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Jurnal Akuntansi Manajemen (JAKMEN)
ISSN : -     EISSN : 28281977     DOI : https://doi.org/10.30656/jakmen
Core Subject : Economy, Science,
Jurnal Akuntansi Manajemen was published by Faculty of Economics and Business Serang Raya University Indonesia with registered number ISSN 28281977 Published twice a year April and October JAKMEN is a communication media and a reply forum for scientific work especially regarding accounting magement The paper presented in Jakmen is solely from the author Editorial staff can edit paper as long as it doesnt change the meaning JAKMEN has obtained accreditation from the Directorate General of Research and Development Strengthening Ministry of Research Technology and Higher Education of the Republic of Indonesia
Articles 5 Documents
Search results for , issue "Vol. 1 No. 2 (2022)" : 5 Documents clear
Faktor-Faktor Yang Mempengaruhi Return On Asset Perbankan Di Asia Tenggara Abdul Malik; Ahmad Firdaus; Entis Haryadi
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.301 KB) | DOI: 10.30656/jakmen.v1i2.5685

Abstract

This study examines the extent to which the role of the factors influencing the Return on Assets of banks in Southeast Asia for the 2012-2018 period. Therefore researchers limit themselves only to the influence of Capital Adequacy Ratio, Non Performing Loans, Operating Expenses to Operating Income, Loan to Deposit Ratio to Return On Assets in the Banking Subsector in Southeast Asia for the 2012-2018 period. The data used are the financial statements of each sample company published on the website of the stock exchange in Southeast Asia. The sampling method used was purposive sampling with a total sample of 8 companies for 8 years so that a sample of 64 data was obtained. The method of analysis used in this study is the causality method, with classical assumption testing, as well as statistical analysis of multiple linear regression using SPSS version 25. Based on the results of partial hypothesis testing, it can be concluded that: The Capital Adequacy Ratio variable has a significant positive effect on bank profitability. Non-Performing Loan variables have a significant negative effect on bank profitability. The Loan to Deposit Ratio variable has a positive and insignificant effect on bank profitability. Variable Operating Expenses on Operational Income has a significant negative effect on bank profitability. Simultaneously affect the Return On Assets. The results of the test for the coefficient of determination, the value of R2 shows that the Y variable is influenced by all X variables by 59.3%, the remaining 40.7% is influenced by other variables outside this study. For further research, update the data collection period, research variables and research objects
Pentingkah Pengaruh Lingkungan Kerja Disiplin Dan Motivasi Terhadap Kepuasan Kerja Karyawan Hamdan; Amarul; Ratu Erlina Gentari
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.17 KB) | DOI: 10.30656/jakmen.v1i2.5686

Abstract

This study aims to determine the effect of the work environment, discipline, and motivation on employee job satisfaction at PT Elnusa Fabrication Construction in Cilegon City. This research was conducted using quantitative research methods. The research population was conducted at PT Elnusa Fabrication Construction in Cilegon City totaling 52 people, and samples were taken using a saturated sample. The research was conducted at PT Elnusa Fabrication Construction in Cilegon City from 19 November 2021 to 19 August 2022. Data was collected using a questionnaire (questionnaire), and analyzed using the SPSS application version 25. Based on the results of the study it can be concluded that there is a significant influence between the work environment and employee job satisfaction, there is a significant influence between work discipline and employee job satisfaction, there is a significant influence between work motivation and employee job satisfaction, and there is a significant influence between work environment, discipline, and motivation simultaneously on employee job satisfaction. researchers who will conduct research at the same location as this study, should use other variables that have not been studied at the same location to develop research.
Pengaruh Iklim Organisasi Dan Kedewasaan Individu Pegawai Terhadap Kinerja Pegawai Pada Dinas Badan Pengelola Keuangan Dan Aset Daerah (Bpkad) Kabupaten Serang Nafiuddin; Deviyantoro; Anizir Ali Murad
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.281 KB) | DOI: 10.30656/jakmen.v1i2.5687

