Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL (STUDI PADA HOTEL DI KABUPATEN LOMBOK TENGAH)
No full textThis study aims to examine whether the payroll accounting information system has an effect on hotel internal control in Central Lombok Regency. The approach used is quantitative data. The population in this study were all hotels in Central Lombok Regency as many as 88 based on data on the website of the Central Statistics Agency of West Nusa Tenggara Province in 2021 (https://ntb.bps.go.id/), with the sample criteria being employees who carry out functions in the accounting or finance department and HR at the hotel. The sampling technique used is a saturated sample with a sampling result of 103 respondents. The collected data is processed using the smartPLS version 4.0 software. The results of this study indicate that the payroll accounting information system has a positive effect on the effectiveness of hotel internal controls in Central Lombok Regency. The results of this study support the Theory of Reasoned Action (TRA) theory which explains that a person or individual will realize that an accounting information system will produce benefits for the user
PENGARUH ASIMETRI INFORMASI TERHADAP KEBIJAKAN DIVIDEN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI
No full textThe purpose of this study was to determine the effect of information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange on the dividend policy of each company with ownership structure as a moderating variable. The sampling method in this study using purposive sampling method. The period used in this study is a manufacturing company listed during 2015-2019 on the Indonesia Stock Exchange. In addition, the companies used as samples must also continuously earn profits and have complete data related to the variables used, namely the ask bid spread, dividend payout ratio, total assets, market to book value, return on assets, and debt to equity ratio. Based on the specified criteria, 44 sample companies were obtained. Data analysis used linear regression and Moderated Regression Analysis with the help of the SPSS 26 application. The test results showed that information asymmetry in manufacturing companies has a significant negative effect on dividend policy of each company. And ownership structure does not have a moderating effect between the relationship of the effect of information asymmetry and dividend policy of manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period
PENGARUH PERSEPSI KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MOTIVASI MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING
No full textThis study aims to determine the effect of perceptions of tax justice on MSME taxpayer compliance with the motivation to pay tax as an intervening variable. This research was conducted at UMKM taxpayers who are in the city of Yogyakarta. This research method uses quantitative methods from primary data using questionnaires. The study took a sample of MSMEs that had no more than Rp. 4.8 billion in one year. The sampling technique is convenience sampling. Data collection is carried out by distributing questionnaires directly to MSMEs. The number of questionnaires processed was 96 questionnaires. Data were analyzed using multiple linear regression analysis and path analysis to aim for intervening variables. The results of this study indicate that the perception of tax justice affects the motivation to pay taxes. The perception of tax justice does not affect taxpayer compliance. The motivation to pay tax has an effect on tax compliance. The perception of tax justice affects the compliance of taxpayers through the motivation to pay taxes as an intervening variable.This study aims to determine the effect of perceptions of tax justice on MSME taxpayer compliance with the motivation to pay tax as an intervening variable. This research was conducted at UMKM taxpayers who are in the city of Yogyakarta. This research method uses quantitative methods from primary data using questionnaires. The study took a sample of MSMEs that had no more than Rp. 4.8 billion in one year. The sampling technique is convenience sampling. Data collection is carried out by distributing questionnaires directly to MSMEs. The number of questionnaires processed was 96 questionnaires. Data were analyzed using multiple linear regression analysis and path analysis to aim for intervening variables. The results of this study indicate that the perception of tax justice affects the motivation to pay taxes. The perception of tax justice does not affect taxpayer compliance. The motivation to pay tax has an effect on tax compliance. The perception of tax justice affects the compliance of taxpayers through the motivation to pay taxes as an intervening variable
PENGARUH KARAKTERISTIK KEPEMILIKAN KELUARGA, UKURAN PERUSAHAAN, TERHADAP PERILAKU PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
No full textThis study aims to examine the effect of family ownership characteristics, company size on debt policy with profitability as a variable. The population in this study are manufacturing companies registered in the 2014-2017 industrial and consumption goods sector. The total sample was taken based on the criteria of the purposive sampling method. Data analysis used descriptive statistics, classic assumption tests, simple linear regression, multiple linear regression and hypothesis testing using SPSS version 21.0. T test, the characteristics of family ownership negatively affect tax avoidance, company size does not affect tax avoidance, profitability variable can moderate the characteristic influence of family ownership on tax avoidance and profitability can moderate company size.This study aims to examine the effect of family ownership characteristics, company size on debt policy with profitability as a variable. The population in this study are manufacturing companies registered in the 2014-2017 industrial and consumption goods sector. The total sample was taken based on the criteria of the purposive sampling method. Data analysis used descriptive statistics, classic assumption tests, simple linear regression, multiple linear regression and hypothesis testing using SPSS version 21.0. T test, the characteristics of family ownership negatively affect tax avoidance, company size does not affect tax avoidance, profitability variable can moderate the characteristic influence of family ownership on tax avoidance and profitability can moderate company size
ANALISIS PENGARUH HEDONIC MOTIVE DAN VISUAL MERCHANDISING TERHADAP IMPULSE BUYING MELALUI POSITIVE EMOTION SEBAGAI VARIABEL INTERVENING PADA KONSUMEN PULL & BEAR (STUDI KASUS PADA MAHASISWA UNIVERSITAS SARJANAWIYATA TAMANSISWA )
No full textPenelitiaan ini bertujuan untuk menguji apakah (1) hedonic motive berpengaruh terhadap positive emotion (2) visual merchandising berpengaruh terhadap positive emotion (3) hedonic motive berpengaruh terhadap impulse buying (4) visual merchandising berpengaruh terhadap impulse buying (5) positive emotion berpengaruh terhadap impulse buying.
