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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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THE EFFECT OF CONSUMER BEHAVIOR ON ONLINE PURCHASE DECISION (CASE STUDY ON UNIVERSITAS HASANUDDIN STUDENTS) Zaky , Muhammad Ainun; Asdar, Muhammad; Ismail , 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.v6i1.190

Abstract

The rapid growing of e-commerce industry accompanied by major increase in internet users and changing in consumer behaviour in Indonesia make online purchase trend become more widespread. This research aimed to identify the effect of consumer behaviour on online purchase decision. This study examines how cultural factor, social factor, and psychological factor affecting online purchasing decision. Survey research method is used by distributing structured questionnaire to a sample size of 108 respondents from Universitas Hasanuddin students. This research used Multiple Regression Model and data was processed through SPSS 23. The result of this study showed that cultural and social factor has no significant effect on online purchasing decision. In other hand, this research found that online purchasing decision is significantly affected by psychological factor.
ANALYSIS OF THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CLIMATE ON EMPLOYEE PERFORMANCE MEDIATED BY ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) Nisbayanti; Mardiana Y, Ria; Hakim, Wardhani
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.v6i1.191

Abstract

This study aimstoprobehowTransformationalLeadershipandOrganizationalClimateaffectEmployee Performance ofworkersofthe Regional Drinking Water Company(PDAM) in Makassar City throughOrganizationalCitizenshipBehavior(OCB) variables. This study usesanalyticobservationalwith a Cross-Sectionaldesign. The populationofthis study are endlessfieldworkers, totaling 351 workers. Pulloutofsamplesusingprobability sampling usingsimplerandom sampling, sothatthenumberofsamples in this study amountedto 237 respondentsattainedusingthe Slovin formula. The data analysisused in this study isthePartialLeastSquare(PLS) approach. The resultsshowedthatTransformationalLeadership had a positivebut not significanteffectonOrganizationalCitizenshipBehavior(OCB) in PDAM Makassar City, OrganizationalClimate had a positiveandsignificanteffectonOrganizationalCitizenshipBehavior(OCB), TransformationalLeadershippositiveandsignificanteffectonEmployee Performance, OrganizationalClimate has a positiveandsignificanteffectonEmployee Performance, OrganizationalCitizenshipBehavior(OCB) has a positiveandsignificanteffectonEmployee Performance, TransformationalLeadership has a positiveandsignificanteffectonEmployee Performance intermediatebyOrganizationalCitizenshipBehavior(OCB), OrganizationalClimate has a positiveandsignificanteffectonEmployee Performance intermediatebyOrganizationalCitizenshipBehavior(OCB)
THE EFFECT OF LIQUID ASSETS RATIO AND NON PERFORMING LOANS ON THE PROFITABILITY OF COMMERCIAL BANKS IN INDONESIA Anandita, Ribkah; Laba, Abd. Rakhman; Aswan, Andi
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.v6i1.192

Abstract

The aim of this study was to investigate the relationship between the Liquid Assets Ratio (LAR) and Non-Performing Loans (NPL) variables and the profitability of Indonesian Commercial Banks as measured by Non-Performing Loans (NPL) and Return on Asset (ROA). The study's observational term, from 2013 to 2022, spans 10 years. The Financial Services Authority (OJK) financial statements are where the study's data was derived from. The data analysis technique employed Multiple linear regression is the approach of data analysis that is used. The data is first checked with traditional assumption tests, such as normality, heteroscedasticity, multicollinearity, and autocorrelation tests, before employing this method. The findings demonstrated that the LAR variable has no appreciable impact on the profitability of Indonesian commercial banks. The NPL variable exhibits a large influence on the profitability of commercial banks in Indonesia, whereas the former has a negligible impact. In this study, the independent variables can account for up to 89.7% of the variation in the dependent variable, with the remaining variation being impacted by other variables.
THE INFLUENCE OF MOTIVATION AND WORK ENVIRONMENT ON EMPLOYEE MORALE ENERGY EQUITY EPIC SENGKANG PTY. LTD. Damayanti, Susi; Taba, Idrus; Hakim, Haeriah
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.v6i1.193

