Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PELUANG DAN TANTANGAN PROFESI AKUNTAN DI ERA BIG DATA
No full textMany people worrying about the profession of Accountants no longer needed by the business world in the era of big data because it was replaced by various accounting software that is cheaper, faster and more accurate in noting the financial transactions. The purpose of the writing of this article is to provide an action plan to address the opportunities and challenges of the profession accountant in the era of big data. Research methodology used in this article is literature review. We suggest these following action plan: First, the accountant should improve the skills and competencies of digital to focus on tasks that are more strategically, and not the technical tasks which could be replaced by accounting software; Second, accountants should anticipate the implications of difference in accounting standards and regulations between countries; Third, the association of accounting profession should create policy which encourages the increase of accountants’ skills and competencies in digital field through the obligation of following conferences, workshops, and training for its members; Fourth, the universities should have collaboration with the association of accounting profession to develop a curriculum aligned with the opportunities and challenges of the accounting profession in the era of big data, simultaneously delivering big data analysis training and integrated reporting for civitas academica, while holding a variety of discussion forums to find solutions to the problems of the accounting profession in the era of big data; Fifth, the Government should ensure the creation of stable political conditions, the stock exchange trade actively and publicly share ownership levels are high, and hit the number of bribery corruption also so that the accountant can develop optimally in the era of the big the data
PENGARUH RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN-PERUSAHAAN KELUARGA DI INDUSTRI RITEL
Get PDFThe purpose of this research is to determine the effect of EPS, ROA, and ROE on changes in the value of family retail companies. In addition, this research is also expected to be able to answer the magnitude of the influence of profitability ratios on changes in the value of retail companies. The research method used is panel regression analysis which then the model used is Fixed Effect Model (FEM). The results of this research show that only EPS can be used as a variable on the value of retail companies. Then profitability ratios can influence the value of retail companies but not the most dominant ones.Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh dari EPS, ROA, mau pun ROE terhadap perubahan nilai perusahaan-perusahaan ritel keluarga. Selain itu penelitian ini diharapkan juga dapat menjawab besarnya pengaruh rasio profitabilitas terhadap perubahan nilai perusahaan ritel. Metode penelitian yang digunakan yaitu dengan analisis regresi panel yang kemudian model yang digunakan yaitu Fixed Effect Model (FEM). Hasil dari penelitian ini yaitu bahwa hanya EPS yang dapat dijadikan sebagai peubah terhadap nilai perusahaan ritel. Kemudian rasio profitabilitas dapat memberikan pengaruh terhadap nilai perusahaan ritel tetapi bukan yang paling dominan. 
PENGARUH PENGALAMAN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN CV IPLUS YOGYAKARTA
No full textThe purpose of this study was to find out and analyze the influence of work experience, career development on the performance of employees of CV IPLUS Yogyakarta. Data collection is done through a questionnaire. The population in this study were 46 permanent employees from CV IPLUS. The sample in this study were all members of the population. The method of data collection uses a questionnaire. While the data analysis technique uses multiple linear regression analysis supported by t test, R square test, and classic assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pengalaman kerja, pengembangan karir terhadap kinerja karyawan CV IPLUS Yogyakarta. Pengumpulan data dilakukan melalui kuesioner. Populasi pada penelitian ini adalah pegawai tetap dari CV IPLUS sebanyak 46 orang. Sampel dalam penelitian ini adalah semua anggota populasi. Metode pengambilan data menggunakan kuesioner. Sedangkan teknik analisis data menggunakan analisis regresi linier berganda yang didukung dengan uji t, uji R square, dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolonieritas, dan uji heteroskedastissitas
PENGARUH INVESMENT OPPORTUNITY SET (IOS),LABA BERSIH DAN ARUS KAS OPERASI TERHADAP DIVIDEND PAYOUT RATIO PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThis study aim to examine the effect of Investment Opportunity Set (IOS), Net Income andOperating Cash Flow simultaneously, partial and dominant to Dividend Policy proxied by theDividend Payout Ratio (DPR) on manufacturing companies listed in Indonesia StockExchange. Based on the analysis of data with the results of simultaneous test (Test F),Investment Opportunity Set, Net Income and Operating Cash Flow influence on the policy.The result of partial test (t test), Investment Opportunity Set a positive but not significanteffect on dividend policy. Variable Net Income positive but not significant effect on dividendpolicy. Variable Operating Cash Flow positive and significant effect on dividend policy.Stepwise test results showed that the only variable operating cash flow is the most dominantinfluence on dividend polic
PENGARUH PENERAPAN CORPORATE GOVERNANCE, RETURN ON ASSET, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textThis study aims to examine the influence of Corporate Governance, Return on Assets and Leverage simultaneously or partially to Tax Avoidance on manufacturing companies listed in the Indonesia Stock Exchange period 2012-2016. The sample is determined by using purposive sampling with predetermined criterion, so that obtained by 9 manufacturing companies that qualify as sample. Data used secondary data. Data obtained from www.idx.co.id in the form of annual financial statements for the period 2012-2016. The analysis technique used is multiple linear regression method. Regression test results show that Corporate Governance with the proxy of Independent Commissioner and Quality Audit, ROA, and Leverage have a significant positive effect on Tax Avoidance. partially Independent Commissioner has a significant negative effect on tax evasion and leverage has a positive effect on tax evasion. The magnitude of influence Independent variables seen from the value of coefficient of determination (R2 of 0.176 which means KOM, KA, ROA and LEV gives positive influence on tax avoidance only 17.6% and 82.4% influenced by other variables outside the study.
