Jurnal Akuntansi Pajak dan Manajemen

Pengaruh Budaya Organisasi dan Komitmen Karyawan Terhadap Kinerja Pegawai di PT Lingkar Sakti Mas Banjarmasin

Muhammad Aldo Kurniawan — 2025-09-22

This study aims to analyze the influence of Organizational Culture and Employee Commitment on Employee Performance at PT Lingkar Sakti Mas Banjarmasin. The research employs a quantitative approach with 32 respondents, all of whom were selected using a saturated sampling technique. The data collection instrument was a Likert-scale questionnaire that had been tested for validity and reliability. Data were analyzed using multiple linear regression. The results show that the Organizational Culture variable (X1) has a significant effect on Employee Performance (Y), with a t value of 5.475 > t table 2.042 and a significance level of 0.000 < 0.05. In contrast, the Employee Commitment variable (X2) does not significantly affect Employee Performance, with a t value of 1.731 < t table 2.042 and a significance level of 0.094 > 0.05. The simultaneous test (F test) indicates that Organizational Culture and Employee Commitment jointly have a significant effect on Employee Performance, as shown by an F value of 19.710 > F table 3.328 and a significance level of 0.000 < 0.05. In conclusion, improving employee performance can be achieved through the implementation of a strong organizational culture supported by consistent and balanced employee commitment.

Musik, Royalti, dan Konsumen: Analisis Kualitatif Pengaruh Kebijakan Hak Cipta di Pusat Perbelanjaan

Wiwin Riski Windarsari — 2025-09-25

Music is a crucial element in shaping public space atmospherics, particularly in shopping malls. It functions not only as entertainment but also as a strategic tool to influence consumer mood, comfort, and behavior. In Indonesia, the use of music in public spaces is regulated under Law No. 28 of 2014 on Copyright, which requires royalty payments to composers through the National Collective Management Organization (LMKN). This study aims to analyze the impact of music royalty policies on consumer behavior and shopping interest in shopping malls. A qualitative descriptive approach was employed using a case study design, involving in-depth interviews, direct observation, and document analysis. The findings reveal that most consumers perceive music as enhancing comfort, extending visit duration, and encouraging shopping interest. Respondents noted that slow-tempo music created a relaxed atmosphere, while fast-tempo music produced a more dynamic ambiance. Although most consumers were unaware of the royalty obligation, they supported the policy once explained, viewing it as protection for creators’ rights. Therefore, royalty policies should be considered not only as legal requirements but also as strategic investments that enhance shopping experiences while promoting the sustainability of the national music industry.

Manajemen Strategis Berbasis Balanced Scorecard dalam Peningkatan Kinerja Layanan Publik di PT Pelindo Regional 4 Makassar

Nasir Nasir — 2025-09-25

This research is motivated by the importance of implementing effective strategic management in improving the quality of public services in State-Owned Enterprises (SOEs), especially in the port sector. PT Pelindo Regional 4 Makassar as a strategic public service provider faces demands to improve efficiency, customer satisfaction, and competitiveness. This study aims to analyze the application of strategic management based on Balanced Scorecard in improving public service performance. The approach used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The results of the study show that the Balanced Scorecard has been applied through four main perspectives, namely finance, customers, internal business processes, and learning and growth. This implementation has a positive impact on operational efficiency, increasing customer satisfaction, improving work processes, and developing human resources. However, challenges are still found in the aspect of equitable distribution of training and information system integration. The recommendations of this study are the importance of strengthening coordination across units, periodic evaluation of performance indicators, and increasing investment in information technology systems and employee training. With consistent implementation, the Balanced Scorecard can be an effective strategic tool to support superior and sustainable public services

Pengaruh Current Ratio Dan Total Asset Turnover Terhadap Return On Asset Di Perusahaan Subsektor Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024

Nana Sriyana — 2025-10-11

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap Return on Asset (ROA) pada perusahaan subsektor Food & Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linier berganda. Hasil uji t menunjukkan bahwa Current Ratio (CR) berpengaruh signifikan terhadap Return on Asset (ROA) (signifikansi 0,022 < 0,05), sedangkan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return on Asset (ROA) (signifikansi 0,000 < 0,05). Uji F menunjukkan bahwa Current Ratio (CR) dan Total Asset Turnover (TATO) secara simultan berpengaruh signifikan terhadap ROA (signifikansi 0,000 < 0,05). Nilai koefisien determinasi (R²) sebesar 0,336 mengindikasikan bahwa variabel independen hanya menjelaskan 33,6% variasi Return on Asset (ROA), sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Hasil ini menunjukkan bahwa pentingnya manajemen likuiditas dan efisiensi aset dalam meningkatkan profitabilitas perusahaan

Perlakuan Akuntansi Aset Biologis Berdasarkan Psak 69 Pada Peternakan Burung Puyuh PT Madania Kabupaten Magelang

Vaza Akmala — 2025-10-11

PT Madania is a company engaged in the livestock sector. This farm has biological assets in the form of quails that produce quail eggs as the main product for sale.

This study aims to determine the accounting treatment of biological assets in the form of quails and how they are in accordance with the Financial Accounting Standards Statement (PSAK) 69 concerning Agriculture. The data in the study are in the form of primary data obtained through direct interviews with farm owners regarding the quail farming cycle starting from feeding, giving vitamins, cleaning the cage, the process of producing eggs, to culling quails, direct observation at the PT Madania quail farm in Magelang Regency and literature study at the Sawunggalih Aji Purworejo Polytechnic library. The analysis technique used is descriptive analysis by describing data according to the research problem, and arranged systematically based on PSAK 69. The method used is a census sampling approach with the entire population used as a research sample.

The results of the study indicate that the owner of the PT Madania farm has not implemented PSAK 69 in recording its biological assets. This situation causes the company to be unable to calculate profits accurately, thus creating risks in financial decision making.

Keywords: accounting, biological assets, PSAK 69.