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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 175 Documents
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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.
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.
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.
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.
PENGARUH LOKASI PERSEPSI HARGA DAN KERAGAMAN PRODUK TERHADAP MINAT BELI PADA PASAR TRADISIONAL KERENENG KOTA DENPASAR Artini, Ni Made Mini; Pratama, Oktavianus Sumardana; Rusmayanthi, Kadek Intan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.8516

Abstract

Purchase interest reflects consumer engagement and the likelihood of acquisition. Despite the enduring popularity of traditional markets, the Kereneng Traditional Market in Denpasar faces declining consumer interest due to challenges in market organization, price-quality discrepancies, and limited product assortments. This study aims to analyze the impact of location, price perception, and product diversity on purchase interest at the Kereneng Traditional Market. Using a quantitative methodology, the research sampled 100 consumers who had visited the market more than twice. Data were analyzed using validity and reliability tests, classical assumption evaluations, multiple linear regression, F-tests, and t-tests. The findings reveal that location, price perception, and product variety exert significant effects on purchase interest, both simultaneously and partially. These results suggest that optimizing market layout, maintaining price-quality alignment, and diversifying product offerings are critical strategies for revitalizing consumer engagement at the Kereneng Traditional Market.
PENGARUH FREE CASH FLOW, CURRENT RATIO, DAN RISIKO BISNIS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Suci Nengsia; Anwar; Annisa Paramaswary Aslam; Muh Ichwan Musa; Abdul Rahman
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.9013

Abstract

Penelitian ini bertujuan menganalisis pengaruh Free Cash Flow, Current Ratio, dan Risiko Bisnis terhadap kebijakan dividen pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan sampel bank konvensional dan syariah yang dipilih melalui purposive sampling.Analisis data dilakukan menggunakan regresi data panel, meliputi uji statistik deskriptif, uji Chow, uji Hausman, uji Lagrange Multiplier, serta pengujian parsial (uji t), simultan (uji F), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa Free Cash Flow dan Current Ratio berpengaruh positif dan signifikan terhadap kebijakan dividen, sedangkan Risiko Bisnis berpengaruh negatif dan signifikan. Temuan ini mengindikasikan bahwa ketersediaan kas dan likuiditas mendorong pembagian dividen, sementara tingginya risiko bisnis menurunkan kecenderungan perusahaan dalam membagikan dividen.
ANALISIS BIAYA DALAM OPTIMALISASI LABA USAHA PADA CV. AGUNG UTAMA SPORT DI KOTA MAKASSAR Sitti Nuralifah Rahmayani; Anwar; Nurman; Anwar Ramli; Annisa Paramaswary Aslam
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.9019

Abstract

Penelitian ini bertujuan menganalisis pengaruh biaya produksi dan biaya operasional terhadap optimalisasi laba usaha pada CV. Agung Utama Sport di Kota Makassar periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan selama 36 bulan. Analisis yang digunakan meliputi analisis proporsi biaya, rasio efisiensi biaya, profit to cost ratio, dan analisis tren. Hasil penelitian menunjukkan bahwa biaya produksi dan biaya operasional mengalami peningkatan, sementara laba usaha cenderung menurun. Kenaikan biaya terutama berasal dari biaya bahan baku dan biaya operasional rutin. Rasio efisiensi menunjukkan penurunan kemampuan biaya dalam menghasilkan laba, yang mengindikasikan struktur biaya perusahaan belum efisien dan berdampak pada penurunan profitabilitas.
THE IMPACT OF IMPLEMENTING CLOUD COMPUTING-BASED ACCOUNTING INFORMATION SYSTEM ON BUSINESS PERFORMANCE Purnamasari, Dian Indri; Ramadhan , Muhammad Saddam
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.9345

Abstract

This research aims to analyze the influence of cloud computing-based accounting information systems on the business performance of MSMEs in Sleman Regency. Using the Technology Acceptance Model (TAM) and the Diffusion of Innovation Theory, this research examines five variables: relative advantage, perceived ease of use, perceived usefulness, complexity, and software. The population in this study is the MSMEs in Sleman Regency. The data used in this study are primary data from 100 respondents using purposive sampling. The results of this study indicate that certain variables, such as relative advantage, perceived usefulness, perceived ease of use, and software, have a positive effect on business performance. Furthermore, the complexity variable does not influence business performance. Cloud computing enables MSMEs to enhance efficiency, security, and data accessibility at a lower cost, thereby improving productivity. Despite the advantages, challenges such as technology complexity and data security persist, requiring careful implementation and training of human resources. This study contributes to the understanding of digital technology adoption among MSMEs and offers insights for policymakers and business practitioners aiming to improve MSME performance through technological integration
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, CAPITAL EXPENDITURE DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN PERTAMBANGAN SEKTOR BATUBARA TAHUN 2019-2024 nurhayatun, eka; Sumantika, Ahsan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.9359

Abstract

This study aims to examine the effect of profitability, sales growth, capital expenditure, and leverage on dividend policy in coal mining companies listed on the Indonesia Stock Exchange during the 2019–2024 period. A quantitative approach was employed using panel data regression analysis with purposive sampling, and the common effect model was applied as the estimation technique. Dividend policy was proxied by the dividend payout ratio, while profitability was measured using return on equity. The partial test results indicate that profitability has a positive and significant effect on dividend policy, whereas sales growth shows a negative and significant effect. In contrast, capital expenditure and leverage do not have a significant influence on dividend policy. Simultaneously, all independent variables significantly affect dividend policy. The coefficient of determination reveals that the explanatory power of the model remains relatively low, suggesting that dividend policy is also influenced by other factors beyond the proposed model. These findings imply that profitability and growth strategies play a crucial role in shaping dividend policy decisions in coal mining companies.

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