Keywords: Tax Avoidance, Komisaris Independen, Kualitas Audit, Return on Asset, Leverag
Analisis Kinerja Karyawan Melalui Motivasi Kerja Dan Lingkungan Kerja Di Perpustakaan Universitas Sarjanawiyata Tamansiswa Yogyakarta
No full textPopulasi dan sampel terdiri dari 30 orang karyawan terdiri dari 18 Karyawan tidak tetap (PTT) dan 12 petugas/karyawan tetap (pustakawan) di Perpustakaan Universitas Sarjanawiyata Tamansiswa (UST) Yogyakarta. Teknik sampling yang digunakan adalah saturation sampling yaitu metode ampel dengan mengikutsertakan semua anggota populasi sebagai sampel penelitian. Analisis data yang digunakan adalah uji validitas dan reliabilitas kemudian pengujian uji asumsi dengan uji normalitas, uji heterokesdastisitas dan uji multikolinieritas. Baru setelah itu dilakukan uji regresi linier berganda.
Hasil penelitian, dari analisa regresi didapatkan hasil yaitu : Secara bersama-sama motivasi kerja dan lingkungan kerja mempunyai pengaruh yang signifikan terhadap kinerja karyawan perpustakaan UST, Motivasi kerja mempunyai pengaruh yang signifikan terhadap Kinerja karyawan perpustakaan UST dan Lingkungan kerja mempunyai pengaruh yang signifikan terhadap Kinerja karyawan Perpustakaan UST.This study aims to: 1) To determine the effect of work motivation on UST library employee performance, 2) To determine the effect of the work environment on UST library employee performance, 3) To stimulate the influence of work motivation and work environment on UST library employee performance. This study begins with data collection using a questionnaire conducted in the SarjanawiyataTamansiswa University Library environment. The population and sample consisted of 30 employees consisting of 18 non-permanent employees (PTT) and 12 officers / permanent employees (librarians) at the SarjanawiyataTamansiswa (UST) University Library in Yogyakarta.
The sampling technique used is saruration sampling, which is a sampling method by including all members of the population as a research sample. Analysis of the data used is the validity and reliability test then testing the assumption test with normality test, heterokesdasticity test and multicol linearity test. Only after that is done a multiple linear regression test.
The results of the study, from the regression analysis showed that: Together work motivation and work environment have a significant influence on the performance of UST library employees. Work motivation has a significant effect on UST library employee performance and the work environment has a significant influence on performance UST library employees
KETERGANTUNGAN SMARTPHONE TERHADAP LOYALITAS KERJA (Studi Pada Waroeng Special Sambal (SS) Pandega Martha Yogyakarta
Get PDFThis study aims to find out about the dependence of smartphones on employee loyalty Waroeng Special Sambal Pandega Martha Yogyakarta. Subjects in this research are two employees of Waroeng Special Sambal Pandega Martha Yogyakarta with age range 20-25 years. Subjects work as operational staff and cashier staff. All subjects reside in Yogyakarta Special Region (DIY). This study uses qualitative methods, data collection in this study using the method of observation and interview. The results of this study indicate that the smartphone addiction to the loyalty of Waroeng Special Sambal employees showed varying levels. It is seen in the subject's perception of loyalty itself how the subject obeys the existing rules of the workplace, the way the subject is responsible for his work, the willingness of the subject to work with his colleagues, keeping in touch with his colleagues.This study aims to find out about the dependence of smartphones on employee loyalty Waroeng Special Sambal Pandega Martha Yogyakarta. Subjects in this research are two employees of Waroeng Special Sambal Pandega Martha Yogyakarta with age range 20-25 years. Subjects work as operational staff and cashier staff. All subjects reside in Yogyakarta Special Region (DIY). This study uses qualitative methods, data collection in this study using the method of observation and interview. The results of this study indicate that the smartphone addiction to the loyalty of Waroeng Special Sambal employees showed varying levels. It is seen in the subject's perception of loyalty itself how the subject obeys the existing rules of the workplace, the way the subject is responsible for his work, the willingness of the subject to work with his colleagues, keeping in touch with his colleagues
PERSEPSI PRODUK COFFEE SHOP CUPPAJO DAN REPURCHASE INTENTION DI YOGYAKARTA
Get PDFThe purpose of this research is: The variable in this study was Perceived Servicescape, Perceived Quality, Perceived price, Perceived Value and satisfaction. The population in this research is the consumer or society has ever made a purchase coffee shop Cuppajo Yogyakarta. Sampling technique used was accidental sampling method the selection of samples taken from members of a population selected by chance match a particular purpose. Engineering data collection using the questionnaire. Analysis of multiple regression analysis was used.
