Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada Kantor Pelayanan Pajak Pratama Magelang)
No full textThis study attempts to test influence modernization tax administration systems, and sanctions against compliance taxation taxpayers individual. The research was conducted in the taxoffice pratama magelang. The data used the research is primary data obtained by thequestionnaire, and in the sample used in research has reached 83. A method of the sample usingaccidental sampling and analysis techniques the data used was analysis techniques multipleregression. The result of this research showed that modernization tax administration in partial have hada positive impact and significant impact on compliance taxpayers.Sanctions taxation in partial havehad a positive impact and significant impact on compliance taxpayers.Simultaneouslymodernization tax administration systems, and sanctions taxation have had a positive impact andsignificant impact on compliance taxpayer with value adjusted r square of 42,8 %
ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE HARGA POKOK PESANAN (JOB ORDER COSTING) PADA UD ADI PRIMA KARSA DI DAERAH ISTIMEWA YOGYAKARTA
Get PDFPenelitian ini bertujuan untuk mengetahui perhitungan biaya bahan baku, biaya tenaga kerja, dan biaya Overhead berdasarkan metode harga pokok pesanan dalam menentukan harga pokok produksi pada UD Adi Prima Karsa tahun 2018. Karena banyak UMKM sering mengabaikan proses pencatatan menurut sistem akuntansi yang lazim terutama dalam hal pengelompokan dan pencatatan biaya produksi dan biaya non produksi lainnya
Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Data yang dihasilkan berupa data terkait dengan penetapan harga pokok produksi berdasarkan metode harga pokok pesanan.Penelitian ini dilakukan pada UD Adi Prima Karsa. Subyek penelitian ini adalah UD Adi Prima Karsa sedangkan objek penelitian adalah laporan harga pokok produk dengan sampel produk Almari Pendek dan Lemari Pakaian 2 pintu untuk menentukan harga pokok produksi menggunakan metode harga pokok pesanan (job costing method). Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder yaitu: (1)Data primer adalah data yang diperoleh atau bersumber dari tangan pertama (first hand data) atau data yang diperoleh dari subjek penelitian.
Hasil penelitian menunjukkan bahwa UD Adi Prima Karsa menggunakan perhitungan harga pokok produksi berdasarkan pesanan tetapi terdapat kesalahan pada penentuan pembebanan biaya overhead. Hasil perhitungan menunjukkan perbedaaan yang signifikan dimana harga pokok produksi yang dihitung oleh UD Adi Prima Karsa lebih besar dari harga pokok produksi menggunakan metode Job Order Costing. Perbedaaan harga pokok produksi tentunya mempengaruhi harga jual dan laba rugi perusahaan dimana harga jual yang ditentukan dan laba yang diperoleh perusahaan terlalu rendah.
Kata Kunci: Harga Pokok Produksi, Job Order Costing, Biaya Overhea
KOMPARASI METODE ECOMOMIC ORDER QUANTITY DAN JUST IN TIME TERHADAP EFISIENSI BIAYA PERSEDIAAN
Get PDFSolo Rambak Crackers Factory is a home industry. The production process often occurs problems with raw material supplies. If the supply of raw materials in the form of oil is stored for a long period of time and used repeatedly, the problem that occurs is that the oil will experience discoloration, odor and is not good for food that is managed with the oil. This causes the company to be faced with the amount of raw material inventory costs. The purpose of this study is to make an application to compare the calculation of raw material inventory and test which method is appropriate to be implemented in the company in terms of the cost efficiency aspects of inventory. The method used in this study is the Economic Order Quantity (EOQ) and Just In Time (JIT) methods. This raw material inventory calculation is used to minimize inventory costs. To get the maximum results and the right calculation in accordance with the formulas that are set, it requires a comparative system between computer-based EOQ and JIT methods in order to get detailed and accurate results on the calculation and comparison of the results of the value of the raw material inventory. The existence of this comparative system no longer needs to manually calculate and compare values using only the system. From the results of the comparison of the two methods, in an effort to increase the efficiency of raw material inventory costs, the company can use the Just In Time method, purchases are made in small quantities and shipments are in scale, so as to reduce the occurrence of storage costs.
