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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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Pengaruh Kompensasi, Lingkungan Kerja Non Fisik, Dan Pengembangan Karir Terhadap Retensi Karyawan Pada PT BPRS Madina Mandiri Sejahtera Pradita Nindya Aryandha; Deffani Aksan
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.v21i1.6058

Abstract

This study aims to determine the effect of compensation, non-physical work environment, and career development on employee retention. This research was conducted at PT BPRS Madina Mandiri Sejahtera in 2022. This research is a quantitative study with 40 respondents using a sampling technique, namely the saturated sampling technique. Data collection technique is done by distributing questionnaires. The analysis technique used is multiple linear regression analysis. The results showed that partially compensation had a positive and significant effect on employee retention. The non-physical work environment has a positive and significant effect on employee retention. Career development has no positive and significant effect on employee retention. The results of the study simultaneously compensation, non-physical work environment, and career development on employee retention.
Pengaruh Komitmen Organisasi, Personal Cost, Dan Tingkat Keseriusan Kecurangan Terhadap Intention Whistleblowing Marwan Daud, Mayang; Tumirin
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.v21i1.6064

Abstract

The purpose of this study is to examine how organizational commitment, personal cost, and the severity of the situation influence the willingness to report violations. This quantitative research involved 74 civil servants employed by regional organizations. A questionnaire using a purposive sampling technique was used to collect data. The SmartPLS version 3 application is used for data processing. The research results show that although organizational commitment and personal cost do not have a significant effect on whistleblowing intentions, the seriousness of the incident has a significant effect on these intentions.
Pengaruh Good Corporate Governance, Reputasi Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Dengan Moderasi Kualitas Audit Novina, Helvira Aprilia; Muhsin; Juanda Astarani
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6236

Abstract

This research is quantitative research which aims to analyze the influence of Good Corporate Governance, auditor reputation, and leverage on the integrity of financial reports with audit quality as a moderating variable. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The data used is secondary data with a purposive sampling method. The data testing techniques used include the classic assumption test, multiple linear regression test, and moderated regression analysis (MRA) test. The research results show that GCG and auditor reputation have no effect, while leverage has a positive effect on the integrity of financial reports. Meanwhile, audit quality is unable to moderate the influence of GCG, auditor reputation, and leverage on the integrity of financial reports. Therefore, companies need to pay attention to factors that can affect the integrity of financial reports, especially related to the company's debt level.    
Peningkatan Kepatuhan Regulasi Melalui Pengembangan Sistem Informasi Keuangan Bagi Badan Usaha Milik Desa Menggunakan Teknologi Berbasis Website Zamzami, Faiz; Aghadiati Fajri, Faridiah; Huda, Irkham; Prasetya Timur, Rudi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6771

Abstract

This study highlights the inability of village-owned enterprises (BUMDesa) to prepare financial reports according to guidelines, indicating a lack of financial accountability. Researchers attempted to develop a web-based platform to generate BUMDesa financial reports following Ministerial Decree Number 136 of 2022. We focus on the perspective of public sector accounting and accounting information systems to respond to research questions. Furthermore, application development considers the research and development (R&D) method and design science via the software development life cycle stages. A total of six BUMDesa contributed to developing this application. The result is a web-based financial reporting application platform that meets these criteria and guidelines. We also provide a platform usage procedure to facilitate its operation. The contribution of this study is to develop a financial information management platform for BUMDesa that emphasizes reporting accuracy and compliance.
Faktor-faktor Yang Memengaruhi Kualitas Audit Klara Immanuel, Giovanni; Salim, Susanto
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6805

Abstract

This research aims to explore the factors influencing an auditor's audit quality. The researcher is interested in conducting an in-depth study to examine the impact of audit tenure, auditor switching, and audit firm size on audit quality. This study is quantitative descriptive research utilizing secondary data derived from financial statements and annual reports of property and real estate sector companies listed on the IDX during 2018–2022. The sample used in this study consists of 168 companies, which were analyzed using IBM SPSS Statistics 25. The results of this study indicate that auditor switching significantly and positively influences audit quality. This suggests that auditor switching serves as a mechanism to maintain a less tight relationship between clients and auditors, thereby preserving auditor independence and ultimately enhancing audit quality. Conversely, audit tenure and audit firm size do not significantly affect audit quality.
Pentingnya Struktur Modal Untuk Meningkatkan Kinerja Keuangan Perusahaan Sub-Sektor Teknologi Budiarto, Dekeng Setyo; Afifah, Nur Firyal
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6158

