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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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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.

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