Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH KEMUDAHAN PENGGUNAAN, KUALITAS LAYANAN, DAN KEAMANAN TERHADAP KEPUTUSAN PENGGUNAAN JASA MARKETPLACE TOKOPEDIA
No full textTeknologi dan informasi, khususnya internet, telah maju dengan pesat, dan hal ini berdampak luas pada masyarakat secara keseluruhan. Saat ini, akses ke internet merupakan kebutuhan di hampir setiap aspek keberadaan manusia. Tokopedia, marketplace online terbesar di Indonesia hadir dalam kehidupan sehari-hari untuk memudahkan kemudahan berbisnis dan transaksi retail secara online. Riset ini bermaksud untuk menganalisis bagaimana faktor-faktor seperti kegunaan, kualitas layanan, dan keamanan memengaruhi preferensi orang saat mempertimbangkan apakah akan memakai pasar online Tokopedia atau tidak. Purposive Sampling dipakai untuk mengumpulkan data dari target demografi Seller Marketplaces di wilayah Indonesia, dengan memperhatikan sejumlah variabel. Metode pengumpulan informasi dengan memakai kuesioner. Analisis regresi linier berganda dipakai untuk menganalisis data. Berdasarkan data yang kami miliki sejauh ini, kami dapat menyimpulkan bahwa kualitas layanan memiliki pengaruh positif bersignifikan secara statistik terhadap pilihan kami untuk memakai layanan atau tidak, dan bahwa keamanan juga memiliki pengaruh positif bersignifikan secara statistik. Keputusan tentang penggunaan layanan dipengaruhi secara sinkron oleh tiga faktor kemudahan penggunaan, kualitas layanan, dan keamanan.The development of technology and information, especially the internet, has developed very quickly and the development of internet technology has changed various aspects of human life because now the internet has become everyone's basic need. Tokopedia is present in the midst of society as the largest online buying and selling site in Indonesia today to provide convenience in carrying out buying and selling transactions or business activities using internet media. This study aims to determine the effect of ease of use, service quality, and security on the decision to use the Tokopedia marketplace service. The population in this study is Seller Marketplace in the Indonesian Region, the sampling technique uses purposive sampling in sampling where the sampling technique used by researchers has certain considerations in taking the sample. Data collection techniques using a questionnaire. Data analysis is in the form of multiple linear regression analysis. Partial test results obtained that Ease Of Use has no significant effect on Service Use Decisions, Service Quality has a positive and significant effect on Service Use Decisions, and Security has a positive and significant effect on Service Use Decisions. Comprehensive results obtained Ease Of Use, Service Quality, and Security have a simultaneous effect on Service Usage Decisions
BEBAN KEBIJAKAN DI BUMN DAN REFORMASI BUMN
No full textPolemics over the management of State Owned Enterprises in various parts of the world, which are full of inefficiency and expropriation by politicians, have prompted major reforms, both in terms of ownership structure and the implementation of good corporate governance. It is hoped that with these reforms, the governance of State Owned Enterprises will become more efficient and transparent. However, the reform of State Owned Enterprises through changes in ownership structure without removing the burden of policy actually makes the privatized State Owned Enterprises perform worse due to being trapped in the soft budget syndrome. Thus, the reform of State Owned Enterprises actually invites a lot of skepticism in several countries. Therefore, this study examines the previous literature that presents empirical and theoretical facts regarding the management of State Owned Enterprises around the world. Based on the previous literature review, State Owned Enterprise reform will be nil if it is not followed by removing the burden of policy. The burden of the policy will be a hindrance for State Owned Enterprises in carrying out efficiency so that State Owned Enterprises will find it difficult to compete with private companies in the market and tend to rely on subsidies or capital assistance from the government to survive.
