Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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    EVALUASI EVALUASI KINERJA PETUGAS DAN EFEKTIFITAS PEMUNGUTAN PAJAK BUMI BANGUNAN DI KABUPATEN SRAGEN

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    The purpose of this study is the study of Complications, Motivations and External Factors on the Performance of Officers with the Effectiveness of PBB Collection in Sragen Regency. The population in this study was the UN collector official Sragen Regency collected 400 officers. Researchers took a sample of 10%, namely 400x10% = 40. Samples in this study were 40 UN polling officers. With random sampling technique, which is a random sampling technique, so that the opportunity for participation to be sampled is equal, so the number of samples in this study increased by 40 respondents. Compensation Hypothesis Test Results a significant effect on the effectiveness of tax collection. The motivation is of significant importance to the effectiveness of tax collection. External factors do not significantly influence the effectiveness of tax collection. Significant compensation on the performance of Officers. Motivation of significant importance to the performance of the UN Polling Officer. External factors do not significantly influence the performance of officers. The effectiveness of tax collection has a significant effect on the performance of Officers. Experimental results can be carried out together with the variables of compensation, motivation, external factors and the effectiveness of tax collection affecting performance. This total R2 value of 0.974 means that the performance of PBB Collection Officers in Sragen Regency is assessed by the variables of Compensation, Motivation, External Factors and the effectiveness of tax collection of 97.4%. The results of the path analysis show the comparison and motivation through the direct path, while external factors are not effective for the direct or indirect pathway Keywords: Compensation, Motivation, External Factors, Effectiveness, PerformanceTujuan penelitian ini adalah menguji secara empiris Pengaruh Kompensasi, Motivasi dan Faktor Eksternal Terhadap Kinerja Petugas Dengan Efektifitas Pemungutan PBB di Kabupaten Sragen. Populasi dalam penelitian ini adalah petugas pemungut PBB Kabupaten Sragen sejumlah 400 petugas. Peneliti mengambil sampel sebesar 10% yaitu 400x10%= 40. Sehingga sampel dalam penelitian ini adalah sebanyak 40 petugas pemungut PBB. Dengan tehnik random sampling, yaitu teknik pengambilan secara acak, sehingga kesempatan populasi untuk dijadikan sampel sama besar, sehingga jumlah sampel dalam penelitian ini berjumlah 40 responden. Hasil Uji Hipotesis Kompensasi berpengaruh signifikan terhadap efektifitas pemungutan pajak. Motivasi berpengaruh signifikan terhadap efektifitas pemungutan pajak. Faktor eksternal berpengaruh tidak signifikan terhadap Efektifitas pemungutan pajak. Kompensasi berpengaruh signifikan terhadap kinerja Petugas. Motivasi berpengaruh signifikan terhadap kinerja Petugas Pemungutan PBB. Faktor eksternal berpengaruh tidak signifikan terhadap kinerja Petugas.  Efektifitas pemungutan pajak berpengaruh signifikan terhadap kinerja Petugas. Hasil Uji F dapat disimpulkan secara bersama-sama variabel kompensasi, motivasi, faktor eksternal dan efektifitas pemungutan pajak mempengaruhi kinerja. Nilai R2 total sebesar 0,974 ini berarti bahwa kinerja Petugas Pemungutan PBB di Kabupaten Sragen dijelaskan oleh variabel Kompensasi, Motivasi, Faktor eksternal dan efektifitas pemungutan pajak sebesar 97,4%. Hasil analisis jalur menunjukkan bahwa kompensasi dan motivasi efektif melalui jalur langsung, sedangkan faktor eksternal tidak efektif untuk jalur langsung maupun tidak langsung Kata Kunci :Kompensasi, Motivasi, Faktor Eksternal, Efektifitas, Kinerj

