Jurnal Akuntansi Aktual最新文献

{"title":"ANALISIS PENGARUH PROFITABILITAS, LEVERAGE DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA","authors":"Rizki Kurnia Mahaputri, Yuni Kartika","doi":"10.47232/aktual.v21i1.381","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.381","url":null,"abstract":"This study aims to determine the effect of firm size and liquidity on capital structure partially and simultaneously. This research was conducted because there were inconsistencies in the results of previous studies. The data used is secondary data using a sample of 67 samples of Non-Financial Blue Chip companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling was carried out using purposive sampling. This study uses a quantitative approach and the analysis technique used is multiple linear regression analysis. The results showed that the independent variables of firm size and liquidity had an effect on capital structure both partially and simultaneously.Keywords: Company Size, Liquidity, Capital Structure, Blue Chip, Non-financial","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"365 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136370154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kepuasan Kerja Dan Komitmen Organisasi Terhadap Organizational Citizenship Behavior","authors":"Novitasari Novitasari, Yansahrita Yansahrita, Agus Setiawati","doi":"10.47232/aktual.v21i1.363","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.363","url":null,"abstract":"This study aims to determine the effect of job satisfaction and organizational commitment on organizational citizenship behavior. This study is a correlational study by taking samples of employees of the Administration at SMK Negeri 1 Semendawai Tribe III. The data collection method uses survey methods and data analysis uses multiple regression analysis. This study found that job satisfaction variable has a positive and significant effect on organizational citizenship behavior, while organizational commitment has no significant effect.Keywords: job satisfaction, organizational commitment, organizational citizenship behavior","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136369873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PERENCANAAN TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA CV. BUDI MAKMUR BELITANG OKU TIMUR","authors":"Mohammad Nuh Hudawi, Darmanah Darmanah, R.A Zubaida","doi":"10.47232/aktual.v21i1.364","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.364","url":null,"abstract":"CV. Budi Makmur adalah salah satu perusahaan swasta yang bergerah dibidang perdagangan yang menyediakan barang-barang konstruksi, barang umum lainnya dan jasa kontraktor, yang bertempat tinggal di Desa Sukajadi Kecamatan Belitang OKU Timur. dengan kata lain CV. Budi Makmur adalah perusahaan jasa dan perdagangan yang menyediakan kebutuhan sehari-hari bagi masyarakat kecamatan Belitang khususnya dan OKU Timur umumnya. Permasalahan pada CV. Budi Makmur Belitang OKU Timur adalah \" Bagaimana Pengaruh Perencanaan terhadap Efektivitas kerja karyawan”. Hipotesis yang diajukan adalah \" Adanya pengaruh yang sangat rendah antara Perencanaan terhadap Efektivitas Kerja. Tekhnik pengumpulan data dilakukan dengan cara wawancara, observasi, dokumentasi, kuisioner serta studi kep stakaan berdasarkan hasil analisis dan pembahasan diperoleh r = 0,080 setelah dihubungkan dengan standar konservatif termasuk korelasi sangat rendah, besarnya kadar prosentase diperoleh hanya sebesar KP = 0,0064% menunjukkan bahwa Pengaruh Perencanaan terhadap Efektivitas kerja dengan uji hipotesis diperoleh “t” hitung sebesar 0,022 dan “t” table sebesar 1,860 berarti Ha ditolak dan Ho Diterima. Hal ini menunjukkan bahwa hipotesis yang diajukan sebelumnya tidak terbukti.Kata Kunci : Perencanaan, Efektivitas kerjaAbstract : CV. Budi Makmur is a private company engaged in trading providing construction goods, other general goods and contractor services, residing in Sukajadi Village, Belitang OKU East District. in other words CV. Budi Makmur is a service and trading company that provides daily needs for the people of the Belitang sub-district in particular and east OKU in general. Problems with CV. Budi Makmur Belitang East OKU is \"How Planning Influences the Effectiveness of Employee Work\". The hypothesis put forward is \"There is a very low influence