Jurnal Akuntansi Pajak dan Manajemen

Pengaruh Lingkungan Kerja dan Komitmen Terhadap Kinerja Karyawan pada Unit Usaha Otonom Agribisnis Toraja Kecamatan Mengkendek Kabupaten Tana Toraja

2025-03-27T00:27:36+00:00

This research aims to determine the influence of the work environment and commitment on employee performance at the Toraja Agribusiness Autonomous Business Unit, Mengkendek District, Tana Toraja Regency. This research approach uses a quantitative approach. The sample used was 75 respondents. Data collection techniques using observation methods, questionnaires, interviews, documentation. The data analysis technique used is test. The data analysis technique used is validity test, reliability test, classical assumption test and multiple linear regression using Statistics and Service Solution (SPSS) version 25 Based on the results of the research that has been conducted, it shows that the work environment variable (X1) and the Commitment variable (X2) simultaneously have no effect on the employee performance variable (Y). Furthermore, the work environment variable (X1) partially has no influence on employee performance with the calculated value of tcount 0.631 < ttable 1.993 and a significant value of 0.530 > 0.05. The commitment variable has an influence on employee performance with the calculated value of tcount 2.072 > ttable 1.993 and a significant value of 0.042 < 0.05. So that employee commitment to the Toraja Agribusiness Autonomous Business Unit has a greater contribution to improving performance compared to the work environment in the context of the agribusiness autonomous business unit.

Faktor-Faktor Yang Mempengaruhi Minat Pengguna Sistem Informasi Akuntansi Berbasis Dompet Digital (Studi Empiris Pada Mahasiswa Akuntansi Universitas Sains Al-Qur’an)

2025-03-29T15:04:34+00:00

The development of digital technology has advanced payment systems in Indonesia, including the implementation of Accounting Information Systems based on digital wallets (e-wallets), which simplify payments. This study analyzes factors influencing interest in using such systems, employing a quantitative method with 517 Accounting students at Universitas Sains Al-Qur’an, Central Java, as the population. A sample of 84 respondents was selected using the Taro Yamane formula, and data were analyzed with multiple linear regression using SPSS version 25. The findings reveal that among six tested variabels, only perceived usefulness (significance 0.005) significantly influences interest in using digital wallets. Other variabels, such as perceived ease of use, security, risk, trust, and financial literacy, have no significant effect. In conclusion, perceived usefulness and security are key factors driving interest in using Accounting Information Systems based on digital wallets.

Analisis Pengaruh Kinerja Keuangan Terhadap Keputusan Investasi Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Tekstil Dan Garmen Tahun 2019-2022

2025-04-16T08:56:22+00:00

This study seeks to examine the relationship between financial performance and investment choices in textile and garment industries from 2019 to 2022, with a focus on excellent corporate governance as a moderating component. Secondary data is being used in this quantitative study. The sample for this study consists of 21 firms from the textile and apparel sector that were listed on the Indonesia Stock Exchange between 2019 and 2022. The data used for this research comes from their financial reports and annual reports. A total of 21 samples were collected via the use of purposive sampling in the sample selection process, namely 9 companies with a four year period. The analytical tools used are descriptive analysis methods, quantitative analysis, as well as tests for classical assumptions, hypothesis testing, reliability, validity, and coefficient of determination (R2). Findings show that investment choices are heavily impacted by financial success, and that excellent corporate governance has little moderating effect on this connection

Peran Edukasi Kewirausahaan dalam Meningkatkan Minat Berwirausaha di Kalangan Mahasiswa

2025-05-19T13:43:47+00:00

Entrepreneurship education plays an important role in shaping the mindset and increasing students' interest in entrepreneurship. This study aims to analyze the role of entrepreneurship education in increasing entrepreneurial interest among students and identify its supporting and inhibiting factors. This study uses a qualitative approach with a case study method in one of the universities in Indonesia. Data was collected through in-depth interviews, observations, and documentation, then analyzed using data reduction techniques, data presentation, and conclusion drawn. The results of the study show that practice-based entrepreneurship education, such as business simulations, mentoring, and incubation programs, has a positive impact on increasing students' interest and readiness to start a business. The main supporting factors include institutional support, access to business mentors, and start-up funding facilities, while inhibiting factors include limited practical experience, lack of business networks, and limited access to capital. Therefore, universities are advised to strengthen experiential learning methods and increase collaboration with the business world to create a more conducive entrepreneurial ecosystem.

Analisis Pengaruh Ukuran Perusahaan,Likuiditas, Dan Profitabilitas Terhadap Kebijakan Utang

2025-05-19T13:54:42+00:00

Debt policy is a decision taken by an entity or organization in terms of how debt management will be carried out. This study discusses the effect of company size, liquidity, and profitability on debt policy in coal subsector mining companies listed on the Indonesia Stock Exchange.

This research is all coal subsector mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population was 27 companies using purposive sampling technique. Based on the purposive sampling technique, a sample size of 23 companies was obtained. The type of data used is secondary data. The data analysis technique used is multiple regression analysis with hypothesis testing, namely the t test and f test.

The results showed that: (1) Company size has a positive and significant effect on debt policy of 5,029. (2) Liquidity has a negative and significant effect on debt policy of -8,514. (3) Profitability has a negative and significant effect on debt policy of -5,138.

Keywords: Company Size, Liquidity, Profitability, and Debt Policy

Peran Self Efficacy Pada Servant Leadership Dalam Meningkatkan Kinerja Pada Badan Pendapatan Daerah Kabupaten Rokan Hilir

2025-05-19T14:59:37+00:00

The purpose of this study is to conduct an in-depth analysis of the influence of servant leadership on employee performance at the Regional Revenue Agency (Bapenda) of Rokan Hilir Regency, with self-efficacy serving as a mediating variable. This research aims to provide a more comprehensive understanding of how a service-oriented leadership style can enhance employees’ confidence in performing their duties, which ultimately leads to improved performance. The population of this study includes all civil servants (ASN) working at Bapenda Rokan Hilir Regency, totaling 91 individuals. Due to the relatively small population size, the sampling method used is a saturated sampling technique, in which the entire population is included as the sample. Data collection was carried out using a systematically structured questionnaire distributed via Google Form. Data analysis was performed using the Structural Equation Modeling (SEM) approach with the assistance of SmartPLS 3.0 software. The results of the analysis indicate that both servant leadership and self-efficacy have a positive and significant influence on employee performance. Furthermore, servant leadership was also found to significantly enhance employees’ self-efficacy, which in turn mediates the influence of servant leadership on performance. These findings reinforce the importance of servant leadership in shaping employee self-confidence and driving optimal performance outcomes