Keywords :State Owned Enterprise, Policy, reformatio
PENGARUH RELIGIUSITAS DAN PENEGAKAN HUKUM TERHADAP PENGGELAPAN PAJAK DENGAN MORAL PAJAK SEBAGAI VARIABEL INTERVENING
No full textThis study aims to examine whether religiosity and law enforcement affect tax evasion through tax morale as an intervening variable. The method in this research is using quantitative descriptive method and primary data using a questionnaire. The population in this study were the UMKM taxpayers in the Special Region of Yogyakarta with a sample size of 100 respondents. The sampling technique uses convenience sampling. Data collection is done by giving a questionnaire directly to respondents in the form of a questionnaire (paper) and google form. Data were tested using Partial Least Square (PLS) available in the SmartPLS 3.0 software application. The results of this study indicate that religiosity has a positive effect on tax morale. Law enforcement also has a positive effect on tax morale. Religiosity has a negative effect on tax evasion. Law enforcement has no effect on tax evasion. Tax morale has a negative effect on tax evasion. Religiosity has a negative effect on tax evasion through tax morale. Law enforcement has a negative effect on tax evasion through tax morale.This study aims to examine whether religiosity and law enforcement affect tax evasion through tax morale as an intervening variable. The method in this research is using quantitative descriptive method and primary data using a questionnaire. The population in this study were the UMKM taxpayers in the Special Region of Yogyakarta with a sample size of 100 respondents. The sampling technique uses convenience sampling. Data collection is done by giving a questionnaire directly to respondents in the form of a questionnaire (paper) and google form. Data were tested using Partial Least Square (PLS) available in the SmartPLS 3.0 software application. The results of this study indicate that religiosity has a positive effect on tax morale. Law enforcement also has a positive effect on tax morale. Religiosity has a negative effect on tax evasion. Law enforcement has no effect on tax evasion. Tax morale has a negative effect on tax evasion. Religiosity has a negative effect on tax evasion through tax morale. Law enforcement has a negative effect on tax evasion through tax morale
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KOMITE MANAJEMEN RISIKO TERHADAP PENGUNGKAPAN RISIKO PADA PERUSAHAAN PERBANKAN
No full textThis research was conducted with the aim of testing and proving profitability, company size and risk management committee on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2016-2021. Total population is 46 companies and only 13 companies are used as the final sample. Data collection techniques using the documentation method. The type of data used is documentary data. The data source is secondary data. The sampling technique used purposive sampling technique. The data analysis technique uses multiple linear regression analysis with the help of IBM SPSS version 25. The results of the research that has been carried out show that profitability has a significant positive effect on risk disclosure, while company size and risk management committee (KMR) have an insignificant positive effect on risk disclosure. The test results of the coeffisient of determination show that the value of Adjusted R2 is 0,803. This means that the variables of proitability, company size and risk magaement committee in the research regression model that has been carried out are able to explain risk disclosure of 80,3%, while 19,7% is explained by other variables not examined in this study
PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PRODUSEN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021
No full text The purpose of this study is to determine the factors that influence the value of coal producing companies listed on the Indonesia Stock Exchange by using Profitability ratios proxied by Return on Equity and Dividend Policy proxied by the Dividend Payout Ratio. The population in this study are 19 coal producing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2021 period. The number of samples is 6 companies from 19 companies that meet the sampling criteria. The sampling technique used is Purposive sampling. The data analysis technique used is descriptive analysis and panel data regression analysis SPSS version 26. The results of this study indicate that partially profitability has an effect on firm value and dividend policy has no effect on firm value, while simultaneously profitability and dividend policy have an effect on firm value
 
APAKAH VACA, VAHU, STVA MEMPENGARUHI PROFITABILITAS? STUDI PADA BANK BCA SYARIAH 2017-2022
No full text The purpose of this study is to investigate how BCA Syariah Bank's profitability is impacted by VACA, VAHU, and STVA. The study employed a quarterly financial report covering the period from 2017 to 2022 as its sample. Using a purposive sampling approach and a 6year observation period, 24 samples of observation data are acquired from the population, which is BCA Syariah Bank. The Financial
Services Authority website published financial statements, which provided the data needed for this investigation. Multiple linear regression analysis is used in the data analysis process. by utilizing SPSS version 21 as a research instrument. The study's findings show that VACA significantly and favorably affects BCA Syariah Bank's profitability. VAHU significantly and negatively affects BCA Syariah Bank's profits. Furthermore, STVA has no impact on BCA Syariah Bank's profits.
 
SIAPA YANG UNTUNG DARI PERDAGANGAN HARIAN? STUDI EMPIRIS PADA TIGA PERUSAHAAN DENGAN KAPITALISASI TERBESAR
No full textPerekonomian yang belum pulih membuat masyarakat mengalami masalah dalam pengelolaan keuangan. Berdasarkanpada realita yang terjadi banyak orang memilih masuk ke pasar modal untuk menambah penghasilan. Harapannya ada tambahan pendapatan dari pasar modal, namun kenyataannya tidak semua untung tapi rugi karena keterbatasan ilmu. Penelitian ini ingin mengetahui siapa yang sebenarnya diuntungkan dari pasar modal.
Menggunakan data intraday, peneliti ingin mengetahui siapa yang berhasil mendatangkan keuntungan dan kerugian dari pasar modal. Data sekunder dikumpulkan secara manual dari Perusahaan Sekuritas. Data transaksi diklasifikasikan berdasarkan jenis investor, transaksi jual dan transaksi beli. Pengujian menggunakan uji binomial untuk melihat apakah investor asing memperoleh keuntungan lebih besar dari investor domestik
Kata Kunci: Investor Asing, Investor Domestik, Literasi Keuangan, PengembalianPeople are having financial management issues because the economy has not yet recovered. Based on the reality that is happening, many people choose to enter the capital market to supplement their income. The hope is that there will be additional income from the capital market, but in reality, not all profits will be realized due to limited knowledge. This research wants to know who actually benefits from the capital market.
