Jurnal Akuntansi dan Manajemen

PENGARUH BEBAN KERJA, STRES KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR BADAN KESIAPSIAGAAN DAN PENANGGULANGAN DAERAH YOGYAKARTA

Yunita Sartika, Kusuma Chandra Kirana, Eko Yulianto — Thu, 21 Aug 2025 00:00:00 +0200

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja, stres kerja, dan lingkungan kerja terhadap kinerja pegawai pada Badan Kesiapsiagaan dan Penanggulangan Bencana Daerah Kota Yogyakarta. Penelitian ini menggunakan empat variabel yaitu beban kerja, stres kerja, dan lingkungan kerja sebagai variabel bebas dan kinerja pegawai sebagai variabel terikat. Populasi dan sampel yang digunakan dalam penelitian ini adalah pegawai Badan Kesiapsiagaan dan Penanggulangan Bencana Daerah Kota Yogyakarta yang berjumlah 60 orang. Metode pengumpulan data menggunakan penyebaran kuesioner. Uji validitas data, reliabilitas data, uji asumsi klasik, dan pengujian hipotesis digunakan IBM SPSS Statistics 26. Hasil penelitian ini menunjukkan bahwa beban kerja berpengaruh positif dan signifikan terhadap kinerja pegawai. Stres kerja juga berpengaruh positif dan signifikan terhadap kinerja pegawai. Namun, lingkungan kerja tidak berpengaruh terhadap kinerja Badan Kesiapsiagaan dan Penanggulangan Bencana Daerah Kota Yogyakarta.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

Teguh Gunawan Setyabudi, Susanti, Dini Widyawati, Ulfah Setia Iswara — Thu, 21 Aug 2025 00:00:00 +0200

This study aims to empirically test the effect of profitability and leverage on company value. This study is a quantitative study. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023. The sample companies were 55 companies. Profitability variables are measured using return on equity (ROE), leverage variables are measured using debt to asset ratio (DAR), and company value variables are measured using price to book value (PBV). Data analysis was carried out using multiple linear regression analysis. The results of the study show that profitability has no effect on company value, while leverage has a negative effect on company value. Companies with high debt will cause the company value to decrease.

PENGARUH CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENESS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Teguh Erawati, Sri Mairani Julina — Thu, 21 Aug 2025 00:00:00 +0200

This research aims to examine the effect of capital intensity on tax aggressiveness with corporate social responsibility as a moderating variable. The data used in this research is secondary data by taking samples from manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2021 period. Sample selection was carried out using a purposive sampling method from 140 companies that went public and obtained 38 samples that met the requirements. The research results show that capital intensity has a positive effect on tax aggressiveness, but corporate social responsibility as a moderating variable cannot moderate the effect of capital intensity on tax aggressiveness.

ANTECEDENTS OF PERSONAL ENERGY MANAGEMENT EFFECT ON INNOVATIVE WORK BEHAVIOR

Dwi Murniyati, Regita Bintang Maharani, Alvina Arzety Putri — Thu, 21 Aug 2025 00:00:00 +0200

Personality is a fundamental aspect of human life that significantly influences how individuals think, behave, and interact with their environment. In student life, personality management is crucial in supporting adaptation to academic challenges, building social relationships, and making important life decisions. This study aims to examine the relationship between personality traits, personal energy management, and innovative work behaviour among students. The theoretical framework is based on the five-factor model of personality, the concept of personal management energy, and the theory of innovative work behaviour. This study employs a quantitative research approach, focusing on personality and energy management, using a questionnaire with a Likert scale. The research was distributed to respondents aged 20-49 years, resulting in a total of 119 participants. These results support the theoretical framework that combines personality traits with innovative behaviour in the context of teamwork and academic life. Future research can explore other independent variables.

KEMUDAHAN PENGGUNAAN SEBAGAI PENGGERAK UTAMA KEPUTUSAN TRANSAKSI GOPAY: EVALUASI PERAN PROMOSI DAN GENDER

Conny Tjandra Rahardja, Ditha Ardilla — Thu, 21 Aug 2025 00:00:00 +0200

This study investigates the influence of ease of use and promotional mix on transaction decisions using GoPay, as well as the moderating role of gender. Using purposive sampling, data were collected from 103 GoPay users through Google Forms and analyzed with Hayes' PROCESS macro in SPSS 24. The findings reveal that ease of use has a significant positive effect on transaction decisions, indicating that the more user-friendly the application is, the more likely users are to engage in transactions. In contrast, the promotional mix does not show a significant effect, which is likely due to GoPay usage becoming habitual, supported by a broad digital ecosystem and the platform’s strong reputation. The moderation test also indicates that gender does not influence the relationship between ease of use and transaction decisions. These results underscore the greater importance of functional aspects and usability in e-wallet applications over promotional efforts in shaping consumer decisions.

PENGARUH TRUST, PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, PERCEIVED RISK TERHADAP INTENTION TO USE APLIKASI INVESTASI ONLINE E-BROKERAGE

Vira Yuniar Samsul, Efraim Ferdinan Giri — Thu, 21 Aug 2025 00:00:00 +0200

This study aims to analyze the relationship between trust, perceived usefulness, perceived ease of use, perceived risk on the intention to use e-brokerage online investment applications. This research is a primary data and uses a quantitative descriptive method with a purposive sampling method, while the data collection technique in this study uses a questionnaire survey method with 132 respondents. These respondents were taken from various people who use e-brokerage online investment applications with different characteristics of age, gender, occupation and education. The data analysis method used in this study is the Structural Equation Modeling method with the Smart Partial Lease Squares (Smart PLS) application. The results of this study indicate that perceived ease of use and perceived risk have a positive effect on the intention to use e-brokerage online investment applications, while trust and perceived usefulness have no effect on the intention to use e-brokerage online investment applications.