Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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ANALISIS PERKEMBANGAN PENELITIAN UMKM DI INDONESIA
Get PDFMSMEs is a sector driven by the Indonesian government to be strengthened and developed in real terms. The reason is that MSMEs can foster a spirit of independence and can increase the opportunity for equal income. The purpose of this study is to explain and analyze the development of research related to Micro, Small and Medium Enterprises (MSMEs) in Indonesia in the period 2014 to 2018. This research is a descriptive time series research in several studies published in Indonesia using the existing statistical method. The results of this study show a significant increase in research related to MSMEs from 2014 to 2018
ANALISIS PERPUTARAN PERSEDIAANDAN PERPUTARAN PIUTANGTERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Sektor Makanan DanMinuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)
No full textThe company had main purpose to maximize profit and having ongoing efforts to a long period of time ) ( going concern .Working capital play significant roles because affect profitability for the company .Working capital component consisting of cash , securities , credit , and supplies .Liquidity is reflected in the ratio of smoothly also has an important role for the company and may affect profitability .The research was done to look at the level of the two , two credit profitability of companies in the food and drink that are listed at the indonesian stock exchange 2014-2016 years .This research is quantitative research .The data used in this research was secondary data such as financial statements .
Key Word: account receivable turnover, inventory turnover and profitabilit
KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI (STUDI KASUS PT. ASTRA TERHADAP PT. GES)
Get PDFPenelitian ini bertujuan untuk mengetahui setelah akuisisi apakah tujuan perusahaan tercapai. Untuk mengetahui rasio-rasio manakah yang mengalami peningkatan setelah akuisisi
Subjek penelitian ini adalah PT. ASTRA Tbk. sebelum dan sesudah akuisisi. Objek penelitian ini adalah kinerja Keuangan sebelum dan sesudah akuisisi PT. ASTRA Tbk. Data yang diperlukan dalam penelitian ini adalah data sekunder, yang berupa: laporan keuangan PT. ASTRA Tbk. Variabel penelitian ini adalah Current Ratio, Cash Ratio, Debt to Equity Ratio, Total Asset Turn Over Ratio, Profit Margin Rentabilitas Ekonomi dan Return On Equity. Teknik pengumpulan data dengan dokumentasi. Teknik analisis data adalah uji beda dengan uji peringkat tanda Wilcoxon .
Hasil penelitian menunjukkan tidak ada perbedaan Current ratio antara sebelum dan sesudah akuisisi. Ada perbedaan Cash ratio antara sebelum dan sesudah akuisisi. Ada perbedaan Debt to equity ratio antara sebelum dan sesudah akuisisi. Ada perbedaan Total asset turnover antara sebelum dan sesudah akuisisi. Tidak ada perbedaan profit margin antara sebelum dan sesudah akuisisi. Ada perbedaan Rentabilitas Ekonomi antara sebelum dan sesudah akuisisi. Tidak ada perbedaan Return on equity antara sebelum dan sesudah akuisisi.Penelitian ini bertujuan untuk mengetahui setelah akuisisi apakah tujuan perusahaan tercapai. Untuk mengetahui rasio-rasio manakah yang mengalami peningkatan setelah akuisisi
Subjek penelitian ini adalah PT. ASTRA Tbk. sebelum dan sesudah akuisisi. Objek penelitian ini adalah kinerja Keuangan sebelum dan sesudah akuisisi PT. ASTRA Tbk. Data yang diperlukan dalam penelitian ini adalah data sekunder, yang berupa: laporan keuangan PT. ASTRA Tbk. Variabel penelitian ini adalah Current Ratio, Cash Ratio, Debt to Equity Ratio, Total Asset Turn Over Ratio, Profit Margin Rentabilitas Ekonomi dan Return On Equity. Teknik pengumpulan data dengan dokumentasi. Teknik analisis data adalah uji beda dengan uji peringkat tanda Wilcoxon .
