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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 3 (2025)" : 10 Documents clear
PENGARUH PENGETAHUAN PAJAK SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK INDIVIDU Ni Putu Jesica Prastiwi; Ni Luh Putu Wiagustini; Ni Wayan Mekarini
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1423

Abstract

Kepatuhan pajak di kalangan wajib pajak orang pribadi masih menjadi isu utama dalam sistem perpajakan Indonesia, terutama di lembaga pendidikan swasta. Meskipun telah dilakukan berbagai upaya edukatif, kepatuhan pajak di kalangan guru masih tergolong rendah. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan pajak, dengan fokus pada guru di SMA Kristen Harapan Denpasar, Bali. Pendekatan kuantitatif asosiatif digunakan, dengan pengumpulan data melalui kuesioner dari 50 responden guru. Data dianalisis menggunakan regresi linier berganda. Hasil menunjukkan bahwa pengetahuan pajak, sanksi pajak, dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak. Temuan ini mendukung teori yang menekankan pentingnya pendidikan dan persepsi sanksi dalam mendorong kepatuhan. Namun, karena penelitian hanya dilakukan di satu sekolah, hasilnya belum dapat digeneralisasikan. Penelitian lanjutan sebaiknya mencakup profesi dan wilayah lain. Studi ini memberikan wawasan berharga untuk merancang edukasi pajak berbasis profesi, khususnya bagi guru.
PENILAIAN KINERJA KARYAWAN BERDASARKAN BALANCED SCORECARD STUDI PADA SMPS KRISTEN 1 HARAPAN DENPASAR BALI Ni Luh Anita Lia Agustini; Ni Luh Putu Wiagustini; Ni Wayan Mekarini
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1424

Abstract

Lembaga pendidikan tidak hanya dituntut unggul secara akademik, tetapi juga mampu mengelola kinerja sumber daya manusianya secara strategis. Penelitian ini bertujuan mengeksplorasi penerapan Balanced Scorecard dalam menilai kinerja karyawan di SMPS Kristen 1 Harapan Denpasar melalui empat perspektif: keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Pendekatan yang digunakan adalah deskriptif kuantitatif dengan data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Hasil menunjukkan bahwa pengelolaan keuangan cukup baik namun perlu transparansi lebih lanjut; kepuasan siswa tinggi namun pengelolaan keluhan belum optimal; proses internal berjalan efektif meski inovasi masih terbatas; dan pengembangan SDM positif, meskipun dukungan karier perlu diperkuat. Studi ini menegaskan bahwa Balanced Scorecard dapat memberikan evaluasi menyeluruh terhadap kinerja sekolah nirlaba. Meskipun terbatas pada satu institusi, pendekatan ini dapat dijadikan acuan untuk sekolah serupa dalam membangun sistem evaluasi yang akuntabel dan berorientasi pada kinerja
DETERMINASI YANG BERKONTRIBUSI TERHADAP KINERJA KARYAWAN Elsa Meirina; Mike Kusuma Dewi
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1521

Abstract

This study aims to analyze the influence of leadership and organizational commitment on employee performance at PT Pos Indonesia (Persero) Padang Branch. The study used a quantitative approach, with a sample of 40 employees selected through simple random sampling. Data were obtained through questionnaires and analyzed using multiple linear regression. The results showed that leadership had no significant effect on employee performance, while organizational commitment had a positive and significant effect. Simultaneously, both variables significantly influenced performance. This finding confirms that improved performance is more influenced by strong organizational commitment than leadership style.
THE ROLE OF CHAT GPT (GENARATIVE PRE-TRAINED TRANSFORMER) IN PREPARING FINANCIAL DATA FOR FINAL ASSIGNMENTS: STUDY OF ACCOUNTING STUDENTS AT JEMBER UNIVERSITY Shofyan Hadi
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1526

