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All Journal Journal of Accounting and Investment Reviu Akuntansi dan Bisnis Indonesia
Murti, Citra Dhistia
Master In Accounting, Faculty Economics And Business, Universitas Gadjah Mada, Special Region Of Yogyakarta
Economics, Econometrics & Finance

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Pengaruh Motivasi Kerja, Self Efficacy dan Internal Locus of Control Terhadap Kinerja Karyawan Badan Kredit Desa (BKD) Citra Dhistia Murti; Evy Rahman Utami
Reviu Akuntansi dan Bisnis Indonesia Vol 5, No 2 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i2.13550

Abstract

Latar Belakang:Penelitian ini dilatarbelakangi oleh data yang menunjukkan adanya persaingan antara Badan Kredit Desa (BKD) dengan bank umum lainnya yang dapat mempengaruhi kinerja karyawan, sehingga peneliti tertarik untuk melakukan penelitian ini.Tujuan:Penelitian ini bertujuan untuk menguji pengaruh motivasi kerja, self efficacy, dan internal locus of control terhadap kinerja karyawan BKD.Metode Penelitian:Penelitian ini menggunakan metode survey dengan menyebar 132 kuesioner kepada karyawan BKD. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linear berganda dengan aplikasi SPSS versi 2.0.Hasil Penelitian:Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh positif terhadap kinerja karyawan, self efficacy dan internal locus of control tidak berpengaruh terhadap kinerja karyawan.Keterbatasan Penelitian:Penelitian ini hanya menggunakan data kuesioner, tanpa menggunakan wawancara sehingga hasil yang diperoleh kurang optimal.Keaslian/Novetly Penelitian:Penelitian ini menambah variabel independen motivasi kerja dan menggunakan objek penelitian yaitu Badan Kredit Desa. Variabel motivasi kerja ditambah karena hasil motivasi kerja sebelumnya belum konsisten.
What is Known About Environmental Cost Accounting? Systematic Literature Review Citra Dhistia Murti
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.449 KB) | DOI: 10.18196/jai.v24i1.16180

Abstract

Research aims: This study evaluates articles dealing with environmental cost accounting to learn a valuable lesson. Design/Methodology/Approach: This study used the review procedure by Hoque (2014) with several analyzes employed in the prior research by Anggraini et al. (2022). Articles were then reviewed and identified by entering the keywords "environmental" AND "cost" AND "accounting" in the Scopus database. After applying several criteria, this study utilized 45 articles for further analysis.Research findings: Four discussion themes can be further identified. The four topics discussed in this article included environmental cost accounting measurement, implementation, environmental performance, and environmental cost accounting disclosures.Theoretical contribution/Originality: Given the importance of environmental cost accounting applied in companies, to the best of the author's knowledge, there has been no literature review research on environmental cost accounting. Furthermore, this research explains what lessons can be drawn.
Co-Authors Evy Rahman Utami