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Apakah Disiplin dan Motivasi Mempengaruhi Kinerja Pegawai PT Kereta Api Indonesia (Persero) Divisi Regional III Palembang Unit Keuangan Winarsih, Wiwin; Veronica, Aries; Alfiana, Yeni; Yanti, Dwi; Chitra, Febri
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11035

ABSTRAK Tujuan dari penelitian ini adalah menguji apakah disiplin dan motivasi kerja akan mempengaruhi kinerja pegawai PT. KAI (Persero) Divisi Regional III Palembang pada unit keuangan. Teknik pengambilan sampel pada penelitian ini adalah menggunakan sampel jenuh, dimana semua populasi dalam penelitian dijadikan sampel dengan jumlah 28 orang. Variabel dependen dalam penelitian ini adalah disiplin, motivasi kerja dan variabel independennya adalah kinerja pegawai, dengan kuesioner sebagai teknik pengumpulan data. Analisis data yang digunakan adalah regresi linier berganda. Hasil regresi menunjukkan Y = 5.953 + 0.258X1 + 0.773X2. Dimana terdapat pengaruh positif dan signifikan secara simultan untuk disiplin dan motivasi kerja terhadap kinerja pegawai dengan nilai Fhitung 19.975 > F tabel 3.369 dengan nilai signifikan 0.000 < 0,05. Sedangakan tidak ada pengaruh secara parsial displin kerja terhadap kinerja pegawai dengan nilai thitung 0.897 < ttabel 2.060 dan ada terdapat pengaruh secara parsial variabel motivasi kerja terhadap kinerja pegawai dengan nilai thitung 4.143 > ttabel 2.060. Nilai R2 sebesar 0.615 yang artinya disiplin dan motivasi kerja berpengaruh sebanyak 61.5% terhadap kinerja pegawai PT. KAI (Persero) Divisi Regional III Palembang Unit Keuangan. Kata Kunci: Disiplin, Motivasi Kerja, Kinerja Pegawai ABSTRACT The purpose of this research is to test whether discipline and work motivation will affect the performance of PT. KAI (Persero) Regional Division III Palembang in the financial unit. The sampling technique in this study was to use a saturated sample, where all of the population in the study were sampled with a total of 28 people. The dependent variable in this study is discipline, work motivation and the independent variable is employee performance, with a questionnaire as a data collection technique. The data analysis used is multiple linear regression. The regression results show Y = 5.953 + 0.258X1 + 0.773X2. Where there is a positive and significant influence simultaneously for discipline and work motivation on employee performance with a Fcount of 19,975 > F table of 3,369 with a significant value of 0,000 <0.05. Meanwhile, there is no partial effect of work discipline on employee performance with a tcount of 0.897 < ttable of 2.060 and there is a partial effect of work motivation on employee performance with a tcount of 4.143 > ttable of 2.060. The R2 value is 0.615 which means that discipline and work motivation have an effect of 61.5% on the performance of employees of PT. KAI (Persero) Regional Division III Palembang Finance Unit. Keywords : Dicipline, Motivation, Performance

Sistem Pembayaran Tunai Dan Non Tunai Pada PT. Kedamaian Alfiana, Yeni; Veronica, Aries; Yanti, Dwi; Winarsih, Wiwin
Jurnal Media Akuntansi (Mediasi) Vol. 6 No. 2 (2024): Jurnal Media Akuntansi (MEDIASI), Maret 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v6i2.15009

