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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 165 Documents
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Determinan Keberlanjutan UMKM Melalui Digitalisasi Marketing, Literasi Keuangan, Inklusi Keuangan, dan Dukungan Pemerintah Anandita Zulia Putri; Rafika Nur Astuti; Lulu Amalia Nusron
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 2 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i2.5172

Abstract

The research aims to examine the effect of digital marketing, financial literacy, financial inclusion, and government support on the sustainability of MSMEs. This study method is quantitative using primary data. Purposive sampling is the sampling technique of choice. The number of samples obtained was 157 MSMEs in the Special Region of Yogyakarta. Analysis of the resulting data using multiple linear regression using the SPSS program. The study results show that digital marketing, financial literacy, financial inclusion, and government support positively affect the sustainability of MSMEs.
Analisis Pengaruh Kemampuan Komunikasi Pemimpin, Kompetensi Individu Pemimpin dan Motivasi Terhadap Kinerja Karyawan pada Industri Biro Jasa Tour & Travel di Makassar Murniady Muchran
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 2 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i2.5317

Abstract

This study intends to analyze the effect of communication skills of leaders, individual competence of leaders and motivation on employee performance either partially or simultaneously. This research is quantitative research with multiple linear regression analysis techniques carried out by utilizing the help of the SPSS program. Data collection techniques using questionnaires and interviews as complementary data sources. Samples were taken from employees of 30 tour & travel service bureau companies in Makassar who are members of ASITA. The results of this study concluded that partially the communication skills of leaders, individual competence of leaders and motivation have a positive impact on employee performance. Simultaneously the impact of the leader's communication skills and individual competence of the leader has a positive impact on employee performance.  
Pengaruh Penggunaan Foodstagram Endorsement Terhadap Buying Interest Pada Followers Instagram Kuliner Solo Ilham Karin Rizkiawan; Aulia Uswatun; Latifah Putranti; Doni Hermansyah
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 2 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i2.5334

Abstract

Instagram is widely used by social media users. The level of trust of Instagram followers especially in the culinary sector is very dependent on recommendations from the accounts they followed, so many business people endorse Instagram accounts that have many followers to promote their culinary businesses. This study aims to determine the effect of the dimensions of visibility, credibility, attractiveness,and strength on the buying interest of followers of culinary Instagram accounts in the city of Solo.This research includes quantitative research with a survey approach. The sample in this study was 150 culinary followers in the city of Solo and the sampling technique used was the purposeful Sampling method. The technique for analyzing data in research used reliability testing, validity testing, and multiple linear regression. The results of the study showed that the visibility variable had no significant positive effect on buying interest, while the variables of credibility,attractiveness,strength have a significant positive effect on buying interest.The suggestion in this research is that the culinary foodstagram account admin needs to pay attention to credibility when providing honest and appropriate reviews so that potential consumers do not feel disappointed if what is displayed in the content does not match what is reviewed
Pemanfaatan Digital Marketing Dalam Meningkatkan Penjualan UMKM Di Boyolali Fahman Hadi; Fataqul Ikhsan Dewantara; Dwi Kharisma Wati
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 2 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i2.5369

Abstract

Marketing online is currently in great demand by the public and is one of the media that supports daily operations. Many people are slowly moving from traditional marketing methods to marketing online. Marketing online itself means promoting and promoting a brand or product through the digital world or the internet. Finding and evaluating the advantages of marketing online for boosting MSME sales in Boyolali Regency was the aim of this study. Researchers employed data collection techniques, such as questionnaires and interviews, with SMEs as a sample. The study's target audience consisted of Micro, Small, and Medium-Sized Businesses (MSMEs). Since the study's population is homogeneous, samples can be taken from any population. Using a purposive sample approach, 116 Small, Micro, and Medium-Sized Enterprises (MSMEs) participated in this study as respondents. The instruments used in this study were tested for validity, reliability, and the Classical Assumption Test , autocorrelation test, and heteroscedasticity test) using SPSS version 22. The results of the data analysis were then carried out by hypothesis testing with simple linear regression analysis and T-test to determine the level of closeness of the relationship between the dependent variable and the independent variable.  
Pengaruh Perceived Organizational Support, Reward, Dan Budaya Organisasi Terhadap Kinerja Karyawan Dengan Pemediasi Employee Engagement Adji Sadewo, Setyo; Soni Kurniawan, Ignatius
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5332

Abstract

This study aims to examine the effect of perceived organizational support, rewards, and organizational culture on employee performance by mediating employee engagement among The Hotel Victoria Yogyakarta employees. This research is a quantitative study with a population of The Hotel Victoria Yogyakarta employees. A total of 40 employees whose data was collected using a census questionnaire. Data were analyzed using the SPSS version 23 software application, including multiple linear regression tests and Sobel tests. The results of this study indicate that perceived organizational support and reward have no significant effect on employee performance. Organizational culture has a significant effect on employee performance. Perceived organizational support, rewards, organizational culture, and employee performance have no significant effect on employee engagement. The implications of the research results are discussed in the discussion section.
Analisis Blibiometrik Operating and Economic Exposure Dengan Publish or Perish dan VosViewer Yudhi Prasetiyo; Wisnantiasri, Sila Ninin; Diky Paramitha; Elen Puspitasari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5886

