Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.
Published
2021-06-21
Articles
Pengaruh Self-Efficacy, Quality of Work Life dan Kompensasi terhadap Retensi Karyawan PT. Antaran Sukses Express di Kota Tangerang
Purpose: This research aimed to examine the effect of Self-Efficacy, Quality of Work Life and Compensation on Employee Retention. This study aimed to see how large the correlation of the three exogenous variable factors on Employee Retention at PT Antaran Sukses Express Tangerang.
Research Methodology: The sampling in this research uses a simple random sampling technique, with the number of respondents as many as 100 employees. The technique of methodology used is with the distribution of questionnaires and the statistical testing tool used is SMARTPLS 3.0.
Results: The results of this study show that Self-Efficacy (0,207), Quality of Work Life (0,398) and Compensation (0,382) were positively and significantly influential on Employee Retention. Based on the R Square test, it has been indicated that the level of Self-Efficacy, Quality of Work Life and Compensation affect the Retention of Employees to 79.3%, while the remaining 20.7% is affected by other variables outside this study.
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SintaAnalisis Pengaruh Work from Home, Digital Platform dan Aplikasi Rapat Online terhadap Produktivitas Kerja pada PT. Telkom Akses di Jakarta Barat
Purpose: This research aimed to analyze the impact of Work from Home, Digital Platform, and Online Meeting Applications on Work Productivity. This research aimed to observe the correlation of the three factors of exogenous variables towards work productivity.
Research Methodology: Sampling in this study used Random Sampling Techniques by spreading questionnaires to PT Telkom Access - West Jakarta towards 100 people. It shows that the population of PT Telkom Access - West Jakarta are 984 people. The methodology used to collect data was with the distribution of questionnaires. The statistical test tool utilized was SmartPLS 3.0.
Results: Based on the results, the study shows that Work from Home positively affects work productivity, the Digital Platform positively affects work productivity, and the Online Meeting Applications positively affects Work Productivity.
Pengaruh Current Ratio, Return on Equity, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Price Book Value
Purpose: This study aimed to determine the effect of CR, ROE, DER and Company Size on PBV of Public Companies in Chemical Sub Sector Listed on the Indonesia Stock Exchange Period 2013-2017.
Research Methodology: The sampling technique used was a purposive sampling method. The researched population was 11 companies and the samples used were 8 Public Chemical Sub Sector Companies Listed on the Indonesia Stock Exchange. The data used was multiple linear regression analysis, tested using the Statistical Package for the Social Science (SPSS) and Microsoft Excel 2016. In addition, the data used were secondary data in the form of complete financial statements during the 2013-2017 period.
Results: The study results indicate that the DER variable has a positive and significant effect on PBV. Company Size has a positive and significant effect on PBV. In contrast, the CR and ROE variable do not affect the PBV.
Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018
Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018.
Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010.
Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.
Analisis Pengaruh Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017
Purpose: The integrity of financial statements is the correctness of the information contained in financial statements that describe the actual condition of the company. This study examined the influence of Corporate Governance, which was proxied by Institutional Ownership, Managerial Ownership, Independent Commissioners, Audit Committees and the effect of Audit Quality on the Integrity of Financial Statements.
Research methodology: The population in this study were 13 Manufacturing and Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2017 period. The sample selection technique used was purposive sampling and obtained six companies that met the researcher's criteria. The data analysis method used in this study is multiple linear regression analysis using SPSS version 25.0 for windows.
Results: The results show that institutional ownership, managerial ownership, independent commissioners, and audit quality have a positive and significant effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.
Work Life Balance, Peningkatan Karir dan Tekanan Kerja terhadap Produktivitas: Kasus pada Lembaga Sertifikasi Profesi P3 Pembangun Penyuluh Integritas Bangsa
Purpose: This study examined variables aimed at examining work-life balance, Career Improvement and work pressure towards productivity.
Research methodology: This study was conducted on employees of LSP P3 PIB, examining of what is the correlation between the correlations of the three exogenous variable factors towards productivity as an endogenous variable. Sampling in this research was calculated using the Slovin formula using the Simple Random Sampling. The Respondents are 105 people, rounded up to 100 people. The respondents were employees of LSP P3 PIB. The methodological technique used for data collection is by distributing questionnaires from the firsthand source or Primary Data. The statistical test tool used is SmartPLS 3.
Results: The conclusion of this study demographically, the majority of the respondent are women. The outcome of this research is that work-life balance (0.351) positively and significantly affects productivity, while Career (0.309) has a significantly positive effect, and stress (0.294) has a significant positive effect on productivity.
Limitations: The limitation is that it is only conducted on variables that are studied and excluding other external variables with a limited number of respondents in less than one year.
Contribution: The organization be more aware of the employees’ working engagement by supporting the employees to adjust their work schedule that is Work-Life Balance for their productivity.
Pages: 45-57
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