The Asia Pacific Journal Of Management Studies
"The Asia Pacific of Management Studies or APJMS" is intended to serve the reader with relevant field of study, with the dissemination of research results, and covers all disciplines related to the study of every aspect of accounting and business (economics). The Asia Pacific of Management Studies is expected to give readers the latest research findings related to accounting and business studies.
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<![CDATA[PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP PROFIT UMKM DAN KEBERLANGSUNGAN UMKM DI KABUPATEN SERANG ]]>
<![CDATA[Yulaikah, Yulaikah]]>;
<![CDATA[Nurliana, Lia]]>;
<![CDATA[Kurnianingsih, Asih]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i2.955
<![CDATA[MSMEs face capital constraints and business continuity due to restrictions on community activities, which have an impact on declining income levels. The purpose of this study is to find out how financial inclusion financial literacy impacts the survival of MSMEs in Kab. Attack and their productivity and income. As part of a quantitative research strategy, respondents are given a questionnaire. Purposive Sampling was used to collect samples from 79 MSMEs in Serang Regency that met the requirements of being actively managed and had been operating for more than one year. smallest square footage. To carry out data analysis procedures, Partial Least Square 3.0 (PLS) was used. According to the test results, financial inclusion has an impact on the performance/profits of MSMEs, business continuity, and financial literacy has an impact on the financial performance of MSMEs in Kab. Attack. The financial literacy factor has no effect on the continuity of MSME businesses.]]>
<![CDATA[PENGARUH DISIPLIN DAN KOMPENSASI TERHADAP KINERJA PEGAWAI DINAS KOPERASI DAN UMKM KAB. LEBAK ]]>
<![CDATA[Rohmatulloh, Puri]]>;
<![CDATA[Budiman, Budiman]]>;
<![CDATA[Mukti, Muhi]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i2.973
<![CDATA[Study aims to determine the effect of discipline and compensation on employee performance in the Department of Cooperatives and UKM, Lebak Regency. The research method used in this research is quantitative. The data used is primary data originating from distributing questionnaires to employees of the Office of Cooperatives, Small and Medium Enterprises of Lebak Regency, totaling 36 respondents. Data processing is carried out using SPSS 20 software. Based on multiple linear regression analysis and hypothesis testing using the t test and F test. These results indicate that partially discipline has a significant effect on employee performance with the tcount value of the discipline variable (X1) having a significant effect on performance employee (Y). With a tcount and ttable value of 4.506 > 2.034 with a significant level of 0.000 < 0.05. The compensation variable (X2) has a significant effect on employee performance (Y), with a tcount and ttable value of 2.490 > 2.034 a significant level of 0.003 < 0.05. The discipline variable (X1) and compensation (X2) have a simultaneous effect, with Fcount and Ftable of 87.210 >3.28. With a significant level of 0.000 <0.05.]]>
<![CDATA[PENGARUH KUALITAS PRODUK DAN KEPUASAN KONSUMEN TERHADAP LOYALITAS PELANGGAN PADA DEUMDEE CAFE RANGKASBITUNG ]]>
<![CDATA[Suryanisari, Pipin]]>;
<![CDATA[Prasetyo, Andrian]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i2.974
<![CDATA[This study aims to determine the effect of product quality and customer satisfaction on customer loyalty. Product Quality (X1) and Consumer Satisfaction (X2) are independent variables and Customer Loyalty (Y) is the dependent variable. The research method used in this research is quantitative method. The population used in this study were 95 customers of Cafe Deumdee Rangkasbitung. The number of samples used in this study were 95 respondents using the slovin method. The data used in this study is primary data, namely by distributing questionnaires to respondents. The scale used is the Likert scale. The analytical tools used in this research are validity test, reliability test, classical assumption test, multiple linear regression test, correlation test, determination test, t test and f test. The results of testing the first hypothesis (H1) are accepted which indicates that product quality has an effect on customer loyalty. The results of testing the second hypothesis (H2) are rejected which indicates that consumer satisfaction has no effect on customer loyalty. While the results of testing the third hypothesis (H3) are accepted which shows that Product Quality and Consumer Satisfaction have an effect on customer loyalty.]]>
<![CDATA[PENGARUH PROFITABILITAS (ROE), SOLVABILITAS (DER) DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Purnomo, Adi Dwi]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v10i2.918
