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INDONESIA
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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Pengaruh Cash Flow, Leverage, Financial Constraint Terhadap Investasi Di Indonesia Pada Perusahaan Sektor Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018 Diah Perwitasari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1463

Abstract

This study aims to determine the effect of Cash Flow, Leverage, and Financial Constraint on Investment on Consumerss Good companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sampling technique is purposive sampling. Samples were obtained from 23 Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Based on the results of data analysis shows that Cash Flow and Leverage have a negative and significant effect on Investment, Financial Constraint have a negative and no significant effect on Investment. Together Cash Flow, Leverage, and Financial Constraint on Investment have a positive and significant effect on Investment.Keywords: Cash Flow, Leverage, Financial Constraint, and Investment.
Pengaruh Pembelajaran Di Perguruan Tinggi Dan Pendidikan Keuangan Di Keluarga Terhadap Literasi Keuangan Lulu Amalia Nusron; Ervina Wahyu Krismiatun; Rani Eka Diansari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1464

Abstract

This study aims to determine whether there is an effect of learning in higher education and finan-cial education in the family on financial literacy in accounting students of the Faculty of Business, PGRI University Yogyakarta. This research is quantitative and uses primary data, namely ques-tionnaires. This study determined all active stu-dents majoring in Accounting, Faculty of Busi-ness, the University of PGRI Yogyakarta as a population. The sample used as many as 90 re-spondents who fit the criteria that have taken financial management courses. The method used in this study was to distribute questionnaires to respondents using google form and using the SPSS version 25 application to test hypotheses with descriptive statistics, validity tests, reliabil-ity tests, normality tests, and multiple linear re-gression analysis. This study resulted in two var-iables, learning in higher education and financial education in the family, which positively influenced financial literacy in accounting stu-dents at the Yogyakarta Business Faculty. This study's result has implications for lecturers in universities, especially PGRI Yogyakarta Univer-sity, to uphold student's formal financial learn-ing. Also, the results of this study impact the par-ents of students as financial education advisers at home to always maintain what has been taught. For Accounting students, the Business Faculty itself is always able to apply the knowledge of both. 
Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Dan Perencanaan Pajak Terhadap Manajemen Laba Emerensia Frenaldi Jeradu
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1494

Abstract

The purpose of this study is to investigate whether the size of a company affects profit management, whether dividend policy affects profit management, and whether tax planning affects profit management. The survey picked a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company financial statements. Between 2016 and 2018, there were 173 registered manufacturing companies. The sampling method used in this study was Objective Sampling, a sampling method determined by researchers based on certain criteria. Based on the researchers' criteria, 15 sample companies were the manufacturing companies. The results of this survey show that (1) company size does not have a significant impact on revenue management, (2) dividend policy has a positive impact on revenue management, and (3) tax planning has a positive impact on revenue management.
Analisis Keselamatan Dan Kesehatan Kerja Serta Disiplin Kerja Terhadap Kinerja Karyawan Tika Trisnawati; Soni Kurniawan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1495

Abstract

The purpose of this research is to test the influence of k3 and discipline of the performance of employees work. Variable in this research is K3 and discipline work as the independent variable, while the performance of employees as dependent variable. Population in this study some 40 people. Analysis using analysis of multiple regression. The testing of hypotheses using analysis test hypotheses with the help of 25 SPSS program version. The research results show that the variable K3 it has some positive effects and significant impact on employee performance, discipline and significant impact on work it has some positive effects of employee performance. K3 and discipline work of a work as simultaneous have had a positive impact and significant impact on employee performance. Variable K3 have leverage against the most dominant of employee performance.
Kendala Pendanaan, Arus Kas, Kepemilikan Institusi dan Kepemilikan Asing Risal Rinofah
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 2 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i2.2139

Abstract

Penelitian ini bertujuan untuk menguji pengaruh status kepemilikan perusahaan dan arus kas terhadap kondisi kendala keuangan yang mungkin dihadapi suatu perusahaan. Tahapan penelitian dilakukan dengan pengumpulan data laporan keuangan perusahaan yang tergabung dalam kelompok LQ-45 selama tahun 2015 – 2019 melalui laman idx.co.id. Data yang terkumpul akan di uji kualitasnya dengan uji asumsi klasik sebelum penarikan kesimpulan hipotesis menggunakan teknik analisis regresi berganda.Keyword: Kendala Pendanaan, Arus Kas, Kualitas Layanan, Kepuasan Pengunaan
Pengaruh Kemudahan Penggunaan, Kualitas Informasi, E-Service Quality, Online Consumer Reviews, dan Online Trust Terhadap Keputusan Pembelian Online Melalui Shopee Fitri Nurul Azmi; Arif Sudaryana
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 2 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i2.2140