Abstract

Employee performance can be influenced by many factors including Organizational Climate and Maturity. The object of this research is the Serang Regency Regional Financial and Asset Management Agency. The purpose of this study was to determine the effect of Organizational Climate and Individual Maturity on Employee Performance of the Financial Management Agency and Regional Assets of Serang Regency. The sample of this research was 59 respondents who were distributed to employees of the Serang Regency Regional Financial and Asset Management Agency. The analytical method used is the quantitative method, the analysis used is the classical assumption test, multiple linear regression analysis, the coefficient of determination and hypothesis testing using SPSS v.24 for windows. Based on the results of the study it can be concluded that: 1) Organizational Climate has a significant effect on employee performance, 2) Individual Maturity has no significant effect on employee performance, and 3) Organizational Climate and Individual Maturity jointly (simultaneously) have a significant effect on performance employee. With a determination coefficient value of 0.261% and the remaining 73.9% is influenced by other factors that were not examined by researchers.
Pendekatan Karakteristik Budaya Organisasi Dan Semangat Kerja Dalam Menyelesaikan Masalah Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Syamsudin Syamsudin; Muhamad Suhaemi; YOGA ADIYANTO
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.002 KB) | DOI: 10.30656/jakmen.v1i2.5688

Abstract

This study aims to determine the effect of the characteristics of organizational culture and morale on employee performance with job satisfaction as an intervening variable at PT. Toyota Cilegon shoots. This research was conducted using quantitative research methods. The selection technique for the sample taken is all the population in PT. Tunas Toyota Cilegon, amounting to 95 respondents. The results showed that there was no significant influence between the characteristics of organizational culture on employee performance, there was a significant influence between morale on employee performance, there was a significant influence between job satisfaction on employee performance, there was a significant influence between the characteristics of organizational culture on satisfaction work, there is a significant influence between morale on job satisfaction, job satisfaction being the intervening variable between the characteristics of organizational culture on employee performance because the value of the indirect effect is greater than the direct effect, job satisfaction is not an intervening variable between morale on employee performance because of the influence indirect effect is not as big as the direct effect.
Upaya Peningkatan Kinerja Karyawan Melalui Lingkungan Kerja Non Fisik, Loyalitas Kerja Dan Pay Satisfaction Andari; Nafiudin; Dita Qur’aini Ramadhanty
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.633 KB) | DOI: 10.30656/jakmen.v1i2.5721

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Lingkungan Kerja Non Fisik, Loyalitas Kerja dan Pay Satisfaction terhadap Kinerja Karyawan. Penelitian ini menggunakan objek perusahaan PT Samator Gas Industri Cilegon. Metode penelitian ini yaitu kuantitatif dengan data yang dikumpulkan merupakan data primer melalui kuesioner yang diberikan kepada karyawan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPSS V25. Metode pengambilan sampel yang digunakan yaitu sampel jenuh sebanyak 40 responden. Teknik analisis yang digunakan yaitu uji instrument, uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, uji parsial t, dan uji simultan F. Hasil penelitian secara parsial menyimpulkan bahwa terdapat pengaruh antara variabel Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan, terdapat pengaruh secara signifikan antara variabel Loyalitas Kerja terhadap Kinerja Karyawan, dan tidak terdapat pengaruh secara signifikan antara variabel pay satisfaction terhadap Kinerja Karyawan. Hasil penelitian secara simultan menunjukkan nilai F hitung > F tabel (3.898 > 2.859) dengan demikian Ho ditolak dan Ha diterima dengan tingkat signifikan 0,016 < 0,05 maka dapat disimpulkan bahwa terdapat pengaruh yang signifikan antara Lingkungan Kerja Non Fisik (X1), Loyalitas Kerja (X2) dan Pay Satisfaction (X3) terhadap Kinerja Karyawan (Y)

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