Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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ANALISIS PELAYANAN DAN PELATIHAN MANASIK HAJI TERHADAP KINERJA KANKEMENAG KOTA MELALUI KEPUASAN JAMAAH HAJI SEBAGAI VARIABEL INTERVENING
No full textThe purpose of this study was to analyze the Services and Hajj Manasik Training Against the Performance of Jogjakarta City Ministry of Religion Employees Through the Satisfaction of Hajj Pilgrims. The research subjects were pilgrims, a sample of 100, sampling techniques with purposive sampling. The technique of collecting data in the form of primary data through questionnaires, data analysis techniques with SmartPLS. The results of the study: (1) the service variable has a positive and significant effect on satisfaction, the parameter coefficient value is 0.996 with P-Value 0.003. (2) Hajj Manasik Training Variables have a positive and significant effect on Satisfaction with a Coefficient of 0.112 with P-Value 0.008. (3) Service variables do not have a positive effect on employee performance. Parameter coefficient values are 0.644 with P-Value 0.345. (4) The Hajj Manasik Training variable does not have a positive and significant effect on employee performance, the parameter coefficient value is 0.715 with P-Value 0.297 (5) Service and Pelatiahan Hajj variable variables have a positive and significant effect, the parameter coefficient value is 0.269 with P-Value 0.001.
Keywords: Services, Hajj Manasik Training, Satisfaction, Performanc
ANALISIS PENGARUH KUALITAS PRODUK, HARGA DAN LAYANAN PURNA JUAL TERHADAP KEPUTUSAN PEMBELIAN HP IPHONE
No full textKualitas Produk, Harga dan Layanan Purna Jual adalah beberapa faktor yang mempengaruhi pelanggan dalam memutuskan untuk membeli suatu produk. Iphone adalah produk smartphone yang termasuk kelas mewah banyak orang yang ingin memilikinya. Tujuan saya sebagai penulis di penelitian ini adalah mampu menganalisis pengaruh dari kualitas produk, harga dan layanan purna jual terhadap keputusan pembelian HP Iphone. Kriteria yang saya pilih dalam penelitian ini adalah pengguna HP Iphone. Sampel yang saya ambil 111 responden dengan menggunakan teknik sampling yaitu nonprobability atau purposive sampling. Pada penelitian ini saya menggunakan analisis data berbentuk analisis regresi linear berganda dan beberapa uji analisis lainnya. Dan hasil dari penelitian ini menunjukkan bahwa kualitas produk, harga berpengaruh secara positif dan secara signifikan terhadap keputusan pembelian HP Iphone, sedangkan layanan purna jual tidak berpengaruh secara positif dan tidak berpengaruh secara signifikan terhadap keputusan pembelian HP IPhone. Perusahaan Apple harus memfokuskan dalam kualitas, harga dan layanan purna jual guna untuk mempengaruhi pelanggan dalam memutuskan pembelian HP Iphone.
Kata kunci: Kualitas Produk, Harga, Layanan Purna Jual dan Keputusan Pembelia
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PADA SEKTOR PERBANKAN YANG TERDAFTAR DI PT PEFINDO PERIODE 2014-2018
No full textPenelitian ini bertujuan untuk melihat apakah dengan adanya likuiditas yang diukur dengan menggunakan current ratio, profitabilitas yang diukur menggunakan dengan menggunakan return on asset dan leverage yang diukur dengan menggunakan debt to equity ratio dapat mempengaruhi kenaikan peringkat obligasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dan PT Pemeringkat Efek Indonesia pada periode 2014-2018. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dan PT Pemeringkat Efek Indonesia periode 2014-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang digunakan adalah data sekunder dengan teknik pengumpulan data menggunakan Teknik library research. Teknik analisis data yang digunakan adalah uji analisis regresi logistic ordinak dengan bantuan aplikasi SPSS 18. Hasil penelitian menemukan bahwa secara parsial likuiditas berpengaruh positif sedangkan profitabilitas dan leverage berpengaruh negatif terhadap peringkat obligasi
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, GAYA KEPEMIMPINAN TRANSAKSIONAL DAN BUDAYA ORGANISASI TERHADAP PERILAKU INOVATIF (Stusi Pada Kantor Badan Penanggulangan Bencana Daerah DIY)
No full textThis study aims to determine the partial effect of transformational leadership style on innovative behavior, transactional leadership style on innovative behavior, the influence of organizational culture on innovative behavior and simultaneously the influence of transformational leadership style, transactional leadership style and organizational culture on innovative behavior. This study used a census sample with 43 respondents and the data collection technique was a questionnaire. This study used data quality test, classical assumption test, multiple linear regression analysis, coefficient of determination. The results showed that the transformational leadership style had a positive and significant effect on innovative behavior. The transactional leadership style has a positive and insignificant effect on innovative behavior. The organizational culture has a positive and significant effect on innovative behavior. Simultaneously transformational leadership style, transactional leadership style and organizational culture have a significant effect on innovative behavior.