Abstract

This study was carried out to ascertain and examine the impact of employee motivation and work environment on morale of Energy Equity Epic Sengkang PTY. LTD. This research uses qualitative research methods. The research sources were obtained from primary data through interviews with four employees of Energy Equity Epic Sengkang PTY. LTD. And secondary data sourced from literature - literature related to the discussion. The findings of this study suggest that work environment and motivation at Energy Equity Epic Sengkang PTY. LTD. It's effective and has a good impact on staff morale.
ANALYSIS COMPETENCE PARTICIPANTS YOUNG AGRICULTURAL ENTREPRENEUR GROWTH PROGRAM (CASE STUDYAT THE POLITEKNIK PEMBANGUNAN PERTANIAN GOWA) Baja, Wa Ode Nurlintang; Haerani, Siti; Hamid, Nurdjanah
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.v6i1.194

Abstract

The objective study this, ie to describe the implementation of the PWMP program in Polbangtan Gowa and to analyze the competence PWMP program group. Sample research is the chairman of the PWMP Polbangtan Gowa and the PWMP group that has carried out three PWMP program stages. The method used,ie descriptive qualitative. Research results showthat the implementation of the PWMP program in Polbangtan Gowa has run with Enough GoodBecause stage awareness and growth, as well as stage development businessman, has been carried out.Whereas stage independence entrepreneurial activity includesthe development of network business and assistance not yet applied in a manner maximum. The cause because constrained by the distance between location effort and guidance. The competenceof the PWMP group was assessed as not enough Good in the operating effort. This is because there is a number of effort that is not sustainable and lack work The same for developingthe business so that needed assistance and mentoring periodically.
MODERASI SISTEM PENGENDALIAN INTERNAL PADA KONSEP TRI KAYA PARISUDHA DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KECENDERUNGAN FRAUD Dwi Andayani W, Rai; Candra Dewi, Ni kadek Yuni
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (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.v2i6.195

Abstract

Penelitian ini bertujuan untuk menguji Moderasi Sistem Pengendalian Intern Konsep Tri Kaya Parisudha dan Kompetensi Sumber Daya Manusia Terhadap Kecenderungan Fraud Akuntansi. Penelitian ini menggunakan kuesioner dan melibatkan 75 responden. Metode analisis data yang digunakan adalah SEM PLS. Penelitian ini menunjukkan bahwa : Konsep tri kaya parisudha dan kompetensi sumber daya manusia berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan akuntansi, sistem pengendalian internal mampu memoderasi (memperkuat) hubungan Tri Kaya Parisudha dengan kecenderungan kecurangan akuntansi, serta Sistem pengendalian internal mampu memoderasi (melemahkan) hubungan kompetensi sumber daya manusia dengan kecenderungan kecurangan akuntansi.
FAKTOR -FAKTOR YANG MEMENGARUHI KINERJA KARYAWAN PADA PT PERKEBUNAN NUSANTARA XIV (UNIT PABRIK GULA TAKALAR) Nurannisa, Siti; Guntur Suryo Putro; Arfiany; Hikmah
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.v6i1.196

Abstract

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang memengaruhi kinerja karyawan pada PT Perkebunan Nusantara XIV (Unit Pabrik Gula Takalar). Penelitian ini dilakukan pada PT. Perkebunan Nusantara XIV dengan jumlah responden sebanyak 81 orang. Dalam hal pengumpulan data teknik yang dilakukan yaitu dengan cara menyebarka koesioner terhadap karyawan dan dianalisis menggunakan analisis regresi linier berganda,uji F, uji T, Koefisien Determinasi. Berdasarkan hasil penelitian , variabel Motivasi Dan Kompensasi secara parsial berpengaruh terhadap kinerja karyawan, dengan ini kedua hipotesis yang diajukan dapat diterima, dan dari kedua variabel yang paling berpengaruh adalah variabel kompensasi x2 yang memperoleh nilai t hitung = 4.141.
AKUNTABILITAS PROGRAM PEMERINTAH BERBASIS SUSTAINABLE DEVELOPMENT GOALS SDGs (STUDI PADA DESA LAMBA KELI KECAMATAN LAMBA LEDA KABUPATEN MANGGARAI TIMUR PROVINSI NUSA TENGGARA TIMUR) Oktaviana Weni, Anita; Randa, Fransiskus
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (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.v2i6.199

