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Articles 165 Documents
Pengaruh Cost Saving, Time Saving Dan Trust Terhadap Purchase Intention Melalui Perceived Value Pada Konsumen Ilya Nafilah
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 2 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i2.2145

Abstract

This study aims to determine the effect of cost saving, time saving and trust on purchase intention through perceived value. This research was conducted on consumers of Wedang Uwuh Beverage in Imogiri Bantul Yogyakarta. The results of this study indicate: 1) Cost Saving has a positive effect on Perceived Value, 2) Cost Saving has a positive effect on Purchase Intention, 3) Time Saving has a positive effect on Perceived Value, 4) Time Saving has a positive effect on Purchase Intention, 5 ) Trust has a positive effect on Perceived Value, 6) Trust has no positive effect on Purchase Intention, 7) Perceived Value has a positive effect on Purchase Intention.Keywords: Cost Saving, Time Saving, Trust, Purchase Intention, Perceived Value
The Effect Corporate Social Responsibility (CSR) And Good Corporate Governance (GCG) To Earning Per Share (EPS) Tri Siwi Nugrahani; Yora Tri Tunggal Dewi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 1 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i1.2635

Abstract

This study examines Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Earning Per Share (EPS) in Companies Listed in the Jakarta Islamic Index (JII). Corporate Social Responsibility covers the company's activities related to the economy, social, and environment while Good Corporate Governance covers the company's ownership of commissioners, independent commissioners, board of directors, audit committee and audit quality. The research sample was 20 companies at JII during the 2018-2020 period so that the total observations were 60 companies. Data analysis technique with multiple linear regression. The results of the study prove that CSR and GCG in the form of a board of directors have a significant effect on EPS.Keywords: CSR, GCG, EPS
Pengaruh Pengawasan, Beban Kerja, Dan Pengembangan Karir Terhadap Kepuasan Kerja Karyawan Tika Andri Yaningsih; Endang Triwahyuni
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 1 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i1.2636

Abstract

This study aims to determine the effect of supervision, workload, and career development on job satisfaction of employees of PT Guna Teguh Abadi (GTA) at JTB-Project Bojonegoero, East Java. The research sample was taken using the Propionate stratified random sampling technique with a total of 73 employees. Data collection techniques were carried out by means of interviews and questionnaires. The analysis technique used in this study uses multiple linear regression analysis with the help of SPSS 21.0 for windows. The results showed that the variables, namely supervision (X1), workload (X2), and career development (X3) were partially and simultaneously affected by job satisfaction (Y), thus all of them supported the four hypotheses. the most dominant influence on job satisfaction.Keywords: Supervision, Workload, Career Development, Job Satisfaction.
Perspektif Pengembangan Digital Talent Era Industri 4.0 Veronica Novelia Pretty Puji Hartati; Axel Giovanni
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 1 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i1.2637

Abstract

The industrial revolution 4.0 creates a new space for the workforce to be able to compete and compete in the global world. Technological developments in the digital world have given birth to a new paradigm and innovation for employee talent development. This study aims to offer a conceptual framework for digital talent development in the era 4.0. This research was conducted using a literature study method through reference to articles related to the topics discussed. The results of the study found that in facing the industrial era 4.0 where digital transformation occurred, companies need to carry out various programs and policies that support employee talent development such as, training and development, encouraging employee competence, re-skilling, up-skilling. Creating a skilled workforce that is able to adapt to the world is the key to achieving the company's success. In this study, the authors also suggest conducting further empirical and quantitative research on management approaches in the context of industry 4.0. Keywords: digital talent, human resource development, talent management, industry 4.0
Pengaruh Perceived Usefulness, Trust dan Perceived Risk Terhadap Purchase Intention Pengguna Shopee Viorendra Anggi Irvania
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 1 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i1.2644

Abstract

This study aims to examine the effect of perceived usefulness, trust, and perceived risk on purchasing intention. This research was conducted on 100 respondents of Shopee users in MAN 1 Gunungkidul students. The data was collected by distributing questionnaires using a 1-5 point Likert scale to measure 12 indicators. The analysis technique used in this research is descriptive analysis. The results of this study indicate: 1) Perceived Usefulness, Trust and Perceived Risk have a positive effect on Purchase Intention 2) Perceived Usefulness has a positive effect on Purchase Intention 3) Trust has a positive effect on Purchase Intention 4) Perceived Risk has a positive effect on Purchase Intention.Keywords : Perceived Usefulness, Trust, Perceived Risk, Purchase Intention
Evaluasi Kinerja Sistem Layanan Administrasi Berbasis Online (SILABO) di Fakultas Ekonomi UST Jajuk Herawati; Risal Rinofah
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 1 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i1.2645

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja Sistem Layanan Administrasi Berbasis Online (SILABO) yang diterapkan di FE UST. Kinerja SILABO akan diukur berdasarkan persepsi Kepuasan Penggunanya dengan menggunakan variabel penentu: Persepsi Kemudahan Penggunaan, Persepsi Kegunaan, dan Ketepatan Waktu. Hasilnya diharapkan dapat menjadi masukan pengambilan kebijakan bagi pengelola sistem informasi yang ada di Fakultas Ekonomi UST. Tahapan penelitian dilakukan dengan pengumpulan data melalui penyebaran kuesioner kepada responden yang merupakan mahasiswa FE UST sebanyak 200-300 mahasiswa. Kuesioner yang digunakan akan di uji validitas dan reliabilitasnya. Sementara data yang akan di uji terkumpul kualitasnya dengan uji asumsi klasik sebelum penarikan kesimpulan hipotesis menggunakan teknik analisis regresi berganda. Berdasarkan telaah literatur, faktor-faktor yang mempengaruhi Kepuasan Penggunaan teknologi antara lain: Persepsi Kemudahan, Persepsi Kegunaan dan Kualitas Layanan. Hasil penelitian menunjukkan bahwa hanya Persepsi dan Kemudahan dan Kualitas Layanan yang mempengaruhi Kepuasan Penggunaan teknologi SILABO FE UST.Keyword: Persepsi Kemudahan, Persepsi Kegunaan, Kualitas Layanan, Kepuasan Pengunaan.
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.

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