cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Akmenika : Jurnal Akuntansi dan Manajemen
ISSN : 19781679     EISSN : 2579311X     DOI : -
Core Subject : Education,
Jurnal Akmenika ISSN: 1978-1679 e-ISSN: 2579-311X diterbitkan oleh Fakultas Ekonomi Universitas PGRI Yogyakarta
Arjuna Subject : -
Articles 78 Documents
Peran Etika Kerja Islam dalam Mempengaruhi Motivasi Intrinsik, Kepuasan Kerja dan Dampaknya terhadap Komitmen Organisasional (Studi Empiris pada Pondok Pesantren Modern di Banten) Hidayat, Syamsul; Tjahjono, Heru Kurnianto
Akmenika Vol 12, No 2 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Islamic work ethic is very important in improving the quality of human resources at the boarding schools in Banten. A lot of researches on ethics of Islam have been conducted, but still rarely carried out with the object of study in Islamic educational institutions. This study intends to reexamine the role of Islam in influencing the work ethic of intrinsic motivation, job satisfaction and its impact toward organizational commitment. The population in this study is all teachers who work at the boarding schools in Banten. 245 teachers gave answers to this research. Data were analyzed by using Structural Equation Modeling (SEM). The analysis showed five accepted hypothesis and one hypothesis is rejected, that is a negative influence and insignificant between job satisfaction and organizational commitment. The limitations and suggestions for future research are discussed in this study.
Pengaruh Motivasi terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAK) Andoko, Candra Yuli; M.Sc, Sukhemi
Akmenika Vol 12, No 2 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aim to reveal the influence of quality motivation, economic motivation and achievement motivation towards Accounting students’ interest in taking Accounting profession education. This study was conducted in Yogyakarta in academic year 2013/2014. This study is a quantitative using Cluster Sampling technique or grouping sample taking. As the population was Accounting students in Yogyakarta. The total number of sample was 140 form 3 private universities with B accreditation. The analysis technique used was bifilar regression analysis with 0,05 of the significance level. The result of the study showed that wholly, motivation such quality motivation, career motivation, economic motivation and achievement motivation had influence over the interest of Accounting student to take the PPAk with 0,000 of the significance value. However, partially the quality motivation and achievement motivation did not influence the interest of students to take the PPAk with 0,367 and 0,210 of significance value each. Variables which were significantly influential towards students’ interest to take the PPAk were career motivation with 0,02 of significance value and economic motivation with 0,04 of significance value.
Penggunaan Relatif Atas Depresiasi yang Dilaporkan dan Pengeluaran Modal Untuk Pengambilan Keputusan Investasi Widaninggar, Nanda; Sumarni, Murti
Akmenika Vol 12, No 2 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Investors conducted that earnings was one of the stock’s price indicators. The substitution of accrual basis accounting information to cash basis accounting information was such a big issue since there were much critical ideas across accrual basis accounting information. The aim of this research was to recognize the impact of that substitution, by comparing the earnings in predicting the stock’s price when depreciation was included and when it was substituted by capital expenditure. Linier regression model, the comparation of determination coefficient (R2) between two equations and p-value were used to test the hypothesis and to determine the significance level of the model. This research’s samples were the manufactured companies listed in Indonesia Stock Exchange which was consistenly listed in the crisis period, from 1997-2002 and 2008-2013 and it was found that accrual basis depreciation had more information content than cash basis capital expenditure component that could not indicate the stock’s price.
Pengaruh Pengetahuan, Keterampilan dan Kemampuan Karyawan terhadap Kinerja Karyawan (Studi pada Industri Kerajinan Kulit di Manding, Bantul, Yogyakarta) Suhartini, Yati
Akmenika Vol 12, No 2 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research was carried out to find the influence of knowledge, skill and ability of leather industry in Manding-Bantul, Yogyakarta. The population of this research were all employees at leather industry in Manding Bantul, Yogyakarta and the sample were 60 respondents. The data was derived from a survey and collected by applying questionnaires and analyzed by using multiple linear regressions. This research indicated that factors of knowledge, skill dan ability, all together showed a significant influence on the worker performance. These were indicated by the value of F amounting to 46,328 with the significance level of 0,000, where as R square counting to 0,713. The regression coefficient and the significant level of each factor of knowledge, skill and ability toward worker performance are 0,145 and 0,012; 0,541 and 0,000; 0,304 and 0,000; respectively.