Abstract

Penelitian ini bertujuan untuk mendalami atau memahami peran Pemerintah Daerah dalam mewujudkan Sustainable Development Goals (SDGs) di Desa Lamba Keli, Kecamatan Lamba Leda, Kabupaten Manggarai Timur, Nusa Tenggara Timur. Penelitian ini menggunakan paradigma konstruktivisme atau yang biasa disebut interpretivisme.Metode penelitian yang digunakan adalah pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa program pemerintah berbasis SDGs belum sepenuhnya tercapai dengan baik karena kendala keuangan dan sumber daya manusia. Oleh karena itu, model akuntabilitas moral sangat penting untuk memahami peran Pemerintah Desa Lamba Keli dalam mencapai Sustainable Development Goals di Desa Lamba Keli.
ANALISIS IMPLEMENTASI SDGs ( SUSTAINABLE DEVELOPMENT GOALS) : FENOMENA BERKELANJUTAN PADA PERUSAHAAN PT TRIATRA SINERGIA PRATAMA TIMIKA Wijaya Sayo Kanuna, Mercy
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (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.v2i6.200

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi SDGs dan Model SDGs pada PT. Triarta Sinergi Pratama. Penelitian yang dilakukan pada penelitian ini adalah penelitian kualitatif dengan pendekatan interpetif dengan satu jenis variabel yang diteliti yaitu Sustainable Development Goals (SDGs). Metode yang digunakan pada penelitian ini adalah metode fenomenologi. Subjek dalam penelitian ini adalah para pekerja pada perusahaan PT. Triarta Sinergi Pratama. Pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan Perusahaan mengimplementasikan SDGs dalam aktivitas bisnisnya dimotivasi oleh dua hal, economic dan motive untuk memenuhi kebutuhan perusahaan mulai dari pemerolehan keuntungan, pembangunan citra perusahaan dan peningkatan nilai pemegang saham serta social motive yaitu untuk berbagi sesama tanpa memperhitungkan kontra prestasi secara langsung. Kendala utama dalam perusahaan PT. Triarta Sinergi Pratama yaitu keselamatan kerja yang masih kurang, maka perusahaan selalu berupaya untuk menyesuaikan keamanan dengan masing-masing bagian kerjangnya agar kendala dapat dikondisikan.
Dampak Leadership dan Corporate Social Responsibility Terhadap Peningkatan SERVQUAL PT. Bank Rakyat Indonesia TBK Bandhaso, Mira La'bi; Heriswanto, Heriswanto; Fitria, Fitria
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (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.v2i6.203

Abstract

Abstrak: Dampak Leadership dan Corporate Social Responsibility Terhadap Peningkatan SERVQUAL PT. Bank Rakyat Indonesia TBK. Penelitian ini bertujuan untuk meneliti pengaruh antara kepemimpinan dan Corporate Social Responsibility (CSR) terhadap peningkatan Kualitas layanan (SERVQUAL) di PT. Bank Rakyat Indonesia yang ada di Makassar. Penelitian melibatkan 96 orang sampel yang merupakan karyawan yang bekerja sebagai frontliner pada PT Bank Rakyat Indonesia. Hasil penelitian menunjukkan hubungan yang positif dan signifikan dari kepemimpinan dan CSR terhadap peningkatan SERVQUAL pada PT Bank Rakyat Indonesia yang ada di Makassar. Hal ini dapat menjadi acuan bagi PT Bank Rakyat Indonesia dalam menentukan pemimpin mereka di masa depan. Selain itu, program CSR apa yang cocok untuk dilaksanakan dalam rangka peningkatan SERVQUAL terhadap nasabah mereka.

Page 9 of 15 | Total Record : 149

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