Abstract

This research aims to determine the impact of investment decision, structure capital, and tax aggressiveness on financial performance.. This type of research is quantitative research that uses secondary data in 2018-2022 periods. The sample used was 44 technology subsector companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with certain criteria. There were 63 data obtained which were used in this research. The hypotheses in this research were analysis uses multiple linear regression. The results of this research show that 1) investment decisions have no significant effect on the company's financial performance, 2) capital structure has a positive significant effect on the company's financial performance, 3) tax aggressiveness have no significant effect on the company's financial performance
Pengaruh Work Life Balance, Job Satisfaction dan Burnout Terhadap Turnover Intention pada Generasi Z Di PT. Rocket Chicken DIY Yanto, Feri; Bandri, Fitri Susilowati
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6582

Abstract

This research aims to determine the influence of work life balance, job satisfaction, and burnout on turnover intention. The respondents in this research were employees of Rocket Chicken Companny Generation Z in the Special Region of Yogyakarta.This research was conducted from February to Mart 2024. This research is quantitative research with a total of 100 respondents with a sampling technique using non-probability sampling with purposive sampling type. Data collection uses a questionnaire distributed. The analysis technique uses multiple linear aggression with the help of SPSS Version 23 for Windows.The research results concluded that work life balance had a negative and significant effect on turnover intention. Job satisfaction has a negative and significant effect on turnover intention. Burnoout has a positive and significant effect on turnover intention. Work life balance, job satisfaction, and burnout simultaneously have a significant effect on turnover intention.This research is interesting to carry out because there is an opinion that Generation Z is a generation that does not have a long-term commitment to the company    
Kompetensi Kerja, Kecerdasan Emosional, Lingkungan Kerja Fisik Terhadap Kinerja Pegawai pada Dinas Pemadam Kebakaran dan Penyelamatan Kota Yogyakarta Wisnu Utomo, Chandra; Herdiany, Hapsari Dyah; Wibowo, Frendy; Yosehana, Lina; Galuh, Aulia
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6664

Abstract

The research results show that there is a positive and significant influence of work competency on employee performance at the Yogyakarta City Fire and Rescue Service. There is a positive and significant influence of emotional intelligence on the performance of Yogyakarta City Fire and Rescue Service employees. There is a positive and significant influence of the physical work environment on the performance of Yogyakarta City Fire and Rescue Service employees. There is a positive and significant influence of work competency, emotional intelligence, and physical work environment on the performance of Yogyakarta City Fire and Rescue Service employees.
Studi Sikap Konsumen dalam Berbelanja Online di Jakarta dengan Kepercayaan sebagai Variabel Mediasi Ferditan, Jesslyn; Ruslim, Tommy Setiawan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6710

Abstract

The aim of this research is to determine the influence of relative advantage and EWOM on consumer attitudes towards online shopping in Jakarta with trust as a mediating variable. The technique used in this research is non-probability sampling with a purposive sampling approach. The respondents sampled in this research were 172 consumer respondents who had shopped online and lived in Jakarta. The data analysis method in this research uses the SmartPLS program version 4.1.0.0. The research results show that relative advantage and EWOM have a positive and significant influence on trust and attitudes, trust has a positive and significant influence on attitudes, trust can mediate the positive and significant influence between relative advantage and EWOM on attitudes.
Pengaruh Beban Kerja, Lingkungan Kerja, Kompensasi dan Pengembangan Karir Organisasi terhadap Kepuasan Kerja Karyawan di PT. Beton Prima Indonesia Wahyu Apiyanto, Muhammad; Setyariningsih, Eny; Kasnowo, Kasnowo
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6799

Abstract

This study aims to determine the Effect of Workload, Work Environment, Compensation and Organizational Career Development on Employee Job Satisfaction at PT Beton Prima Indonesia, either partially or simultaneously. The samples in this study were 44 employees. The method of determining the sample in this study uses a saturated or census sample. Data collection was carried out by distributing questionnaires. The data analysis technique uses multiple linear regression analysis with the help of the IBM SPSS program. The results showed that workload (X1) partially had no effect on employee job satisfaction (Y) with a t count -0.241 <t table 2.022 with a significance level of 0.811. The work environment (X2) has no partial effect on employee job satisfaction (Y) with a t count of 1.411 < t table of 2.022 with a significance level of 0.166. Compensation (X3) has a partial effect on employee job satisfaction (Y) with a t count of 23,425 > t table of 2.022 with a significance level of 0.001. Career development (X4) has no partial effect on employee job satisfaction (Y) with a t count of 0.053 <t table of 2.022 with a significance level of 0.958. Workload (X1), work environment (X2), compensation (X3) and career development (X4) simultaneously influence employee job satisfaction (Y) with an F count of 197.722 > F table of 2.612 and a significance level of 0.001.

Page 13 of 17 | Total Record : 165

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