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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Riset Multidisiplin Edukasi JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
MURNIYATI
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Other

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Penerapan Standar Akuntansi Keuangan Entitsas Mikro, Kecil dan Menengah (SAK-EMKM) Pada Usaha Mikro Bakso Tenes Pasuruan Di Manado Murniyati; Elim, Inggriani; Sardjono, Olivia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.52469

Abstract

Indonesia has a financial reporting standard called SAK-EMKM (Micro, Small and Medium Entity Financial Accounting Standards) specifically for MSMEs (Micro, Small and Medium Enterprises) which can be used as a reference in MSME financial reporting which is effective from 1 January 2018. This study aims to determine the application of SAK EMKM to the Bakso Tenes Pasuruan micro business in Manado. This type of research is a qualitative research with a descriptive method approach. The results of the research on the financial records of Bakso Tenes Pasuruan are still simple, owners and employees have not carried out recording activities and preparation of financial reports. In the financial statements of Bakso Tenes Pasuruan which were compiled by the author based on SAK-EMKM, there are 3 reports, namely a statement of financial position, a statement of profit and loss and a report of notes on financial statements which provide information about an explanation of the value of an item presented in the financial statements.
Analisis Pengaruh User Experience Terhadap Kepuasan Pengguna Pada Aplikasi myBCA Menggunakan UX Honeycomb Angga Bagus Prasetyo; M Ilyas Dwi Anggara; Rinda Shafira; Murniyati
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 1 (2025): Jurnal Resit Multidisiplin Edukasi (Edisi Januari 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i1.84

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh user experience terhadap kepuasan pengguna aplikasi myBCA, yang merupakan salah satu aplikasi mobile banking terkemuka di Indonesia. Dalam era digital yang semakin berkembang, pemahaman yang mendalam tentang pengalaman pengguna menjadi krusial untuk meningkatkan kepuasan dan loyalitas pengguna. Dengan menggunakan metode kuantitatif, data dikumpulkan dari 30 responden melalui kuesioner yang dirancang untuk mengevaluasi berbagai aspek user experience, termasuk kemudahan penggunaan, keandalan, dan kepuasan keseluruhan. Hasil analisis regresi linier sederhana menunjukkan bahwa user experience memiliki pengaruh positif yang signifikan terhadap kepuasan pengguna, dengan koefisien regresi sebesar 0,463 (p < 0,01). Temuan ini mengindikasikan bahwa peningkatan dalam kualitas user experience secara langsung berkontribusi pada peningkatan kepuasan pengguna. Penelitian ini memberikan wawasan berharga bagi pengembang aplikasi untuk merancang fitur dan antarmuka yang lebih responsif dan user-friendly, serta menekankan pentingnya inovasi berkelanjutan dalam memenuhi kebutuhan pengguna. Dengan demikian, penelitian ini tidak hanya berkontribusi pada literatur akademis mengenai user experience dan kepuasan pengguna, tetapi juga memberikan rekomendasi praktis untuk pengembangan aplikasi perbankan yang lebih baik di Indonesia.
PENGARUH KUALITAS TANGIBLE, RELIABILITY, RESPONSIVENESS, ASSURANCE, EMPHATY DAN KOMPETENSI TENAGA PENJUALAN TERHADAP KEPUASAN PELANGGAN (AGENCY) PT RAJAWALI CITRA TELEVISI INDONESIA Ajat Sudrajat; Murniyati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 9 No. 4 (2024): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan mengetahui pengaruh kualitas tangibles, reliability, responsiveness, assurance, empathy dan kompetensi tenaga penjualan secara parsial maupun simultan terhadap tingkat kepuasan pelanggan dan untuk mengetahui pengaruh yang lebih dominan dari variable yang ada pada PT. RCTI. Pendekatan yang digunakan dalam penelitian ini adalah survei dan jenis penelitiannya deskriptif kuantitatif. teknik pengumpulan data dengan wawancara, mengedarkan daftar pertanyaan terhadap sampel sebanyak 42 responden dan studi dokumentasi. untuk menguji hipotesis digunakan regresi berganda dengan melakukan uji t dan uji f dan variabel yang dominan memiliki pengaruh signifikan adalah reliability. Nilai koefisien deterininasi (r square) diperoleh 64,4%, hal ini berarti bahwa variabel bebas mampu menjelaskan variabel terikat. sedangkan sisanya. sebesar 35,6% dijelaskan oleh variabel bebas lainnya yang tidak dimasukkan dalain modal penelitian ini.
Pengaruh Ulasan Produk Dan Kepercayaan Konsumen Terhadap Keputusan Pembelian Pada Marketplace Shopee Kusuma, Aulia Amanah; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.158