Dalam penilitian ini populasi adalah 100 mahasiswa/mahasiswi Universitas Sarjanawiyata Tamansiswa Yogyakarta konsumen Pull & Bear. Metode pengumpulan data menggunakan metode kuesioner yang dibagikan menggunakan teknik Accidental Purposive Sampling. Sedangkan teknik uji T dan asumsi klasik yang terdiri dari uji normalitas, uji multikolineritas, dan uji heterokesdastisitas.
Hasil penilitian ini menunjukan bahwa variabel hedonic motive berpengaruh terhadap positive emotion, visual merchandising berpengaruh terhadap positive emotion, hedonic motive berpengaruh terhadap impulse buying, visual merchandising berpengaruh terhadap impulse buying, positive emotion tidak berpengaruh terhadap impulse buying.
Kata-kata Kunci : Hedonic Motive, Visual Merchandising, Positive Emotion, Impulse Buyin
PENGARUH KEPUASAN KERJA DAN KEPRIBADIAN TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMEDIASI (STUDI KASUS PADA KARYAWAN PT. BHUMI MERAPI AGROWISATA)
No full textThis study aims to determine the effect of job satisfaction and personality on Organizational Citizenship Behavior (OCB) with organizational commitment as a mediating variable: a case study on PT. Bhumi Merapi Agrowisata(2019). This study uses a causal relationship, while the analytical tool used is path analysis. Data taken through the distribution of questionnaires given to all employees of PT. Bhumi Merapi Agrowisata totaling 30 people. The results showed that job satisfaction has a positive effect on OCB, job satisfaction has a positive effect on organizational commitment, personality has a positive effect on OCB, personality has a positive effect on organizational commitment, organizational commitment has a negative effect on OCB and organizational commitment is a mediating variable of the effect of job satisfaction and personality on OCB. As an improvement effort, it is suggested by PT. Bhumi Merapi Agrowisata to enhance OCB behavior, it is suggested to pay more attention to the organizational commitment of its employees through providing job satisfaction.
Keywords: job satisfaction, personality, organizational commitment, organizational citizenship behavior (OCB), causal relationships, path analysi
PENGARUH KUALITAS PRODUK, PERSEPSI HARGA, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN BIR BINTANG DI SOLORAYA
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh variabel kualitas produk, persepsi harga, dan citra merek terhadap keputusan pembelian Bir Bintang di Soloraya dan secara simultan serta untuk mengetahui variabel mana yang paling berpengaruh terhadap keputusan pembelian antara variabel kualitas produk, persepsi harga, dan citra merek.
Metode pengumpulan data dilakukan dengan menggunakan kuesioner yang berisi pernyataan tentang variabel penelitian. Data yang telah terkumpul kemudian ditabulasi dan diolah menggunakan uji data instrumen, uji asumsi klasik, analisis regresi linier berganda, pengujian hipotesis dan koefisien determinasi. Hasil analisis menunjukkan bahwa variabel kualitas produk, persepsi harga, dan citra merek masing-masing berpengaruh positif dan signifikan terhadap keputusan pembelian.