Abstract

This research aims to explore the potential of Chat GPT in improving the quality of accounting students' work. In the digital era which is characterized by rapid technological developments, AI offers various applications that can support students in the learning process and application of accounting concepts. The research method used was a mixture, including surveys of accounting students at several educational institutions and in-depth interviews with lecturers and industry practitioners. The research results show that the application of Chat GPT, such as data analysis, accounting process automation, and information system development, can increase the efficiency and effectiveness of completing academic tasks. However, this research also identified challenges, including a lack of understanding of Chat GPT technology among students and lecturers, as well as limited access to the necessary tools. These findings provide important insights for the development of accounting curricula that are more relevant and responsive to industry needs, as well as recommend concrete steps for the integration of AI in accounting education. Thus, it is hoped that this research can contribute to increasing the competency of accounting students in the digital era, preparing them to face the challenges and opportunities offered by modern technology.
Meningkatkan Inovasi pada Badan Usaha Milik Desa (BUMDes) Berbasis Pariwisata: Modal Manusia dan Sosial, Budaya Organisasi, serta Proses Manajemen Pengetahuan Ahmad; Rd. Tuty Sariwulan; Sri Indah Nikensari
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1461

Abstract

This study examines the effect of human and social capital-supporting human resource (HR) practices and structural capital-supporting culture on innovativeness, as well as the mediating role of knowledge management (KM) processes in tourism-based Village-Owned Enterprises (BUMDes) in Lebak Regency. Using a quantitative approach, data were collected from 387 employees across 30 BUMDes through a structured questionnaire survey. The data were analyzed using structural equation modeling (SEM) with AMOS 26 software. The findings indicate full mediation of KM processes between human capital-HR (HCHRP), social capital-HR (SCHRP), bureaucratic culture (BOC), and innovativeness. KM processes partially mediated the effect of innovative-competitive culture (IOC) on innovativeness. KM processes exhibited a strong predictive capacity for innovativeness, suggesting that HR practices supporting human capital and an innovative-competitive culture significantly contribute to KM processes and employees’ innovativeness in BUMDes, respectively. This study provides practical insights for HR and knowledge managers in BUMDes to leverage HR practices and organizational culture to enhance both employee and organizational innovative performance. Furthermore, the study contributes to the literature on intellectual capital and knowledge.
PENGARUH NET PROFIT MARGIN (NPM), RETURN ON ASSET (ROA) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BEI Sri Intan Purnama; Heni Ahmayani; Susana Dewi; Wahyu Hari Prihantono; Herlina
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1520

Abstract

This study aims to prove whether there is a significant influence of Net Profit Margin (NPM), Return on Assets (ROA), and Earning Per Share on Stock Prices both partially and simultaneously in Cosmetics and Household Needs sub-sector companies for the period 2010-2024. The data in this study uses secondary data in the form of financial reports obtained through the Indonesia Stock Exchange website www.idx.co.id, with a sampling technique using purposive sampling resulting in a sample of 82 cosmetics and household needs sub-sector companies. The analytical tool used in this study is Eviews 12, the data prerequisite test uses the classical assumption test consisting of the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, while the data analysis technique uses panel data regression analysis, partial test, simultaneous F test, correlation test and coefficient of determination test. The results of the study show that Net Profit Margin and Return on Assets have a significant effect on Stock Prices, partially. While Earning Per Share does not have a significant effect on Stock Prices partially. Meanwhile, simultaneously, Net Profit Margin (NPM), Return on Assets (ROA) and Earning Per Share (EPS) have a significant effect on stock prices..
PENGUATAN RESILIENSI UMKM MELALUI MANAJEMEN RISIKO BERBASIS ISO 31000: 2018 PADA ERA TRANSFORMASI DIGITAL: TINJAUAN LITERATUR SISTEMATIS Puri Rohmatulloh; Ana Ima Sofana
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1533