between planning on work effectiveness. Data collection techniques are carried out by means of interviews, observation, documentation, questionnaires and statistical studies based on the results of analysis and discussion obtained r = 0.080 after being associated with conservative standards including very strong correlations low, the percentage level obtained is only KP = 0.0064% indicating that the Effect of Planning on Work Effectiveness by testing the hypothesis obtained \"t\" count of 0.022 and \"t\" table of 1.860 means that Ha is rejected and Ho is accepted. This shows that the hypothesis previously proposed is not proven.Keywords : Planning, work effectiveness","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"212 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136369871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH LINGKUNGAN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN DI PT. KERTAS TRIMITRA MANDIRI BANDUNG","authors":"Fransiska Wuri Wulandari, Nur Azizah, Sophia Rahmi, Kunto Ajibroto, Delia Subrayanti","doi":"10.47232/aktual.v21i1.354","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.354","url":null,"abstract":"This study aims to determine whether there is influence of work environment and work stress on employee performance at PT. Paper Trimitra Mandiri Bandung. The problems studied in this study are related to the presence of high environmental factors and work stress on employee performance. The research method used is descriptive verification method with a quantitative approach using path analysis (Path Analysis), because this research besides wanting to get an overview of employee performance associated with the work environment and work stress, also get a picture of the pattern of relationships and the influence of variables established research.The results of the study, in general, the effect of the work environment and work stress on employee performance at PT. Paper Trimitra Mandiri Bandung and the highest influence on employee performance and work stress variable on employee performance is moderate. The simultaneous influence of work environment and work stress on the performance of fatigued employees is high, meanwhile . From the results of the research conducted, the work environment and work stress variables when combined will have a significant influence on the performance of employees of PT. Paper Trimitra Mandiri Bandung.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135288107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH KUALITAS PELAYANAN, FASILITAS, DAN HARGA TERHADAP KEPUASAN PELANGGAN PADA RESTORAN VELVET HOTEL GUNAWANGSA MERR","authors":"Yohana Eflina Jelanu, Stephanie Astrid Ayu","doi":"10.47232/aktual.v21i1.289","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.289","url":null,"abstract":"This study aims to determine the effect of service quality, facilities, and prices on customer satisfaction at the Velvet Hotel Gunawangsa Merr Restaurant. In this study, the population was the customers of the Hotel Velvet Hotel Gunawangsa Merr. The technique used in sampling in this study was non-probability sampling with a purposive sampling approach with a total sample of 90 respondents. Based on data processing using SPSS version 26, the validity test results in this study resulted in r count ≥ r table (0.2072) with a significant level of 0.05 and all statement items in this study were declared valid. The results of the Reliability Test showed that all variables in this study were reliable by showing Cronbach Alpha values ≥ 0.60. The normality test shows that the regression model in this study meets the assumptions of normality and the data shows a normal distribution pattern. The multicollinearity test in this study resulted in a tolerance value > 0.10 and a VIF value < 10 where multicollinearity did not occur. Heteroscedasticity test showed that in this study there was no heteroscedasticity. Multiple Linear Regression Test, namely, Y = 6.447 + 0.75 (X1) + 0.809 (X2) + 0.297 (X3). The Coefficient of Determination test (R2) yields an Adjusted R Square value of (0.809) which indicates the independent variable has a strong contribution to the dependent variable. The results of the t test obtained Service Quality (X1) did not affect Service Quality at the Velvet Hotel Gunawangsa Merr Restaurant (Y) with a t count of 0.533 < t table (1.66277) significant 0.595 > 0.05. Facilities (X2) have no effect on customer satisfaction at the Velvet Hotel Gunawangsa Merr Restaurant (Y) with a t count of 1.790 > t table (1.66277) with a significant level of 0.432 > 0.05. Price (X3) has a significant effect on service quality at the Velvet Hotel Gunawangsa Merr Restaurant (Y) with a t count of 2.358 > t table (1.66277) a significant 0.021 <0.05. The conclusion of this study is that the quality of service and facilities has no effect on customer satisfaction at the Velvet Hotel Gunawangsa Merr Restaurant and the price has a significant effect on customer satisfaction at the Velvet Hotel Gunawangsa Merr Restaurant.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136047490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENGARUH PDRB, JUMLAH PENDUDUK, JUMLAH INDUSTRI, DAN BELANJA DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN/KOTA PROVINSI JAWA BARAT 2017-2021","authors":"Gunawan Bayi Aji","doi":"10.47232/aktual.v21i1.285","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.285","url":null,"abstract":"This study reveals the results of a study that analyzes the factors that affect Regional Original Income (PAD) on Gross Regional Domestic Product (GRDP), Number of Industries, Number of Population and Regional Expenditure of West Java Province (2017-2021 period) with the variables used are PAD, GRDP, Number of Industries, Number of Population and Regional Expenditure. The purpose of this study is to determine the extent of the influence of GRDP, the number of industries, the number of population and regional expenditures on PAD. This study uses three methods, namely Common effect model, Fixed effect model and Random effect model through Chow Test, Hausman Test, coefficient of determination, f test, t test. The study found that the results of statistical testing turned out to be all in favor of the existing hypothesis. That the variables of GRDP, number of industries, population and regional expenditure have a significant effect on PAD. Keywords : Regional Native Food, GRDP, Number of Industries, Number of Population, Shopping Area.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135718497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PROFITABILITAS, LEVERAGE DAN FIRMS SIZE, TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019","authors":"Putu Putri Prawitasari","doi":"10.47232/aktual.v21i1.336","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.336","url":null,"abstract":"Seorang manajer bertanggung jawab atas keberhasilan perusahaan. Manajer bisnis harus dapat memberikan kontribusi yang signifikan terhadap pengembangan strategi keseluruhan perusahaan serta operasi dan pemasarannya. Korporasi ingin meningkatkan keuntungan sebanyak mungkin. Tujuan investor yang menaruh uangnya untuk bekerja di pasar saham adalah untuk mendapatkan hasil maksimal dari dividen dan capital gain. Di antara perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2019, penelitian ini bertujuan untuk menemukan dan menganalisis hubungan antara firm size, Profitabilitas, dan Laverage terhadap Cash Holding. Data sekunder penelitian ini yang diambil dari laporan keuangan tahunan perusahaan sebagai sampel bersifat kuantitatif. Analisis regresi linier berganda digunakan dalam penelitian ini untuk menguji bagaimana faktor-faktor independen mempengaruhi variabel dependen baik secara independen maupun dependen. Data di mana penelitian ini adalah 120 sampel perusahaan selama tahun 2017 hingga 2019 atau sejumlah 40 perusahaan pada setiap tahunnya. Hasil Penelitian menunjukan bahwa firm size, Profitabilitas, dan Laverage memiliki pengaruh positif dan signifikan terhadap Cash Holding.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH UTILITARIAN DAN HEDONIC VALUE TERHADAP LOYALITAS PELANGGAN ONLINE DENGAN KEPUASAN PELANGGAN SEBAGAI MEDIASI","authors":"Jimmy Chandra, Rodhiah Rodhiah","doi":"10.47232/aktual.v21i1.331","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.331","url":null,"abstract":"The development of internet services is very rapid and has an impact on human daily life; now, various online transportation and ordering services have emerged, making human activities easier both for mobilization and for meeting other daily needs; one of the service providers is Company “X”. Loyalty is an important feature in business; having