Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH GAYA KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN MILENIAL DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA BANK MUAMALAT KC YOGYAKARTA)
No full textThis study aims to analyze the ef ect of leadership style and compensation on the performance of millennial employees with motivation as an intervening variable (a case study on employees of Bank Muamalat KC Yogyakarta). This study uses a quantitative approach with sampling using purposive sampling method. The data collection technique used a questionnaire with a total sample of 30 respondents. The analytical tool used is path analysis with the help of the IBM SPSS Statistic 24 data analysis tool The results showed that the variables of leadership style, compensation and motivation simultaneously af ect employee performance. The variables of leadership style and compensation simultaneously have an ef ect on motivation. Partially, leadership style and compensation variables have no ef ect on employee performance. While the motivation variable has a significant positive ef ect on employee performance. The leadership style variable has a significant positive ef ect on motivation. While the compensation variable has no ef ect on motivation. Motivational variables can mediate leadership style and compensation variables on the performance of millennial employees
PENGARUH PENGGUNAAN SISTEM E-FILING, E-BILLING, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
No full textThis study aims to analyze the effect of implementing e-Filing, e-Billing, and knowledge of taxation on taxpayer compliance. The population in this study is individual taxpayers in the city of Banjar. Sampling was carried out using the purposive sampling method, the sampling criteria were taxpayers who had an NPWP in Banjar City, submitted SPT using the e-Filing system, and paid taxes using e-Billing. The samples obtained in this study were 110 respondents. Methods of data collection using primary data. Data was collected using a questionnaire through Google Forms. The data analysis technique used in this research is the multiple regression analysis techniques. The results of this study indicate that the application of e-Filing and knowledge of taxation has a positive and significant effect on taxpayer compliance while the implementation of the e-Billing system shows no effect on taxpayer compliance
KINERJA KEUANGAN PEMERINTAH DESA ARJASA, KECAMATAN ARJASA, KABUPATEN JEMBER TAHUN 2018-2020
No full textThe financial performance of the village government is one way that can be used to obtain an overview of the financial condition of the village. In this study, an analysis will be carried out regarding the financial performance of Arjasa Village in 2018-2022. Performance measurement is carried out using financial ratio analysis. This type of research is descriptive research using secondary data, namely the Village Budget Realization Report in 2018-2020. The results of this study indicate that financial performance based on the compatibility ratio, Arjasa village uses more budget for capital expenditures compared to operating expenditures. Based on the expenditure efficiency ratio, it is known that the Arjasa village government is still less efficient in making budget savings. Based on the effectiveness ratio, it shows that the Arjasa village government has been effective in realizing Village Original Income (PADes). Based on the independence ratio, it shows that the Arjasa Village still relies on funds from transfer revenues or the central government. Based on the growth ratio, it shows that the Arjasa Village experienced fluctuating income growth
PENGARUH PERANAN AUDITOR INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI
No full textThis study aims to examine the effect of the role of internal auditors on fraud prevention with moral sensitivity as a moderating variable. The sample in this study is the Pemerintah Daerah Istimewa Yogyakarta. Quantitative descriptive method of primary data using questionnaires. The data in this study used SPSS with multiple linear regression and absolute difference values. The hypothesis testing method uses a significance level of 5%. The results showed that the role of internal auditors has a positive effect on fraud prevention and moral sensitivity cannot moderate the relationship between the role of internal auditors on fraud prevention.This study aims to examine the effect of the role of internal auditors on fraud prevention with moral sensitivity as a moderating variable. The sample in this study is the Pemerintah Daerah Istimewa Yogyakarta. Quantitative descriptive method of primary data using questionnaires. The data in this study used SPSS with multiple linear regression and absolute difference values. The hypothesis testing method uses a significance level of 5%. The results showed that the role of internal auditors has a positive effect on fraud prevention and moral sensitivity cannot moderate the relationship between the role of internal auditors on fraud prevention
PERILAKU INOVATIF UMKM DITINJAU DARI IKLIM SPIRITUALITAS ORGANISASI DAN PEMBELAJARAN ORGANISASI
No full textInnovative behavior reflects the activities carried out by individuals or groups to find solutions to a problem by finding new ideas that are applied to SMEs. Innovative behavior can have an impact on the success of MSMEs
The purpose of this research is to analyze the influence of the organizational spiritual climate on the innovative behavior of MSMEs with organizational learning as a mediator. The research sample is 200 MSMEs managers in the Special Region of Yogyakarta province. The sampling technique uses purposive sampling. Based on the results of testing the hypothesis with PLS, it can be concluded that the organizational spiritual climate has a significant positive effect on the innovative behavior of MSMEs with organizational learning as a mediator.