Penelitian ini memiliki keterbatasan dalam pengumpulan data karena responden terbatas pada konsumen yang berusia 21 tahun ke atas dan berdomisili di Soloraya, sehingga tidak menggambarkan konsumen Bir Bintang di Indonesia.
This study aims to determine the effect of variable product quality, price perception, and brand image on purchasing decisions of Bir Bintang in Soloraya and simultaneously and to determine which variables have the most influence on purchasing decisions between variables of product quality, price perception, and brand image.
The data collection method was carried out by using a questionnaire containing statements about the research variables. The data that has been collected is then tabulated and processed using instrument data test, classical assumption tests, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results of the analysis show that the variables of product quality, pricejperception, and brand image each have a positivei and significanti effect on purchasing decisions.
This study has limitations in data collection because respondents are limited to consumers aged 21 years and over and domiciled in Soloraya, so that it does not describe Bir Bintang consumers in Indonesia
MEMBANGUN KEPUASAN UNTUK MENINGKATKAN LOYALITAS PADA FACEBOOK MARKETPLACE (Studi Kasus Konsumen Facebook Marketplace di Universitas Sarjanawiyata Tamansiswa Kampus 2 Jl.Kusumanegara 157 Yogyakarta )
Full text linkABSTRAK
This study aims to test the Hedonic Shopping Value and Ultitarian Shopping Value Against E-loyalty through E-satisfaction. This research was conducted on 80 respondents at Sarjanawiyata Tamansiwa Yogyakarta University Students with respondents using or buying Facebook Marketplace products. The results of this study indicate: 1) Hedonic Shoppping Value has a significant positive effect on E-satisfaction, 2) Ultitarian Shoppping Value has a significant positive effect on E-satisfaction, 3) E-satisfaction has a significant positive effect on E-loyalty, 4) Hedonic Shopping Value has no effect significant positive on E-loyaty, 5) Ultitarian Shopping Value has no significant positive effect on E-loyalty.
 
CULTURAL, SOCIAL, PERSONAL AND PSYCHOLOGICAL EFFECTS ON SAMSUNG SMARTPHONE PURCHASE DECISIONS
Full text linkIntisari
Budaya, Sosial, Pribadi dan Psikologis ialah beberapa hal yang memberi dampak bagi pelanggan dalam membuat keputusan mengonsumsi produk. Samsung adalah contoh smartphone yang termasuk kelas mewah banyak orang yang ingin memilikinya. Tujuan saya sebagai penulis pada riset ini ialah mampu menganalisis dampak budaya, sosial, kepribadian dan psikologis pada keputusan konsumen dalam membeli smartphone samsung. Kriteria yang saya pilih ialah pemakai smartphone samsung. Sampel yang saya ambil 97 responden melalui metode yaitu purposive sampling. Riset ini memanfaatkan analisis regresi linear berganda dan beberapa uji lainnya. Dan hasil riset menyatakan faktor psikologis mempunyai pengaruh penting pada keputusan konsumen dalam membeli smartphone samsung, sedangkan budaya, sosial dan pribadi tidak memiliki pengaruh pada keputusan untuk membeli smartphone samsung. Perusahaan harus memfokuskan dalam elemen budaya, sosial, pribadi dan psikologis guna memberikan dampak pelanggan yang memakai produk smartphone samsung.
Kata kunci: Budaya, Sosial, Pribadi, Psikologis dan Keputusan Pembelian
Abstract
Cultural, social, personal and psychological are some of the points that have an impact on customers in making decisions about consuming products. Samsung is an example of a smartphone that belongs to the luxury class, many people want to own it. My goal as the author is to be able to analyze the cultural, social, personality and psychological influences on purchasing decisions for Samsung smartphones. The criteria I chose were Samsung smartphone users. The sample I took was 97 respondents using a sampling technique, namely non-probability or purposive sampling. This research makes use of multiple linear regression analysis and several other tests. And the research results state that psychological factors have an important influence on the decision to buy a Samsung smartphone, while culture, social and personal have no influence on the decision to buy a Samsung smartphone. Samsung companies must focus on cultural, social, personal and psychological elements in order to influence customers to use Samsung smartphone products.
