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Contact Name
Adhi Prakosa
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Daerah istimewa yogyakarta
INDONESIA
Articles 6 Documents
Search results for , issue "Vol 12, No 2 (2015): AKMENIKA" : 6 Documents clear
Pengaruh Motivasi terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) Andoko, Candra Yuli
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1244

Abstract

This study aim to reveal the influence of quality motivation, economic motivation and achievement motivation towards Accounting students’ interest in taking Accounting profession education. This study was conducted in Yogyakarta in academic year 2013/2014. This study is a quantitative using Cluster Sampling technique or grouping sample taking. As the population was Accounting students in Yogyakarta. The total number of sample was 140 form 3 private universities with B accreditation. The analysis technique used was bifilar regression analysis with 0,05 of the significance level. The result of the study showed that wholly, motivation such quality motivation, career motivation, economic motivation and achievement motivation had influence over the interest of Accounting student to take the PPAk with 0,000 of the significance value. However, partially the quality motivation and achievement motivation did not influence the interest of students to take the PPAk with 0,367 and 0,210 of significance value each. Variables which were significantly influential towards students’ interest to take the PPAk were career motivation with 0,02 of significance value and economic motivation with 0,04 of significance value.
Pengaruh Pengetahuan, Keterampilan dan Kemampuan Karyawan terhadap Kinerja Karyawan (Studi pada Industri Kerajinan Kulit di Manding, Bantul, Yogyakarta) Suhartini, Yati
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1245

Abstract

The research was carried out to find the influence of knowledge, skill and ability of leather industry in Manding-Bantul, Yogyakarta. The population of this research were all employees at leather industry in Manding Bantul, Yogyakarta and the sample were 60 respondents. The data was derived from a survey and collected by applying questionnaires and analyzed by using multiple linear regressions. This research indicated that factors of knowledge, skill dan ability, all together showed a significant influence on the worker performance. These were indicated by the value of F amounting to 46,328 with the significance level of 0,000, where as R square counting to 0,713. The regression coefficient and the significant level of each factor of knowledge, skill and ability toward worker performance are 0,145 and 0,012; 0,541 and 0,000; 0,304 and 0,000; respectively.
Analisis Kinerja Keuangan Perusahaan terhadap Harga Saham pada Perusahaan Retail dan Wholesale yang Terdaftar di BEI Sari, Veni Purnama; Widodo, Sri
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1246

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap harga saham pada perusahaan retail dan wholesale yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini kinerja keuangan perusahaan diukur dengan rasio Return on Equity (REO), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Current Ratio (CR) dan Divident Per Share (DPS). Penelitian ini menggunakan data sekunder yaitu data perusahaan retail dan wholesale yang terdaftar di Bursa Efek Indonesia pada periode 2010-2012 yang diambil dari IDX kantor cabang Yogyakarta. Populasi dalam penelitian ini sebanyak 39 perusahaan. Metode pengambilan sampel menggunakan purposive sampling yaitu dengan mengambil sampel dari populasi berdasarkan suatu kriteria tertentu sehingga diperoleh sampel yang digunakan dalam penelitian sebanyak 11 perusahaan. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda dan penentuan koefisien determinasi dengan menggunakan program SPSS. Hasil dari penelitian ini adalah: (1) hasil penelitian secara simultan menunjukkan bahwa variabel Return on Equity (REO), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Current Ratio (CR) dan Divident Per Share (DPS) secara bersama-sama berpengaruh signifikan terhadap harga saham. Hal tersebut ditunjukkan dari nilai sig sebesar 0,000, dengan nilai koefisien determinasi (adjusted R2) 0,954, (2) Return on Equity (ROE) berpengaruh positif signifikan terhadap harga saham yang ditunjukkan dengan nilai β1 6261,910 sig. 0,022, (3) Debt to Equity Ratio (DER) tidak berpengaruh secara signifikan terhadap harga saham yang ditunjukkan dengan nilai β2 102,882 sig. 0,602, (4) Price Earning Ratio (PER) berpengaruh positif signifikan terhadap harga saham yang ditunjukkan dengan β3 0,147 sig. 0,008, (5) Current Ratio (CR) tidak berpengaruh signifikan terhadap harga saham yang ditunjukkan dengan nilai β4 230,96 sig. 0,247 dan (6) Divident Per Share (DPS) berpengaruh signifikan terhadap harga saham yang ditunjukkan dengan β5 50,245 sig. 0,000.
Pengaruh Kepercayaan dan Kepuasan terhadap Loyalitas Nasabah Perbankan Syariah Wahyuni, Endang Tri
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1247

Abstract

This study aims to determine the influence of trust and satisfaction both partially and simultaneously to customer loyalty. This study took 60 customers as the respondent sample, the sample was taken by purposive sampling technique. Data analysis using the multiple linear regression. The results showed that the variable of trust (X1) had a partially positive and significant effect on customer loyalty (Y), that is proved by the results of statistical t value of 5,599 with a significance value of 0,000 < 0,05. Satisfaction variable (X2) had t value of 3,748 with a significance value of 0,000 < 0,05, this the satisfaction variable (X2) had a positive and significant influence on consumer loyalty (Y). The results of the f test was 36,991 and the significance value was 0,000. These results proved that simultaneously the variable of trust and satisfaction had positive and significant influence on customer loyalty.
Peran Etika Kerja Islam dalam Mempengaruhi Motivasi Intrinsik, Kepuasan Kerja dan Dampaknya terhadap Komitmen Organisasional (Studi Empiris pada Pondok Pesantren Modern di Banten) Hidayat, Syamsul
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1242

Abstract

Islamic work ethic is very important in improving the quality of human resources at the boarding schools in Banten. A lot of researches on ethics of Islam have been conducted, but still rarely carried out with the object of study in Islamic educational institutions. This study intends to reexamine the role of Islam in influencing the work ethic of intrinsic motivation, job satisfaction and its impact toward organizational commitment. The population in this study is all teachers who work at the boarding schools in Banten. 245 teachers gave answers to this research. Data were analyzed by using Structural Equation Modeling (SEM). The analysis showed five accepted hypothesis and one hypothesis is rejected, that is a negative influence and insignificant between job satisfaction and organizational commitment. The limitations and suggestions for future research are discussed in this study.
Penggunaan Relatif atas Depresiasi yang Dilaporkan dan Pengeluaran Modal untuk Pengambilan Keputusan Investasi Widaninggar, Nanda; Sumarni, Murti
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1243

Abstract

Investors conducted that earnings was one of the stock’s price indicators. The substitution of accrual basis accounting information to cash basis accounting information was such a big issue since there were much critical ideas across accrual basis accounting information. The aim of this research was to recognize the impact of that substitution, by comparing the earnings in predicting the stock’s price when depreciation was included and when it was substituted by capital expenditure. Linier regression model, the comparation of determination coefficient (R2) between two equations and p-value were used to test the hypothesis and to determine the significance level of the model. This research’s samples were the manufactured companies listed in Indonesia Stock Exchange which was consistenly listed in the crisis period, from 1997-2002 and 2008-2013 and it was found that accrual basis depreciation had more information content than cash basis capital expenditure component that could not indicate the stock’s price.

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