<![CDATA[The value of the company reflects the current state of the company and can describe the company's prospects in the future. The research method uses quantitative methods and uses secondary data types. The sample used is 21 LQ45 companies listed on the IDX for the 2017–2021 period. With a total of 105 data points, selected using a purposive sampling technique. The data analysis used is multiple linear regression analysis with data processing using the SPSS version 26 application. The results showed that the simultaneous test (F test) showed that profitability (ROE), solvency (DER) and firm size had a simultaneous effect on firm value. While the partial test (t test) shows that profitability has no significant effect on firm value, solvency has no significant effect on firm value, and firm size has a significant effect on firm value. With a coefficient of determination or R Square of 0.246 or 24.6%, the firm value can be explained by the variables of profitability, solvency, and firm size. while the remaining 75.4% is influenced by other factors.]]>
<![CDATA[THE INFLUENCE OF RELIGIOSITY AND COMMITMENT ON THE PERFORMANCE OF EDUCATION PERSONNEL AT THE DAAR EL-QOLAM 1 GINTUNG JAYANTI TANGERANG ISLAMIC BOARDING SCHOOL ]]>
<![CDATA[Indah Lestari]]>;
<![CDATA[Fitri Aini Azhari]]>;
<![CDATA[Furniawan]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[The aim of this research is to determine the influence of religiosity on the performance of educational staff at the Daar El-Qolam 1 Gintung Jayanti Tangerang Islamic Boarding School, and to determine the effect of commitment on the performance of educational staff at the Daar El-Qolam 1 Gintung Jayanti Islamic Boarding School, Tangerang, both partially and simultaneously. This research method is a quantitative descriptive approach. The research population was all educational staff at Daar El Qolam Islamic Boarding School 1 Gitung, Jayanti, Tangerang, totaling 42 educational staff. Using a saturated sample by taking all the educational staff at the Daar El-Qolam 1 Gintung Jayanti Tangerang Islamic Boarding School. And the analysis technique used in this research is multiple regression testing. The results of the study concluded that H1 was accepted, which means that the religiosity variable (X1) has a positive and significant influence on the performance of educational staff (Y) in educational staff at the Daar el-Qolam 1 Gintung Jayanti Tangerang Islamic Boarding School. In the commitment variable (X2) there is a positive and significant influence on the performance of educational staff (Y) in educational staff at the Daar el-Qolam 1 Gintung Jayanti Tangerang Islamic Boarding School. In the variables religiosity (X1) and commitment (X2) there is a positive and significant influence on the performance of educational staff (Y) at the Daar El-Qolam 1 Gintung Jayanti Tangerang Islamic Boarding School.]]>
<![CDATA[PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN PROFITABILITAS (ROA) TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER ]]>
<![CDATA[Alisa Hidayatunisa]]>;
<![CDATA[Rudiyanto]]>;
<![CDATA[Taufiqurrohman]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[The purpose of this study is to analyze the Effect of Investment Opportunity Set (IOS) as proxied by Market Value to Book of Assets (MVBVA), and Profitability proxied by Return On Assets (ROA) on Earning Quality in primary consumer goods sector companies listed on the Stock Exchange. Indonesia (IDX) for the period 2018- 2021. The research method used is a quantitative method using secondary data types, the number of samples used is 25 companies with a total of 100 data selected using purposive sampling technique. Analysis of the data used is multiple linear regression analysis and processed using the SPSS version 20 application. The results of the F test, namely the Investment Opportunity Set (IOS), and Profitability (ROA) simultaneously have a simultaneous effect on Earning Quality. The partial test (t test) shows that the Investment Opportunity Set (IOS) has a significant effect on Earning Quality while Profitability (ROA) has a negative effect on Earning Quality. The coefficient of determination shows a value of 14.45 which means that Earnings Quality can be influenced by the Investment Opportunity Set (IOS) and Profitability (ROA) variables. And the remaining 85.6% is influenced by other factors..]]>
<![CDATA[PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA DI SEKRETARIAT DAERAH (SETDA) KAB. LEBAK ]]>
<![CDATA[Amara Austin]]>;
<![CDATA[Ela Widasari]]>;