loyal consumers indicates potential repeat purchases of Company “X”. The goal of this study is to look at the impact of utilitarian and hedonic value factors on Company “X” customer loyalty in Jakarta, using customer happiness as a moderator. This study's demographic consists of Company “X” users in Jakarta. The sample size was 150 people who completed a questionnaire using SmartPLS 4. The results showed that utilitarian value had no effect on customer loyalty but had a positive and significant effect on customer satisfaction. Hedonic value has a positive and significant influence on customer satisfaction and customer loyalty. Customer satisfaction has a significant effect on customer loyalty. Utilitarian and hedonic values have a positive and significant impact on customer loyalty through customer satisfaction.performance. Keywords : Utilitarian Value, Hedonic Value, Customer Satisfaction, Customer Loyalty","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENGARUH KUALITAS PELAYANAN JASA PENGIRIMAN TERHADAP KONSUMEN JNE EXPRESS CABANG LUBUK PAKAM","authors":"Adrian K Tarigan","doi":"10.47232/aktual.v20i2.328","DOIUrl":"https://doi.org/10.47232/aktual.v20i2.328","url":null,"abstract":"Penelitian ini bertujuan menganalisis pengaruh kualitas pelayanan jasa pengiriman terhadap kepuasan konsumen JNE Express Cabang Lubuk Pakam. Penelitian ini menggunakan lima variabel independen yaitu Tangible (Bukti Fisik), Reliability (Kehandalan), Responsiveness (Daya Tanggap), Assurance (Jaminan) dan Emphaty (Kepedulian) dengan satu variabel dependent yaitu Kepuasan Konsumen. Populasi dalam penelitian ini adalah para konsumen atau pengguna JNE Express Cabang Lubuk Pakam. Sampel yang diambil sebanyak 68 responden dengan menggunakan teknik Non-Probability Sampling dengan pendekatan Accidental Sampling, yaitu teknik pengambilan sampel berdasarkan kebetulan, yaitu siapa yang kebetulan bertemu dengan peneliti dapat dijadikan sampel. Metode analisis data yang digunakan yaitu berupa uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji T dan Uji F serta koefisien determinasi (R2 ). Berdasarkan analisis data yang dilakukan peneliti, hasilnya menunjukkan bahwa indikator-indikator pada penelitian ini bersifat valid dan reliabel. Pada uji Asumsi klasik data berdistribusi normal, tidak terjadi heteroskedastisitas dan pada uji hipotesis Variabel Tangible, Reliability, Responsiveness, dan Assurance tidak berpengaruh signifikan terhadap Kepuasan Konsumen. Dan Variabel yang paling berpengaruh adalah Variabel Emphaty dengan koefisien regresi sebesar 0,894. Kata Kunci : Bukti Fisik, Kehandalan, Daya Tanggap, Jaminan, Kepedulian dan Kepuasan Konsumen","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135130283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERAN MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA KARYAWAN DI PT ALLEGRINDO NUSANTARA TIGARUNGGU KABUPATEN SIMALUNGUN","authors":"Hendri Mayanta Tarigan, Ben Setiawam, Hadi Panjaitan","doi":"10.47232/aktual.v20i2.329","DOIUrl":"https://doi.org/10.47232/aktual.v20i2.329","url":null,"abstract":"Peran manajemen sumber daya manusia secara signifikan sangat berpengaruh dalam meningkatkan kinerja karyawan di PT Allegrindo Nusantara Tigarunggu. Tujuan penelitian ini adalah untuk mengetahui Bagaimanakah Peran Manajemen Sumber Daya Manusia dalam Meningkatkan Kinerja Karyawan pada PT Allegrindo Nusantara Tigarunggu Kabupaten Simalungun dengan menggunakan metode kualitatif deskriptif. Pengumpul data dalam penelitian ini adalah menggunakan metode triangulasi data yaitu wawancara, observasi dan dokumentasi. Teknik wawancara langsung terhadap pihak manajemen sumber daya manusia PT Allegrindo Nusantara, beberapa karyawan serta atasan langsung karyawan maka peneliti menyimpulkan hasil penelitian ini menunjukkan bahwa peran manajemen sumber daya manusia terbukti dapat berpengaruh secara signifikan terhadap peningkatan kinerja karyawan hal ini telah dibuktikan dengan kecilnya pelanggaran peraturan serta motivasi karyawan dalam memberikan kinerja terbaik baik karyawan tetap maupun outsourcing. Hasil kinerja yang baik akan mendapatkan imbalan sesuai dengan sistem yang telah diatur baik.Kata Kunci : Peran Manajemen Sumber Daya Manusia, Kinerja Karyawan","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135130282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}