Abstract

Pembelian online adalah suatu fenomena transaksi jual beli tanpa tatap muka seperti biasnya transaksi konvensional,  sebagai peluang baru bagi pemasar. Penelitian ini bertujuan untuk menguji, apakah kemudahan penggunaan, kualitas informasi, kualitas pelayanan, ulasan konsumen, serta kepercayaan berpengaruh terhadap keputusan pembelian online melalui Shopee. Penelitian ini dilaksanakan di Yogyakartasehingga populasi dalam penelitian ini adalah  seluruh konsumen Shopee yang ada di Yogyakarta. Penelitian ini menggunakan sampel ini sebanyak 120 responden yang diambil dengan menggunakan teknik non probability sampling yaitu purposive sampling. Metode pengumpulan data menggunakan kuisioner secara tertutup yang dilengkapi dengan skala Likert lima rentangan yang diuji coba untuk menguji validitas dan reliabilitasnya. Data yang terkumpul dianalisis menggunakan analisis regresi berganda disertai dengan analisis determinasi. Hasil dari penelitian ini membuktikan bahwa kemudahan penggunaan, kualitas informasi, kualitas pelayanan, ulasan konsumen, serta kepercayaan berpengaruh positif dan signifikan terhadap keputusan pembelian.Keyword: kemudahan penggunaan, kualitas informasi, kualitas pelayanan, ulasan konsumen, kepercayaan, keputusan pembelian
Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Anandita Zulia Putri; Frida Dwi Prasiwi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 2 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i2.2141

Abstract

This study aims to determine the factors that affect fraud prevention in village financial management. The influencing factors are organizational culture, morality, apparatus competence, and internal control system. This research was conducted in 13 sub-districts in Jetis,S edayu and Bantul Districts. This sample uses purposive sampling technique. The criteria used are village officials who are involved in village financial management with a minimum length of work of one year and a minimum of high school education as many as 82 people. The data source used in this study is primary data by giving questionnaires to respondents. The data analysis technique used is multiple linear regression analysis using the SPSS version 26 program. This research explains that organizational culture and apparatus competence have no effect on fraud prevention in village financial management. Meanwhile, morality and internal control systems affect fraud prevention in village financial management.Keywords: organizational culture, morality, apparatus competence, internal control system, fraud prevention in village financial management
Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Sistem Pembayaran E-Wallet Menggunakan Technology Acceptance Model Desvronita Desvronita
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 2 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i2.2142

Abstract

Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh persepsi kemudahan, persepsi kegunaan, kepercayaan dan sikap penggunaan terhadap minat dalam menggunakan sistem pembayaran E-Wallet. Metode yang digunakan didalam penelitian ini adalah metode technology acceptance model (TAM). Jenis dalam penelitian ini menggunakan data kuantitatif dengan kuisioner sedangkan populasi didalam penelitian ini yaitu pengguna sistem pembayaran Electronic Wallet di Daerah Istimewa Yogyakarta. Hasil dari penelitian ini menunjukkan bahwa persepsi kemudahan, persepsi kegunaan, kepercayaan dan sikap pengguna berpengaruh signifikan terhadap minat penggunaan sistem pembayaran Electronic Wallet pada pengguna sistem pembayaran E-Wallet di Daerah Istimewa Yogyakarta.Keyword : Electronic Wallet, Technology Acceptance Model (TAM).
Analisis Kecerdasan Emosional, Kecerdasan Spiritual dan Lingkungan Fisik terhadap Kinerja Karyawan pada PT. Pohon Cahaya Yogyakarta Nyutran Hardaningsih
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 2 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i2.2143

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara Kecerdasan Emosional, Kecerdasan Spiritual, Lingkungan Fisik dan Kinerja Karyawan pada PT Pohon Cahaya. Metode penelitian ini menggunakan deskriptif kuantitatif dengan menggunakan data primer yang didapatkan dari menyebar kuesioner. Dalam penelitian ini menggunakan teknik simple random sampling yaitu sampel diambil secara acak sederhana dan setiap anggota sampel memiliki peluang yang sama untuk dijadikan sampel. Jumlah sampel yang diambil dalam penelitian ini sebanyak 82 kuesioner. Data dianalisis menggunakan SPSS dengan analisis regresi linear. Hasil penelitian menunjukkan bahwa antara kecerdasan emosional dan kinerja karyawan berpengaruh secara parsial sementara kecerdasan emosional, kecerdasan spiritual dan lingkungan fisik berpengaruh secara simultan terhadap kinerja karyawan.Keyword: Kecerdasan emosional, Kecerdasan spiritual, Lingkungan fisik, Kinerja Karyawan
Pengaruh Karakteristik Wirausaha Dan Orientasi Kewirausahaan Terhadap Keberhasilan Usaha Pada Warung Kelontong Di Kasihan Bantul Yogyakarta Yati Suhartini
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 2 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i2.2144

Abstract

The research was conducted with the aim of knowing the influence of entrepreneurial characteristics and entrepreneurship orientation toward the business success of grocery store in Kasihan Bantul Yogyakarta. The research sample was taken by purposive sampling, amounting 60 people. Data was collected by applying questionnaires,analized by using multiple linier regression,and processed with the SPSS application program. Based on the result of data analysis, it was showed that the two independent variables, namely entrepreneurial characteristics (X1), and entrepreneurship orientation (X2), influenced partially and simultaneously on business success (Y), thus partially or simultaneously supporting the three hypotheses. Based on these results, grocery shop entrepreneurs need to apply smart work, for example online marketingKeywords: entrepreneurial characteristics; entrepreneurship orientation; business success

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