    ANALISIS EFEKTIVITAS ORGANISASI DARI PERPEKTIF ORGANIZATIONAL CITIZENSHIP BEHAVIOUR

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    Penelitian ini bertujuan untuk mengetahui Pengaruh Kepuasan Kerja, Komitmen Organisasi dan Iklim Organisasi terhadap Efektivitas Organisasi dari perspektif Organizational Citizenship Behavior (OCB) pada PT. Tugu Yogyakarta Televisi. Populasi dan sampel dalam penelitian ini adalah karyawan yang berjumlah 169 orang. Analisis data yang digunakan adalah uji validitas dan reliabilitas kemudian pengujian uji indikator dengan alat analisis Path (jalur) Smart PLS. Dari hasil analisis pada uji Koefisien Determinasi (R2) diketahui bahwa OCB dipengaruhi oleh kepuasan kerja, komitmen organisasi dan iklim organisasi sebesar 87% selebihnya 13% dipengaruhi faktor lain yang tidak terdapat dalam model. Sedangkan Kepuasan Kerja berpengaruh signifikan sebesar 3,540, Komitmen Organisasi berpengaruh signifikan sebesar 2,108, Iklim Organisasi berpengaruh signifikan sebesar 2,889 dan OCB berpengaruh signifikan sebesar 6,862 terhadap Efektivitas Organisasi. Dari hasil analisis uji Koefisien Determinasi (R2) diketahui bahwa Efektivitas Organisasi dipengaruhi oleh Kepuasan Kerja, Komitmen Organisasi, Iklim Organisasi dan OCB sebesar 85%, selebihnya 15% dipengaruhi faktor lain yang tidak terdapat dalam model. Kata Kunci: Kepuasan Kerja, Komitmen Organisasi, Iklim Organisasi, Organizational Citizenship Behavior (OCB), Efektivitas Organisas

    PENGARUH KOMITMEN DAN KINERJA MANAJEMEN KOPERASI TERHADAP KEPUASAN ANGGOTA MELALUI KUALITAS PELAYANAN DI KSP “KOPDIT MARSUDI MULYO” PUTAT PATUK GUNUNGKIDUL

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    This research intends to know the influence of commitment and management performance to this satisfaction of cooperative’s members with the service quality as intervening variable. The subject of this research is KSP Kopdit Marsudi Mulyo with 73 respondence selected by census techniq to collect the data use the questioner. Data analisysis technique use PLS. The result of this research show that : (1) There is positive and significan influence between commitment and servis quality; (2) There is positive and significan influence between management performance and servis quality; (3) There is positive and significan influence between commitment and members satisfaction; (4) There is positive and signifian influence between management performance and members satisfaction;and (5) There is positive and significan between commitment and management performance with members satisfaction. Key word : commitment, performance, services and satisfactio

    Pengaruh Kepemimpinan Transformasional, Iklim Inovasi, Efikasi Diri Terhadap Kreativitas Karyawan Pada Industri Pembuatan Gerabah Di Desa Kasongan, Kabupaten Bantul

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                                                                                                                            ABSTRACT The purpose of this study was to determine the Effect of Transformational Leadership, Innovation Climate, Self Efficacy on Employee Creativity in the Industry of Pottery Making in Kasongan Village, Bantul Regency on CV. Sokowatu Jaya, CV. Mata Hati, Jambul Ceramic in Kasongan, Bantul Regency, Yogyakarta. This research is a quantitative research. The population in this study are several employees "CV. Sokowatu Jaya, CV. Mata Hati, and Jambul Ceramic ". Data collection was performed using a questionnaire method. The data analysis technique used is a regression technique that is supported by the t test and classical assumptions, the data that has been obtained is processed using SPSS 21. The results of this study indicate that transformational leadership has a significant positive effect on self-efficacy; transformational leadership has a significant positive effect on innovation climate; self-efficacy has a significant positive effect on employee creativity; innovation climate has a significant positive effect on employee creativity;                                                                                                                             ABSTRACT The purpose of this study was to determine the Effect of Transformational Leadership, Innovation Climate, Self Efficacy on Employee Creativity in the Industry of Pottery Making in Kasongan Village, Bantul Regency on CV. Sokowatu Jaya, CV. Mata Hati, Jambul Ceramic in Kasongan, Bantul Regency, Yogyakarta. This research is a quantitative research. The population in this study are several employees "CV. Sokowatu Jaya, CV. Mata Hati, and Jambul Ceramic ". Data collection was performed using a questionnaire method. The data analysis technique used is a regression technique that is supported by the t test and classical assumptions, the data that has been obtained is processed using SPSS 21. The results of this study indicate that transformational leadership has a significant positive effect on self-efficacy; transformational leadership has a significant positive effect on innovation climate; self-efficacy has a significant positive effect on employee creativity; innovation climate has a significant positive effect on employee creativity

