Organum: Jurnal Saintifik Manajemen dan Akuntansi
Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science.
Articles
80 Documents
<![CDATA[Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing terhadap Manajemen Laba ]]>
<![CDATA[Martinus Robert Hutauruk]]>;
<![CDATA[Novi Yanti]]>;
<![CDATA[Rizki Nurjannah]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i1.207
<![CDATA[Earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique was purposive sampling and the sample in this study was 10 samples for 5 years. Panel data regression analysis was used to analyze the data. The results of this study prove that institutional ownership and foreign ownership affect earnings management. The implication of institutional ownership is that some investors cooperate with company managers to obtain the desired profit, rather than monitoring to minimize earnings management actions, while foreign ownership which has an effect on the higher the level of foreign ownership shares in a company can reduce earnings management actions. With results indicating an increase in foreign ownership shares can affect earnings management actions.]]>
<![CDATA[Mediasi Loyalitas pada Kompetensi dan Produktivitas Karyawan ]]>
<![CDATA[Bonny Buntoro]]>;
<![CDATA[Tjutju Yuniarsih]]>;
<![CDATA[Eeng Ahman]]>;
<![CDATA[Syamsul Hadi Senen]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i1.176
<![CDATA[The level of success of the company can be measured through the work productivity of individuals who work in the company. To be able to predict the level of employee work productivity, employee competence has an important role in it. Employee loyalty has a role in mediating the effect of competence on the level of employee work productivity. PT A.W. Faber-Castell Indonesia faces the challenge of employee work productivity not achieving work targets. This study aims to examine the role of employee loyalty in mediating the effect of employee competence on work productivity at PT A.W. Faber-Castell Indonesia. The sample of this study is 250 employees from a population of 745 employees. The data collection technique was done by disproportionate stratified random sampling. Analysis technique using SEM PLS. The results of the analysis show that work loyalty is proven to mediate between employee competence and employee work productivity at PT A.W. Faber-Castell Indonesia. The results show that employee competence can have a significant and positive influence on employee work productivity, so in this case employee loyalty mediates the effect of employee competence on productivity. The implication of this research is that in an effort to increase employee productivity, PT A.W. Faber-Castell Indonesia can improve employee competence through training, which is accompanied by increased loyalty through involving employees in decision-making and establishing effective communication.]]>
<![CDATA[A Beef Value Chain Strategy for Minimizing Logistic Cost in Tasikmalaya, West Java ]]>
<![CDATA[Evan Nugraha]]>;
<![CDATA[Rini Mulyani Sari]]>;
<![CDATA[Asep Kurniawan]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i1.148
<![CDATA[Indonesia's economy, cattle farming industry and beef pricing have failed to satisfy the community's requirements. Because of the low productivity of beef cattle, the government is forced to import beef to fulfil customer demand, one of which is imported frozen from Australia. Because of the scarcity of local beef, the average price of local beef is $8.32 per kilogram, which is more than imported beef, and local beef demand is much greater. Many people with a lower middle income find it challenging to consume beef because of the current price situation. As a result of this occurrence, research must be conducted using a value chain analysis technique to determine the source of the high price of local beef. The findings of this study potentially resulted in a 35% drop in consumer selling value from the current pricing.]]>
<![CDATA[Role of Investment Opportunity Set (IOS) in Moderating the Influence of Company Size, Activity, and Profitability on Capital Structure in Multi-Industry Sector Companies for the Period 2015–2019 ]]>
<![CDATA[Christine Dewi Nainggolan]]>;
<![CDATA[Elly Susanti]]>;
<![CDATA[Khairul Azwar]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i1.195