Hasil penelitian menunjukkan tidak ada perbedaan Current ratio antara sebelum dan sesudah akuisisi. Ada perbedaan Cash ratio antara sebelum dan sesudah akuisisi. Ada perbedaan Debt to equity ratio antara sebelum dan sesudah akuisisi. Ada perbedaan Total asset turnover antara sebelum dan sesudah akuisisi. Tidak ada perbedaan profit margin antara sebelum dan sesudah akuisisi. Ada perbedaan Rentabilitas Ekonomi antara sebelum dan sesudah akuisisi. Tidak ada perbedaan Return on equity antara sebelum dan sesudah akuisisi
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL SERTA DAMPAKNYA PADA KINERJA KARYAWAN (STUDI KASUS PADA MANAJEMEN PUSAT WAROENG SPESIAL SAMBAL YOGYAKARTA)
Get PDFThe purpose of this study is to describe (1) the effect of motivation on employee job satisfaction center management Waroeng Spesial Sambal Yogyakarta, (2) the effect of motivation on employee performance center management Waroeng Spesial Sambal Yogyakarta, (3) the effect of job satisfaction on employee performance center management Waroeng Spesial Sambal Yogyakarta, (4) the effect of motivation on organizational commitment of employees, (5) the effect of job satisfaction on organizational commitment of employees, and (6) the effect of organizational commitment on employee performance center management Waroeng Spesial Sambal Yogyakarta.
This research is classified in research exsplanatory research. The population is 102 employees of center management Waroeng Spesial Sambal Yogyakarta. The samples number are 79 respondents and used probability techniques slovin method. Methods of data collection is done by the media questionnaires, while data analysis techniques used simple linear regression analysis and multiple linear regression analysis.
The results showed that (1) motivation effect on employee job satisfaction, (2) motivation effect on employee performance, (3) job satisfaction does not affect the employee performance, (4) motivation does not affect the organizational commitment of employees, (5) job satisfaction affect the organizational commitment of employees, and (6) organizational commitment effect on employee performance.
Kata Kunci: motivation, job satisfaction, organizational commitment, and employee performance, center management Waroeng Spesial Sambal Yogyakarta.The purpose of this study is to describe (1) the effect of motivation on employee job satisfaction center management Waroeng Spesial Sambal Yogyakarta, (2) the effect of motivation on employee performance center management Waroeng Spesial Sambal Yogyakarta, (3) the effect of job satisfaction on employee performance center management Waroeng Spesial Sambal Yogyakarta, (4) the effect of motivation on organizational commitment of employees, (5) the effect of job satisfaction on organizational commitment of employees, and (6) the effect of organizational commitment on employee performance center management Waroeng Spesial Sambal Yogyakarta.
This research is classified in research exsplanatory research. The population is 102 employees of center management Waroeng Spesial Sambal Yogyakarta. The samples number are 79 respondents and used probability techniques slovin method. Methods of data collection is done by the media questionnaires, while data analysis techniques used simple linear regression analysis and multiple linear regression analysis.
The results showed that (1) motivation effect on employee job satisfaction, (2) motivation effect on employee performance, (3) job satisfaction does not affect the employee performance, (4) motivation does not affect the organizational commitment of employees, (5) job satisfaction affect the organizational commitment of employees, and (6) organizational commitment effect on employee performance.
Kata Kunci: motivation, job satisfaction, organizational commitment, and employee performance, center management Waroeng Spesial Sambal Yogyakarta
ANALISIS EFEKTIVITAS DAN KOTRIBUSI PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA TAHUN 2012-2016
No full textThe purpose of this research is to know the level of effectiveness and contribution of Land and Building Tax (PBB) and Customs Acquisition of Land and Building Rights (BPHTB) to Local Original Income (PAD) of Yogyakarta Year 2012-2016.
This research is descriptive, the data used in this study using quantitative data in the form of secondary data. The technique used in data collection, is by way of documentation. Data analysis techniques are effectiveness and contribution. Data analysis method used in this research is by using descriptive analysis.
