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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 216 Documents
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THE INFLUENCE OF LEADERSHIP STYLE, COMMUNICATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE IN THE BENTENG MICRO INDONESIA SHARIA COOPERATIVE AREA 10 IN LEBAK REGENCY AND BOGOR REGENCY Indah Lestari; Ahmad Ripai; Muhi Mukti
The Asia Pacific Journal Of Management Studies Vol 11 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

This research aims to determine the impact of the influence of leadership style, communication and work environment on the performance of employees of the Benteng Micro Indonesia Sharia Cooperative Area 10 in Lebak Residence and Bogor Residence. This research describes in detail the role and function of leadership style, communication and work environment, analyzes the factors that have an influence on employee performance, and determines the indicators used to measure employee performance. The research method used is quantitative research, with a sampling technique carried out by collecting data from a number of employees through questionnaires. Data processing was carried out using the Statistical Package for the Social Sciences (SPSS) version 20. Simultaneous test results showed that leadership style had insignificant results on employee performance, while communication and work environment had significant results and had a positive effect on employee performance. These findings provide useful insights for cooperative area managers and all branch leaders, because they can take concrete steps to improve the performance of their employees.
THE INFLUENCE OF EMPLOYEE COMPETENCE AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT KARTINI HOSPITAL, LEBAK REGENCY Indah Lestari; Dina Septiana; Andri Susilo
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
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Abstract

This research aims to determine the effect of competency and work discipline on employee performance at Kartini Hospital, Lebak Regency. The method used is a quantitative method. Data collection techniques use questionnaires, observation, literature study, and documentation. The population in this study was all employees of Kartini Hospital, Lebak Regency in 2023, totaling 403 people. With a sample of 80 people obtained using the Slovin formula. The data analysis technique used uses multiple regression by going through the instrument prerequisite test stages (validity test and reliability test) and classic assumption. The results of the research show that: The Competency Variable has a positive and significant effect on Employee Performance at Kartini Hospital, Lebak Regency. Or it could be said that H1 is accepted, which means employee competency influences employee performance at Kartini Hospital, Lebak Regency. Meanwhile, the research results for the Work Discipline and its influence on employee performance, concluded that there was a positive and significant influence on employee performance at Kartini Hospital, Lebak Regency. Thus, H2 of the research is accepted, or it can be concluded that there is an influence between work discipline and the employees of Kartini Hospital, Lebak Regency. And for research regarding the influence of Competency and Work Discipline together on employee performance, it was found that there was a positive and significant influence on employee performance at Kartini Hospital, Lebak Regency. Or in other words, H3 of this research is accepted.
THE INFLUENCE OF RELIGIOSITY AND COMMITMENT ON THE PERFORMANCE OF EDUCATION PERSONNEL AT THE DAAR EL-QOLAM 1 GINTUNG JAYANTI TANGERANG ISLAMIC BOARDING SCHOOL Indah Lestari; Fitri Aini Azhari; Furniawan
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

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.
THE INFLUENCE OF LEADERSHIP STYLE, MOTIVATION, COMPENSATION, WORK ENVIRONMENT, AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE Aufa Nadia Basyir; Ida Farida
The Asia Pacific Journal Of Management Studies Vol 11 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

This research aims to analyze and determine the influence of leadership style, motivation, compensation, work environment and job satisfaction on employee performance at PT. YYY The population used in this research were employees of PT. YYY. The sampling technique used is non-probability sampling with purposive sampling, namely taking samples with consideration according to the desired criteria. The sample in this research consisted of 105 employees. The data collection technique uses a questionnaire. Based on the results of hypothesis testing data analysis, it shows that leadership style has an effect on employee performance, motivation has no effect on employee performance, compensation has an effect on employee performance, the work environment has an effect on employee performance and job satisfaction has no effect on employee performance.
PENGARUH FINANCIAL DISTRESS, AUDIT DELAY DAN OPINI AUDITOR TERHADAP AUDITOR SWITCHING Susana Dewi; Farhan Fadilah; Edi Sutanto
The Asia Pacific Journal Of Management Studies Vol 11 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