<![CDATA[Growing business competition expects companies to pay more attention to ensuring capital accessibility. Fulfillment of capital needs can be obtained both internally and externally from the company. The purpose of this research is to analyze the influence of firm size, activity, and profitability on capital structure moderated by investment opportunity set in multi-industry sector companies. The population in this research is a multi-industry sector company listed on the Indonesia Stock Exchange, with a research period of 2015 to 2019. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, hypothesis test, and residual test for regression moderation analysis on SPSS. The results of this study showed that firm size and activity had a positive and significant effect, while profitability had a significant effect on the capital structure, Investment Opportunity Sets (IOS) play a role in moderating the influence of firm size, activity, and profitability on capital structures. The practical implications on this study, companies that have high investment opportunities it means companies have the opportunity to grow which has an impact on investors’ profits in the future. For companies, it helps managers in determining optimal capital structure policies in maximizing the company’s profit and creating well-being for investors.]]>
<![CDATA[Peran Manajemen Konflik terhadap Performansi Kerja dan Produktivitas Organisasi pada Dinas Pariwisata dan Kebudayaan Provinsi Jawa Barat ]]>
<![CDATA[Granit Agustina]]>;
<![CDATA[Feby Febrian]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i1.107
<![CDATA[West Java Province has the potential for good community economic growth through the empowerment of its government and private organizations. This empowerment is carried out because every organization often experiences obstacles and challenges related to performance and productivity conflicts in carrying out their activities. This research aims to determine the role of conflict management, work performance, and organizational productivity in the Department of Tourism and Culture of West Java. The research method used quantitative and Path analysis. Sampling was done by purposive sampling technique on the Department of Tourism and Culture of West Java Province employees, amounting to 67 of a population of 200 people. The study's results indicate that conflict influences work performance and productivity in the organization. Partially, organizational productivity dominated over work performance. Conflict often weakened a person's performance and reduced organizational productivity so that it might be appropriately handled.]]>
<![CDATA[Urgensi Judgment Auditor dalam Otomatisasi Proses Audit ]]>
<![CDATA[Padma Adriana Sari]]>;
<![CDATA[Sumiadji Sumiadji]]>;
<![CDATA[Atika Syuliswati]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i1.218
<![CDATA[Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment. Currently, there have been several studies examining the use of information systems to replace the role of auditors in the audit process. Therefore, this study explores the impact of automation system on the auditor's judgment on the audit process. This study uses a qualitative descriptive method with in-depth interviews with senior auditors in public accounting firms. The results showed that the audit automation process has partially shifted the role of the judgment auditor, but there are still parts in the audit process that cannot be replaced by the system. Some judgments that are required by the auditor and cannot be replaced by the system are sample selections, fieldwork, and opinion determination. At these stages, the auditor needs flexibility to take actions that are in accordance with the audit conditions encountered and cannot be standardized in a standard carried out by the system. Auditors can focus on sharpening judgment skills in the sample selection process, fieldwork, and opinion determination so that it is expected to improve audit quality in the future.]]>
<![CDATA[Motivasi dan Tantangan Pengusaha Wanita: Studi Desa Budaya Dayak Pampang ]]>
<![CDATA[Fenty Fauziah]]>;
<![CDATA[Mursidah Nurfadillah]]>;
<![CDATA[Bun Yamin]]>;
<![CDATA[Ade Gunawan]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i2.215
<![CDATA[Opportunities and challenges and for women to contribute to economic growth, which can be started from micro-enterprises, expecialy for East Kalimantan as a new candidate national capital. The study analyzes the motivational factors and challenges of women entrepreneurs who run businesses in the cultural village of Pampang, East Kalimantan. Using a qualitative methodology based on in-depth interviews, providing insight into the entrepreneurship of 10 women in the Pampang cultural village when starting entrepreneurship and managing their businesses. Informans are engaged in various fields related to culture such as producing beads and selling Dayak handicrafts. The results showed that preserving the Dayak culture was the main motivation for starting a business. The challenges faced by women entrepreneurs come from informal and formal institutions. A significant challenge faced by women entrepreneurs is that their abilities as professional entrepreneurs are not recognized by the community. Informans faced emerging challenges in other aspects of the business, such as procuring finance, creating networks, and managing employees. Challenges related to formal institutions such as the lack of quality education and changes in government policies that prohibit holding meetings during the COVID-19 pandemic have reduced the number of tourists who come to the Pampang tourist village, resulting in reduced income.]]>