    Pengaruh Karakteristik CEO terhadap Tingkat Performa Corporate Social Responsibility (CSR) Perusahaan di Indonesia

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    This study aims to examine the relationship between the Chief Executive Officer (CEO)’s characteristics and the performance of corporate social responsibility (CSR). Using a sample of Indonesian companies listed on the Indonesia Stock Exchange (IDX) for the 2013 - 2017 period. Also our study limits the number of samples by only examining companies that have ESG assessment results based on Bloomberg data and eliminates financial company. We found that 65 companies had ESG assessment in the period of 5 years. This study directly addresses this issue by using multiple regression to test these two relationships. We found that CEO’s work experience has a positive and significant relationship to the company's CSR performance. A negative and significant relationship to the company's CSR performance were found in the CEO’s tenure, female CEO and CEO with economics / accounting / business educational background. We found that CEO’s age have no relationship to the company’s CSR performance. This study provides contribution to previous research, that the Upper Echelon theory can explain the relationship between CEO characteristics and the company’s CSR performance

    Pengaruh Experiential Marketing terhadap Minat Beli Ulang dan Word Of Mouth dengan Customer Satisfaction sebagai Variabel Intervening ( Studi Kasus Legend Coffee Yogyakarta )

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    The purpose of this study was to study the Analysis of the Effect of Experiential Marketing on Repurchase Interest and Word of Mouth with Customer Satisfaction as an intervening variable (Case Study of Legend Coffee Yogyakarta) This research is a quantitative research. The sample in this study is consumers who shop at Legend Coffee Yogyakarta with a minimum of two times. Data collection was carried out using a questionnaire or questionnaire method. Data analysis technique used is a regression technique that is supported by the t test and classical assumptions, the data obtained were processed using SPSS 21. The results of this study indicate that Experiential Marketing has a positive and significant effect on Customer Satisfaction, Eperiential Marketing has a positive and significant effect on Repurchase Interest and Word of Mouth, Customer Satisfaction has a positive and significant effect on Repurchase Interest and Word of Mouth.  The purpose of this study was to study the Analysis of the Effect of Experiential Marketing on Repurchase Interest and Word of Mouth with Customer Satisfaction as an intervening variable (Case Study of Legend Coffee Yogyakarta) This research is a quantitative research. The sample in this study is consumers who shop at Legend Coffee Yogyakarta with a minimum of two times. Data collection was carried out using a questionnaire or questionnaire method. Data analysis technique used is a regression technique that is supported by the t test and classical assumptions, the data obtained were processed using SPSS 21. The results of this study indicate that Experiential Marketing has a positive and significant effect on Customer Satisfaction, Eperiential Marketing has a positive and significant effect on Repurchase Interest and Word of Mouth, Customer Satisfaction has a positive and significant effect on Repurchase Interest and Word of Mouth. &nbsp

    Pengaruh Kompensasi Finansial dan Kompesasi Non Finansial Terhadap Kepuasan Kerja Karyawan