ABSTRAK The purpose of this research is to determine the differences in payment systems implemented by PT. Peace before and after cash and non-cash payments are made to the profit and loss statement by analyzing financial ratios and seeing the differences. The analysis technique used is the Paired Simple T-Test. The results of this research show that the sig cash ratio value is 0.347 > 0.05, there is no difference in the cash ratio between the income statement before and after the non-cash payment system. The sig value of Debt to Total Asset Ratio is 0.245 > 0.05, there is no difference in Debt to Total Asset Ratio between the income statement before and after the non-cash payment system. The sig value of Debt to Equity Ratio is 0.188 > 0.05, there is no difference in the Debt to Equity Ratio between the income statement before and after the non-cash payment system. The Profit Margin sig value is 0.915 > 0.05, there is no difference in Profit Margin in the income statement before and after the non-cash payment system. This shows that there is no significant difference before and after the non-cash payment system on the profit and loss statement, although only part of several variables. Keywords: Profit and loss report, cash and non-cash payment systems, financial ratios. ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui perbedaan sistem pembayaran yang diterapkan oleh PT. Kedamaian sebelum dan sesudah dilakukan secara tunai dan non tunai terhadap laporan laba rugi dengan cara menganalisis rasio keuangan dan dilihat perbedaannya. Teknik analisis yang dipakai ialah Uji Paired simple T-Test. Hasil penelitian ini menunjukan nilai sig cash ratio bernilai 0.347 > 0.05, tidak ada perbedaan cash ratio antara laporan laba rugi sebelum dan sesudah sistem pembayaran non-tunai. Nilai sig Debt to Total Asset Ratio bernilai 0.245 > 0.05, tidak ada perbedaan Debt to Total Asset Ratio antara laporan laba rugi sebelum dan sesudah sistem pembayaran non-tunai. nilai sig Debt to Equity Ratio bernilai 0.188 > 0.05, tidak ada perbedaan Debt to Equity Ratio antara laporan laba rugi sebelum dan sesudah sistem pembayaran non-tunai. Nilai sig Profit Margin bernilai 0.915 > 0.05, tidak adanya perbedaan Profit Margin pada laporan laba rugi sebelum dan sesudah sistem pembayaran non-tunai. Ini menunjukan bahwa perbedaan sebelum dan sesudah sistem pembayaran non-tunai terhadap laporan laba rugi, tidak ada perbedaan signifikan, walaupun hanya sebagian dari beberapa variabel. Kata Kunci : Laporan laba rugi, sistem pembayaran tunai dan non-tunai,rasio keuangan.

Apakah Audit Tenure, Audit Fee, Ukuran Perusahaan Akan Mempengaruhi Kualitas Audit Sektor Pertambangan di Bursa Efek Indonesia Veronica, Aries; Winarsih, Wiwin; Yanti, Dwi; Alfiana, Yeni
Jurnal Media Akuntansi (Mediasi) Vol. 7 No. 2 (2025): Jurnal Media Akuntansi (MEDIASI), Maret 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v7i2.18365

ABSTRACT This study was conducted by the author to find out whether audit quality is influenced by audit tenure, audit fees, and company size in the mining sector on the Indonesia Stock Exchange. This study utilizes secondary data with a quantitative approach using a sampling technique, namely purposive sampling, which was obtained with a total of 41 issuers as the research sample.In the research, the results showed that audit quality was not influenced by audit tenure, with a significance value of 0.358. Meanwhile, audit fees have a significant influence on audit quality with a significance value of 0.007. Meanwhile, company size has no impact on audit quality, as shown by the significance value of 0.290. Keywords: Audit Tenure, Audit Fee, Company Size, Audit Quality. ABSTRAK Studi ini dilakukan penulis untuk mengetahui apakah kualitas audit dipengaruh oleh audit tenure, audit fee, dan ukuran perusahaan yang terdapat pada sektor pertambangan di Bursa Efek Indonesia. Studi ini memanfaatkan data sekunder dengan pendekatan kuantitatif dengan menggunakan teknik pengambilan sampel yaitu purposive sampling yang diperoleh dengan total 41 emiten sebagai sampel penelitian. Pada penelitian didapatkan hasil jika kualitas audit tidak dipengaruhi oleh audit tenure, dengan nilai signifikansi sebesar 0,358. Sedangkan, audit fee memiliki pengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0,007. Sementara itu, untuk ukuran perusahaan tidak memberikan dampak pada kualitas audit, sebagaimana ditunjukkan oleh nilai signifikansi 0,290. Kata kunci: Audit Tenure, Audit Fee, Ukuran Perusahaan, Kualitas Audit.

Dynamics of Tax Avoidance for the Construction Companies in Indonesia: A Study Financial Factor Ekawarti, Yuni; Widyastuti, Sari Mustika; Alfiana, Yeni; Summagat, Lia
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1433