Analisis Kinerja Keuangan Perusahaan terhadap Harga Saham pada Perusahaan Retail dan Wholesale yang Terdaftar di BEI Sari, Veni Purnama; Widodo, Sri
Akmenika Vol 12, No 2 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap harga saham pada perusahaan retail dan wholesale yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini kinerja keuangan perusahaan diukur dengan rasio Return on Equity (REO), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Current Ratio (CR) dan Divident Per Share (DPS). Penelitian ini menggunakan data sekunder yaitu data perusahaan retail dan wholesale yang terdaftar di Bursa Efek Indonesia pada periode 2010-2012 yang diambil dari IDX kantor cabang Yogyakarta. Populasi dalam penelitian ini sebanyak 39 perusahaan. Metode pengambilan sampel menggunakan purposive sampling yaitu dengan mengambil sampel dari populasi berdasarkan suatu kriteria tertentu sehingga diperoleh sampel yang digunakan dalam penelitian sebanyak 11 perusahaan. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda dan penentuan koefisien determinasi dengan menggunakan program SPSS. Hasil dari penelitian ini adalah: (1) hasil penelitian secara simultan menunjukkan bahwa variabel Return on Equity (REO), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Current Ratio (CR) dan Divident Per Share (DPS) secara bersama-sama berpengaruh signifikan terhadap harga saham. Hal tersebut ditunjukkan dari nilai sig sebesar 0,000, dengan nilai koefisien determinasi (adjusted R2) 0,954, (2) Return on Equity (ROE) berpengaruh positif signifikan terhadap harga saham yang ditunjukkan dengan nilai β1 6261,910 sig. 0,022, (3) Debt to Equity Ratio (DER) tidak berpengaruh secara signifikan terhadap harga saham yang ditunjukkan dengan nilai β2 102,882 sig. 0,602, (4) Price Earning Ratio (PER) berpengaruh positif signifikan terhadap harga saham yang ditunjukkan dengan β3 0,147 sig. 0,008, (5) Current Ratio (CR) tidak berpengaruh signifikan
Pengaruh Kepercayaan dan Kepuasan terhadap Loyalitas Nasabah Perbankan Syariah Wahyuni, Endang Tri
Akmenika Vol 12, No 2 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of trust and satisfaction both partially and simultaneously to customer loyalty. This study took 60 customers as the respondent sample, the sample was taken by purposive sampling technique. Data analysis using the multiple linear regression. The results showed that the variable of trust (X1) had a partially positive and significant effect on customer loyalty (Y), that is proved by the results of statistical t value of 5,599 with a significance value of 0,000 < 0,05. Satisfaction variable (X2) had t value of 3,748 with a significance value of 0,000 < 0,05, this the satisfaction variable (X2) had a positive and significant influence on consumer loyalty (Y). The results of the f test was 36,991 and the significance value was 0,000. These results proved that simultaneously the variable of trust and satisfaction had positive and significant influence on customer loyalty.
Good University Governance Dan Kinerja-Pt: Model Pemetaan Dan Perancangan Kinerja-Pt Melalui Kualitas & Kompetensi Lulusan, Pelayanan Serta Daya Saing Menuju Kualitas Lulusan Dan World Class University Pratolo, Suryo; Jatmiko, Bambang; Manuhara, Wahyu
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to build Mapping Patterns and Good Design and Performance-PT: Quality and Graduate Competency, Services and competitiveness towards quality graduates and World Class University. Basing a common phenomenon that attempts Universities to wards international reputation in the fields of science, technology and art as mandated in the vision and mission of the University, should be managed seriously, education and research, and community service to build a shared commitment in supporting the quality of human resources in all areas in a sustainable manner. The problem in this research is low competitiveness of Indonesian state human resources is one of the nations major problems that require action immediately. According to data from the World Economic Forum, Indonesias competitiveness in 2013-2014 was ranked 38th out of 148 countries surveyed. Factors that affect the competitiveness of a nation is a community education. Research methods, using a survey method approach: pre-survey, observation, data used is secondary data, with the Forum Group Discussion. The results of the study all University at 5 Kopertis already mapped well, but not all integrated based on IT-Web (80%) means that the leadership commitment needs to be improved. Researchers have carried out the design of IT-Web and will be implemented in year 2 (two).
