cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Furniawan
Contact Email
lppmstieltm@gmail.com
Phone
+6283813429498
Journal Mail Official
lppmstieltm@gmail.com
Editorial Address
Jl. Soekarno-Hatta, By pass, Rangkasbitung, Lebak-Banten. 42317
Location
Kab. lebak,
Banten
INDONESIA
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
 18   19   20   21   22 
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.
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.

Page 22 of 22 | Total Record : 216

 18   19   20   21   22 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol 12 No 3 (2025) Vol 12 No 2 (2025) Vol 12 No 1 (2025) Vol 11 No 3 (2024) Vol 11 No 2 (2024) Vol 11 No 1 (2024) Vol 10 No 3 (2023) Vol 10 No 2 (2023) Vol 10 No 1 (2023) Vol 9 No 3 (2022) Vol 9 No 2 (2022) Vol 9 No 1 (2022) Vol 8 No 3 (2021) Vol 8 No 2 (2021) Vol 8 No 1 (2021) Vol 7 No 3 (2020) Vol 7 No 2 (2020) Vol 7 No 1 (2020) Vol 6 No 3 (2019) Vol 6 No 2 (2019) Vol 6 No 1 (2019) Vol 5 No 3 (2018) Vol 5 No 2 (2018) Vol 5 No 1 (2018) Vol 4 No 3 (2017) Vol 4 No 2 (2017) Vol 4 No 1 (2017) Vol 3 No 3 (2016) Vol 3 No 2 (2016) Vol 3 No 1 (2016) Vol 2 No 3 (2015) Vol 1 No 3 (2014) Vol 1 No 1 (2014) More Issue