Akmenika: Jurnal Akuntansi dan Manajemen
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Published By Universitas PGRI Yogyakarta

2579-311x, 1978-1679

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Devy Putri Milanda ◽  
Taufan Adi Kurniawan

The industrial revolution resulted in several industries changing their management in order to survive, one of the industries that was affected quite considerably was the trading industry. This study aims to analyze stock return and Trade Volume Activity (TVA) of trading companies in Indonesia Stock Exchange (IDX) before and after Harbolnas (Hari Belanja Online Nasional) or National Online Shopping Days. The samples are all trading companies that have listed on the IDX in the year 2019. This study use multiple linear regression with a significance level of 5%. The results show there are no significant differences in the abnormal return before and after Harbolnas, and there are no significant differences in the TVA before and after the harbolnas


2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Amelia Galuh Werdaningrum ◽  
Faizal Ardiyanto

This research aims to determine the effect of product quality, customer satisfaction, switching barriers, and brand trust on customer retention. The sample in this research was 116 respondents of Wardah Cosmetics customers from Klaten Regency. This research used one of non probability sampling technique which is purposive sampling method. This study is also using multiple linear regression to analyze the collected data. The results in this research are product quality, customer satisfaction, switching barriers, and brand influence customer retention both partially and simultaneously.


2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Wais Al Kurnia

This study aims to know the effect of discipline, emotional intelligence and communication to employee performance. This study uses primary data by distributing questionnaires. The population of this study was all 35 employees of the Wiladeg Gunungkidul Village Hall. Data analysis method used multiple regression analysis, validity test, reliability, hypothesis testing (T test and F test) and test the coefficient of determination. The result of this study concluded that based on regression analysis obtained the following equation Y =  0,123 + 0,120X1 + 0,066X2 + 0,364X3 + e. Based on the hypothesis testing, the F test is known that joinly (simultaneously) variable discipline, emotional intelligence and communication significant effect on employee performance. The result of the t test (partial testing), variable discipline, emotional intelligence  and communication has significant positive effect on employee performance.


2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Septiana Nurlaili

The Objective of the study is to determine the motive factors, they are personality, skills and intentions of the interest in trading in Pedan traditional market of Klaten regency. Ther data were taken in the form of primary data obtained through questionnaires and respondents are traders of the Pedan Klaten Market. The Analytical method used consist of validity, reliability, multiple regression analysis, classic assumptions, t test and coeddicient of determination tests. From the results of the study it can be concluded that the results of the regression analysis obtained the following equation: Y= 6,508 + -0,042X1 + 0,356X2 + 0,507X3 +e. Based on the results of the t test personality does not have an influence on trading interest and then skills have a positive and significant effect on trading interest and intention has a positive and significant effect on trading interest. The most dominant variable in this study is skills.


2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Rani Eka Diansari ◽  
Meilia Saraswati

This study aims to examine the effect of budgetary participation, information asymmetry, budget emphasis, and role ambiguity on budgetary slack. This type of research is quantitative research. The population in this study is the Regional Organization of the Government of Yogyakarta City. Sample of research are 58 respondents involved in the preparation of the budget. The sampling selection using purposive sampling method. This research method is a descriptive analysis method with a survey approach. Method of data analysis used in this research is multiple linear regression mode.In the study, show that budgetary participation have significant positive effect on budgetary slack while information asymmetry, budget emphasis, and role ambiguity have no effect on budgetary slack on the Regional Organizations in the Yogyakarta City Government.Keywords: Budgetary Participation, Information Asymmetry, Budget Emphasis, Role Ambiguity, Budgetary Slack


2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Hari Purnama

This study aims to examine and analyze the effect of the application of accounting information systems, financial accounting standards and partial use of information technology on the quality of financial reports and to test and analyze the application of accounting information systems, financial accounting standards and the simultaneous use of information technology on the quality of financial reports.The variables of this study consist of independent and dependent variables. The independent variable of this research is the application of accounting information systems, financial accounting standards and the use of information technology, the dependent variable is the quality of financial statements. The population in this study is the corporate taxpayers in the city of Yogyakarta with a sample size of 100 respondents. The sampling technique was purposive sampling. The data collection method used a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.The results showed that the application of accounting information systems, financial accounting standards and the use of information technology partially had a significant effect on the quality of financial reports. Simultaneously the application of accounting information systems, financial accounting standards and the use of information technology have a significant effect on the quality of financial reports. The effect of understanding the application of accounting information systems, financial accounting standards and the use of information technology on the quality of financial reports is 23.8%. The rest is influenced by other factors, namely 76.2%, which were not included in this study.


2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Yati Suhartini

The research was carried out to find the influence of five business location factors such as rent expense, infrastructure, business environment, consumer, and security on the success of the mobile phone business a long Jalan Moses, Yogyakarta. The respondents of the research were all of the handphone traders a long Jalan Moses, as many as 81 respondents. The data was derived from a survey and collected by applying question-naires, and analyzed by using multiple linear regressions. This research indicated that factors of rent expense, infrastructure, business environment, consumer, and security, all together showed a significant influence on the business success. These were indicated by the value of F amounting to 24,132 with the significance level of 0,000, where as R square counting to 0,591. The regression coefficient of each factor of rent expense, infrastructure, business environment, consumer, and security toward business success are 0,368 (X1); 0,294 (X2); 0,399(X3); 0,311 (X4); 0,394 (X5); and the significant level of each factor are 0,003; 0,031, 0,007, 0,031, and 0,020 respectively.


2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Suyanto Suyanto

Penelitian ini menguji mengenai perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013 (studi kasus pada UMKM di Daerah Istimewa Yogyakarta). PP Nomor 46 Tahun 2013 tentang pengenaan pajak penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu. Per-masalahan dalam penelitian ini yaitu apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013. Tujuan penelitian ini adalah untuk menguji apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013 serta untuk memperoleh bukti empiris tentang ada tidaknya perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013. Teknik pengumpulan data diperoleh melalui data sekunder berupa laporan ke-uangan UMKM yang ada di Daerah Istimewa Yogyakarta selama periode pengamatan dari tahun 2012 sampai dengan tahun 2014. Dalam pengelolaan data, peneliti meng-gunakan alat bantu berupa perangkat lunak statistik untuk melakukan uji beda t-test. Pemilihan sampel berdasarkan metode purposive sampling dengan tujuan menda-patkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Hasil pe-nelitian ini adalah Nilai t yang disajikan untuk uji beda rata-rata berpasangan sebesar 9,347 dengan tingkat signifikansi 2-tailed 0,000 yang berarti nilai t signifikan karena p-value 0,000 jauh lebih rendah dari tingkat signifikansi yang ditetapkan yaitu 0,05. Dengan demikian maka dapat dikatakan bahwa data empiris mendukung hipotesis alternatif yang diajukan.


2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Murti Sumarni

The aim of this research was focused to determine the impact of Employee Engagement and Employee Value Proposition to Performance. The reliability and validity test was conducted to 30 respondents and the result showed that all questions item were proven valid and reliable to be used in further research analysis. Populations in this research were the employees of PT. Bank Mega, Tbk. Branch Office Semarang. Questionnaire wasused to collect the data in the amount of 50 respondents. This research used SPSS to analyze and the result of the regression analysis indicated that the Employee Engagement and Employee Value Proposition had a significant effect to Performance. The result of Path Analysis indicated that Employee Value Proposition could be a moderating variable between the impact of Employee Engagement to Performance.


2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Muhammad Hidayatullah ◽  
Rani Eka Diansari

This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.


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