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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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Locus of Control, Independensi, dan Audit Tenure sebagai Faktor Penentu Kualitas Audit Pronosokodewo, Baniady Gennody; Tkela, Melianus E.; Permatasari, Vitta Dwi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7086

Abstract

This research aims to examine the effect of locus of control, independence, and audit tenure on audit quality. The population in this study is a Public Accounting Firm (KAP) in Yogyakarta. The sample in this study were 62 respondents who were external auditors at the Yogyakarta KAP. The sampling technique was determined by the snowball sampling method. The analytical method uses: descriptive statistics, qualitative data testing and hypothesis testing. The results of this study indicate that locus of control, independence, and audit tenure have a positive significant on audit quality.
The Impact of eWOM and Celebrity Endorsements on Cosmetic Purchase Intentions: Mediated by Brand Image Fikri Farhan; Wali, Safianti
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7463

Abstract

Despite its popularity, Emina, a cosmetic product, has yet to break into the league of top brands. Therefore, this research aims to investigate the factors influencing consumer purchase intention. Specifically, the study examines the direct and mediated effects of electronic word of mouth and celebrity endorsement on purchase intention, with brand image as a mediating factor. The study involved 200 respondents selected through a non-probability sampling method using purposive sampling techniques. Data collection was conducted using a questionnaire distributed via Google Forms. The analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the research model, and hypothesis testing was carried out using the Smart PLS version 3.2.9 analysis tool. The findings reveal that electronic word of mouth and celebrity endorsement positively and significantly impact brand image. Electronic word of mouth alone does not influence purchase intention, while celebrity endorsement and brand image positively and significantly affect purchase intention. Furthermore, electronic word of mouth and celebrity endorsement positively and significantly impact purchase intention when mediated by brand image.
Determinan Pencegahan Fraud dalam Pengelolaan Dana Desa Adhivinna, Vidya Vitta; Cinde Sanjiwani, Agni; Umam, M. Sulkhanul
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7629

Abstract

This study aims to examine the impact of personnel competence, internal control systems, whistleblowing, and organizational culture on the prevention of fraud in the management of village funds in 13 villages in Kapanewon Playen, Gunungkidul Regency. The sample was selected using a non-probability purposive sampling method, involving 92 respondents, including village heads, secretaries, treasurers, planners, irrigation officers, finance staff, planning staff, and heads of village consultative bodies in the 13 villages of Kapanewon Playen. Data were collected through questionnaires distributed to all respondents. Data analysis was conducted using multiple linear regression with IBM SPSS 25 software. The study's results indicate that personnel competence and internal control systems do not affect fraud prevention in the management of village funds, while the whistleblowing system and organizational culture have a positive impact on fraud prevention in the management of village funds. These findings are expected to be a consideration in efforts to enhance fraud prevention in the management of village funds.  
Analisis Dynamic Capability Untuk Efektivitas Pengelolaan Persediaan Dalam Penggunaan E-commerce Fahktur Rokhmah, Ainur; Fahriani, Dian
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7652

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dan strategis dalam pembangunan ekonomi nasional. Media elektronik atau e-commerce adalah salah satu sarana untuk meningkatkan bisnis mereka. Tujuan dari penelitian ini adalah untuk menganalisis efektivitas manajemen persediaan dalam penggunaan e-commerce. Dengan beberapa rumusan masalah, salah satunya adalah faktor apa saja yang mempengaruhi penggunaan e-commerce. Penelitian ini menggunakan metode pendekatan deskriptif kualitatif dengan mengumpulkan data melalui wawancara. UMKM yang digunakan dalam penelitian ini adalah UMKM Erna Rajut yang bergerak di bidang kerajinan.
Pengaruh Sikap, Persepsi Keamanan, Dan Kepercayaan Terhadap Minat Penggunaan Pinjaman Online Pada Anggota Kelompok Tani Warsono, Khodijah; Adi Wibowo, Purwo
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7669

Abstract

This study aims to analyze the effect of attitudes, perceived security, and trust on interest in using online loans for farmer group members. The object of research is members of farmer groups in the Pakis Aji sub-district area who have and have not taken online loan credit. Data was obtained through a survey method and using cluster sampling technique so that a sample of 100 respondents was obtained. The results of this study indicate that attitude has no effect on interest in using online loans, while perceived security and trust have a significant positive effect on interest in using online loans.
Determinan Akuntabilitas Kinerja Instansi Pemerintah Putri, Anandita; Budi Partiningsih, Diah; Fachrunnisa, Zidni Husnia; Adyaksana, Rahandhika Ivan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7699

