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AKMENIKA
Published by Universitas PGRI Yogyakarta
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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 Moralitas, Budaya Lingkungan dan Kepercayaan pada Otoritas Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus di Kabupaten Karawang) Adinda Noviyanti Lukmansyah; Septiawati, R.; A. Sujaya, F
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.v22i1.7769

Abstract

KPP Pratama Karawang mengalami penurunan laporan SPT yang sangat drastis dalam UMKM pada tahun 2019-2024, yang disebabkan karena fokus utama kabupaten karawang terletak pada industri distribusi bukan lagi di sektor UMKM. Tujuan penelitian untuk menganalisis pengaruh moralitas, budaya lingkungan, dan kepercayaan pada otoritas pajak. Metode penelitian ini menggunakan kuantitatif. Penelitian ini menggunakan data primer, yang diperoleh melalui google formulir yang dibagikan kepada UMKM di Kabupaten Karawang. Dalam penelitian ini populasi sejumlah 177.022 UMKM yang tercatat di KPP Pratama Karawang pada tahun 2024. Sampel yang diperoleh menggunakan teknik purposive sampling, menghasilkan 100 wajib pajak yang sesuai berdasarkan kriteria yang telah ditetapkan oleh peneliti. Analisis data dilakukan menggunakan SmartPLS, dengan tahapan uji outer model, inner model, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa moralitas dan budaya lingkungan berpengaruh negatif kepada kepatuhan wajib pajak UMKM, sementara kepercayaan pada otoritas pajak berpengaruh positif terhadap wajib pajak UMKM.  
Dampak Pelatihan dan Penggunaan Teknologi Digital terhadap Motivasi Kerja dan Produktivitas Kerja Generasi Z Karyawan Perusahaan Swasta di Yogyakarta Handoko, Sigit; Sakti, Syahria Anggito; Purwanti, Ari Retno
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.v22i1.7789

Abstract

To analyze the impact of training and the use of digital technology on work motivation and work productivity of Generation Z employees of private companies in Yogyakarta. The study used a sample of 385 employees of private companies in Yogyakarta. Data collection methods using questionnaires and observations. Data analysis methods using quantitative. Research Results–Digital technology training has a significant and positive impact on work motivation, The use of digital technology significantly and positively impacts work motivation, Training and use of digital technology together have a significant impact on work motivation, Digital technology training has a positive and significant impact on work productivity, The use of digital technology has a significant negative impact on work productivity, and Training can increase productivity, the use of digital technology may require further adjustments or additional training so as not to harm work productivity.
Pengaruh Stres Kerja, Beban Kerja dan Lingkungan Kerja terhadap Turnover Intention pada Karyawan Bagian Produksi Hanum Indriati, Inayat; Dyah Herdiany, Hapsari; Satya Putri, Aulia
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of work stress, workload, work environment, and turnover intention. This research was conducted in June 2023 – October 2023 at sugar factory in Yogyakarta. This research is a quantitative research with the number of respondents 67 employee and the sampling technique using simple random sampling. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially work stress and workload has a positive effect on turnover intention. The work environment has a negative effect on turnover intention. Simultaneous test results show that work stress, workload and work environment have a significant effect on turnover intention.
Pengaruh Kualitas Layanan Elektronik dan Kepercayaan terhadap Loyalitas Pelanggan Shopee: Kepuasan Sebagai Variabel Mediasi Fikri Farhan; Alif Muhammad Wiken Alamsyah Putra; Slamet
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8382

Abstract

Shopee is the leading e-commerce platform in Indonesia in terms of user base. However, amid increasing competition and a declining trend in visitor numbers, maintaining customer loyalty has become a critical challenge. This study aims to examine the influence of electronic service quality and trust on customer loyalty, with satisfaction as a mediating variable. Data were collected through an online questionnaire distributed to 270 respondents in D.I. Yogyakarta who are active users of the Shopee application. The data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique, employing the SmartPLS 4.1.0.2 software. The findings reveal that both electronic service quality and trust have a positive effect on customer satisfaction. Trust and satisfaction also positively influence customer loyalty. However, electronic service quality does not have a direct effect on loyalty, but rather an indirect effect through satisfaction. These findings underscore the importance of building trust and ensuring customer satisfaction to sustain loyalty in the competitive e-commerce industry.
Nilai Perusahaan pada Industri Consumer Goods Non-cyclical: Perspektif Teori Agensi Fachrunnisa, Zidni Husnia; Zulia Putri, Anandita; Pramudiati, Ningrum; Laraswati, Aisya
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8546

