significant effect on employee performance and competence has a positive and significant effect on employee performance through talent management.
THE EFFECT OF FINANCIAL RATIO ON CHANGES IN PROFIT OF PT. MAYORA INDAH Tbk Indrasari, Reni; Alam, Syamsu; Nohongi, Mursalim
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.v6i1.181

Abstract

Objectives from the study This is For testing the impact of ratio finance on change profit change PT profit Mayora Indah Tbk. Ratio tested in finance in the study This includes the current ratio (CR), return on assets (ROA), return on equity (ROE), and net profit margin (NPM). Kurun time observation in testing This is 10 years, which is from 2013 to 2022. Research This report uses financial data issued and published by PT Mayora Indah Tbk. The method of data analysis is multiple linear regression. Before using this method, this data is tested, especially formerly with an assumption test classic, namely the normality test, heteroscedasticity, multicollinearity, and autocorrelation. Research results show that NPM is influential to Change PT
STRATEGI PENGEMBANGAN USAHA MIKRO KECIL PEREMPUAN MELALUI PENINGKATAN DAYA SAING Sukarno, Zulfikry; Rifai, Didit Fachri
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.v6i1.184

Abstract

Tujuan penelitian ini untuk mengetahui Strategi pemasaran bisnis yang digunakan pelaku usaha mikro kecil Perempuan di Kota Makassar untuk meningkatkan Kinerja Usahanyamelalui Daya Saing. Penelitian ini menggunakan metode pendekatan kuantitatif. Metode pengumpulan data melalui penyebaran kuesioner kepada pelaku usaha mikro kecil perempuan sebanyak 280 responden yang tersebar di 14 kecamatan di Kota Makassar. Teknik analisis data dan pengujian hipotesis menggunakan path analysis dengan program SEM PLS. Penelitian ini menggunakan tiga variabel yaitu Strategi Pemasaran sebagai variabel eksogen, Daya Saing sebagai variabel mediasi dan Kinerja usaha sebagai variabel endogen. Hasil penelitian ini menunjukkan bahwa Strategi Pemasaran dan Daya Saing berpengaruh signifikan terhadap kinerja usaha, Strategi pemasaran berpengauh signifikan terhadap daya saing usaha, dan Strategi Pemasaran berpengaruh signifikan terhadap kinerja usaha yang dimediasi oleh Daya Saing.
THE INFLUENCE OF SALES GROWTH AND INFLATION RATE ON PROFIT CHANGES IN CONSUMER GOODS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Wisnawati, Andi; Alam, Syamsu; Pakki, Herlina
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.v6i1.185

Abstract

This study aims to determine the effect of sales growth and the inflation rate on changes in profits in consumer goods companies listed on the Indonesian stock exchange. The population in this study totaled 26 companies obtained using the purposive sampling method for consumer goods companies during the 2017-2021 period and based on predetermined criteria, a sample of 11 consumer goods companies were obtained which were listed on the Indonesia Stock Exchange. The analytical method used is panel data analysis. The results of this study indicate that partially sales growth has a significant effect on profit changes in consumer goods companies listed on the Indonesian stock exchange, the inflation rate has a negative and insignificant effect on profit changes in consumer goods companies listed on the Indonesian stock exchange.
THE INFLUENCE OF RELATIONSHIP MARKETING AND BRAND IMAGE ON CUSTOMER LOYALTY AT ATHIFAH KENDARI SOUVENIR STORE Rachmani, Athifah; Haerani, Siti; Toaha, Muhammad
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.v6i1.186