 
ANALISIS IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE PADA PT BANK NEGARA INDONESIA (PER SERO) Tbk CABANG SURABAYA SELAMA PANDEMI COVID-19
No full textThe purpose of this research is to find out and analyze the implementation of the principles of Good Corporate Governance at PT Bank Negara Indonesia (Persero) Tbk Surabaya Branch during the Covid-19 pandemic. Descriptive qualitative research methods are used by using secondary data from financial reports, websites, journals, and other literacy sources. Based on the analysis carried out, it was found that the GCG applied to Bank BNI (Persero) has been implemented properly and in accordance with the principles of transparency, accountability, independence, responsibility, and fairness during the covid-19 pandemic
PENGARUH PENGALAMAN AUDITOR, OBJEKTIVITAS, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (Study Kasus Pada Auditor KAP Daerah Istimewa Kota Yogyakarta)
No full textAudit quality is a probability or likelihood that an auditor discovers and reports about a violation in the client's accounting system. This study aims to examine the effect of Auditor Experience, Objectivity, Independence and Accountability on Audit Quality. To test the hypothesis of the primary data the purposive sampling method was used. Data analysis techniques used multiple linear regression analysis with audit quality as the dependent variable (Y) and the auditor's experience, objectivity, independence and accountability as the independent variable (X). After the analysis of the data found that the auditor's experience variable has a positive effect on audit quality, objectivity has a positive effect on audit quality, independence has a positive effect on audit quality and accountability has a positive effect on audit qualityKualitas audit adalah suatu probabilitas atau kemungkinan dimana seorang auditor menemukan dan melaporkan tentang adanya suatu pelanggaran dalam sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh Pengalaman Auditor, Objektivitas, Independensi Dan Akuntabilitas Terhadap Kualitas Audit. Untuk menguji hipotesis data primer digunakan metode purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan kualitas audit sebagai variabel dependen (Y) dan pengalaman auditor, objektivitas, independensi dan akuntabilitas sebagai variabel independen (X). Setelah data analisis ditemukan bahwa varibel pengalaman auditor berpengaruh positif terhadap kualitas audit, objektivitas berpengaruh positif terhadap kualitas audit, independensi berpengaruh positif terhadap kualitas audit dan akuntabilitas berpengaruh positif terhadap kualitas audit
PENGARUH PENGALAMAN PENGGUNA DAN KUALITAS LAYANAN TERHADAP PENGINGATAN KEMBALI MEREK GRAB
No full textThis research aims to examine the impact of user experience and service quality on brand recall on Grab mobile apps.
A total of 261 users of Grab mobile apps, were used as the sample based on criteria determined in the study such as gender, age by generation, occupation, and income. Hypothesis testing in this research is using logistic regression analysis techniques with SPSS.
The results of the study found that the user experience of Grab mobile apps had a positive and significant impact on brand recall. Service quality influences brand recall of Grab on all four services. It can be mentioned that brand recall on online mobile application-based transportation services Grab is easier to recall for its users to use
PENGARUH BOARD GENDER DIVERSITY, BOARD SIZE, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK
No full textThis study aims to research whether board gender diversity, board size and leverage have influences on tax avoidance. This research involves a purposive sampling method and obtains 1660 company data listed on the Indonesia Stock Exchange (IDX) that met the sample criteria for the period 2017-2021. The results showed that tax avoidance in Indonesia do not influence board size, board gender diversity and leverage
Analisis Kepemimpinan Transformasional dan Budaya Organisasi Terhadap Kinerja Karyawan
No full textThis study aims to examine the effect of analysis Transformational Leadership and Organizational Culture on Employee Performance. Variables in this study are Transformational Leadership and Organizational culture as an independent variable and emloyee performance as dependent variable. The population in this research were 54 people. This research is quantitative research. The technique used is random sampling. The analysis used multiple linear regression with SPSS version 23 for windows. The results showed that transformational leadership and organizational culture influence to employee performance and transformational leadership. Organizational culture simultaneously influence to employee performance.
Keyword: transformational leadership, organizational culture, employee performancePenelitian ini bertujuan untuk menguji pengaruh dari analisis Kepemimpinan Transformasional dan Budaya Organisasi terhadap Kinerja Karyawan. Variabel pada penelitian ini adalah kepemimpinan transformasional dan budaya organisasi sebagai variabel independen dan kinerja karyawan sebagai variabel dependen. Populasi dalam penelitian ini sebanyak 54 orang. Penelitian ini adalah penelitian kuantitatif. Teknik yang digunakan pada penelitian ini menggunakan random sampling. Alat analisis dengan menggunakan regresi linear berganda yang diolah dengan SPSS 23 versi windows. Hasil menunjukan bahwa kepemimpinan transformasional dan budaya organisasi berpengaruh terhadap kinerja karyawan. Kepemimpinan transformasional dan budaya organisasi secara simultan bepengaruh terhadap kinerja karyawan.
Kata Kunci: kepemimpinan tansformasional, budaya organisasi, kinerja karyawa