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All Journal Warmadewa Economic Development Journal (WEDJ) Dharma Bakti International Journal of Business, Humanities, Education and Social Sciences (IJBHES) AKMENIKA UBMJ (UPY Business and Management Journal) Journal of Business and Information System
Fachrunnisa, Zidni Husnia
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : AKMENIKA

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Determinan Akuntabilitas Kinerja Instansi Pemerintah Putri, Anandita; Budi Partiningsih, Diah; Fachrunnisa, Zidni Husnia; Adyaksana, Rahandhika Ivan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7699

Abstract

This research was carried out to examine the factors that influence the accountability of government agency performance. Accountability for the performance of government agencies is the obligation of every government agency to account for its performance to the public. This accountability includes the results achieved, processes and resources used. Factors in implementing performance-based budgeting, human resource competence and religiosity together can create a government that is better, cleaner and more accountable to the public. The research subject is the Regional Apparatus Unit in Gunungkidul Regency. There are 19 institutions and agencies that received an "A" rating in the 2022 Government Institution Performance Accountability Report, with a total of 114 samples selected using objective sampling techniques. Information is collected via questionnaires. The analysis shows that the implementation of performance-based budgeting and HR capabilities have a significant impact on the accountability of government agency performance, while religion has no influence. The results of the study concluded that increasing the implementation of performance-based budgeting and human resource capabilities can increase the accountability of the performance of government institutions, while the level of religiosity does not have a significant impact.
Nilai Perusahaan pada Industri Consumer Goods Non-cyclical: Perspektif Teori Agensi Fachrunnisa, Zidni Husnia; Zulia Putri, Anandita; Pramudiati, Ningrum; Laraswati, Aisya
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8546

Abstract

This study aims to empirically test whether family ownership, profitability, and dividend policy are factors that influence firm value in the non-cyclical consumer sector. Agency theory is used as the underlying theory in this study. This quantitative study uses secondary data derived from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling with certain criteria. Data analysis used multiple linear regression with SPSS statistical tools. The results of this study empirically prove that family ownership and profitability have a positive effect on firm value. Meanwhile, dividend policy has no effect on firm value. Firm value can increase with increasing family ownership and increasing profitability. A limitation of this study is that the three independent variables used only have a small effect on the dependent variable. Suggestions for further research include adding more years of research and other independent variables to increase the influence on the dependent variable
Co-Authors Adyaksana, Rahandhika Ivan Budi Partiningsih, Diah Diansari, Rani Eka Kristanti Kristanti Laraswati, Aisya Lulu Amalia Nusron Luthfi, Rifna Ninda Mustaghfiroh, Mustaghfiroh Nariswari, Nilam Dhawi Nibras Anny Khabibah Pramudiati, Ningrum Putri , Anandita Zulia Putri, Anandita Ramadhani, Nuzul Destian Siti Afidatul Khotijah, Siti Afidatul Tamimi, Yusrina Alyani Vidya Vitta Adhivinna, Vidya Vitta Zulia Putri, Anandita