Using intraday data, researchers want to find out who has succeeded in bringing in profits and losses from the capital market. Secondary data is collected manually from securities company. Transaction data is classified based on the type of investor, selling transactions and buying transactions. The binomial test was used to see whether foreign investors earn greater profits than domestic investors
Pengaruh Beban Pajak, Tunneling Incentive, Dan Ukuran Perusahaan Terhadap Keputusan Perusahaan Dalam Melakukan Transfer Pricing
No full textThis study aims to determine the effect of tax expense, tunnelingincentive and firm size to transfer pricing. This research is qualitative. Population in this research is multinational company subsector that listed in BEI during period of 2013 until 2017. The sample in this study was determined based on purposive sampling which resulted 9 samples of company. The type of data used is secondary data obtained from www.idx.co.id. Data analysis technique used is multiple linear regression analysis.
The result of logistik regression test shows that the tax expense, tunneling incentive and firm size simultaneously affect the transfer pricing and the three independent variables influence 67,1%to the dependent variable while the rest is influenced by other factors outside the research variables.
Partially, tax expense have a negatively effect on transfer pricing has a positive regresion coefficient off 3.211 and significance level 0,037, tunneling incentive has no effect on transfer pricing with regresion coefficient negative -0.380 and significance level 0.895>0.05 and and firm size negatively affect transfer pricing with regresion coefficient negative -23.070 and significance level 0.046.This study aims to determine the effect of tax expense, tunnelingincentive and firm size to transfer pricing. This research is qualitative. Population in this research is multinational company subsector that listed in BEI during period of 2013 until 2017. The sample in this study was determined based on purposive sampling which resulted 9 samples of company. The type of data used is secondary data obtained from www.idx.co.id. Data analysis technique used is multiple linear regression analysis.
The result of logistik regression test shows that the tax expense, tunneling incentive and firm size simultaneously affect the transfer pricing and the three independent variables influence 67,1%to the dependent variable while the rest is influenced by other factors outside the research variables.
Partially, tax expense have a negatively effect on transfer pricing has a positive regresion coefficient off 3.211 and significance level 0,037, tunneling incentive has no effect on transfer pricing with regresion coefficient negative -0.380 and significance level 0.895>0.05 and and firm size negatively affect transfer pricing with regresion coefficient negative -23.070 and significance level 0.046
PENGARUH CURRENT RATIO, RETURN ON ASSETS DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022
No full textTujuan dari penelitian ini adalah untuk menguji bagaimana Debt to Equity Ratio, Return on Assets, dan Current Ratio mempengaruhi harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode empat tahun yaitu tahun 2019 sampai dengan tahun 2022. Penelitian ini bersifat kuantitatif dengan menggunakan pendekatan asosiatif kausal. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan yang dimuat di situs resmi Bursa Efek Indonesia yakni www.idx.co.id. Teknik sampling yang digunakan yaitu purposive sampling dan menghasilkan 30 sampel perusahaan perbankan. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio dan Return on Assets memberikan pengaruh positif dan signifikan terhadap harga saham, sedangkan secara parsial Debt to Equity Ratio tidak memberikan pengaruh terhadap harga saham. Kemudian secara simultan atau bersama-sama Current Ratio, Return on Assets dan Debt to Equity Ratio memberikan pengaruh positif dan signifikan terhadap harga saham
PENGARUH PROMOSI, KEMUDAHAN, DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN GOJEK ONLINE DI YOGYAKARTA
No full textThe purpose of this study is to determine the effectiveness of promotions, convenience, and service quality with regard to the needs of users of Gojek online in Yogyakarta. Utilizing the online Gojek application, this study was conducted. This sampling technique makes use of purposive sampling. Data analysis methodology use regressive linier berganda analysis with the SPSS version 25 application. The results of this study show that different promotions and service quality have a positive impact on customers of Gojek online in Yogyakarta. Then, for the variable kemudahan bearing a favorable sign, it did not indicate the number of Gojek online users in Yogyakarta. R2yaitu adjusted by Nilai dari is 0,503. With this in mind, it can be inferred that the concerns of Yogyakarta Gojek online users can be expressed through three independent variables: promotions, convenience, and service quality.Tujuan dari penelitian ini adalah untuk mengetahui efektivitas promosi, kemudahan, dan kualitas layanan terhadap kepuasan pengguna Gojek online di Yogyakarta. Dengan memanfaatkan aplikasi Gojek online, penelitian ini dilakukan. Teknik pengambilan sampel ini menggunakan purposive sampling. Metodologi analisis data menggunakan analisis berganda linier regresif dengan aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa promosi dan kualitas layanan yang berbeda memberikan dampak positif bagi pelanggan Gojek online di Yogyakarta. Kemudian untuk variabel kemudahan bertanda baik tidak menunjukkan jumlah pengguna Gojek online di Yogyakarta. R2 yaitu disesuaikan dengan Nilai dari adalah 0,503. Dengan pemikiran tersebut, dapat disimpulkan bahwa perhatian pengguna Gojek online Yogyakarta dapat diungkapkan melalui tiga variabel independen: promosi, kemudahan, dan kualitas layanan