Guruh Ghifar Zalzalah, Pinesti Ragil Arum Sari, Fikri Farhan
{"title":"Pengaruh Citra Produk, Pengalaman Produk, dan Brand Tribalism Terhadap Loyalitas Produk Pada Produk Thrift Fashion Di Yogyakarta","authors":"Guruh Ghifar Zalzalah, Pinesti Ragil Arum Sari, Fikri Farhan","doi":"10.31316/akmenika.v21i1.5969","DOIUrl":"https://doi.org/10.31316/akmenika.v21i1.5969","url":null,"abstract":"This research aims to determine the influence of product image, product experience, and brand tribalism on product loyalty in Thrift Fashion products in Yogyakarta. The study was conducted in the Special Region of Yogyakarta in 2023, with a sample size of 130 respondents. The technique used in this research employed non-probability sampling using purposive sampling method. Data analysis in this research used IBM SPSS Statistics 26 with multiple linear regression analysis technique at a significance level of α = 0.05. The results of the research indicate that partially, product image, product experience, and brand tribalism have a positive and significant effect on product loyalty. Simultaneously, product image, product experience, and brand tribalism have a significant effect on product loyalty. The magnitude of the influence of product image, product experience, and brand tribalism on product loyalty is indicated by the Adjusted R Square value of 56%.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"26 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140738158","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 Komitmen Organisasi, Personal Cost, Dan Tingkat Keseriusan Kecurangan Terhadap Intention Whistleblowing","authors":"Mayang Marwan Daud, Tumirin","doi":"10.31316/akmenika.v21i1.6064","DOIUrl":"https://doi.org/10.31316/akmenika.v21i1.6064","url":null,"abstract":"The purpose of this study is to examine how organizational commitment, personal cost, and the severity of the situation influence the willingness to report violations. This quantitative research involved 74 civil servants employed by regional organizations. A questionnaire using a purposive sampling technique was used to collect data. The SmartPLS version 3 application is used for data processing. The research results show that although organizational commitment and personal cost do not have a significant effect on whistleblowing intentions, the seriousness of the incident has a significant effect on these intentions.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"27 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140738586","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}
Yudhi Prasetiyo, Sila Ninin Wisnantiasri, Diky Paramitha, Elen Puspitasari
{"title":"Analisis Blibiometrik Operating and Economic Exposure Dengan Publish or Perish dan VosViewer","authors":"Yudhi Prasetiyo, Sila Ninin Wisnantiasri, Diky Paramitha, Elen Puspitasari","doi":"10.31316/akmenika.v21i1.5886","DOIUrl":"https://doi.org/10.31316/akmenika.v21i1.5886","url":null,"abstract":"This research aims to review comprehensive studies in an exploratory manner regarding operating exposure or economic exposure as an influence of fluctuations in the forex rate or foreign exchange rates on the present value of future cash flows in companies. The sample consists of 100 documents published in the period 2013 to 2023 using the crossref database with the keywords, forex rate, present value (PV), future value cash flow. This research conducted a systematic literature review using a bibliometric approach. Publish or perish and VOSviewer software were used to perform graphical analysis of bibliometric data and visualization of research results. Based on the visualization obtained, there are five types of colors as a clustering of links and relationships in terms of Operating Exposure which are searched in the database based on keywords. The first cluster is red which includes Indonesian stock exchange, earnings, stock price, value relevance, economic value. Then for the green cluster free cash flow and firm value. Then for the yellow cluster corporate governance, cash holding, and firm. Then for the light blue cluster, it is value and future direction. Then for the blue cluster it is rate, risk and overall tax advantages, and the last cluster in purple is net present value, return and cost. Bibliometric analytics can systematically review a number of studies to provide a less biased perspective. This also helps future research by combining research based on connectivity between keywords to better understand operating exposure in terms of company financial management.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140740802","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 Disiplin Kerja, Kepuasan Kerja, Dan Lingkungan Kerja Terhadap Kinerja Karyawan Divisi Konstruksi Pada PT Telkom Akses Yogyakarta","authors":"Inayat Hanum Indriati, Natalia Ratnaningrum, Soraya Kharisma Putri","doi":"10.31316/akmenika.v21i1.5958","DOIUrl":"https://doi.org/10.31316/akmenika.v21i1.5958","url":null,"abstract":"This research aims to determine the influence of work discipline, job satisfaction, and work environment on performance.This research was conducted in December 2022- December 2023 in the construction division of PT Telkom Access Yogyakarta. This research is quantitative research with a total of 60 employees as respondents and the sampling technique uses saturated samples. Data collection techniques were carried out by means of interviews and questionnaires. The data analysis technique used is multiple linear regression analysis with the help of SPSS 25.0 for windows. The results of this research show that partially work discipline has a positive and significant effect on performance with a regression coefficient of 0.379 and sig 0.003 <0.05. Job satisfaction has a positive and significant effect on performance with a regression coefficient of 0.250 and sig 0.020 <0.05. The work environment has a positive and significant effect on performance with a regression coefficient of 0.126 and sig 0.016 <0.05. Simultaneous test results (F test) show that work discipline, job satisfaction and work environment have a significant effect on performance, as evidenced by the F value of 13.395 and sig 0.000 < 0.05. The influence of work discipline, job satisfaction and work environment is shown by the Adjusted R Square value of 0.387, the remaining 0.613 is influenced by other variables not examined in this research.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"14 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140740110","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}
I. G. A. Arista Pradnyani, I. G. A. A. Pramita Indraswari, Nila Rahayu
