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The Asia Pacific Journal Of Management Studies
Published by Universitas La Tansa Mashiro
ISSN : 24076325     EISSN : 25027050     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
"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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 12 No 2 (2025)" : 10 Documents clear
SYSTEMATIC LITERATURE REVIEW : PERAN MEDIA SOSIAL DALAM MENINGKATKAN STRATEGI PEMASARAN MODERN PADA UMKM Vivi Yosefri Yanti; Rita Zunarti; Silfia Indriyani
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1411

Abstract

Meskipun potensi media sosial sangat besar, tidak semua UMKM dapat mengoptimalkannya secara maksimal. Penelitian ini menggunakan metode kualitatif karena dalam analisisnya menggambarkan suatu fenomena terkait dengan peran media sosial dalam meningkatkan strategi pemasaran modren pada UMKM. Metode yang digunakan pada penulisan artikel ini adalah Systematic Literature Review (SLR) adalah metode penelitian yang dipakai untuk mengidentifikasi, hasil penelitian yaitu media sosial memungkinkan pelaku UMKM untuk merespons konsumen secara instan, misalnya melalui chat atau balasan di story. Hal ini sangat kontras dengan pemasaran konvensional yang sering kali lambat dalam menanggapi kebutuhan atau pertanyaan pelanggan, karena bergantung pada media fisik atau perantara manusia. Berdasarkan hasil Systematic Literature Review terhadap berbagai studi tahun 2022–2025, dapat disimpulkan bahwa media sosial memiliki peran yang sangat signifikan dalam meningkatkan strategi pemasaran modern pada UMKM di Indonesia. Platform seperti Instagram, TikTok, WhatsApp Business, dan Shopee Live terbukti efektif dalam memperluas jangkauan pasar, memperkuat interaksi dengan pelanggan, serta meningkatkan brand awareness dan konversi penjualan. Selain itu, media sosial juga memungkinkan UMKM untuk menerapkan strategi promosi yang lebih terukur, hemat biaya, dan adaptif terhadap dinamika pasar digital. Dengan demikian, pemanfaatan media sosial bukan hanya menjadi alat komunikasi, tetapi telah berkembang menjadi pilar utama dalam transformasi pemasaran digital UMKM yang berdaya saing tinggi di era ekonomi berbasis teknologi.
ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA PERUSAHAAN SEKTOR KESEHATAN DI BURSA EFEK INDONESIA (BEI) Dita Putri Puspita; Dyah Shinta Kusumaningtyas; Ade Irawan
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1417

Abstract

This study aims to analyze the financial performance of the healthcare sector listed on the Indonesia Stock Exchange (IDX) including PT Medikaloka Hermina Tbk (HEAL), PT Siloam International Hospitals Tbk (SILO), PT Mitra Keluarga Karyasehat Tbk (MIKA), PT Sejahtera Anugrahjaya Tbk (SRAJ), PT Famon Awal Bros Sedaya Tbk (PRAY), PT Sarana Meditama Metropolitan Tbk (SAME), PT Metro Healthcare Indonesia Tbk (CARE) using the Balanced Scorecard method. measured using indicators from each perspective, such as the financial perspective is measured by the ROA, ROE, and Net Profit Margin (NPM) indicators. The Customer Perspective is measured by cash receipts from customers. The Internal Business Process Perspective is measured using the company's Operating Profit. Finally, the Growth and Learning Perspective is measured using Income/Employee. This study uses a Descriptive quantitative method and the data used in this study is secondary data from the annual financial reports of each company for the period 2021-2024. The results of this study indicate that the assessment of hospital management performance in the financial perspective is measured using the Net Profit Margin (NPM), ROE and ROA ratios, overall the scorecard assessment has decreased so that it is categorized as poor performance. From the customer perspective, the company's overall cash is considered very good. In the internal business process perspective, it has also been assessed as good. And in the growth and learning perspective, growth and learning as a whole are considered less good.
DAMPAK KENAIKAN TARIF PPN DAN KEMUDAHAN TRANSAKSI DIGITAL TERHADAP GAYA HIDUP KONSUMSTIF MASYARAKAT JAKARTA DI USIA 20 – 30 TAHUN Rizma Arindy; Fitrawansyah; Dyah Shinta Kusumaningtyas
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1418