Keywords: Leadership Style, Organizational Culture and Innovative Behavio
Pengaruh Leverage Terhadap Tax Agresive Dengan Komite Audit Sebagai Variabel Moderasi
No full text This study aims to determine the effect of leverage on tax agresive with audit committee as a moderating variable. This research is quantitative. The population in this study are manufacturing companies listed on the Stock Exchange in 2013-2017. The sample in this study was determined based on purposive sampling which resulted in 46 company samples. The data analysis technique used is multiple linear regression analysis and absolute difference test.. Hypothesis testing method using significance level of 5%. The result of the this research show that the leverage has a significant negative influence to the tax agresive and audit committees can not moderate influence of leverage to the tax agresive This study aims to determine the effect of leverage on tax agresive with audit committee as a moderating variable. This research is quantitative. The population in this study are manufacturing companies listed on the Stock Exchange in 2013-2017. The sample in this study was determined based on purposive sampling which resulted in 46 company samples. The data analysis technique used is multiple linear regression analysis and absolute difference test.. Hypothesis testing method using significance level of 5%. The result of the this research show that the leverage has a significant negative influence to the tax agresive and audit committees can not moderate influence of leverage to the tax agresiv
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Leverage Terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi
No full textThis research aims to examine the effect of tax planning, deferred tax expense, and leverage on profits management with audit quality as a moderating variable. The sample used in this study were manufacturing companies in basic industrial sector and chemicals that listed on Indonesia Stock Exchange (IDX) from 2014 to 2019. This research use purposive sampling method and obtained 90 companies. The type of data used is secondary data that obtained from www.idx.co.id, this research uses Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA).
The results showed that tax planning had a positive effect on profits management. Deferred tax expense has no effect on profits management. Leverage has a positive effect on profits management. Audit quality does not moderate the positive effect of tax planning on profitss management. Audit quality does not moderate the negative effect of deferred tax expense on profits management. Audit quality does not moderate the positive effect of leverage on profits management.This research aims to examine the effect of tax planning, deferred tax expense, and leverage on profits management with audit quality as a moderating variable. The sample used in this study were manufacturing companies in basic industrial sector and chemicals that listed on Indonesia Stock Exchange (IDX) from 2014 to 2019. This research use purposive sampling method and obtained 90 companies. The type of data used is secondary data that obtained from www.idx.co.id, this research uses Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA).
