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AKMENIKA
Published by Universitas PGRI Yogyakarta
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 19 No. 2 (2022): AKMENIKA" : 6 Documents clear
Pengaruh Moralitas Individu, Budaya Organisasi, Dan Pengendalian Internal Terhadap Kecurangan Akuntansi Rahandhika Ivan Adyaksana; Lia Nadia Sufitri
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.3720

Abstract

Fraud cases have always been the subject of fierce debate, especially with the emergence of cases that occurred in Indonesia, especially the latest ACFE resport regarding fraud case schemes that often accur in Indonesia in 2019. Overall,the purpose of this research is to examine individual studies of ethics, organizational culture and internal controls towards accounting  farud. The population of this study are civil servants (PNS) and ordinary daily workers (THL) who work at the BKAD office in the DIY sector. The sample of this research is 80 people. The sampling method in this research is random sampling. The data  used in this research were carried out as primary data by directly visiting the BKAD secretariat and distributing questionnaires. The treatment method used is multiple linear regression. Based on the result of the research, it can be concluded that the variables of personal ethics (X1), organizational culture (X2), and internal control (X3) have a negative effect on accounting fraud (Y).
Determinan Akuntabilitas Pengelolaan Dana Desa Anandita Zulia Putri; Helda Endardika; Ningrum Pramudiati; Lulu Amalia nusron
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.3825

Abstract

This research is useful in assessing the influence of human resource competence, community participation, government internal control system, and accessibility of financial reports have an impact on village fund management accountability. The research uses quantitive data. The population in this research is 7 sub-districts in the Kulon Progo regency with 50 villages. The sample of this research is 168 respondents using the purposive sampling technique. The analytical method used is multiple linear regression with SPSS version 26. This research reveals that human resource competence, community participation, government internal control system, and accessibility of financial reports positively impact village fund management accountability
Pengaruh Keahlian, Kepercayaan, Daya Tarik, Keakraban, Kesukaan, dan Kesamaan Influencer Tiktok terhadap Keterikatan Merek Kasnowo; Ramadan Gibrihi; Anindita Imam Basri
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4155

Abstract

This study has the effect of expertise, trust, attar ctiveness, familiarity, liking, and similarity of TikTok influencers on brand engagement. The research was conducted in the Special Region of Yogyakarta in 2022. The population of this study were all TikTok users in Yogyakarta. The sample of this research is 140 respondents. The sampling technique in this study used a non-probability sampling technique using a purposive sampling method and this study used multiple linear regression analysis. The results of this study obtained the following regression equation. The results of this study prove that expertise has a positive and significant effect on brand attachment, trust has a positive and significant effect on brand attachment, attractiveness has a positive and significant effect on brand attachment, familiarity has a positive and significant effect on brand attachment, liking has a positive and insignificant effect on engagement. brand, and similarity has a positive and significant effect on brand attachment. The results of the study of six independent variables have a simultaneous influence on buying interest. This study is explained by the adjusted R Square of 43.3%.
Triangular Theory Of Love Vs Conditional Integration Theory Of Love Untuk Penelitian Pemasaran Galuh Mira Saktiana
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4171

Abstract

Marketing research adopts many theories derived from psychology. The theory that is widely used for marketing research on the construct of brand love is the Triangular Theory of Love, where this theory discusses interpersonal love in which there are three components, namely intimacy, passion and commitment. This paper provides evidence that the theory turns out to have weaknesses that can be answered by the Conditional Integration Theory of Love and is a complement to the previous one, where this theory says that customer love is influenced by the desire to integrate with an object and the reality of integration with the object. Some of the existing weaknesses can be improved by the Conditional Integration Theory of Love, including the intimacy component which is more suitable for two-way relationships, then the commitment component leads to normative moral obligations. The love that occurs between the consumer and the brand is a one-way love, not a two-way give-and-take relationship. Therefore, a more appropriate theory for marketing research, especially brand love is the Conditional Integration Theory of Love.
Analisis Faktor Yang Memengaruhi Wajib Pajak Untuk Melakukan Tax Evasion Widyasari; Syanti Dewi; Nataherwin
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4172

Abstract

This study aims to evaluate the effect of tax justice, money ethics, understanding of taxation, tax rates and tax sanctions on tax evasion. Tax evasion in Indonesia is an important problem that is being faced by the tax apparatus. Even though there are laws and regulations, there are still taxpayers who commit tax evasion. This research can help the government, so that they know the factors that can significantly influence tax evasion. This research method is measured using the SmartPLS version 3 data processing program which refers to the value generated by Cronbach's alpha and composite reliability, with 75 respondents as research subjects from UMKM taxpayers . The results of this study indicate that the variables of tax justice, money ethics, tax rates have a significant positive effect on tax evasion. While the understanding of taxation does not have a significant negative effect, and tax sanctions have a significant negative effect. The implication of this research is that the hypothesis of tax justice and understanding of taxation is rejected, and the hypothesis of money ethics, tax rates, and tax sanctions are accepted.
Pengaruh Karakteristik Individu, Karakteristik Pekerjaan, dan Karakteristik Organisasi Terhadap Kepuasan Kerja Pegawai Pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bantul Yogyakarta Yati Suhartini
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4280

Abstract

The goal of this study is to find out how the individual characteristic, job characteristic,organizational characteristic toward employee job satisfaction in Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bantul. This study is a quantitative approach. Populations of this reseach are all employee in Dinas Tenaga Kerja dan Transmigrasi Bantul, totally 61 respondent. Technique of data collection is conducted by questionnaire and analyzed by using a variety of linear regressions.This analysis's findings indicate that the individual characteristic value of the regression coefficient is 0,407 and significant 0,008 (<0,05). The job characterictic has a significant and positive impact on job satisfaction with regression coefficient value is 0,312 and significant 0,036 (<0,05). The organizational characteristic has a positive and significant effect on job satisfaction with regression coeffisient value is 0,443 and significant 0,022 (<0,05). Test-F shows that individual characteristic, job characteristic, organizational characteristic significant effect on job saticfaction, evidenced by result test F 28.483 and significant Test F 0,000 (<0.05). The adjusted R2 amountto 0,579 which means 57,9 % of job satisfaction are influence by individual characteristic, job characteristic, organizational characteristic.

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