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in the economies of developing countries through their contribution to employment generation and Gross Domestic Product (GDP). However, the acceleration of digital transformation has fundamentally reshaped the risk environment faced by MSMEs, leading to increasing complexity of operational, technological, and market-related risks amid persistent limitations in internal resources and managerial capabilities. This study aims to systematically review how ISO 31000:2018-based risk management practices contribute to strengthening MSMEs resilience in the digital transformation era. Employing a Systematic Literature Review with a qualitative descriptive approach, this study analyzes peer-reviewed journal articles and accredited scientific publications published between 2018 and 2025. Content analysis is used to examine the alignment of ISO 31000 principles, frameworks, and process stages with risk management practices in both traditional and digital-based MSMEs, as well as their implications for organizational resilience. The findings reveal that most MSMEs have not yet implemented comprehensive and integrated risk management, particularly in the stages of risk identification, analysis, evaluation, and treatment. Digital-based MSMEs tend to demonstrate higher levels of adaptability and resilience, supported by digital transformation, innovation capability, collaboration, and enabling government policies, whereas traditional MSMEs remain constrained by limited internal capacities and capabilities. This study highlights the urgent need to strengthen ISO 31000:2018-based risk management through enhanced risk literacy, capacity building, and context-sensitive implementation models to support the long-term resilience and sustainability of MSMEs in an increasingly digitalized business environment.
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2024 Syifa Khairunnisa; Safrudin; Karsam
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1536

Abstract

This study aims to examine the influence of operating cash flow and accounting profit on stock returns in construction companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Using a quantitative associative approach, this study employs secondary data from financial statements and annual stock prices. The sample consists of 8 companies, totaling 48 observations, selected through purposive sampling. The data were analyzed using multiple linear regression with SPSS version 23. The results show that operating cash flow has no significant effect on stock returns, while accounting profit has a significant positive effect. Simultaneously, both variables significantly affect stock returns with an Adjusted R² value of 0.122, indicating that 12.2% of the variation in stock returns can be explained by operating cash flow and accounting profit.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI, DAN KEPUASAN KERJA TERHADAP KUALITAS LAYANAN SEKOLAH PADA KONSENTRASI KEAHLIAN PARIWISATA AKREDITASI A DI SMK KOTA TANGERANG SELATAN Irine Budi Habsari; Saiful Anwar; Siti Zubaidah
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1544

Abstract

This study examines the effects of transformational leadership and organizational culture on job satisfaction and their subsequent impact on school service quality in A-accredited tourism vocational high schools (SMKs) in South Tangerang City. The research employed a quantitative approach with an associative design using a questionnaire survey, involving a population of 247 teachers and a sample of 153 respondents determined through the Slovin formula and proportionate stratified random sampling. Data were analyzed using multiple linear regression and path analysis (trimming model). The findings indicate that transformational leadership, organizational culture, and job satisfaction have positive and significant effects on school service quality, while transformational leadership and organizational culture also have significant positive effects on job satisfaction. These results highlight the importance of strengthening transformational leadership practices and fostering a supportive organizational culture to enhance teachers’ job satisfaction as a pathway to improving school service quality.
PENGARUH SIFAT KEPRIBADIAN, KEPUASAN KERJA, PERILAKU WARGA ORGANISASI TERHADAP KOMITMEN ORGANISASI: STUDI KAUSAL PADA KARYAWAN PONDOK PESANTREN AL BAYAN DI KABUPATEN LEBAK Iqbal Rosyid; Ade Jaya Sutisna
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1550

Abstract

Specifically, the study explores the direct effects of personality traits, job satisfaction, and organizational citizenship behavior on organizational commitment.. Data were collected through a survey of 80 employees working at Pondok Pesantren Al Bayan, a faith-based educational institution with a unique organizational structure and work environment. The findings reveal that personality traits, job satisfaction, and organizational citizenship behavior have significant and positive effects on employees’ organizational commitment. Furthermore, personality traits were found to significantly influence both job satisfaction and the likelihood of displaying organizational citizenship behaviors. Theoretically, this study contributes to the literature by deepening the understanding of the pathways through which individual differences shape organizational commitment. From a practical standpoint, the research offers valuable insights for leaders at Pondok Pesantren Al Bayan in identifying personality-related factors that drive employee loyalty and dedication, as well as in fostering a work environment that promotes satisfaction and prosocial behavior. Overall, this study sheds light on why employees behave the way they do and under what circumstances such behaviors are most likely to emerge within a values-based institutional context.

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