The results showed that tax planning had a positive effect on profits management. Deferred tax expense has no effect on profits management. Leverage has a positive effect on profits management. Audit quality does not moderate the positive effect of tax planning on profitss management. Audit quality does not moderate the negative effect of deferred tax expense on profits management. Audit quality does not moderate the positive effect of leverage on profits management
PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING SEBAGAI SARANA PELAPORAN SPT SECARA ONLINE DAN REAL TIME
No full textThe low level of taxpayer compliance is caused by several things, one of which is reporting using e-Filing is not easy so that taxpayers are reluctant to fill out and report tax returns. On the other hand, the existence of e-Filing is expected to make it easier to carry out tax reporting efficiently and reduce the administrative and emotional burden on society. The purpose of this study was to determine perceptions of usefulness, perceived perceptions, perceptions of satisfaction, perceptions of attitudes, and perceptions of experience on the use of e-Filing as a means of reporting online and real time SPT. This research is a correlational study. The subjects of this study were 46 staff in the Department of Health Nutrition and the Department of Biostatistics, Epidemiology and Health Population. Sampling of respondents is done by probability sampling through purposive sampling method. The research sample criteria are the respondents are staff of the Department of Health Nutrition and the Department of Biostatistics, Epidemiology and Population Health; have a TIN; and have used e-Filing in SPT reporting. The research data were analyzed with multiple regression tests using the SPSS 17.0 for windows program. Partial test (t test) shows that perceived usefulness (t arithmetic = 3.568> t table = 3.301) and perceived ease (t arithmetic> t table 1.3025) have a positive effect on the use of e-Filing. The five independent variables can simultaneously influence the dependent variable, namely the use of e-Filing. This is evidenced from the results of the F test with the calculated F value = 4.329> F table = 2.60. In the coefficient of determination test shows the five variables can affect the use of e-Filing by 26.5%. Perceived usefulness and perceived ease have a positive effect on the use of e-Filing. Perception of satisfaction, perception of attitude and perception of experience negatively affect the use of e-Filing.The low level of taxpayer compliance is caused by several things, one of which is reporting using e-Filing is not easy so that taxpayers are reluctant to fill out and report tax returns. On the other hand, the existence of e-Filing is expected to make it easier to carry out tax reporting efficiently and reduce the administrative and emotional burden on society. The purpose of this study was to determine perceptions of usefulness, perceived perceptions, perceptions of satisfaction, perceptions of attitudes, and perceptions of experience on the use of e-Filing as a means of reporting online and real time SPT. This research is a correlational study. The subjects of this study were 46 staff in the Department of Health Nutrition and the Department of Biostatistics, Epidemiology and Health Population. Sampling of respondents is done by probability sampling through purposive sampling method. The research sample criteria are the respondents are staff of the Department of Health Nutrition and the Department of Biostatistics, Epidemiology and Population Health; have a TIN; and have used e-Filing in SPT reporting. The research data were analyzed with multiple regression tests using the SPSS 17.0 for windows program. Partial test (t test) shows that perceived usefulness (t arithmetic = 3.568> t table = 3.301) and perceived ease (t arithmetic> t table 1.3025) have a positive effect on the use of e-Filing. The five independent variables can simultaneously influence the dependent variable, namely the use of e-Filing. This is evidenced from the results of the F test with the calculated F value = 4.329> F table = 2.60. In the coefficient of determination test shows the five variables can affect the use of e-Filing by 26.5%. Perceived usefulness and perceived ease have a positive effect on the use of e-Filing. Perception of satisfaction, perception of attitude and perception of experience negatively affect the use of e-Filing
KUALITAS DAN LOKASI TERHADAP LOYALITAS PELANGGAN SEPATU DI JALAN MATARAM YOGYAKARTA
No full textThis study aims to examine whether product quality and business location have an effect on consumer loyalty by intervening consumer satisfaction. The analysis uses independent variables of product quality and business location with customer satisfaction as an intervening variable. Data collection was carried out by distributing questionnaires to respondents. The analysis in this research uses descriptive analysis method and inferential analysis method using Patial Least Square (PLS). The results of this study indicate that product quality has a positive and significant effect on consumer loyalty, while the location aspect has a positive effect on consumer loyalty.
Key words: product quality, location, customer satisfaction, customer loyaltyPenelitian ini bertujuan untuk menguji apakah kualitas produk dan lokasi usaha berpenngaruh terhadap loyalias konsumen dengan intervening kepuasan konsumen. Analisis menggunakan variabel independen kualitas produk dan lokasi usaha dengan kepuasan konsumen sebagai variabel intervening. Pengumpulan data dilakukan dengan membagikan kuesioner kepada responden. Analisis dalam penelitian ii menggunakan metode analisis deskriptif dan metode analisis inferensial menggunkanan Patial Least Square (PLS). Hasil Penelitian ini menunjukan bahwa kualitas produk berpengaruh positif dan signifikan terhadap loyalitas konsumen, sementara aspek lokasi berpengaruh positif terhadap loyalitas konsumen.