<![CDATA[Imas Fatimah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[The Regional Secretariat (SETDA) is an auxiliary element of the local government is a public organization. This study aims to test and analyze the effect of clarity of budget goals and accounting control on performance accountability in the Regional Secretariat of Lebak Regency. This research uses quantitative methods by collecting data using primary data. The population in this study was 91 respondents to setda employees. The sample in this study used a total sampling of only 63 respondents. This study used a likert scale. The analysis technique used in this study is multiple linear regression analysis. The result of this study is that clarity of budget goals on performance accountability has no effect. For the influence of accounting control on performance accountability has an effect. For clarity of budget goals and accounting control of performance accountability affects simultaneously in the Regional Regional Office of Lebak Regency..]]>
<![CDATA[PENGARUH PERTUMBUHAN EKONOMI, DANA BAGI HASIL,DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH DI PROVINSI BANTEN ]]>
<![CDATA[Haerul Anwar]]>;
<![CDATA[Usep Siswadi]]>;
<![CDATA[Firda Mufidah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[This study has a purpose, namely to determine the effect of Economic Growth, Profit Sharing Funds and the Remaining Budget Financing on Budget Allocation in 8 Regencies/Cities in Banten Province in 2016-2020. This research is motivated by the existence of fiscal imbalances between each region and the not yet optimal value of Economic Growth, Profit Sharing Funds and Excess Budget Financing in regions in the Regency / City in Banten Province so that it will affect the value of the Capital Expenditure Budget Allocation. The data used in this study is secondary data sourced from the Central Statistics Agency of Banten Province. The results of the t-count study show that the variable of economic growth and profit sharing has a significant effect. partial effect on capital expenditures, while the remaining over budget financing does not partially affect capital expenditures. The f test shows that all variables have a simultaneous effect. The results showed that economic growth had no effect on capital expenditures, profit-sharing funds had a positive and significant effect on capital expenditures, the remaining excess budget financing had a positive and significant effect on capital expenditures.]]>
<![CDATA[PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN CURRENT RATIO (CR) TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMEN PRIMER ]]>
<![CDATA[Pajriah]]>;
<![CDATA[Hanifah]]>;
<![CDATA[Mike Mega Rahayu]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[This research aims to examine the effect of Return On Asset (ROA), Return On Equity (ROE) and Current Ratio (CR) on the stock prices in consumer non cyclicals company on the Indonesia Stock Exchange (IDX) for the period of 2017-2021. Used in this research is quantitative research. The data used is sourced from financial data on the Indonesia Stock Exchange trought the website www.idx.co.id. The population used in this study were consumer non cyclicals companies and has been selected based on predetermined criteria using a purposive sample the samples obtained were 35 companies. The data analysis method used the classical assumption test and multiple linier regression with partial test (t-test) and simultaneous test (F-test) the using SPSS V.26. The results of this study indicate that parttialy Return On Asset (ROA) has influence and significant effect on stock prices, Return On Equity (ROE) and Current Ratio (CR) has not effect significant on stock prices. Simultaneous calculation results Return On Asset (ROA), Return On Equity (ROE) and Current Ratio (CR) have an effect and significant on stock prices..]]>
<![CDATA[PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Irfan Saepullah]]>;
<![CDATA[Paniran]]>;
<![CDATA[Susana Dewi]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[Going concern audit opinion is the level of viability of a company which means that the company is considered able to survive in its business activities in the long term and will not be liquidated in the short term. This study aims to examine the Effect of Liquidity (Quick Ratio), Company Size and Profitability (Return On Assets) on Going Concern Audit Opinions in Manufacturing Companies in the Consumer Goods Industry Sector for the 2017-2021 Period. This research method uses quantitative methods, the samples used in this study are all consumer goods industrial sector companies listed on the IDX The results of this study indicate that liquidity (Quick Ratio) has a significant effect on Going Concern Audit Opinion, company size has no effect on Going Concern Audit Opinion and Profitability (return on assets) has no significant effect on Going Concern Audit Opinion. The termination coefficient shows a value of 21.7% which means that the Going Concern Audit Opinion can be influenced by the variables of Liquidity (QR), Company Size (LN = Total Assets) and Profitability (ROA). And the remaining 78.3% is influenced by other variables.]]>
