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All Journal Jurnal Visi Manajemen (JVM) Optimal: Jurnal Ekonomi dan Manajemen
Yuli Angraini
Universitas Putra Indonesia YPTK Padang
Decision Sciences, Operations Research & Management

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Working Environment dan Reward terhadap Kinerja Karyawan dengan Kerjasama Tim sebagai Variabel Intervening pada PT. Bank Nagari Yuli Angraini
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.558

Abstract

This study aims to see the extent of the influence of Working environment and Rewards on Employee Performance with Teamwork as an intervening variable. The sample selection technique used random sampling and obtained 140 samples. The data analysis technique uses Structural Equition Modeling (SEM) Analysis with Partial Least Square (PLS). Based on the results of the research and hypothesis testing that has been carried out, the results of the study can be concluded that the Working environment has a positive and significant effect on Teamwork at PT. Bank Nagari Padang. Rewards have a positive and significant effect on Teamwork at PT. Bank Nagari Padang. The working environment has a positive and significant effect on Employee Performance at PT. Bank Nagari Padang. Rewards have a positive and significant effect on Employee Performance at PT. Bank Nagari Padang. Teamwork does not have a significant effect on Employee Performance at PT. Bank Nagari Padang. The working environment does not have a significant effect on Employee Performance through Teamwork as an intervention at PT. Bank Nagari Padang. Rewards do not have a significant effect on Employee Performance through Teamwork as an intervention in PT. Bank Nagari Padang.
Perkembangan Akuntansi Perilaku di Indonesia : Tinjauan Literatur Sistematis (1995 – 2025) Muhammad Mahzum; Yuli Angraini
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 4 (2025): Desember OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i4.9424

Abstract

The study systematically mapped 161 open access journal articles on behavioral accounting from Springer (1995-2025) to understand the direction and development of research in the field of behavioral accounting.1 The analysis included the objectives, methodologies, theories, variables, findings, and strengths and weaknesses of the study, including the themes and categories of behavioral accounting. Results show that the majority of articles focus on individual behavior in accounting decision-making, specifically the relationship between budget pressure and dysfunctional behavior.1 Agency Theory is the most frequently used theoretical framework.1 The dominant methodology is quantitative (30%), followed by qualitative (25%), secondary data analysis (20%), case studies (15%), experiments (10%), and mixed methods (10%).1 Key themes include managerial behavior, compliance and ethics, social and organizational influence, technological impact, risk management, and sustainability accounting and CSR.1 The study identifies trends, research gaps, and future directions, serving as a fundamental reference for researchers and practitioners.
Co-Authors Muhammad Mahzum