Abstract

In an increasingly fierce marketplace competition, purchase decisions are influenced by product reviews and consumer trust. This study aims to analyze the influence of product reviews and consumer trust on purchase decisions on  the Shopee marketplace. With a quantitative approach sourced from data from 50 respondents, shopee users are active and have shopped by looking at product reviews and testing with multiple linear regression. The results showed that product reviews had no significant effect on the purchase decision with a t-count score (0.459 < 2.012) and a significance value of 0.000 < 0.05, so that HO1 was accepted, Ha1 was rejected. while consumer confidence had a significant effect on purchase decisions with a t-count score (6.795 > 2.012) and a significance value of 0.000 < 0.05, thus, HO2 was rejected, Ha2 was accepted. In addition, simultaneously product reviews and consumer trust affect purchase decisions on Shopee with a value of f calculated (25,737 > 3.20). This finding states that the importance of consumer trust in a decision-making, Shopee also needs to increase consumer trust through original and informative reviews, as well as highlighting quality reviews with photos or videos.
Pengaruh Efikasi Diri Dan Kompetensi Terhadap Kinerja PNS Pada Inspektorat Jenderal Kementerian Desa, Pembangunan Daerah Tertinggal Larasati, Rahmatia; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.227

Abstract

Human resource development is a major factor in improving organizational performance, especially in the Inspectorate General of the Ministry of Villages, Development of Disadvantaged Regions, showing that employees who have high competence and good self-efficacy tend to be more able to face work challenges, and overall productivity. This study aims to analyze the effect of self-efficacy and competence on employee performance in the Inspectorate General of the Ministry of Villages, Development of Disadvantaged Regions. This study uses data collection methods, one of which is distributing questionnaires to 50 respondents using saturated sampling techniques. Analyzed using the SPSS version 23 program. The results of the t-test show that self-efficacy has a value of 5.580 with a significance of 0.000, and competence has a t-value of 2.718 with a significance of 0.009, both of which are smaller than 0.05, which means that both have a positive and significant effect on employee performance partially. In addition, the results of the regression analysis show that self-efficacy and competence have a positive and significant effect simultaneously on employee performance with an F value of 21.146 and a significance of 0.000.
Pengaruh Mutasi Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai Kementerian Kependudukan Dan Pembangunan Keluarga Wulansari, Desika Putri; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.234

Abstract

Human resources are an important asset in government agencies. Having quality human resources is the desire of every agency because it can easily help achieve agency goals. The purpose of this study is to see the influence of job transfers and the work environment on employee performance. The study used a quantitative approach by distributing questionnaires to employees of the Human Resources Bureau of the Ministry of Population and Family Development with a population and sample of 50 people and using a saturated sampling technique. Analyzed using the SPSS program version 27. The results of this study are the t-test shows a value of 0.150 greater than 0.05, which means that job transfers partially have no significant effect on employee performance. The t-test also shows a value of 0.022 smaller than 0.05, which means that the work environment partially has a significant effect on employee performance. The results of the f-test show a significance value of 0.036 smaller than 0.05, which means that job transfers and the work environment simultaneously have a significant effect on employee performance.
Pengaruh Kualitas Pelayanan dan Kepercayaan Terhadap Kepuasan Pelanggan Shopee Express Sartika, Aulia Dwi; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.202