Kata kunci : kualitas produk, lokasi, kepuasan konsumen, loyalitas konsume
THE EFFECT OF TAX PLANNING ON CORPORATE VALUE WITH CSR AS MODERATING VARIABLES
No full textThis writing is done in order to obtain empirical evidence regarding tax planning on firm value and to obtain empirical evidence regarding the role of Corporate Social Responsibility (CSR) in moderating tax planning on firm value.
This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in conducting this research is secondary data in the form of company annual financial reports. During the 2014-2017 period, there were 36 samples of manufacturing companies. The sampling method used in this study was purposive sampling, which is a research sampling method based on certain criteria.
The results of this study indicate (1) tax planning has a significant positive effect on firm value, (2) Corporate Social Responsibility is able to strengthen the relationship between tax planning and firm value. Simultaneously, tax planning and Corporate Social Responsibility and absolute selish have a significant positive effect on firm valueThis writing is done in order to obtain empirical evidence regarding tax planning on firm value and to obtain empirical evidence regarding the role of Corporate Social Responsibility (CSR) in moderating tax planning on firm value.
This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in conducting this research is secondary data in the form of company annual financial reports. During the 2014-2017 period, there were 36 samples of manufacturing companies. The sampling method used in this study was purposive sampling, which is a research sampling method based on certain criteria.
The results of this study indicate (1) tax planning has a significant positive effect on firm value, (2) Corporate Social Responsibility is able to strengthen the relationship between tax planning and firm value. Simultaneously, tax planning and Corporate Social Responsibility and absolute selish have a significant positive effect on firm valu
THE INFLUENCE OF PERFORMANCE AND GOOD GOVERNANCE-BASED BUDGET TO THE FINANCIAL PERFORMANCE OF THE LOCAL GOVERNMENT (CASE STUDY ON THE REGIONAL PROVINCE OF YOGYAKARTA REGIONAL PROVINCE, YOGYAKARTA)
No full textThis research was conducted at Yogyakarta Special Region Province SKPD JL. Malioboro, Kepatihan Danurejan Yogyakarta complex, 55213. This study tried to analyze whether there was an effect of performance based budgeting and could realize good governance such as transparency in terms of decisions on the location of budget resources and improvements to government financial performance area. Variables X1 research indicators (performance based budget) include: preparation, ratification, implementation, evaluation and reporting. Variable research indicators X2 (Good Governance) include: participation, transparency, and law enforcement. While for variable Y (financial performance of local governments) include: effectiveness, efficiency, employee growth and satisfaction of violations. The method used in this research is descriptive analysis. The purpose of this study is to add indicators of research variables related to good governance that have inherent characteristics in good governance practices that contain values that make state administrators, business actors and society in general can more effectively work in realizing prosperity in carrying out their duties in accordance with procedures used, so that inefficiencies and waste that cause high costs and lags in public services can be reduced this study uses the nature of the quantitative approach. As for the population in this study are employees of several units of agencies or bureaus that are in the Special Region of Yogyakarta Province SKPD in the budget section. Sampling technique uses primary data to obtain data such as questionnaires. Data quality test with a validity, reliability test.This research was conducted at Yogyakarta Special Region Province SKPD JL. Malioboro, Kepatihan Danurejan Yogyakarta complex, 55213. This study tried to analyze whether there was an effect of performance based budgeting and could realize good governance such as transparency in terms of decisions on the location of budget resources and improvements to government financial performance area. Variables X1 research indicators (performance based budget) include: preparation, ratification, implementation, evaluation and reporting. Variable research indicators X2 (Good Governance) include: participation, transparency, and law enforcement. While for variable Y (financial performance of local governments) include: effectiveness, efficiency, employee growth and satisfaction of violations. The method used in this research is descriptive analysis. The purpose of this study is to add indicators of research variables related to good governance that have inherent characteristics in good governance practices that contain values that make state administrators, business actors and society in general can more effectively work in realizing prosperity in carrying out their duties in accordance with procedures used, so that inefficiencies and waste that cause high costs and lags in public services can be reduced this study uses the nature of the quantitative approach. As for the population in this study are employees of several units of agencies or bureaus that are in the Special Region of Yogyakarta Province SKPD in the budget section. Sampling technique uses primary data to obtain data such as questionnaires. Data quality test with a validity, reliability test