Abstract

This study aims to empirically test whether family ownership, profitability, and dividend policy are factors that influence firm value in the non-cyclical consumer sector. Agency theory is used as the underlying theory in this study. This quantitative study uses secondary data derived from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling with certain criteria. Data analysis used multiple linear regression with SPSS statistical tools. The results of this study empirically prove that family ownership and profitability have a positive effect on firm value. Meanwhile, dividend policy has no effect on firm value. Firm value can increase with increasing family ownership and increasing profitability. A limitation of this study is that the three independent variables used only have a small effect on the dependent variable. Suggestions for further research include adding more years of research and other independent variables to increase the influence on the dependent variable
Pengaruh Budaya Organisasi dan Kepuasan Kerja terhadap Kinerja Karyawan PT X Ratna Ningsih, Sari; Wangsit Supeno
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8568

Abstract

The main instrument used was a questionnaire, and the data were analyzed using multiple linear regression. This study analyzes the influence of organizational culture and job satisfaction on employee performance at PT Easton Urban Kapital. Using a quantitative survey method with 52 respondents, data were collected through questionnaires and processed using multiple linear regression. And he research sample consisted of 52 respondents selected through purposive sampling The results indicate that organizational culture has a positive and significant effect on employee performance, while job satisfaction alone does not show a significant impact. However, when both variables are considered simultaneously, they significantly improve performance. These findings suggest that a strong organizational culture, supported by job satisfaction, is essential for enhancing productivity and sustaining a healthy work environment.
Pengaruh Disiplin Kerja dan Budaya Organisasi terhadap Kepuasan Kerja Pegawai Dinas Ketahanan Pangan Kabupaten Gowa Muhaimil Sulhaid; Anwar; Tenri Sayu Puspitaningsih Dipoatmodjo; Agung Widhi Kurniawan; Rahmat Riwayat Abadi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8659

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh parsial dan simultan dari disiplin kerja dan budaya organisasi terhadap kepuasan kerja pegawai pada Dinas Ketahanan Pangan Kabupaten Gowa. Dalam penelitian ini, populasi yang diteliti berjumlah 33 karyawan yang sekaligus dijadikan sampel. Metode yang digunakan adalah pendekatan kuantitatif. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan menggunakan Statistical Product Servive Solution (SPSS). Hasil penelitian menunjukkan bahwa secara parsial terdapat pengaruh positif dan signifikan disiplin kerja dan budaya organisasi terhadap kepuasan kerja pegawai pada Dinas Ketahanan Pangan Kabupaten Gowa. Kemudian secara simultan terdapat pengaruh signifikan disiplin kerja dan budaya organisasi terhadap kepuasan kerja pegawai pada Dinas ketahanan Pangan Kabupaten Gowa.
Organizational Learning, Inovasi Organisasi, Manajemen Pengetahuan, dan Kinerja Organisasi Sudrajat, Sudrajat; Astarika, Rina
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8668

Abstract

This empirical research aims to determine the relationship between organizational learning, organizational innovation, knowledge management, and organizational performance in manufacturing and service companies. 197 data that can be analyzed using SPSS. The findings of this study: organizational learning has a direct and positive effect on knowledge management in manufacturing and service companies. Organizational learning and knowledge management directly influence organizational innovation. While organizational learning and organizational innovation directly affect organizational performance. Knowledge management and organizational learning affect organizational performance indirectly through organizational innovation. 
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan (ROA) Nugrahani, Tri Siwi; Susanti, Lisa; Junaidi; Purnama, Hari; Lestari, Tias Budi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8694

Abstract

The development of the company cannot be separated from governance, especially related to the achievement of financial performance. Similarly, for 45 companies as a sample of this study, using the purposive sample method, namely companies listed on IDX in 2020-2022 and companies that compile Corporate Social Responsibility reports. This study proves that governance such as the board of directors and the audit committee play a significant role in determining the company's strategy, including financial performance. In addition, the corporate social responsibility activities disclosed are also able to affect the company's financial performance. However, corporate governance in the form of independent commissioners and institutional shareholding is not able to affect financial performance. This study is limited to mining companies, so it is necessary to re-test in other sectors to compare whether or not the results are consistent with governance and CSR issues related to financial performance.
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.

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