Abstract

This study aims to examine the effect of service quality and trust on customer satisfaction with Shopee Express services in the Jakarta area. This study uses a quantitative approach with a survey method, through the distribution of questionnaires to 96 respondents. The sampling technique used is purposive sampling. Data analysis was performed using multiple linear regression through SPSS version 25, accompanied by validity and reliability tests, classical assumption tests, hypothesis tests, and coefficient of determination (R²) tests. The results show that service quality has a positive and significant effect on customer satisfaction, while trust does not have a significant partial effect. However, simultaneously, service quality and trust are proven to have a significant effect on customer satisfaction. Simply put, an R² value of 0.769 indicates that 76.9% of the variation in customer satisfaction can be explained by service quality and trust. These findings are expected to strengthen the literature on service marketing in the e-commerce logistics sector and provide practical input for Shopee Express to continue improving service reliability, delivery speed, and complaint handling effectiveness.
Pengaruh Kepuasan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan PT Kereta Api Indonesia (PERSERO) Januar, Muhammad Rizki; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.248

Abstract

Employee performance is a key factor in determining the effectiveness and success of an organization. This study aims to analyze the influence of job satisfaction and work motivation on employee performance, both partially and simultaneously. A quantitative approach was employed, with data collected through closed-ended questionnaires using a Likert scale distributed to employees. The sampling technique used was purposive sampling. The collected data were analyzed using SPSS statistical software. The results showed that job satisfaction had a significant effect on performance with a significance value of 0.007, but with a negative regression coefficient of -0.532. In contrast, work motivation had a significant positive effect on performance with a regression coefficient of 0.765 and a significance value of 0.009. Simultaneously, both variables had a significant effect on employee performance with an F-value of 4.619 and a significance level of 0.000, and an Adjusted R² value of 0.129. These findings highlight the importance of managing work motivation to improve employee performance.
Pengaruh Flexible Working Time Dan Motivasi Kerja Terhadap Kinerja Pegawai Badan Pangan Nasional Lazuardi, Regan Bintang; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.249

Abstract

Abstract - In the modern era, work time flexibility and motivation have become crucial factors in improving employee performance. Flexible Working Time is considered a solution to achieving work-life balance, while work motivation remains a key driver of productivity. This study aims to examine the influence of Flexible Working Time and Work Motivation on Employee Performance, both partially and simultaneously. A quantitative method with multiple linear regression analysis was used. Data were collected through questionnaires distributed to employees. The results show that Flexible Working Time has a significant negative effect on performance, with a regression coefficient of -0.283 (p < 0.05), while Work Motivation has a significant positive effect with a coefficient of 0.266 (p < 0.05). Simultaneously, both variables significantly affect employee performance, with an F-value of 7.875 and an R² of 0.651. This indicates that 65.1% of the variation in performance can be explained by the model, while the remaining 34.9% is influenced by other factors.
Pengaruh Budaya Organisasi Dan Stres Kerja Terhadap Kinerja Karyawan PT X Suci, Nabila Cita; Murniyati
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.275

Abstract

In an increasingly competitive business environment, organizational culture has become an important factor influencing employee attitudes and behavior, including at PT X as a mining contractor. In addition, work stress resulting from task pressure and the work environment can also affect performance. This study aims to examine the influence of organizational culture and work stress on the performance of PT X employees, which has not been specifically researched before. This study employs a quantitative causal approach with 50 respondents as the sample. Data were collected via an online questionnaire and analyzed statistically to determine the influence of the two independent variables on performance, both partially and simultaneously. The determination coefficient test results indicate that organizational culture and work- related stress together influence performance by 45.8%. The t-test indicates that organizational culture has a significant partial effect (calculated t = 5.891 > table t = 2.011; sig. 0.000 < 0.05), while work stress does not (calculated t = 0.442 < table t; sig. 0.660 > 0.05). The F test shows that both simultaneously have a significant effect (F calculated 19.824 > F table 3.20; sig. 0.000 < 0.05).
Co-Authors Afriyanti Ajat Sudrajat Angga Bagus Prasetyo Inggriani Elim Januar, Muhammad Rizki Jihan Kusuma, Aulia Amanah Larasati, Rahmatia Lazuardi, Regan Bintang M Ilyas Dwi Anggara Maulidya, Anggi Puspitasari, Yohana Linda Rinda Shafira Sardjono, Olivia Sartika, Aulia Dwi Suci, Nabila Cita Sumarna, Arneta Mutiara Putri Sutiyawati Syahira, Fatma Aisyah Veronica, Sely Widhyani, Reghita Ayu Wulansari, Desika Putri