Abstract

This research aims to review comprehensive studies in an exploratory manner regarding operating exposure or economic exposure as an influence of fluctuations in the forex rate or foreign exchange rates on the present value of future cash flows in companies. The sample consists of 100 documents published in the period 2013 to 2023 using the crossref database with the keywords, forex rate, present value (PV), future value cash flow. This research conducted a systematic literature review using a bibliometric approach. Publish or perish and VOSviewer software were used to perform graphical analysis of bibliometric data and visualization of research results. Based on the visualization obtained, there are five types of colors as a clustering of links and relationships in terms of Operating Exposure which are searched in the database based on keywords. The first cluster is red which includes Indonesian stock exchange, earnings, stock price, value relevance, economic value. Then for the green cluster free cash flow and firm value. Then for the yellow cluster corporate governance, cash holding, and firm. Then for the light blue cluster, it is value and future direction. Then for the blue cluster it is rate, risk and overall tax advantages, and the last cluster in purple is net present value, return and cost. Bibliometric analytics can systematically review a number of studies to provide a less biased perspective. This also helps future research by combining research based on connectivity between keywords to better understand operating exposure in terms of company financial management.
Pengaruh Akuntabilitas, Moralitas Individu, Kesesuaian Kompensasi, Pengendalian Intern Dan Partisipasi Masyarakat Terhadap Potensi Fraud Dalam Pengelolaan Dana Desa Adyaksana, Rahandhika Ivan; Lusmino Basia; Putri Wahyuni
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5912

Abstract

The research aims to examine effect of accountability, individual morality, suitability of compensation, internal control and community participation on potential for fraud in managing village funds. The population in this research is aimed at village officials in Playen Distict, Gunung Kidul Regency with a sample of 92 participants. Sampling was done by purposive sampling method. The data use is primary. Analysis research data use multiple linear regression. Based on test results, it shows that the variables of accountability (X1), individual morality (X2), suitability of compensation (X3), internal control (X4) and community participation (X5) have a negative influence on potential for fraud in village fund management (Y).
Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Arista Pradnyani, I Gusti Agung; Pramita Indraswari, I Gusti Agung Ayu; Nila Rahayu
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5914

Abstract

This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy.
Pengaruh Disiplin Kerja, Kepuasan Kerja, Dan Lingkungan Kerja Terhadap Kinerja Karyawan Divisi Konstruksi Pada PT Telkom Akses Yogyakarta Inayat Hanum Indriati; Ratnaningrum, Natalia; Kharisma Putri, Soraya
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5958

Abstract

This research aims to determine the influence of work discipline, job satisfaction, and work environment on performance.This research was conducted in December 2022- December 2023 in the construction division of PT Telkom Access Yogyakarta. This research is quantitative research with a total of 60 employees as respondents and the sampling technique uses saturated samples. Data collection techniques were carried out by means of interviews and questionnaires. The data analysis technique used is multiple linear regression analysis with the help of SPSS 25.0 for windows. The results of this research show that partially work discipline has a positive and significant effect on performance with a regression coefficient of 0.379 and sig 0.003 <0.05. Job satisfaction has a positive and significant effect on performance with a regression coefficient of 0.250 and sig 0.020 <0.05. The work environment has a positive and significant effect on performance with a regression coefficient of 0.126 and sig 0.016 <0.05. Simultaneous test results (F test) show that work discipline, job satisfaction and work environment have a significant effect on performance, as evidenced by the F value of 13.395 and sig 0.000 < 0.05. The influence of work discipline, job satisfaction and work environment is shown by the Adjusted R Square value of 0.387, the remaining 0.613 is influenced by other variables not examined in this research.
Pengaruh Citra Produk, Pengalaman Produk, dan Brand Tribalism Terhadap Loyalitas Produk Pada Produk Thrift Fashion Di Yogyakarta Zalzalah, Guruh Ghifar; Arum Sari, Pinesti Ragil; Farhan, Fikri
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5969

Abstract

This research aims to determine the influence of product image, product experience, and brand tribalism on product loyalty in Thrift Fashion products in Yogyakarta. The study was conducted in the Special Region of Yogyakarta in 2023, with a sample size of 130 respondents. The technique used in this research employed non-probability sampling using purposive sampling method. Data analysis in this research used IBM SPSS Statistics 26 with multiple linear regression analysis technique at a significance level of α = 0.05. The results of the research indicate that partially, product image, product experience, and brand tribalism have a positive and significant effect on product loyalty. Simultaneously, product image, product experience, and brand tribalism have a significant effect on product loyalty. The magnitude of the influence of product image, product experience, and brand tribalism on product loyalty is indicated by the Adjusted R Square value of 56%.

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