Peran Pemediasian Kepuasan Karir Pada Pengaruh Keadilan Distributif Dan Keadilan Prosedural Karir Pada Komitmen Afektif Karyawan Swasta Di Provinsi Daerah Istimewa Yogyakarta Tjahjono, Heru Kurnianto; Palupi, Majang; Yuasmara, Puspa Galih
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menguji pengaruh keadilan distributif karir dan keadilan prosedural karir pada komitmen afektif. Penelitian ini juga menguji apakah kepuasan karir berperan sebagai variabel mediasi antara pengaruh keadilan distributif karir dan prosedural karir pada komitmen afektif. Populasi dalam penelitian ini adalah karyawan dengan tingkat pendidikan S1 yang bekerja di sejumlah kantor di Daerah Istimewa Yogyakarta. Dengan teknik convenience sampling diperoleh responden sejumlah 200 karyawan dan data yang dapat digunakan dalam penelitian ini berjumlah 188. Teknik analisis data dalam penelitian ini menggunakan analisis SEM (Structural Equation Mo-deling) yang dioperasikan melalui program AMOS 21. Hasil penelitian menunjukkan bahwa keadilan distributif karir dan keadilan prosedural berpengaruh positif signifikan terhadap kepuasan karir. Demikian pula kepuasan karir berpengaruh positif signifikan pada komitmen afektif. Temuan lainnya menunjukkan pengaruh langsung keadilan dis-tributif karir dan keadilan prosedural karir pada komitmen afektif tidak signifikan. Te-muan tersebut menunjukkan bahwa kepuasan karir berperan sebagai variabel mediasi pengaruh keadilan distributif karir dan keadilan prosedural karir pada komitmen afektif.
Pengaruh Promosi, Pelayanan, Lokasi Dan Tingkat Bunga Terhadap Minat Nasabah Bkm Sumarmi, Saptaningsih
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the influence between variables promotions, service, location, interest rates on customers interest BKM Seyegan District of Sleman Yogyakarta. The respondents were citizens of an advanced society members BKM number of 130 people. The sampling technique used in this research is by using the Simple Random Sampling. Models were analyzed using software Partial Least Square (PLS). Based on results of analysis show that the variable of the promotion and the location proved to have a positive and significant effect on customer interest. While aspects of the service and interest rates are not shown to affect the interest of the customer.
Pengaruh Dana Alokasi Umum (Dau), Dana Alokasi Khusus (Dak) Dan Pendapatan Asli Daerah (Pad) Terhadap Belanja Daerah Di Diy & Jateng (Studi Kasus Pemerintah Daerah Kabupaten/Kota Di Diy Dan Jateng Tahun 2009-2013) Trisnawati, Natalie; Adhivinna, Vidya Vitta
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Akmenika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is intended to know the influence of the General Allocation Fund (DAU) Special Allocation Fund (DAK) and Local Own-Source revenue (PAD) of the local expenditure. The sample used in this study were 40 Regency/City in DIY and Central Java sourced from the website of the Financial Department of the Republic Indonesia (www.djpk.kemenkeu.go.id) from the years 2009-2013. The analysis technique used is multiple linear regression test. The test results showed that the General Allocation Fund (DAU) significantly influence of regional expenditure, while the Special Allocation Fund (DAK)) and Local Own-Source revenue (PAD) does not significantly influence the regional expenditure.