Abstract

This research purpose to examine the effect of increasing Value Added Tax (VAT) rates and the development of digital transactions, which are two important factors that influence the consumption patterns of urban communities, especially the productive age group. The method used was descriptive quantitative with purposive sampling technique and involved 100 respondents. Data was collected through a questionnaire using a 5 point Likert scale and analyzed using multiple linear regression. The research results show that the two independent variables, both partially and simultaneously, have a significant effect on consumer lifestyle. The ease of digital transactions has a more dominant influence than the increase in VAT rates. These findings confirm that digitalization has a strong role in encouraging consumer behavior, even amidst fiscal policy pressures. This research contributes to the development of tax policy strategies that are adaptive to the consumption behavior of the younger generation as well as strengthening digital financial literacy in society
BALANCED SCORECARD ANALYSIS AS A TOOL TO MEASURE THE PERFORMANCE OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Maria Tresna Loga; Dyah Shinta Kusumaningtyas; Ade Irawan
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1419

Abstract

The purpose of this study is to determine the results of the performance of companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) in the period 2021 – 2024 using the balanced scorecard (BSC) method. The BSC approach assesses four financial perspectives from a financial perspective, a customer perspective, an internal business process perspective and a learning and growth perspective. In this study, Descriptive Quantitative data analysis was used by utilizing secondary data in the form of financial statements from eight (8) companies. The findings of this study reveal that each company shows significant variations in performance in each point of view. PT. Agung Podomoro Land Tbk (APLN) and PT. Summarecon Agung Tbk (SMRA) managed to achieve the highest balanced scorecard, while PT. Lippo Karawaci Tbk (LPKR) and PT. Ciputra Development Tbk (CTRA) faces difficulties in several aspects of performance. This study explains the importance of the application of BSC for comprehensive and strategic performance assessment in increasing the competitiveness of the company
EVALUASI KINERJA KEUANGAN DENGAN DUPONT SYSTEM PADA SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA Dyah Shinta Kusumaningtyas; Diana Lestari; Joelianti Dwi Supraptiningsih
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1420

Abstract

Financial performance evaluation is an important tool to support the right decision making and maintain company stability. This study aims to evaluate the financial performance of land transportation sub-sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2024 using the DuPont System method. This method is used to analyze the company's profitability comprehensively by breaking down Return on Equity (ROE) into three main components, namely Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). With this approach, the company can identify the main factors that influence the level of return to shareholders. This type of research is quantitative descriptive using secondary data in the form of the company's annual financial report downloaded from the official IDX website. The sample was selected using a purposive sampling technique, namely transportation companies that consistently published financial reports during the study period. The results of the analysis show that there was a significant fluctuation in financial performance during the period 2020–2024, the NPM and Total Asset Turnover (TATO) components had a significant influence on the formation of Return on Equity (ROE) during the observation period. The financial leverage factor (Equity Multiplier) also plays a role in strengthening or weakening the level of equity returns, depending on the capital structure and financial risk management of each company. This study contributes to company management and investors in understanding the important components that affect financial performance, as well as evaluation material in making strategic financial decisions.
PENGARUH PENDIDIKAN DAN KEMUDAHAN TRANSAKSI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI BANGUNAN (KECAMATAN JATIASIH) Ria Granida; Karsam
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1448

Abstract

This study aims to determine the influence of education and transaction convenience on taxpayer compliance in paying Land and Building Tax (PBB) in Jatiasih District. The background of this research is based on the declining realization of PBB revenue from 2019 to 2021, indicating a decrease in taxpayer compliance. A quantitative approach was used with data collected through questionnaires distributed to 100 respondents who are taxpayers in the area. The data were analyzed using multiple linear regression with the assistance of SPSS. The results show that both education and transaction convenience have a partial and simultaneous influence on taxpayer compliance. The higher the level of education and the easier the transaction process, the higher the taxpayer compliance. This study is expected to provide input to local governments in improving taxpayer compliance through enhanced tax education and simplified payment systems
ANALISIS RASIO ROA DAN NPM TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Siti Mudawanah; Nalsal, Pindonta
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1450

