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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 3 Documents
 1 
Search results for , issue "Vol 13 No 1 (2026)" : 3 Documents clear
SELF ASSESMENT SYSTEM, TRANSFER PRICING, TAX AVOIDANCE, GOOD CORPORATE GOVERNANCE TERHADAP KETIDAKPASTIAN LINGKUNGAN DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING Arief Fadilah; Karsam
The Asia Pacific Journal Of Management Studies Vol 13 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v13i1.1657

Abstract

Understanding the self-assessment system, transfer pricing, tax avoidance, and good corporate governance in relation to environmental uncertainty, with taxpayer awareness as a moderating variable. The research sample consisted of 200 respondents, comprising 10 respondents from the hospitality industry and 190 respondents from MSMEs, analyzed using the Smartpls statistical t-test software. The results showed that taxpayer awareness can mediate the self-assessment system, tax avoidance, and good corporate governance in relation to environmental uncertainty. Meanwhile, taxpayer awareness cannot mediate transfer pricing in relation to environmental uncertainty.
DIGITAL COMPETENCY AND HUMAN RESOURCE MANAGEMENT STRATEGIES IN THE DIGITAL ERA: CHALLENGES FOR CAREER READINESS OF GENERATION Z Diar Widyardi
The Asia Pacific Journal Of Management Studies Vol 13 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v13i1.1658

Abstract

This study investigates how digital competency and the human resources management (HRM) strategies plays a role in increasing generation Z career readiness in facing the digital era. Because of the fast growth of digital technology, workforce needs have changed, asking workers to have responsive skills and strong digital literacy. This research employed a qualitative approach with a case study design involving Generation Z graduates in Indonesia. Data were collected through in-depth interviews and documentation, and analyzed using thematic analysis. The findings indicate that digital competency, including the ability to use digital tools, online communication platforms, and self-directed learning resources, plays a significant role in enhancing career readiness. In addition, HRM strategies such as training, mentoring, and digital-based performance evaluation effectively support skill development and employability. However, several challenges remain, including skill gaps, lack of practical experience, and limited access to high-quality training. This study concludes that integrating digital competency development with adaptive HRM strategies is essential to prepare Generation Z for the dynamic labor market in the digital era.
DEWAN DIREKSI, DEWAN KOMISARIS, KOMITE AUDIT, DEBT TO ASSET RATIO, DAN UKURAN PERUSAHAAN PADA RETURN ON ASSETS (ROA) Laula Dwi Marthika; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 13 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v13i1.1659

Abstract

This study examines the effect of the board of directors, board of commissioners, audit committee, debt to asset ratio, and firm size on Return on Assets (ROA). The study applies a quantitative approach and uses multiple linear regression to test the relationship between the independent variables and ROA. The findings show that the board of directors, board of commissioners, and debt to asset ratio have a negative and significant effect on ROA, while the audit committee and firm size have a positive and significant effect on ROA. Simultaneously, all independent variables significantly affect ROA, and the model explains 90.6% of the variation in ROA.

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