<![CDATA[Agresivitas Pajak Ditinjau dari Risiko Perusahaan, Likuiditas dan KAP Big Four ]]>
<![CDATA[Firmansyah Firmansyah]]>;
<![CDATA[Meutia Layli]]>;
<![CDATA[Cyntha Mellia Febrina Utomo]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i1.209
<![CDATA[This study aims to find empirical evidence by analyzing the effect of corporate risk, liquidity, and Big Four Firm of Public Accountants variables on tax aggressiveness in basic and chemical manufacturing companies listed on the IDX for the 2016–2020 period. In this study, there were 24 manufacturing companies in the basic and chemical industry sectors listed on the IDX for the 2016 – 2020 period. The sampling technique was purposive sampling. The data was obtained from the official website of the Indonesia Stock Exchange. Testing the research hypothesis using multiple linear regression models. The purpose of this study is to understand the existence of any factors that affect tax aggressiveness. The results of this study indicate that the company's risk has a positive effect on tax aggressiveness. This shows that the higher the risk of the company, the higher the tax aggressiveness in the company, while the liquidity and Big Four Firm of Public Accountants variables do not affect tax aggressiveness. The company's risk of tax aggressiveness can reduce the value of trust in the community. The existence of external control, namely Big Four Firm of Public Accountants does not experience a significant difference.]]>
<![CDATA[Perceived Usefulness, Perceived Ease of Use, Facilitating Condition, Social Influence, and Personal Innovativeness of Accounting Students Cloud Computing Adoption ]]>
<![CDATA[Kholilah Kholilah]]>;
<![CDATA[Hisky Ryan Kawulur]]>;
<![CDATA[Imam Subekti]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i2.257
<![CDATA[This study aims to test the influence of perceived usefulness, perceived ease of use, facilitating condition, social influence, and personal innovativeness in cloud computing adoption. This research is important because of the high demands of understanding student technology which can be started by adopting cloud computing in learning. Students can use cloud computing to share information, assignments, and work that can be accessed with various devices. This research was conducted on students at two state universities in Indonesia. The study used SEM in the analysis process. This research was conducted on students at two state universities in Indonesia. The results of questionnaire to 126 students indicate that the intention to use the cloud is determined by the perceived ease of use and facilitating condition. Three other variables used, perceived usefulness, social influence, and personal innovativeness were not shown to have an effect on cloud computing adoption intentions. The implication of this research is continuous research related to the use of information systems in learning.]]>
<![CDATA[Mampukah Digital Literacy Memengaruhi Minat Menggunakan Aplikasi Akuntansi Berbasis Smartphone Bagi UMKM? ]]>
<![CDATA[Puji Rahayu]]>;
<![CDATA[Imarotus Suaidah]]>;
<![CDATA[Zahra Devian Wardani]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i2.307
<![CDATA[There has been a shift in consumer behavior followed by entrepreneur behavior due to the impact of the Covid-19 pandemic and advances in technology. Entrepreneurs must have records so they can know the progress of the business they are running. In order to record neatly and save capital, you can take advantage of existing accounting applications on smartphones in finding information related to the ease of use of some of these accounting applications through digital literacy. This research has a purpose to analyze whether digital literacy can influence the interests of MSMEs to use smartphone-based accounting applications in their business activities. This type of research is descriptive quantitative. MSME entrepreneurs in the city of Kediri are the population in this research and use 40 respondents as a sample with a sampling technique using a simple rando sampling method. Simple linear regression is a method used to analyze data. The research results show that there is a significant influence between digital literacy with MSME’s interest in using smartphone-based accounting applications. The implications of the results of this research apart from for SMEs that can be efficient in managing capital, the achievement of the government's program of upgrading MSMEs has also materialized. Suggestions for future researchers are even more extended for sampling.]]>