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    The aims of this research is to analyse factors that affect employee satisfaction. The object under study is all the professors and staff of faculty of language and art Satya Wacana Christian University. Data collection techiques use census sampling. This research uses the primary data from questionnaires for as many 33 respondents. Analysis data using linier regression analysis. Study show that variables affect employee satisfaction. Linier regression analysis indicates each variable has a different influence. Financial compensation variable has a positive effect on job satisfaction, while non-financial compensation variable not significant effect on job satisfaction. Keywords : Financial Compensation, Job Satisfaction, Non Financial Compensation

    Pengaruh Country of Origin dan Celebrity Endorser Terhadap Keputusan Pembelian Smartphone Vivo Melalui Citra Merek Sebagai Variabel Intervening (Studi Kasus Pada Mahasiswa Universitas Sarjanawiyata Tamansiswa)

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    This study aims to determine (1) the influence of country of origin on brand image (2) the influence of celebrity endorser on brand image (3) the influence of country of origin on purchasing decisions (4) the influence of celebrity endorser on purchasing decisions (5) the influence of brand image on buying decision.   In this study the population was 100 students from Sarjanawiyata Tamansiswa University, Yogyakarta VIVO smartphone users. The data collection method uses a questionnaire method that is distributed using the Accidental Purposive Sampling technique. Whereas the T test technique and classic assumptions consisting of normality test, multicollinearity test, and heterokesdasticity test.   The results showed that the country of origin variable influenced the brand image, celebrity endorser affected the brand image, country of origin did not affect the purchasing decision, celebrity endorser did not affect the purchasing decision, brand image influenced the purchasing decision. &nbsp

    PENGUNGKAPAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA

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    The purpose of the study was to examine the disclosure of accountability of local governments in Indonesia. The problem of this research is whether there are differences in disclosure of accountability between Regional Governments in Java and outside Java Islands. The population of this study is all local governments, both regencies and cities in Indonesia, while the sample is all regencies/cities in Indonesia other than provincial governments. The data of this study are the 2017 Regional Government Financial Statements. Data analysis is to determine the normality of the data using the Kolmogorov-Smirnov test. Hypothesis testing uses the Mann-Whitney test, because the data are not normally distributed. The results of this study are that there are differences in disclosure of accountability between Regional Governments in Java and Outside of Java. Another finding is that the level of disclosure on the island of Java is higher than on the Outside Island of Java.Responsibility Disclosure, Financial Statements, Local Government

    UPAJIWA DEWANTARA

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    Penelitian ini dilakukan untuk mengetahui pengaruh BPHTB, PBB P-2 terhadap penerimaan PAD di Kota Yogyakarta. Hasil penelitian menunjukkan bahwa pengaruh BPHTB dan PBB P-2 terhadap penerimaan PAD di Kota Yogyakarta tidak signifikan karena besarnya nilai P Values > 0.05.  Untuk BPHTB terhadap PAD adalah 0.977, untuk PBB P-2 terhadap PAD adalah 0.259, sedang untuk BPHTB dan PBB P- 2 secara simultan terhadap PAD adalah 0.243. Sedangkan pengaruh Peraturan Daerah tentang BPHTB terhadap PAD tidak signifikan karena nilai P Value sebesar 0.394 dan Peraturan Daerah Kota Yogyakarta tentang PBB P-2 berpengaruh tidak signifikan terhadap penerimaan PAD di Kota Yogyakarta karena P Value sebesar 0.259. Dari hasil analisis uji koefisien determinasi (R2) tersebut diketahui bahwa hasil pengujian memberikan nilai R Squere sebesar 0.359 untuk Y yang berarti PAD Kota Yogyakarta dipengaruhi oleh BPHTB dan PBB P-2 sebesar 35.9 %, selebihnya 64.1 % dipengaruhi penerimaan dari sumber PAD yang lain. Kata Kunci: BPHTB, PAD, PBB P-2, Yogyakart

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