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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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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%.
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.
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 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.    
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    

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