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Net Profit Margin (NPM) on stock prices of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2023. The population consists of 95 food and beverage subsector companies. Using purposive sampling, 83 companies were initially selected. However, after outlier testing, 43 companies were excluded, leaving a final sample of 40 companies (80 observations) for data analysis. The research applies a quantitative approach with multiple linear regression analysis. Descriptive statistics reveal considerable variation in profitability levels among companies. Regression results show that ROA has no significant effect on stock prices, while NPM exhibits a positive and significant effect. Simultaneously, ROA and NPM significantly influence stock prices, although their contribution is relatively small (R² = 7.5%). These findings suggest that stock prices in the food and beverage subsector are not solely determined by profitability ratios, but are also influenced by external factors such as macroeconomic conditions and market sentiment. This study provides a theoretical contribution by enriching the literature on fundamental stock analysis and practical implications for investors in making investment decisions based on corporate financial performance.
IWB-EP: TINJAUAN SISTEMATIS MEKANISME DAN KONDISI BATAS PERILAKU KERJA INOVATIF TERHADAP KINERJA KARYAWAN Puri Rohmatulloh; Haryadi Utomo; R. Youri Lylie
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1457

Abstract

This study employed a qualitative descriptive approach through a systematic literature review of 29 empirical studies published between 2018 and 2025 across diverse countries and sectors to examine the influence of leadership on innovative work behavior (IWB) and employee performance (EP). The findings indicate that leadership, particularly transformational, ambidextrous, relational, and adaptive styles, consistently enhances IWB, which serves as a key mediator in improving EP. Beyond leadership, individual-level factors, such as creative self-efficacy and work engagement, alongside organizational-level factors, including innovation culture and supportive HR practices, significantly contribute to fostering IWB and enhancing performance outcomes. Digitalization emerges as an additional enabler, facilitating innovation through technology adoption and digital literacy. However, its effectiveness is contingent upon moderating factors, such as leadership support, psychological safety, and employee digital readiness. These results underscore a synergistic interplay among leadership, organizational culture, individual capabilities, and digital transformation in driving innovation and performance. From a managerial perspective, the study highlights the importance of integrated leadership development, innovation-oriented HR policies, and digital capability enhancement programs. Future research should adopt longitudinal and cross-cultural designs, explore emerging work arrangements such as hybrid and remote work, and employ advanced analytics to capture the complex, multilevel interactions that shape IWB and EP. Additionally, attention should be given to sectoral differences, methodological diversity, and measurement consistency to strengthen generalizability and practical applicability.
PENGARUH KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Irna; Edi Sutanto; Nurhaini; Ana Ima Sofana
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1458

Abstract

This research aims to determine the influence of the audit committee and company size on earnings management with company age as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. There are two independent variables (X) in this research, namely Audit Committee (X1) and Company Size (X2), the dependent variable is Earnings Management (Y) and the Moderating variable is Company Age (W). The population in this study was 166 companies in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was Purposive Sampling. The number of samples used in this research was 52 companies based on certain criteria. This type of research is quantitative research and the data source used is secondary data using data collection methods, namely annual reports and company financial reports. The analysis technique used in this research is moderated regression analysis and processed using SPSS version 23 software. Based on the results of the analysis and hypothesis testing in this research, it can be concluded that the Audit Committee partially has a significant and significant influence on Profit Management, Company Size partially has no and significant effect on Profit Management, Company Age is partially unable to moderate the influence of the Audit Committee on Profit Management, Company Age is able to moderate the Influence of Company Size on Profit Management.
KONTRIBUSI PENGELOLAAN KEUANGAN DAN LITERASI KEUANGAN TERHADAP SIKAP KEUANGAN MAHASISWA DI RANGKASBITUNG Furniawan; D. Muhamad Yamin
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1552

Abstract

Financial attitude is an important factor in determining individual behavior in managing personal finances, especially among university students who are in the transition toward financial independence. This study aims to analyze the contribution of financial management and financial literacy to students’ financial attitudes in Rangkasbitung. This research employed a quantitative approach using a survey method involving university students in the Rangkasbitung area. Data were collected through structured questionnaires and analyzed using multiple linear regression with partial (t-test) and simultaneous (F-test) analyses. The results indicate that financial management contributes significantly to students’ financial attitudes. In addition, financial literacy also makes a significant contribution to shaping financial attitudes. Simultaneously, financial management and financial literacy jointly contribute significantly to students’ financial attitudes. These findings confirm that students’ financial attitudes are shaped by the synergy between practical financial management skills and adequate financial knowledge. Therefore, integrated efforts through financial literacy education and the development of sound financial management practices are necessary to foster healthy and sustainable financial attitudes among students.

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