Abstract

This research was carried out to examine the factors that influence the accountability of government agency performance. Accountability for the performance of government agencies is the obligation of every government agency to account for its performance to the public. This accountability includes the results achieved, processes and resources used. Factors in implementing performance-based budgeting, human resource competence and religiosity together can create a government that is better, cleaner and more accountable to the public. The research subject is the Regional Apparatus Unit in Gunungkidul Regency. There are 19 institutions and agencies that received an "A" rating in the 2022 Government Institution Performance Accountability Report, with a total of 114 samples selected using objective sampling techniques. Information is collected via questionnaires. The analysis shows that the implementation of performance-based budgeting and HR capabilities have a significant impact on the accountability of government agency performance, while religion has no influence. The results of the study concluded that increasing the implementation of performance-based budgeting and human resource capabilities can increase the accountability of the performance of government institutions, while the level of religiosity does not have a significant impact.
Faktor Penentu Loyalitas Pelanggan Gojek Di Kota Yogyakarta: Peran Citra Merek, Kualitas Pelayanan, Dan Kepercayaan Dengan Kepuasan Sebagai Mediator Ningrum, Natalia Ratna; Yogik, Muhamad Azrul
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7703

Abstract

The main objective of this study is to find out how customer happiness mediates the relationship between Gojek brand image, service quality, and customer trust. The location of this study is Yogyakarta. A total of one hundred people participated in this quantitative study, which used a random sampling technique. Questions were asked to collect information. We used PLS (Partial Least Squares) to view the data. Although customer satisfaction is positively influenced by brand image and service quality, none of these factors contribute to consumer loyalty, according to the study findings. Customer trust does not affect customer satisfaction or loyalty. Customer happiness has been shown to mediate the relationship between brand image and service quality on customer loyalty. Although data is limited, customer satisfaction appears to link customer trust and loyalty.
Pengaruh Green Banking Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Maulana, Moch. Ganjar; Muzayyanah; Indriyani, Rinni; Sari, Fitriya
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7720

Abstract

This study examines the effect of the implementation of Green Banking on company value with profitability as a mediating variable in IKBI member banks in 2022. The background of this research is motivated by the strategic role of the banking sector in supporting economic growth and environmental sustainability. Secondary data was taken from the financial statements of 15 IKBI member banks during the 2019–2022 period. The analysis was carried out by multiple linear regression and path analysis to test the relationship between Green Banking, profitability (measured by ROA), and company value (measured by PBV). The results of the study show that Green Banking activities have a significant positive effect on profitability and company value. The increase in green activities at banks contributes to the increase in ROA, which further increases the value of the company directly or indirectly. These findings support a signal theory that transparency in sustainability implementation can.
Peran Profesi Akuntan Dalam Meningkatkan Ketahanan Keuangan Di Era VUCA (Analisis Bibliometrik) Nabila, Bilqist; Yuhertiana, Indrawati
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7731

Abstract

This study aims to analyze the development of publications, trends, and dynamics related to the topic of the Accounting Profession and Financial Resilience in the VUCA (Volatility, Uncertainty, Complexity, Ambiguity) Era from 2020 to 2024. Additionally, it seeks to identify the scientific articles with the highest number of publications on this topic. Data was collected using the Publish or Perish application with the Google Scholar database. The implemented criteria included article titles, abstracts, and keywords within the 2020-2024 timeframe. The search process yielded 200 articles, which were then processed using VOSviewer software, resulting in 85 articles relevant to the topic of the Accounting Profession and Financial Resilience in the VUCA Era. Furthermore, through variable selection in VOSviewer, 24 variables were identified that relate to the role of the accounting profession in financial resilience in facing the VUCA era. This study highlights the positive development of publications on this topic, making it an interesting subject for further research.  
Pengaruh Sikap Wajib Pajak, Program Pemadanan NIK Menjadi NPWP dan Penegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada Wajib Pajak UMKM Kabupaten Karawang Di KPP Pratama Karawang) Mila Maulida; Septiawati, Rohma; Sujaya, Fista A.
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7768

Abstract

Salah satu alasan utama rendahnya terpenuhinya wajib pajak UMKM yaitu masih belum optimalnya kontribusi pajak pada sektor UMKM disebabkan karena UMKM belum dianggap sebagai sektor utama di Karawang, dimana sebagian besar fokus terletak pada industri distribusi. Penelitian ini memiliki tujuan untuk mengetahui pengaruh sikap wajib pajak, program pemadanan NIK menjadi NPWP, dan penegasan sanksi pajak terhadap kepatuhan wajib pajak UMKM. Penelitian ini menerapkan metode kuantitatif yang mencakup populasi sebanyak 177.022 wajib pajak UMKM yang terdaftar di KPP Pratama Karawang. Sampel ditentukan menggunakan perhitungan slovin yang menghasilkan 99 sampel. Teknik penentuan sampel berupa purposive sampling. Analisis data dilakukan menggunakan SmartPLS, dengan tahapan analisis pengujian outer model, inner model, dan uji hipotesis. Hasil penelitian menunjukkan bahwa sikap wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Program pemadanan NIK menjadi NPWP juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sementara itu, penegasan sanksi pajak berpengaruh negatif yang tidak signifikan terhadap kepatuhan wajib pajak UMKM.  

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