Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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ANTESEDEN KINERJA TUGAS PADA PEGAWAI UKM KERAJINAN GERABAH DI KASONGAN BANTUL YOGYAKARTA
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh keadilan distributif, keadilan prosedural, dan hubungan sosial intra-organisasi terhadap kinerja tugas pegawai UKM Kerajinan Gerabah Kasongan Bantul. Pengambilan sampel menggunakan teknik purposive sampling dengan ukuran sampel 114 responden pegawai UKM. Data dikenai pengujian kualitas data, asumsi klasik, dan uji hipotesis menggunakan regresi linier berganda. Temuan menyatakan bahwa keadilan distributif, keadilan prosedural, dan hubungan sosial intra-organisasi berpengaruh positif terhadap kinerja tugas.
 
Pengaruh Orientasi Belanja Dan Kualitas Web Terhadap Keputusan Pembelian Melalui Word Of Mouth Communications Sebagai Variabel Intervening Pada Online Shopping Shopee
Get PDFPenelitian ini bertujuan untuk menguji apakah word of mouth communications memediasi hubungan orientasi belanja dankeputusan pembelian, dan apakah word of mouth communications juga memediasi kualitas web dan keputusan pembelian. Penelitian mengambil sampel dari mahasiswa dan mahasiswi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Metode penarikan sampel adalah nonprobabilitas, dan teknik pengambilan sampel menggunakannon probability sampling. Pengumpulan data dilakukan melalui penyebar kuesioner kepada responden. Jumlah kuesioner yang diolah adalah sebanyak 100 kuesioner. Data dianalisis dengan menggunakan data primer. Hasil penelitian menunjukkan bahwa variabel word of mouth communications dapat berpengaruh terhadap orientasi belanja, kualitas web. Keputusan pembelian berpengaruh sifnifikan terhadap orientasi belanja dan kualitas web. word of mouth communications berpengaruh sifnifikan terhadap Keputusan pembelian.
Kata-kata kunci: Orientasi Belanja, Kualitas Web, Word Of Mouth Communications, Keputusan PembelianThis study aims to examine whether word of mouth communications mediates the relationship between shopping orientation and purchasing decisions, and whether word of mouth communications also mediates web quality and purchasing decisions. The study took samples from the students of the Faculty of Economics, Sarjanawiyata Tamansiswa Yogyakarta University. The sampling method is nonprobability, and the sampling technique uses non probability sampling. Data collection was carried out through questionnaires to respondents. The number of questionnaires processed was 100 questionnaires. Data were analyzed using primary data. The results showed that the variable word of mouth communications can influence shopping orientation, web quality and purchasing decisions. purchasing decisions have a significant effect on shopping orientation and web quality. Word of mouth communications significantly influence the purchasing decisions.
Key words: Shopping Orientation, Web Quality, Word Of Mouth Communications, Purchasing Decisions
 
a Analysis of The Factors Affecting Audit Judgment (study in the Jambi Provincial BPK Representative Auditor)
No full textABSTRACT: This study aims to provide evidence of whether it influences: 1)the pressure of obedience to the Audit Judgment on the BPK RI Representative of the Province of Jambi, 2)the complexity of the task of the Audit Judgment on the BPK RI Representative of Jambi Province, 3)the audit experience of the Audit Judgment on the auditor RI BPK Representative of Jambi Province, 4)audit expertise on Audit Judgment on BPK RI Representatives of Jambi Province Representatives, and 5)time budget pressure on Audit Judgment on RI BPK auditors Representative of Jambi Province. This research is in the form of quantitative research. The sample used was 40 respondents. The method of data collection was done by questionnaire. The data analysis technique used is multiple linear regression analysis techniques. The results obtained are obedience pressure, task complexity, time budget pressure does not affect the audit judgment BPK RI auditor Representative of Jambi Province. While the audit experience and audit expertise have an influence on audit judgment on the BPK RI auditor Representative of Jambi Province.
Keywords: Audit Judgment, Compliance Pressure, Task Complexity, Audit Experience, Audit Skills, Time Budget Pressur
PENGARUH ENTREPRENEURIAL EDUCATION, RISK TOLERANCE DAN SELF EFFICACY TERHADAP ENTREPRENEURIAL INTENTION PADA MAHASISWA
No full textABSTRACT
The role of entrepreneurs in advancing the Indonesian economy is an important thing that cannot be denied. Various programs to raise the spirit of entrepreneurship have been carried out. It is hoped that students as young people will be able to print jobs and no longer be oriented as job seekers.
The settings used are natural settings which are also called field research. In terms of time dimensions, this study belongs to the cross-sectional research category. The sampling technique uses a non probability sampling type of purposive sampling. The sample in this study was an economic high school student in Yogyakarta. The analytical model used is the Partial Least Square (PLS) analysis model following a variant-based structural equation (SEM) model which can simultaneously test the measurement model while testing structural models.