Keywords: Perceived Servicescape, Perceived Quality, Perceived Price, Perceived value, Satisfaction.The purpose of this research is: The variable in this study was Perceived Servicescape, Perceived Quality, Perceived price, Perceived Value and satisfaction. The population in this research is the consumer or society has ever made a purchase coffee shop Cuppajo Yogyakarta. Sampling technique used was accidental sampling method the selection of samples taken from members of a population selected by chance match a particular purpose. Engineering data collection using the questionnaire. Analysis of multiple regression analysis was used.
Keywords: Perceived Servicescape, Perceived Quality, Perceived Price, Perceived value, Satisfaction
JANUARY EFFECT DAN SIZE EFFECT DI SEKTOR PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2016
No full textAn efficient capital market hypothesis says that efficient markets react quickly to relevant information. In an efficient market, the market will quickly react to new incoming information so that it will quickly reach a new equilibrium price. In practice in the capital market appears a phenomenon that shows irregularities that contradict the concept of an efficient capital market (market anomaly). The anomalies are another January Effect and Size Effect. The purpose of this study is to examine whether (1) there is a January Effect phenomenon in banking sector companies listed in Indonesia Stock Exchange (BEI) in 2012-2016. To examine whether (2) Size affects the Return of shares in the Banking Sector listed in Indonesia Stock Exchange (IDX) 2012-2016.
This study uses descriptive approach Population used in this study is the stock of banking companies listed in (BEI) While the sample is the stock of banking companies amounted to 20 companies listed in the (BEI) 2012-2016.
The research method used is documentation method data, while data analysis technique using normality test, different test (T-Test). Based on the calculation of stock return value shows that before january, when janauari and after january no significant effect in banking companies. The results showed that different results were obtained in the january test after January, which obtained significant results.An efficient capital market hypothesis says that efficient markets react quickly to relevant information. In an efficient market, the market will quickly react to new incoming information so that it will quickly reach a new equilibrium price. In practice in the capital market appears a phenomenon that shows irregularities that contradict the concept of an efficient capital market (market anomaly). The anomalies are another January Effect and Size Effect. The purpose of this study is to examine whether (1) there is a January Effect phenomenon in banking sector companies listed in Indonesia Stock Exchange (BEI) in 2012-2016. To examine whether (2) Size affects the Return of shares in the Banking Sector listed in Indonesia Stock Exchange (IDX) 2012-2016.
This study uses descriptive approach Population used in this study is the stock of banking companies listed in (BEI) While the sample is the stock of banking companies amounted to 20 companies listed in the (BEI) 2012-2016.
The research method used is documentation method data, while data analysis technique using normality test, different test (T-Test). Based on the calculation of stock return value shows that before january, when janauari and after january no significant effect in banking companies. The results showed that different results were obtained in the january test after January, which obtained significant results
PENILAIAN TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM (KSP) CU BANGUN SEJAHTERA BANGUNTAPAN BANTUL Tahun 2012-2016
No full textAbstrct
The purpose of this study is to know how the health and development of CU Build Prosperous Management Year 2012-2016. From Aspects of Capital, Productive Quality Aspects, Aspects of Management, Aspects of Efficiency, Liquidity Aspects, Aspects of Independence and Growth, and Cooperative Identity.
This research belongs to Research Type of quantitative description.
The subject of this research is Cooperative Savings and Loans CU Bangun Sejahtera. The object of this research is the health level of CU Bangun Sejahtera Savings and Loans Cooperative. Methods of data collection in this study through documentation techniques.
Research Results Based on the calculation of the assessment of the 7 components obtained overall score to establish the health level predicate Cooperative USP CU Bangun Sejahtera. Year 2012 with score 69.1 got predicate "Simply Healthy"; Year 2013 with score 67.1 got predicate "Simply Healthy"; Year 2013 with score 74,15 got predicate "Simply Healthy"; Year 2014 with score 61,15 got predicate "Simply Healthy"; Year 2016 with a score of 74.45 received the title of "Simply Healthy".