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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 229 Documents
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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.
KONTRIBUSI PENGELOLAAN KEUANGAN DAN LITERASI KEUANGAN TERHADAP SIKAP KEUANGAN MAHASISWA DI RANGKASBITUNG Furniawan; D. Muhamad Yamin
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.v12i2.1552

Abstract

Financial attitude is an important factor in determining individual behavior in managing personal finances, especially among university students who are in the transition toward financial independence. This study aims to analyze the contribution of financial management and financial literacy to students’ financial attitudes in Rangkasbitung. This research employed a quantitative approach using a survey method involving university students in the Rangkasbitung area. Data were collected through structured questionnaires and analyzed using multiple linear regression with partial (t-test) and simultaneous (F-test) analyses. The results indicate that financial management contributes significantly to students’ financial attitudes. In addition, financial literacy also makes a significant contribution to shaping financial attitudes. Simultaneously, financial management and financial literacy jointly contribute significantly to students’ financial attitudes. These findings confirm that students’ financial attitudes are shaped by the synergy between practical financial management skills and adequate financial knowledge. Therefore, integrated efforts through financial literacy education and the development of sound financial management practices are necessary to foster healthy and sustainable financial attitudes among students.
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.
GREEN HUMAN RESOURCE MANAGEMENT AND SUSTAINABLE PERFORMANCE IN BUMDES: MEDIATING EFFECTS OF GREEN INNOVATION AND RISK MANAGEMENT Ahmad, Ahmad; Prihatin, Etik; Mustafa, Heriyanti; Bachtiar, Firman; Imam Bachtiar, Danis
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.v13i1.1597

Abstract

Rapid economic development and environmental degradation have become major challenges for community-based organizations, including Village-Owned Enterprises (BUMDes) operating in the tourism sector. Tourism-based BUMDes in Banten Province not only function as drivers of local economic development but also carry responsibilities for maintaining environmental and social sustainability. Therefore, the implementation of Green Human Resource Management (GHRM) practices has become a crucial strategic approach for enhancing the sustainable performance of tourism-based BUMDes. Existing literature indicates that GHRM practices integrated with green innovation can foster environmentally responsible work behavior and generate sustainable value. However, risk management in the development of village-based tourism remains relatively limited and has not been optimally integrated with GHRM practices and green innovation initiatives. Based on this gap, the present study aims to analyze the influence of GHRM practices on the sustainable performance of tourism-sector BUMDes in Banten Province through the mediating role of green innovation. Additionally, this study examines the moderating role of risk management in the relationship between GHRM practices and sustainable performance. This study adopts a quantitative research approach. Data were collected from managers and employees of tourism-sector BUMDes in Banten Province. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the structural relationships among the variables. The results reveal that GHRM practices positively influence sustainable performance through green innovation. Furthermore, risk management significantly moderates the relationship between GHRM practices and green innovation in enhancing sustainable performance. These findings provide important implications for BUMDes managers, local governments, and policymakers in designing sustainable, competitive, and environmentally responsible strategies for village tourism development.
PENGARUH DIGITAL MANAJEMEN SUMBER DAYA MANUSIA, KEPEMIMPINAN PELAYAN, DAN MOTIVASI KERJA, TERHADAP KINERJA PEGAWAI: STUDI KAUSAL PADA PEGAWAI DINAS KESEHATAN KABUPATEN LEBAK Sutisna, Ade Jaya; Dedeh Kurniasih; Haris Perdana
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.v13i1.1663

Abstract

This study aims to analyze the effect of Digital Human Resource Management (Digital HRM), servant leadership, and work motivation on employee performance at the Lebak Regency Health Office. Digital transformation in public sector human resource management is expected to enhance work effectiveness, objectivity in performance appraisal, and the quality of public services. However, empirical evidence indicates that the implementation of digital performance appraisal systems has not yet resulted in optimal improvements in employee performance. Therefore, this study examines psychological and leadership factors as key mechanisms influencing the effectiveness of digital HRM implementation. This research employs a quantitative approach with a causal research design. The population consists of all employees of the Lebak Regency Health Office, with samples selected using proportional sampling techniques. Data were collected through structured questionnaires measuring employees’ perceptions of Digital HRM, servant leadership, work motivation, and employee performance. Data analysis was conducted using path analysis to examine direct effects, indirect effects through work motivation as a mediating variable, and the moderating role of servant leadership in the relationship between Digital HRM and employee performance. The findings are expected to demonstrate that Digital HRM has a positive and significant effect on employee performance, both directly and indirectly through work motivation. Work motivation is anticipated to function as a mediating variable that strengthens the influence of Digital HRM on employee performance. Furthermore, servant leadership is expected to moderate this relationship, indicating that the impact of Digital HRM on employee performance becomes stronger when supported by leadership practices that emphasize service orientation, empowerment, and employee development. The conclusions of this study emphasize that the success of digital human resource management is not solely determined by technological factors but also by employees’ psychological readiness and supportive leadership. Practically, the findings are expected to serve as a foundation for developing human resource policies, strengthening leadership capacity, and optimizing digital performance management systems in local government institutions, particularly within the public health sector
PENGARUH ENTREPRENEURIAL ORIENTASI DAN KEMAMPUAN MANAJERIAL TERHADAP KINERJA PEGAWAI DI MEDIASI OLEH KEPUASAN KERJA PADA PEGAWAI YAYASAN IKLAS MULYA HATI INSANI DI KECAMATAN WARUNGGUNUNG Novi Kurniawati; M. Mudzakkir; Eris
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.v13i1.1664

Abstract

This study aims to analyze the effect of entrepreneurial orientation and managerial capability on employee performance, mediated by job satisfaction among employees of Yayasan Iklas Mulya Hati Insani in Warunggungung District. The research method used is a quantitative approach with data collection techniques through questionnaires. The population in this study includes all foundation employees, with a saturated sampling method applied. Data analysis was conducted using path analysis to examine both direct and indirect relationships among variables. The results show that entrepreneurial orientation and managerial capability have a positive and significant effect on job satisfaction. Furthermore, entrepreneurial orientation and managerial capability also have a positive and significant effect on employee performance. Job satisfaction has a positive and significant effect on employee performance and is proven to mediate the relationship between entrepreneurial orientation, managerial capability, and employee performance. Therefore, improving entrepreneurial orientation and managerial capability supported by job satisfaction can optimally enhance employee performance.

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