The results of this study indicate that entrepreneurial education variables have no effect on student entrepreneurial intention, entrepreneurial education variables affect student self-efficacy, risk tolerance variables affect student entrepreneurial intention, and risk tolerance variables affect student self-efficacy
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN MENGGUNAKAN JASA APOTEK FITRI TEMANGGUNG
No full textABSTRACTThis study aimed to see if there are service quality affects customer satisfaction in using the services of Pharmacy Fitri Temanggung. Subjects in this study is that consumers Pharmacy Fitri Temaggung aged 18-60 years; purchase drugs at private expense; able to read, write, and communicate well; and willing to fill out a questionnaire. The samples used in this study was 116 subjects. Measurements in this study was performed using a questionnaire based on the variables used. Data were analyzed using classical assumption test and multiple regression analysis. Based on the analysis and discussion of the quality of service showed that the appearance of Pharmacy, Hospitality Officer, Drug Information Service at the pharmacy, Availability of Medicines in Pharmacies, Pharmacy Services and Speed affects customer satisfaction in using Pharmacy Fitri Temanggung.Keywords: Service Quality, Appearance Pharmacy, Hospitality Officer, Service Drug Information, Drug Availability, Speed Service, Customer Satisfaction
PENGARUH MANAJEMEN LABA TERHADAP KEPUTUSAN INVESTASI DENGAN KOMPENSASI BERBASIS EKUITAS SEBAGAI VARIABEL PEMODERASI
Get PDFEarnings management were positively related to investment decisions. When earnings were overstated, there will be over-invest in property, plant, and equipment, so it can be said that earnings management will lead to direct cost to the investor in the form of inefficient investments decisions (McNichols dan Stubben 2008).
The efficiency of investment decision can be enhanced by equity-based compensation (Xian, Chen, and Moldousupova 2011). Granting an equity-based compensation may increase loyalty of the manager, because by this mechanism, manager is part of the owner of the company. So, the investment decisions will be more efficient. Another case if managers are only as an executive without any ownership percentage of the company, they will be more likely to pursue a bonus (agency conflict).
This study examined the role of equity-based compensation on the relationship between earnings management to investment decisions. Investment decisions were computed by adding the current period investment, earnings management were proxied by discretionary accruals, and equity-based compensations were measured by the ratio of stock options to total compensations. Equity-based compensation is expected to minimize the inefficient investments decisions as a result of earnings management.
With opportunistic earnings management assumption, the presumption was proved by regression analysis that conducted on manufacturing firms in the United States on 2009-2012. Therefore, by 95 percent level of confidence, the findings of this study support previous studies which stated that earnings management were positively related to investment decisions. In addition, there are interaction effects of earnings management and equity-based compensations on the association betwen earnings management on investment decisions. Thus, equity-based compensation can reduce the inefficient investments as a result of earnings management.
Keywords: investment decisions, earnings management, equity-based compensation
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN MELALUI KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL MEDIASI (Studi Kasus Pada Konsumen di Restoran Toean Watiman Yogyakarta)
Get PDFPenelitian bertujuan untuk mengetahui pengaruh kualitas layanan terhadap kepuasan pelanggan melalui variabel keputusan pembelian sebagai mediasi pada konsumen TW Yogyakarta. Berdasarkan hasil penelitian yang dilakukan bahwa kualitas layanan dan keputusan pembelian berpengaruh signifikan terhadap kepuasan pelanggan pada konsumen TW yogyakarta. Pada koefisiensi tidak langsung, pengaruh kualitas layanan terhadap kepuasan pelanggan melalui keputusan pembelian sebagai variabel mediasi, menunjukan bahwa nilai koefisien pengaruh tidak langsung lebih kecil dibandingkan nilai pengaruh langsung sehingga dapat disimpulkan bahwa variabel keputusan pembelian merupakan variabel mediasi parsial bukan variabel mediasi penuhThe study aims to determine the effect of service quality on customer satisfaction through the purchase decision variable as a mediation for toean watiman yogyakarta restaurant customers. Based on the results of research conducted that service quality and purchasing decisions have a significant effect on customer satisfaction. In indirect coefficients, the effect of service quality on customer satisfaction through purchasing decisions as a mediating variable shows that the coefficient of indirect influence is smaller than the value of direct influence so it can be concluded that the purchase decision variable is a partial mediation variable rather than a full mediation variabl
Pengaruh Spiritualitas di Tempat Kerja Terhadap Perilaku Kewargaan Organisasional (OCB): Identifikasi Organisasional dan Dukungan Organisasional Persepsian Sebagai Pemoderasi
Get PDFPenelitian ini bertujuan untuk menguji pengaruh spiritualitas di tempat kerja terhadap perilaku kewargaan organisasional, serta peran identifikasi organisasional dan dukungan organisasional persepsian sebagai pemoderasi pada pengaruh spiritualitas di tempat kerja terhadap perilaku kewargaan organisasional. Data dikumpulkan menggunakan kuesioner yang didistrubusikan ke 14 instansi Pemda DIY. Jumlah kuesioner yang dapat diolah sebanyak 160 kuesioner. Pengujian hipotesis dilakukan menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa spiritualitas di tempat kerja berpengaruh positif terhadap perilaku kewargaan organisasional. Namun, hipotesis yang menguji efek moderasi tidak didukung, identifikasi organisasional dan dukungan organisasional persepsian tidak memoderasi pengaruh spiritualitas di tempat kerja terhadap perilaku kewargaan organisasional.