Abstract

This study aims to determine the effect of Relationship Marketing and Brand Image on Customer Loyalty at ATHIFAH Kendari SouvenirStore. This type of research uses quantitative research. The population in this study is the consumers of ATHIFAH Kendari SouvenirStore whose number is unknown (infinite). The sample in this study amounted to 50 respondents. The sampling technique in this research is by using purposive sampling. The method of data collection in this study was using an online questionnaire, namely through the google form. This study uses multiple linear regression analysis. The results of this study indicate that: (1) relationship marketing and brand image have a positive and significant effect on customer loyalty simultaneously (2) relationship marketing has a positive and significant effect on customer loyalty partially (3) brand image has a positive and significant effect on customer loyalty partially.
ANALYSIS OF THE INFLUENCE OF KNOWLEDGE OF BUSINESS FINANCIAL MANAGEMENT AND FAMILY ENVIRONMENT ON INTEREST IN ENTREPRENEURSHIP (Analytic Study on FEB UMI Students, Makassar) Yanti, Eka Devi; Laba, Abd Rakhman; Pakki, Erlina
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.v6i1.187

Abstract

This study aims to identify the effect of knowledge of business financial management, and family environment on the interest in entrepreneurship. The population of this study was a S1 student at the Faculty of Economics and Business, University of Muslim Indonesia Makassar, with the sampling technique used was accidental sampling, in 100 semester FEB students as respondents. Quantitative data analysis methods and using several tests such as validity testing, reliability test, classical assumption test, multiple linear regression tests, and the coefficient of determination test (adjusted r square. positive about entrepreneurial interest. By understanding the effects between these variables, it is hoped that this research can provide insight which is useful in supporting the development of entrepreneurial interests and efforts to increase the number of qualified entrepreneurs.
FINANCIAL TECHNOLOGY: PROFIT MAXIMIZATION IN UMKM ACTORS IN THE CITY OF MAKASSAR (STUDIES AT OVO MERCHANTS IN THE CITY OF MAKASSAR) faradillah, Fifi; Ali, Muhammad; Nohong, Mursalim
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.v6i1.188

Abstract

This study expects to figure out the reaction of UMKM entertainers to the development of monetary innovation or called Monetary Innovation (OVO). What's more, this examination likewise means to figure out how the requirement for the utilization of Monetary Innovation (OVO) in expanding benefits for UMKM entertainers in Makassar City. This exploration is a subjective examination with a phenomenological approach. The information assortment strategy was completed by field studies and documentation. Strategies for information investigation utilizing information decrease procedures, information show and reaching determinations. Test the legitimacy of exploration information utilizing triangulation of information sources. The aftereffects of the review show that the perspective on business directors in regards to fintech is that this is the sort of thing that is vital in business improvement, where the utilization of fintech can work on the installment framework and buyers get added esteem with the presence of different cost limits introduced by the fintech stage. Shoppers never again need to convey cash, essentially use fintech (OVO) to make installments and this is exceptionally gainful for organizations and buyers. Also, the utilization of fintech for UMKM entertainers in the city of Makassar has given an expansion in benefits of around 10-20%. Expanding benefits is surely an extremely persuasive thing in business improvement. This increment can happen because of the utilization of fintech, buyers are progressively urged to make buys because of simple access, extra limits and exchanges that can occur quicker, more secure, more helpful and simplier. This increment can happen because of the utilization of fintech, shoppers are progressively urged to make buys because of simple access, extra limits and exchanges that can occur quicker, more secure, more helpful and more straightforward.
THE INFLUENCE OF CAREER DEVELOPMENT AND WORK RELATIONSHIP ON EMPLOYEE PERFORMANCE AT FISHERIES AND AGRICULTURE OFFICE MAKASSAR Imaduddin; Munizu, Musran; Sanusi, Abdullah
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.v6i1.189

Abstract

The purpose of this researchis a type of quantitative research with the aim of knowing the effect of career developmentiand work relations the performance of employees of the Fisheries and Agriculture Office of Makassar City. The data collection technique used in this research is by distributing questionnaires to 66 respondents as research sample. The data analysis technique used is descriptive statisticalianalysis, multiple linear regression test, Ritest and t-test using statistics through the version of the Statistical Package for the Social Science (SPSS) application version23.The results of this study indicate that career development has a positive and significant effect on the performance of Makassar City Agriculture and Fisheries Service Employees. Work relations have a positive and significant effection the Performance of Makassar City Fisheries and Agriculture Service Employees.

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