This study aims to determine whether financial distress, audit delay, and audit opinion significantly affect partial and simultaneous auditor switching in transportation and logistiks sector companies listed on the Indonesia Stock Exchange in 2018-2022. The data in this study uses secondary data in the form of audited financial reports obtained through the Indonesia Stock Exchange website www.idx.co.id, and the sampling technique uses purposive sampling to produce a total sample of 12 companies. For data analysis techniques using, descriptive statistical analysis, logistik regression model feasibility test, logistik regression model analysis, and hypothesis testing. The results showed that audit delay partially has a significant effect on auditor switching, while financial distress and audit opinion partially have no significant effect on auditor switching. In addition, the results show that simultaneously financial distress, audit delay, and audit opinion affect auditor switching.
PENGARUH KEPUTUSAN INVESTASI (PER), KEPUTUSAN PENDANAAN (DER) DAN KEBIJAKAN DEVIDEN (DPR) TERHADAP PRICE TO BOOK VALUE Anita Ester Rahayu; Ela Widasari; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Price to Book Value (PBV) is a ratio that can describe the comparison between the stock price and the book value of equity. The higher the PBV value, the greater the share price. This study aims to examine and analyze the effect of Investment Decisions, Funding Decisions and Dividend Policy on Price to Book Value of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017- 2021 period. The data used is secondary data with the method used is the quantitative method. The population in this study amounted to 45 companies LQ45 and samples taken using purposive sampling as many as 17 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test, correlation coefficient test and hypothesis testing using SPSS v.25. The results of the analysis carried out show that partially the Investment Decision (PER) has a significant effect on PBV, then H1 is accepted. The Funding Decision (DER) has no effect on PBV, so H2 is rejected. And the Dividend Policy (DPR) has no effect on PBV, so H3 is rejected. Meanwhile, simultaneously the Investment Decision (PER), Funding Decision (DER) and Dividend Policy (DPR) affect PBV, then H4 is accepted..
PENGARUH KEPUTUSAN INVESTASI (PER), KEPUTUSAN PENDANAAN (DER) DAN KEBIJAKAN DEVIDEN (DPR) TERHADAP PRICE TO BOOK VALUE Anita Ester Rahayu; Ela Widasari; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Price to Book Value (PBV) is a ratio that can describe the comparison between the stock price and the book value of equity. The higher the PBV value, the greater the share price. This study aims to examine and analyze the effect of Investment Decisions, Funding Decisions and Dividend Policy on Price to Book Value of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017- 2021 period. The data used is secondary data with the method used is the quantitative method. The population in this study amounted to 45 companies LQ45 and samples taken using purposive sampling as many as 17 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test, correlation coefficient test and hypothesis testing using SPSS v.25. The results of the analysis carried out show that partially the Investment Decision (PER) has a significant effect on PBV, then H1 is accepted. The Funding Decision (DER) has no effect on PBV, so H2 is rejected. And the Dividend Policy (DPR) has no effect on PBV, so H3 is rejected. Meanwhile, simultaneously the Investment Decision (PER), Funding Decision (DER) and Dividend Policy (DPR) affect PBV, then H4 is accepted..
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PELAPORAN DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLA DANA DESA Fazriatin Nufus; Usep Siswadi; Firmansyah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Village Funds are funds used to finance government administration, implementation of development, community development and empowerment of rural communities with the aim of studying or knowing the effect of Utilization of Information Technology, Reporting Systems, and Community Participation on Accountability of Village Fund Management in Warunggunung District in 2022. This study uses quantitative methods. The population used in this study were 40 respondents in the warunggung sub-district. Sampling using purposive sampling method using primary data, primary data in this study is data in the form of data from the distribution of questionnaires. The research data were analyzed using multiple linear regression analysis method with the help of SPSS version.24. The results of this study found that the Information Technology Utilization Variable partially affected the Accountability of Village Fund Management, partially the Reporting System Variable had an effect on the Accountability of Village Fund Management, and the Community Participation variable had no effect on Village Accountability. Fund Management. and Simultaneously the Variables of Utilization of Information Technology, Reporting Systems and Community Participation have a significant effect on Village Fund Management Accountability.
PENGARUH ETIKA PROFESI DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PERIODE TAHUN 2021) Eko Supriyanto; Paniran; Nurhaini
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Audit quality is the probability that an auditor finds and reports a violation in the auditee's accounting system. As a proxy for audit quality, CPA firm size is often associated with firm reputation. In this case, reputation is related to the client and its resources, both human resources and wealth (assets). So that his reputation has also been noticed by the public and causes them to conduct audits to be more careful. On the other hand, audit fees as a proxy for audit quality will depend on several factors in the audit engagement, namely: the client's finances, the size of the client's firm, the size of the CPA firm, the expertise of the auditor. This study aims to examine and analyze the effect of professional ethics and audit professionalism on audit quality at a public accounting firm in Jakarta in 2021. The method used in this study is a qualitative method with primary data. The sampling technique used a questionnaire based on certain criteria obtained 30 respondents from several public ac counting firms in Jakarta as research samples. The analysis technique uses multiple linear regression with the tools of IBM SPSS Statistic 24.
PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN PROFITABILITAS (ROA) TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER Alisa Hidayatunisa; Rudiyanto; Taufiqurrohman
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

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..

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