{"title":"Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi","authors":"I. G. A. Arista Pradnyani, I. G. A. A. Pramita Indraswari, Nila Rahayu","doi":"10.31316/akmenika.v21i1.5914","DOIUrl":"https://doi.org/10.31316/akmenika.v21i1.5914","url":null,"abstract":"This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy. \u0000 ","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"11 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140737296","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}
Rahandhika Ivan Adyaksana, Lusmino Basia, Putri Wahyuni
{"title":"Pengaruh Akuntabilitas, Moralitas Individu, Kesesuaian Kompensasi, Pengendalian Intern Dan Partisipasi Masyarakat Terhadap Potensi Fraud Dalam Pengelolaan Dana Desa","authors":"Rahandhika Ivan Adyaksana, Lusmino Basia, Putri Wahyuni","doi":"10.31316/akmenika.v21i1.5912","DOIUrl":"https://doi.org/10.31316/akmenika.v21i1.5912","url":null,"abstract":"The research aims to examine effect of accountability, individual morality, suitability of compensation, internal control and community participation on potential for fraud in managing village funds. The population in this research is aimed at village officials in Playen Distict, Gunung Kidul Regency with a sample of 92 participants. Sampling was done by purposive sampling method. The data use is primary. Analysis research data use multiple linear regression. Based on test results, it shows that the variables of accountability (X1), individual morality (X2), suitability of compensation (X3), internal control (X4) and community participation (X5) have a negative influence on potential for fraud in village fund management (Y).","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140735967","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 Perceived Organizational Support, Reward, Dan Budaya Organisasi Terhadap Kinerja Karyawan Dengan Pemediasi Employee Engagement","authors":"Setyo Adji Sadewo, Ignatius Soni Kurniawan","doi":"10.31316/akmenika.v21i1.5332","DOIUrl":"https://doi.org/10.31316/akmenika.v21i1.5332","url":null,"abstract":"This study aims to examine the effect of perceived organizational support, rewards, and organizational culture on employee performance by mediating employee engagement among The Hotel Victoria Yogyakarta employees. This research is a quantitative study with a population of The Hotel Victoria Yogyakarta employees. A total of 40 employees whose data was collected using a census questionnaire. Data were analyzed using the SPSS version 23 software application, including multiple linear regression tests and Sobel tests. The results of this study indicate that perceived organizational support and reward have no significant effect on employee performance. Organizational culture has a significant effect on employee performance. Perceived organizational support, rewards, organizational culture, and employee performance have no significant effect on employee engagement. The implications of the research results are discussed in the discussion section.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"62 11‐12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140736165","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 Kompensasi, Lingkungan Kerja Non Fisik, Dan Pengembangan Karir Terhadap Retensi Karyawan Pada PT BPRS Madina Mandiri Sejahtera","authors":"Pradita Nindya Aryandha, Deffani Aksan","doi":"10.31316/akmenika.v21i1.6058","DOIUrl":"https://doi.org/10.31316/akmenika.v21i1.6058","url":null,"abstract":"This study aims to determine the effect of compensation, non-physical work environment, and career development on employee retention. This research was conducted at PT BPRS Madina Mandiri Sejahtera in 2022. This research is a quantitative study with 40 respondents using a sampling technique, namely the saturated sampling technique. Data collection technique is done by distributing questionnaires. The analysis technique used is multiple linear regression analysis. The results showed that partially compensation had a positive and significant effect on employee retention. The non-physical work environment has a positive and significant effect on employee retention. Career development has no positive and significant effect on employee retention. The results of the study simultaneously compensation, non-physical work environment, and career development on employee retention.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"13 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140739009","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 Kompensasi dan Pengembangan Karir terhadap Quality of Work Life pada Perawat Rumah Sakit di Kota Yogyakarta","authors":"Yati Suhartini","doi":"10.31316/akmenika.v17i2.1079","DOIUrl":"https://doi.org/10.31316/akmenika.v17i2.1079","url":null,"abstract":"The research was conducted with the aim of knowing the influence of compensation and career development toward the quality of work life in the hospital nurses in Kota Yogyakarta. The sample of this research is 75 people, taken from a population of 284 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 compensation (X1), and career development (X2),) influenced partially or simultaneously on quality of work life (Y), thus partially or simultaneously supporting the 3 hypotheses. Those were indicated by the value of regression coefficient and the significant level of each factor which are 0.227 and 0.009; 0,546 and 0,000, respectively. Likewise, the value of F amounting to 43,100 with the significance level of 0,000, whereas adjusted R2 counting to 0,532. Furthermore, career development indicates as the dominant variable that influences on the quality of work life.Keyword : compensation, career development, and the quality of work life","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125841849","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 Faktor Internal dan Faktor Eksternal terhadap Manajemen Pajak","authors":"Dewi Kusuma Wardani, Hany Nur Setiya Putri","doi":"10.31316/akmenika.v15i1.936","DOIUrl":"https://doi.org/10.31316/akmenika.v15i1.936","url":null,"abstract":"This research aims to analyze the impact of profitability,capital structure,fixed asset intensity,and economic growth towards tax management using effective tax rates as a indicator in Real Estate and Property companies in the period 2011-2014. We used the secondary data from IDX and BPS of Product Domestic Bruto. Multiple regression analysis is was the method of analysis used. The sampling technique used in this research was purposive sampling method and obttained 96 samples of data for 24 companies. The regression test results showed that profitability has a significant positive effect to tax management, capital structure has a significant negative to tax management. While, for the fixed asset and economic growth does not effect on the tax management.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129158129","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}