This study examines tax avoidance in Indonesia’s construction sector, focusing on the influence of profitability, capital intensity, and sales growth. Using data from 15 publicly traded construction firms on the Indonesia Stock Exchange (2020–2022), multiple linear regression analysis was applied to assess the relationship between these financial factors and tax avoidance, measured by the Effective Tax Rate (ETR). The research utilizes quantitative techniques to examine information from 15 construction firms that are publicly traded on the Indonesia Stock Exchange during the period of 2020-2022. Multiple linear regression analysis was used to analyze the data and examine the correlation between profitability, capital intensity, sales growth, and tax avoidance represented by the effective tax rate(ETR). These findings highlight the need for stricter monitoring of asset-intensive firms, as they tend to exploit tax-saving opportunities. Policymakers should evaluate depreciation-related tax benefits to ensure fair tax contributions and introduce enhanced disclosure requirements for high-growth firms. Strengthening regulatory oversight can prevent aggressive tax planning and promote equitable tax compliance. Future research could explore the role of corporate governance and industry-specific tax incentives in shaping tax behavior. Expanding the analysis to other sectors and regions would provide a broader understanding of corporate tax strategies. Ultimately, this study underscores the importance of balancing tax efficiency with regulatory compliance to ensure fiscal sustainability and a fair tax system

Model Participatory Experiential Learning untuk Peningkatan Literasi Investasi Digital Aparatur Pemerintah Daerah Winarsih, Wiwin; Ekawarti, Yuni; Veronica, Aries; Alfiana, Yeni; Widyastuti, Sari Mustika; Yanti, Dwi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

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

Purpose: This community service program aimed to enhance digital investment literacy among employees of the South Sumatra Provincial Communication and Information Office (Diskominfo), particularly millennials and Gen Z, through the application of the Participatory Experiential Learning (PEL) Approach. Methodology/approach: Findings indicate an overall improvement in digital investment literacy. Significant progress was observed in differentiating between fixed-income and growth-oriented instruments mean score 3.95 to 4.17 and in evaluating portfolio performance from score 3.73 to 4.17. Moderate improvements were found in investment horizon and risk awareness, whereas slight decreases occurred in linking welfare with investment capacity and aligning risk profiles with financial goals. Results/findings: The findings indicated a significant improvement in participants’ knowledge and skills. The average post-test scores were notably higher than pre-test scores, demonstrating enhanced understanding of financial management and confidence in selecting appropriate digital investment instruments such as mutual funds, stocks, and digital-based financial products. Conclusions: The PEL approach effectively improved digital investment literacy among young government employees by combining experiential and participatory learning. Limitations: The study was limited to 33 participants from a single institution, with effectiveness measured only through pre- and post-tests, and without longitudinal evaluation. Contribution: This program contributes to strengthening digital financial literacy capacity among government employees and provides an experiential learning-based model that may be replicated in similar institutions and communities.

The Influence of Corporate Social Responsibility Disclosure, Dividend Policy, and Inflation on Stock Prices Mustika, Sari; Alfiana, Yeni; Winarsih, Wiwin; Veronica, Aries; Dwiyanti; Allehandro, Reza
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6100

This study aims to determine the effect of CSR disclosure, dividend policy, and inflation on stock prices. The research design is causality research. The sample size was 40 companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2022-2024 period. The sampling technique used purposive sampling. The analysis technique used multiple linear regression. The analysis results found a CSR disclosure coefficient of 0.632, indicating no effect on stock prices. This indicates that the size of CSR does not directly impact stock prices. A company's CSR information is not a primary consideration for investors in making investment decisions. Furthermore, the analysis results show a Dividend Payout Ratio policy coefficient of 0.006, indicating an effect on stock prices. This indicates that the higher the dividends distributed to shareholders, the higher the company's stock price will be, as investors tend to value companies that provide stable and consistently increasing dividends. DPR is the percentage of a company's net profit paid to shareholders. This indicates a positive signal for the company's financial health. Furthermore, the inflation coefficient of 0.791 indicates that the inflation rate has no effect on stock prices. Continued inflation tends to cause stock prices to decline. This is caused by various factors, particularly a decline in public purchasing power. Simultaneously, all three independent variables influence stock prices. CSR disclosure, dividend policy, and inflation are economic factors that can influence stock prices. When these factors work together, their influence on stock prices can be more complex, but they can also create mutually supportive conditions for stock price increases. Keywords : Stock Price, CSR Disclosure, Dividend, Inflation

Model Participatory Experiential Learning untuk Peningkatan Literasi Investasi Digital Aparatur Pemerintah Daerah Winarsih, Wiwin; Ekawarti, Yuni; Veronica, Aries; Alfiana, Yeni; Widyastuti, Sari Mustika; Yanti, Dwi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.5512

