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[DAMPAK KENAIKAN TARIF PPN DAN KEMUDAHAN TRANSAKSI DIGITAL TERHADAP GAYA HIDUP KONSUMSTIF MASYARAKAT JAKARTA DI USIA 20 – 30 TAHUN ]]>
<![CDATA[Rizma Arindy]]>;
<![CDATA[Fitrawansyah]]>;
<![CDATA[Dyah Shinta Kusumaningtyas]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i2.1418
<![CDATA[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]]>
<![CDATA[BALANCED SCORECARD ANALYSIS AS A TOOL TO MEASURE THE PERFORMANCE OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Maria Tresna Loga]]>;
<![CDATA[Dyah Shinta Kusumaningtyas]]>;
<![CDATA[Ade Irawan]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i2.1419
<![CDATA[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]]>
<![CDATA[EVALUASI KINERJA KEUANGAN DENGAN DUPONT SYSTEM PADA SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Dyah Shinta Kusumaningtyas]]>;
<![CDATA[Diana Lestari]]>;
<![CDATA[Joelianti Dwi Supraptiningsih]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i2.1420
<![CDATA[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.]]>
<![CDATA[PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN DI PT LUHAI INDUSTRIAL ]]>
<![CDATA[Ahmad Ropiudin]]>;
<![CDATA[Euis Ajizah]]>;
<![CDATA[Pipin Suryanisari]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 1 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i1.1438
<![CDATA[The aim of this research is to analyze the influence of work motivation and job satisfaction on the performance of PT employees. Luhai Industrial. In This Research, 344 Employees Of Pt. Industrial Luhai as a population. And the sample used was 77 employees, calculated based on the Slovin formula. The data collection method uses a survey method, with the research instrument in the form of a questionnaire. This research uses a quantitative method with a saturated sampling technique. This analysis uses multiple linear regression analysis assisted by SPSS Version 20 software. This research proves that work motivation has a positive and significant effect on employee performance. Job satisfaction has a positive and significant effect on employee performance.]]>
<![CDATA[PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[D. Muhamad Yamin]]>;
<![CDATA[Rika]]>;
<![CDATA[Dede Suharna]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 1 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i1.1441
<![CDATA[Banking sector companies are an important part of the Indonesian economy, having their own appeal as reflected by the company's financial performance in investment activities for their shares in the capital market. The company value proxied by Price to Book Value (PBV) shows how far a company is able to create company value relative to the amount of capital invested. This study was conducted to determine the effect of leverage and company size on company value in banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The method used a quantitative method, the population used 47 banking companies, using a purposive sampling technique, 37 banking companies are the samples in this study. Data collection by accessing leverage data (DER), company size (SIZE) and company value (PBV) in each company obtained from the site www.idx.co.id. The data analysis technique used multiple linear regression analysis using the SPSS 20 program. Research results: partially leverage has a negative effect on company value, while company size has a positive and significant effect on company value. Meanwhile, simultaneously the leverage and company size variables have a positive and significant effect on company value in banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period.]]>
<![CDATA[DAMPAK STRUKTUR MODAL DAN SALES GROWTH TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Furniawan]]>;
<![CDATA[D. Muhamad Yamin]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 1 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i1.1443
<![CDATA[Financial performance is an analysis that is carried out to see how far a company is in carrying out its business by using existing rules regarding proper and correct financial implementation. Therefore, financial performance can be said to be the achievement of the company in a period that describes the condition of the company's financial health with indicators of capital adequacy, liquidity and profitability. The method of determining the sample using purposive sampling, with several specified criteria, obtained 14 samples of retail companies with a total of 70 financial report data. To answer the research problem and test the research hypothesis, multiple linear regression analysis techniques are used and the SPSS 20 application is used. The results of the study show that capital structure (DER) has a negative and significant effect on firm performance (ROA). Sales growth (Sales Growth) has a positive and significant effect on company performance (ROA). Capital structure (DER) and sales growth (Sales Growth) have a positive and significant effect on company performance (ROA). It is suggested to further researchers to expand the sample of companies listed on the Indonesia Stock Exchange (IDX), and also to use capital structure variables using the Debt to Asset Ratio (DAR) proxy to measure the ratio between total debt and total assets and have more influence on Return on Assets (ROA) to improve company performance.]]>
<![CDATA[PENGARUH PENDIDIKAN DAN KEMUDAHAN TRANSAKSI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI BANGUNAN (KECAMATAN JATIASIH) ]]>
<![CDATA[Ria Granida]]>;
<![CDATA[Karsam]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i2.1448
<![CDATA[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]]>
<![CDATA[ANALISIS RASIO ROA DAN NPM TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Siti Mudawanah]]>;
<![CDATA[Nalsal, Pindonta]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i2.1450
<![CDATA[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.]]>
<![CDATA[PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN BATIK PADA IMAH BATIK SAHATE DI RANGKASBITUNG ]]>
<![CDATA[Muhammad Abdul Khosyi]]>;
<![CDATA[Eris Harismasakti]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 1 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i2.1451
<![CDATA[January to June 12 2024, the sales volume decreased every month. In January, the sales volume reached 236 batik cloth with a production volume of 324 batik cloth and leaving 88 products unsold, so in February only produced 264 batik cloth and sold 108 batik cloth. Then the price of raw materials experienced increases and decreases, such as in January the price of raw materials with a total production of 4103 batik cloths cost IDR 7,010,000, then in February it cost IDR 3,010,000. This research used a sampling technique, namely random sampling using the Slovin formula, as many as 67 people/employees. The data analysis method used is descriptive and hypothesis testing uses regression analysis with the SPSS 25.00 for Windows program. There is a significant influence of price (X1) on purchasing decisions (Y). There is a significant influence of product quality (X2) on purchasing decisions (Y). There is a significant influence of Price (X1) and Product Quality (X2) which together (simultaneously) have a significant influence on purchasing decisions (Y).]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Taufiqurrohman]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 12 No 1 (2025) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/apjms.v12i1.1452
<![CDATA[The purpose of this study is to examine the effect of the implementation of internal control system and accounting information system to the quality of financial reports of regional device organization(OPD) in the Government of Kabupaten Lebak. The population of this study isthe regional servicesin the environment of Government of Kabupaten Lebak (15 OPD) with 45 respondents. The data and informations needed for this research are collected by conducting field research. The data used in this research is primary data and data collection is done directly by using questionnaires.The method used for determining the sample is purposive sampling method. Based on statistical analyzing using SPSS (Statistical Package for the Social Sciences). The results of the research are either simultaneously or partially support the hypothesis that the implementation of internal control system and accounting information system affect the financial reports of regional device organization(OPD) in the Government of Kabupaten Lebak.]]>