Solo Rambak Crackers Factory adalah industri rumahan. Proses produksi sering terjadi masalah dengan pasokan bahan baku. Jika pasokan bahan baku berupa minyak disimpan untuk jangka waktu lama dan digunakan berulang-ulang, masalah yang terjadi adalah minyak akan mengalami perubahan warna, bau dan tidak baik untuk makanan yang dikelola dengan minyak. Hal ini menyebabkan perusahaan harus berhadapan dengan jumlah biaya persediaan bahan baku. Tujuan penelitian ini adalah membuat suatu aplikasi untuk membandingkan perhitungan persediaan bahan baku dan menguji metode mana yang tepat untuk diterapkan di perusahaan dalam hal aspek efisiensi biaya persediaan. Metode yang digunakan dalam penelitian ini adalah metode Economic Order Quantity (EOQ) dan Just In Time (JIT). Perhitungan persediaan bahan baku ini digunakan untuk meminimalkan biaya persediaan. Untuk mendapatkan hasil yang maksimal dan perhitungan yang tepat sesuai dengan rumus yang ditetapkan, diperlukan sistem perbandingan antara EOQ berbasis komputer dan metode JIT agar mendapatkan hasil yang detail dan akurat pada perhitungan dan perbandingan hasil nilai persediaan bahan baku. Keberadaan sistem komparatif ini tidak perlu lagi menghitung dan membandingkan nilai secara manual hanya dengan menggunakan sistem. Dari hasil perbandingan kedua metode tersebut, dalam upaya meningkatkan efisiensi biaya persediaan bahan baku, perusahaan dapat menggunakan metode Just In Time, pembelian dilakukan dalam jumlah kecil dan pengiriman dalam skala, sehingga dapat mengurangi terjadinya biaya penyimpanan
PENGARUH KEPEMIMPINAN, KEPUASAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJAMELALUIMOTIVASI PADA PT. GRAHARAJASA CAR DAN BUS AIR CONDITIONING KABUPATEN SLEMAN YOGYAKARTA
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Penelitian ini bertujuan untuk mengetahui hubungan antara kepemimpinan, kepuasan, dan komitmen organisasi terhadap kinerja karyawan melalui motivasi. Populasi pada penelitian ini juga merupakan sampel berjumlah 31 orang atau karyawan pada PT Graha Rajasa Car dan Bus AirConditioningKabupaten Sleman Yogyakarta, sehingga penelitiannya merupakan penelitian populasi. Hasil pengolahan data nilai R-square untuk variabel kinerja diperoleh nilai sebesar 0,637 dengan nilai p values sebesar 0,000 dan nilai R-square pada variabel motivasi diperoleh nilai sebesar 0,506 dengan nilai p values sebesar 0,000. Hasil ini menunjukkan bahwa 63,7% variabel kinerja dapat dipengaruhi oleh variabel kepemimpinan, kepuasan, komitmen organisasi melalui motivasi. Dan 50,6 % variabel motivasi dipengaruhi oleh variabel kepemimpinan, kepuasan dan komitmen organisasi. Sehingga dapat disimpulkan bahwa ada pengaruh positif dan signifikan antara kepemimpinan, kepuasan, dan komitmen organisasi melalui motivasi terhadap kinerja pada taraf singifikansi 0,000 (< 0,05).
Kata kunci: Kepemimpinan, Kepuasan, Komitmen Organisasi, Motivasi, Kinerja 
PENGARUH ETHICAL BEHAVIORS, VALUE ENHANCING BEHAVIOR PERFORMANCE DAN ETHICAL RESPONSIBILITY AND TRUST TERHADAP SALES PERFORMANCE PT. ADENA MISBAH
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This study aims to determine the influence of negative and significant Ethical Behaviors against Sales Performance PT. Adena Misbah. To know the positive and significant influence of Value Enhancing Behavior Performance to Sales Performance PT. Adena Misbah. To know the positive and significant influence of Ethical Responsibility and Trust to Sales Performance PT. Adena Misbah.The research variables are Ethica Behavior, Value Enhancing Behavior Performance, Ethical Responsibility and Trust and Sales Performance. The population in this study is all employees who do the sale of products of PT. Adena Misbah, the number of samples of this study were 73 respondents, using the Slovig Formula. Method of taking data using questioner. The analysis technique used is Structural Analysis Modeling (SEM).The results showed the multiple regression equation as follows: SP = 0.276EB + 0.291 VEBP + 0.344ERT There is a positive and significant influence Ethica Behaviore against Sales Performance. There is a positive and significant influence of Value Enhancing Behavior Performance on Sales Performance. There is a positive and significant influence of Ethical Responsibility and Trust on Sales Performance. Sales Performance is influenced by ethical behaviors, Value Enhancing Behavior Performanc and Ethical Responsibility and Trust of 33.1%, while the rest of 66.9% is influenced by other factors
Pengaruh Motivasi Berprestasi dan Disiplin Kerja dengan Kinerja Pegawai Bagian Biro Administrasi Umum Universitas Sarjanawiyata Tamansiswa
Get PDFThis study was to determine the effect of achievement motivation and work discipline on the performance of employees of the UST Yogyakarta Public Administration Bureau (BAU) with a sample of 35 employees. Researchers use data collection techniques or questionnaires to determine whether achievement motivation and work discipline are partially or jointly positive and significant to employee performance. The data analysis technique used is descriptive analysis and hypothesis testing using multiple regression analysis which is preceded by the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test to determine the effect of achievement motivation on the performance and discipline of UST Yogyakarta employees.Penelitian ini adalah untuk mengetahui adanya pengaruh antara motivasi berprestasi dan disiplin kerja terhadap kinerja pegawai Biro Administrasi Umum (BAU) UST Yogyakarta dengan sampel sejumlah 35 karyawan. Peneliti menggunakan teknik pengumpulan data atau angket untuk mengetahui apakah motivasi berprestasi dan disiplin kerja secara parsial atau bersama-sama dengan positif dan signifikan terhadap kinerja karyawan. Teknik analisis data yang digunakan adalah analisis deskriptif dan uji hipotesis menggunakan analisis regresi ganda yang didahului uji asumsi klasik, yaitu uji normalitas, uji multikolinieritas, uji heteroskedastisitas untuk mengetahui pengaruh motivasi berprestasi dengan kinerja dan displin pegawai UST Yogyakarta