Keywords: Cultural, Social, Personal, Psychological and Purchasing Decision
FAKTOR – FAKTOR YANG MEMPENGARUHI KONSUMEN UNTUK MELAKUKAN PEMBELIAN PERUMAHAN SUBSIDI DI SUKOHARJO
No full textTempat tinggal yang aman dan nyaman tentu bisa membuat anggota keluarga merasa senang dan betah Hunian selain untuk menghindari dari panas matahari dan hujan, namun tempat tinggal serta berfungsi sebagai tempat pusat pembelajaran bagi keturunan, serta perkembangan keunggulan ke-turunan yang akan mendatang, tempat titik pusat pengetahuan keluarga, serta keunggulan keunggulan penerus selanjutnya.Banyak pengembang atau perusahaan yang bersaing untuk mem-bangun perumahan di tempat - tempat yang strategis dan tentunya banyak perusahaan yang ber-saing untuk menyediakan fasilitas yang memadai untuk menarik perhatian konsumen agar melakukan pembelian perumahan. Riset membuktikan dan menguraikan pengaruh harga, lokasi, Serta fasilitas selaku parsial dan simultan tentang keputusan pembelian rumah di pe-rumahan Tamara Citra Jaya Sejahtera yang berada di Sukoharjo. Populasi yang diambil dalam observasi ini adalah konsumen yang melaksanakan pembelian perumahan subsidi di Sukoharjo dengan sebanyak 150 responden. Sampel observasi ini menggunakan teknik konviniensi sam-pling tidak disengaja. Pengumpulan data memakai kuisioner online, metode analisa yang diterima uji hipotesis hipotesis regresi linier berganda dengan uji t, uji f serta penentuan koefisien melalui SPSS 21.Menurut hasil dari analisis yang telah dilakukan bahwa variabel pengaruh yang relevan atas keputusan pembelian, harga tidak ada pengaruh atas kepu-tusan pembelian dan lokasi tidak ada pengaruh yang relevan terhadap keputusan pembelian. Populasi yang diambil dalam observasi ini adalah konsumen yang melaksanakan pembelian perumahan subsidi di Sukoharjo dengan sebanyak 150 responden. Sampel observasi ini menggunakan teknik konviniensi sam-pling tidak disengaja. Pengumpulan data memakai kuisioner online, metode analisa yang diterima uji hipotesis hipotesis regresi linier berganda dengan uji t, uji f serta penentuan koefisien melalui SPSS 21.Menurut hasil dari analisis yang telah dilakukan bahwa variabel pengaruh yang relevan atas keputusan pembelian, harga tidak ada pengaruh atas kepu-tusan pembelian dan lokasi tidak ada pengaruh yang relevan terhadap keputusan pembelian. Populasi yang diambil dalam observasi ini adalah konsumen yang melaksanakan pembelian perumahan subsidi di Sukoharjo dengan sebanyak 150 responden. Sampel observasi ini menggunakan teknik konviniensi sam-pling tidak disengaja. Pengumpulan data memakai kuisioner online, metode analisa yang diterima uji hipotesis hipotesis regresi linier berganda dengan uji t, uji f serta penentuan koefisien melalui SPSS 21.Menurut hasil dari analisis yang telah dilakukan bahwa variabel pengaruh yang relevan atas keputusan pembelian, harga tidak ada pengaruh atas kepu-tusan pembelian dan lokasi tidak ada pengaruh yang relevan terhadap keputusan pembelian. Sampel observasi ini menggunakan teknik konviniensi sam-pling tidak disengaja. Pengumpulan data memakai kuisioner online, metode analisa yang diterima uji hipotesis hipotesis regresi linier berganda dengan uji t, uji f serta penentuan koefisien melalui SPSS 21.Menurut hasil dari analisis yang telah dilakukan bahwa variabel pengaruh yang relevan atas keputusan pembelian, harga tidak ada pengaruh atas kepu-tusan pembelian dan lokasi tidak ada pengaruh yang relevan terhadap keputusan pembelian. Sampel observasi ini menggunakan teknik konviniensi sam-pling tidak disengaja. Pengumpulan data memakai kuisioner online, metode analisa yang diterima uji hipotesis hipotesis regresi linier berganda dengan uji t, uji f serta penentuan koefisien melalui SPSS 21.Menurut hasil dari analisis yang telah dilakukan bahwa variabel pengaruh yang relevan atas keputusan pembelian, harga tidak ada pengaruh atas kepu-tusan pembelian dan lokasi tidak ada pengaruh yang relevan terhadap keputusan pembelian