Purpose: This community service program aimed to enhance digital investment literacy among employees of the South Sumatra Provincial Communication and Information Office (Diskominfo), particularly millennials and Gen Z, through the application of the Participatory Experiential Learning (PEL) Approach. Methodology/approach: Findings indicate an overall improvement in digital investment literacy. Significant progress was observed in differentiating between fixed-income and growth-oriented instruments mean score 3.95 to 4.17 and in evaluating portfolio performance from score 3.73 to 4.17. Moderate improvements were found in investment horizon and risk awareness, whereas slight decreases occurred in linking welfare with investment capacity and aligning risk profiles with financial goals. Results/findings: The findings indicated a significant improvement in participants’ knowledge and skills. The average post-test scores were notably higher than pre-test scores, demonstrating enhanced understanding of financial management and confidence in selecting appropriate digital investment instruments such as mutual funds, stocks, and digital-based financial products. Conclusions: The PEL approach effectively improved digital investment literacy among young government employees by combining experiential and participatory learning. Limitations: The study was limited to 33 participants from a single institution, with effectiveness measured only through pre- and post-tests, and without longitudinal evaluation. Contribution: This program contributes to strengthening digital financial literacy capacity among government employees and provides an experiential learning-based model that may be replicated in similar institutions and communities.

Meningkatkan Sustainability Report: Menjelajahi Dampak Nilai Perusahaan dan Kinerja terhadap Sustainability Report pada Perusahaan Manufaktur di Indonesia Alfiana, Yeni; Ekawarti, Yuni; Setiawati, Eta
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.22285

Latar Belakang: Dalam bisnis modern, Sustainability Report menjadi sangat penting karena perusahaan semakin diharapkan untuk berkontribusi terhadap pembangunan berkelanjutan.Tujuan: Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), dengan menyadari dampak besar yang ditimbulkannya terhadap lingkungan dan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh nilai dan kinerja perusahaan terhadap luasnya Sustainability Report.Metode Penelitian: Dengan menggunakan pendekatan kuantitatif, penelitian ini mengumpulkan data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan manufaktur yang terdaftar di BEI pada periode penelitian. Nilai perusahaan dinilai dengan metode Price Book Value (PBV), sedangkan kinerja diukur melalui rasio keuangan seperti Return on Equity (ROE).Hasil Penelitian: Hasil analisis regresi menunjukkan adanya hubungan negatif yang tidak signifikan antara nilai perusahaan yang diukur dengan PBV dan tingkat pelaporan keberlanjutan. Hal ini menunjukkan bahwa perusahaan dengan kinerja keuangan yang lebih kuat cenderung lebih aktif dalam mengungkapkan informasi terkait keberlanjutan. Selain itu, kinerja perusahaan yang diukur dengan ROE juga berpengaruh negatif terhadap pengungkapan pelaporan keberlanjutan.Keaslian/Kebaruan Penelitian: Studi ini memberikan kontribusi signifikan dalam memahami faktor-faktor yang berdampak pada Sustainability Report di Indonesia, khususnya di sektor manufaktur. Dari sudut pandang praktis, hal ini menggarisbawahi pentingnya bagi perusahaan untuk meningkatkan nilai dan kinerja mereka agar dapat berpartisipasi aktif dalam pembangunan berkelanjutan dan memenuhi harapan pemangku kepentingan mengenai transparansi informasi.

Implementation of sustainability accounting in medical waste management: An ethnomethodological approach Mais, Rimi Gusliana; Rahmat, Nur; Wulaningsih, Ririn Widyastuti; Alfiana, Yeni; Oktasari, Erita
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.29629

Research aims: This study explores how sustainability accounting practices improve hospitals’ operational, environmental, and social performance, particularly in medical waste management.Design/Methodology/Approach: Using an ethnomethodological approach, the research incorporates non-participant observation, in-depth interviews, and document analysis to understand how actors in the hospital environment interpret and implement sustainability accounting within daily routines.Research findings: The results show that medical waste management is conducted through systematic segregation, temporary storage, and third-party transportation, all supported by structured documentation, budgeting, and regular internal audits. Sustainability accounting emerges in the form of accountability records, cost reporting, and internal procedures that ensure compliance with environmental standards. However, its implementation tends to be reactive and focused on regulatory fulfillment rather than strategic sustainability enhancement.Theoretical contribution/Originality: This study highlights the role of sustainability accounting in strengthening hospital responsibility and transparency, while integrating ethnomethodology to uncover daily practices typically overlooked by quantitative approaches.Practitioner/Policy implication: The findings provide practical insights for hospitals to improve medical waste governance, strengthen ESG-based accountability, and enhance sustainability performance.Research limitation/Implication: The study is limited to a single hospital case and uses qualitative data, which may not be generalizable to all healthcare settings.

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