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All Journal Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Bisnis Inovatif dan Digital
Dinda Putriani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Fasilitas Kerja Unit Aviation Securit Terhadap Kinerja Petugas di Bandar Udara Betoambari Bau-Bau Dinda Putriani; Kifni Yudianto
Jurnal Bisnis Inovatif dan Digital Vol. 2 No. 3 (2025): Juli : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v2i3.633

Abstract

This study aims to determine and analyze the extent to which work facilities, particularly the X-Ray Cabin, influence the performance of Aviation Security (AVSEC) officers at Betoambari Airport, Baubau. The background of this research is based on field findings indicating that several inspection facilities were either damaged or insufficient, which directly affected the effectiveness of the officers’ work and the smooth operation of the airport. The study uses a quantitative approach with a census method, involving the entire population of 23 AVSEC officers assigned to the X-Ray Cabin area. Data were collected through questionnaires and analyzed using SPSS version 25, employing simple linear regression, t-test, and the coefficient of determination (R²). Indicator analysis also shows that within the work facilities variable (X), the indicator “Ability to Optimize Work Results” received the highest score, indicating the importance of available facilities in supporting daily work efficiency. Conversely, the indicator “In Accordance with Needs” received the lowest score, suggesting that the availability and quality of the X-Ray Cabin are still suboptimal, both in terms of quantity and technical condition. In the performance variable (Y), the indicator “Task Execution” ranked the highest, reflecting the officers’ strong compliance with SOPs and their ability to carry out tasks professionally. However, “Work Quality” was the lowest-scoring indicator, implying that limited facilities directly impact the overall quality of output. The research findings indicate that X-Ray Cabin work facilities have a positive and significant influence on the performance of AVSEC officers, as evidenced by a significance value of 0.000 (< 0.05) and a regression coefficient of 0.926. The coefficient of determination test reveals that the contribution of work facilities to performance reaches 70.2%, while the remaining 29.8% is influenced by other variables outside the scope of this research.
PENGARUH MACHIAVELLIAN, RELIGIUSITAS, DAN EQUITY SENSITIVITY TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK (Studi Kasus Mahasiswa Akuntansi Universitas Pamulang) Dinda Putriani; Enan Trivansyah Sastri
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 3 No. 3 (2026): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v3i3.7247

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Machiavellian, religiusitas, dan Equity Sensitivity terhadap persepsi etika penggelapan pajak mahasiswa akuntansi Universitas Pamulang. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kuesioner, di mana data diperoleh melalui penyebaran kuesioner kepada 116 mahasiswa aktif semester 8 Program Studi Akuntansi Universitas Pamulang yang telah memiliki pengalaman kerja minimal satu tahun, dengan teknik pengambilan sampel menggunakan rumus Slovin. Analisis data dilakukan menggunakan analisis regresi linier berganda yang diuji dengan bantuan perangkat lunak SPSS 23. Berdasarkan hasil uji F, Machiavellian, religiusitas, dan Equity Sensitivity secara simultan berpengaruh terhadap persepsi etika penggelapan pajak. Selanjutnya, berdasarkan hasil uji t menunjukkan bahwa secara parsial Machiavellian dan Equity Sensitivity berpengaruh terhadap persepsi etika penggelapan pajak, sedangkan religiusitas tidak berpengaruh terhadap persepsi etika penggelapan pajak. Dengan demikian, dapat disimpulkan bahwa persepsi etika penggelapan pajak mahasiswa akuntansi dipengaruhi oleh faktor kepribadian dan sensitivitas terhadap keadilan, sementara religiusitas tidak menjadi faktor penentu. Penelitian ini diharapkan dapat memberikan kontribusi teoretis dalam pengembangan kajian akuntansi keperilakuan, khususnya terkait faktor kepribadian dan sensitivitas terhadap keadilan dalam membentuk persepsi etika penggelapan pajak, serta memberikan manfaat praktis bagi institusi pendidikan dan pemangku kepentingan dalam merancang pembelajaran etika profesi dan meningkatkan integritas calon profesional akuntansi di bidang perpajakan.
Co-Authors Enan Trivansyah Sastri Kifni Yudianto