Kata kunci: spiritualitas di tempat kerja, perilaku kewargaan organisasional, identifikasi organisasional, dukungan organisasional persepsian
TAX DIFFERENCES WILL BE BEFORE AND AFTER APPLICATION OF PPh Final UMKM DIY
No full textPenelitian ini dilakukan untuk mengetahui perbandingan antara pajak terutang sebelum dan sesudah perubahan PP No. 46 tahun 2013 terhadap UMKM di Daerah Istimewa Yogyakarta. Pemerintah selalu berusaha melakukan pengawasan, menganalisis, mengkaji dan menyempurnakan administrasi sehingga dapat menuju kearah pelayanan pajak yang lebih baik. Salah satu upaya perbaikan sistem perpajakan yang dilakukan pemerintah adalah menerbitkan Peraturan Pemerintah Nomor 46 Tahun 2013. Tujuan pengaturan ini selain untuk meningkatkan pemenuhan kewajiban perpajakan secara sukarela (voluntary tax compliance) dan mendorong kontribusi penerimaan negara dari sektor UMKM, juga memiliki tujuan untuk memberikan kemudahan kepada Wajib Pajak yang menerima atau memperoleh penghasilan dari usaha yang memiliki peredaran bruto tertentu, untuk melakukan penghitungan, penyetoran, dan pelaporan Pajak Penghasilan yang terutang. Penelitian ini merupakan kuantitatif yang menggunakan data sekunder. Sampel yang digunakan dalam penelitian ini berupa pelaku UMKM yang memiliki bruto tidak melebihi 4,8 Milyar pertahunnya. Peneliti ini menggunakan alat bantu berupa perangkat lunak statistik untuk melakukan uji beda t-test dengan menggunakan SPSS 16. Berdasarkan hasil analisis yang telah dilakukan menunjukkan bahwa terpadat perbedaan yang signifikan antara pajak terutang sebelum dan sesudah penerapan PP No. 46 tahun 2013.This research was conducted to determine the ratio between the tax payable before and after the change in PP No. 46 Tahun 2013 towards UMKM in the Special Region of Yogyakarta. The government always strives to supervise, analyze, review and improve administration so that it can lead to better tax services. One of the efforts to improve the tax system by the government is to issue Government Regulation Number 46 Tahun 2013. The purpose of this arrangement is to increase compliance with voluntary tax compliance and encourage the contribution of state revenues from the UMKM sector. Taxpayers who receive or earn income from businesses that have a certain gross circulation, to make calculation, deposit, and report income tax owed. This research is quantitative which uses secondary data. The sample used in this study is in the form of UMKM actors who have gross not exceeding 4.8 billion per year. This researcher uses a tool in the form of statistical software to do a different test t-test using SPSS 16. Based on the results of the analysis that has been done shows that the most significant difference between the tax payable before and after the application of PP No. 46 Tahun 2013
Pengaruh Kepemilikan Manajerial, Komite Audit, dan Ukuran Perusahaan terhadap Tax Avoidance
No full textThis study aims to examine the effect of managerial ownership, audit committee, and firm size on tax avoidance. The theory in this research is agency theory. This study uses manufacturing companies during 2013-2017 as samples, and based on purposive sampling method obtained 22 companies. Managerial ownership variables using ownership by directors and board of commissioners. The audit committee with the number of audits in the company and the size of the company uses the amount of assets that exist in the company. Dependent variable uses CETR proxy. The data in this study were processed using SPSS with multiple linear regression methods. This study shows that audit committees and company size have a significant impact on tax avoidance. Based on the results of testing, obtained a significance value of 0.032 and 0.013. Managerial ownership has no influence on tax avoidance.This study aims to examine the effect of managerial ownership, audit committee, and firm size on tax avoidance. The theory in this research is agency theory. This study uses manufacturing companies during 2013-2017 as samples, and based on purposive sampling method obtained 22 companies. Managerial ownership variables using ownership by directors and board of commissioners. The audit committee with the number of audits in the company and the size of the company uses the amount of assets that exist in the company. Dependent variable uses CETR proxy. The data in this study were processed using SPSS with multiple linear regression methods. This study shows that audit committees and company size have a significant impact on tax avoidance. Based on the results of testing, obtained a significance value of 0.032 and 0.013. Managerial ownership has no influence on tax avoidance