FAKTOR PENENTU SIKAP KONSUMEN UNTUK BERBELANJA DARING MELALUI MARKETPLACE
No full textThe purpose of this study is to examine the effect of perceived benefit, perceived website quality and online trust to attitude toward online shopping. This study used a purposive sampling technique that was only consumers who have made purchases online through a marketplace that can be a respondent. The number of respondents who filled out the research questionnaire and which can be processed were 130 respondents. From testing multiple linear regression shows that perceived benefit, perceived website quality and online trust have a significant positive effect on attitude toward online shopping, where attitude is one determinant of person's behavior
ANALISIS FREE CASH FLOW DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG DENGAN INVESTMENT OPPORTUNITY SET
No full textThis study aims to analyze the Free Cash Flow and Profitability toward debt policy with the Investments Opportunity Set as an Intervening variable (Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2012 to 2016). The population was 131 manufacturing companies trough the sampling technique used was purposive sampling and obtained a sample of 30 companies. The data analysis technique used is Descriptive and Partial Least Square (PLS) analysis. The results of this study indicate: Free cash flow does not affect the debt policy but Profitability affects the debt policy of manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2016. Free cash flow has an effect but Profitability does not affect on the Investment Opportunity Set for manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2016. The Investment Opportunity Set does not affect the debt policy of manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2016.
Keywords: Free Cash Flow, Return On Investment, Investment Opportunity Set and Debt to Equity Ratio
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS, BUDAYA ORGANISASI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN
Get PDFThis study aims to determine the effect of democratic leadership style on employee job satisfaction, organizational culture on employee job satisfaction, motivation on employee job satisfaction, work environment on employee job satisfaction, and democratic leadership style, organizational culture, motivation and work environment on.
This study uses a quantitative approach with a survey method. The number of samples in the study was 55 employees at the BasaBasi Cafe in Yogyakarta. The sample from the study were all permanent employees totaling 55 people. The method of data collection with a questionnaire with an analysis tool using multiple regression.
The Democratic Leadership Style has a positive effect on Job Satisfaction with a significant value p <0.05. Organizational culture has a positive effect on employee job satisfaction with a significant value p <0.05. Motivation has a positive effect on job satisfaction with a significant value p <0.05. The work environment has a positive effect on job satisfaction with a significant value p <0.05. Variables of democratic leadership style, organizational culture, motivation and work environment simultaneously influence job satisfaction. This is evidenced by the value of fcount of 34.683 with a probability of 0.000 where the number is significant because (p <0.05).Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan demokratis terhadap kepuasan kerja karyawan, budaya organisasi terhadap kepuasan kerja karyawan, motivasi terhadap kepuasan kerja karyawan, lingkungan kerja terhadap kepuasan kerja karyawan, dan gaya kepemimpinan demokratis, budaya organisasi, motivasi dan lingkungan kerja terhadap kepuasan kerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survey. Jumlah sampel dalam penelitian 55 karyawan pada Kafe BasaBasi Yogyakarta. Sampel dari penelitian adalah semua karyawan tetap yang berjumlah 55 orang. Metode pengambilan data dengan kuesioner dengan alat analisis menggunakan regresi berganda.
Gaya Kepemimpinan Demokratis berpengaruh positif terhadap Kepuasan Kerja dengan nilai signifikan p<0,05. Budaya organisasi berpengaruh positif terhadap kepuasan kerja karyawan dengan nilai signifikan p<0,05. Motivasi berpengaruh positif terhadap kepuasan kerja dengan nilai signifikan p<0,05. Lingkungan kerja berpengaruh positif terhadap kepuasan kerja dengan niali signifikan p<0,05. Variabel gaya kepemimpinan demokratis, budaya organisasi, motivasi dan lingkungan kerja berpengaruh secara simultan terhadap kepuasan kerja. Hal tersebut terbukti dengan nilai f hitung sebesar 34.683 dengan probabilitas 0,000 dimana angka tersebut signifikan karena (p<0,05)
PENGARUH KUALITAS PESAN IKLAN SMARTPHONE SAMSUNG TERHADAP NIAT BELI DENGAN CITRA MEREK SEBAGAI VARIABEL PEMEDIASI
Get PDFThis research aims to examine the effect of quality of the advertising message to the buying intention and mediated by brand image. Subjects are people who use Samsung mobile in Yogyakarta. In this study developed a theoretical mode of the proposed four hypotheses to be tested using Structural Equation Model (SEM) by AMOS software 18. This research was conducted by distributing questionnaires to survey 150 respondents. Respondents were obtained through purposive sampling tehnique, the respondents were selected based on certain goals established researcher. The results of this study show that quality of the advertising message has positive effect to brand image, brand image has positive effect to buying intention, quality of the advertising message has positive effect to buying intention and brand image can partially mediated the positive effect of quality of advertising message toward buying intention