The level of effectiveness of Land Ownership Tax (PBB) of Yogyakarta Year 2012-2016 as a whole shows an average of 111.596% in the criteria is very effective. The effectiveness of the acceptance of land and building acquisition rights (BPHTB) of Yogyakarta City for 2012-2016 averages 125.44% or is categorized as very effective. The contribution of land and building tax (PBB) to the local revenue (PAD) of Yogyakarta in 2012-2016 averaged 11.29% is categorized as less or low. The contribution of land and building rights tax (BPHTB) of Yogyakarta for 2012-2016 averages 13, 52% in the category of less or low.
Keywords: Building Land Tax, Customs Acquisition of Land and Building Rights, Original Revenue
PENGARUH PERCEIVED EASE OF USE, PERCEIVED USEFULNESS, DAN PEER INFLUENCE TERHADAP KEPUTUSAN UNTUK MENJADI NASABAH PADA BPRS MITRA HARMONI
Get PDFABSTRACK
The purpose of this study is to describe, the effect of perceived ease of use on customer decisions, the effect of perceived usefulness on customer decisions, and the influence of peer influence on customer decisions. The variables in this study are perceived ease of use, perceived usefulness, peer influence and purchase decision.This research was conducted at BPRS Mitra Harmoni, the population in this research is member/ partner of BPRS Mitra Harmoni. Samples taken as many as 50 people with simple random sampling technique. Data collection was done by distributing questionnaires using a scale of 1-10 points to measure 15 indicators. The analysis technique used is multiple linear regression with 5% significance level.The result of this research shows the equation of PD =0,249PE+0,432PU+0,219PI, where perceived ease of use variable have positive and significant effect to purchase decision, perceived usefulness have positive and significant effect to purchase decision, and peer influence have positive and significant influence to decision become a customer. It can be concluded that the independent variable has a positive and significant influence on the decision to become a customer in BPRS Mitra Harmoni. Coefficient of determination on this test result is 61,7% to purchase decision.ABSTRACK
The purpose of this study is to describe, the effect of perceived ease of use on customer decisions, the effect of perceived usefulness on customer decisions, and the influence of peer influence on customer decisions. The variables in this study are perceived ease of use, perceived usefulness, peer influence and purchase decision.This research was conducted at BPRS Mitra Harmoni, the population in this research is member/ partner of BPRS Mitra Harmoni. Samples taken as many as 50 people with simple random sampling technique. Data collection was done by distributing questionnaires using a scale of 1-10 points to measure 15 indicators. The analysis technique used is multiple linear regression with 5% significance level.The result of this research shows the equation of PD =0,249PE+0,432PU+0,219PI, where perceived ease of use variable have positive and significant effect to purchase decision, perceived usefulness have positive and significant effect to purchase decision, and peer influence have positive and significant influence to decision become a customer. It can be concluded that the independent variable has a positive and significant influence on the decision to become a customer in BPRS Mitra Harmoni. Coefficient of determination on this test result is 61,7% to purchase decision
“ANALISIS PENGARUH KUALITAS PRODUK, HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN SHAMPO PANTENE DI KOTA WATES ”
No full textThis study aims to analyze the effect of product quality on purchasing decisions, price to buyer decisions, promotion of buyer decision, and product quality, price, promotion together influence on purchasing decision of pantene shampoo in Wates City Yogyakarta.
The population in this research is the consumer of Pantene Shampoo in Yogyakarta City examined by the writer include Product Quality (X1), Price (X2), Promotion (X3) and Purchase Decision (Y). The sample of the study was 100 consumers who used Pantene Shampoo in Wates City. Data collection method used questionnaire method, while data analysis technique used multiple regression analysis supported by T test and F test and classical assumption test consist of normality test, multicollinearity test, and heterokedastisity test.
Result of research with 5% or 0,05 significance level indicates that product quality significantly influence purchasing decision (0.000 <0,05), price have significant effect to purchasing decision (0.000 <0,05), and promotion has significant effect to purchasing decision 0.000 <0.05). Simultaneously variable of product quality, price and promotion have a significant effect to purchasing decision of prodak shampoo pantene in Wates city of Yogyakarta.
Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk terhadap keputusan pembelian, harga terhadap keputusan pembelin,promosi terhadap keputusan pembelin, dan kualitas produk, harga, promosi secara bersama-sama berpengaruh terhadap keputusanpembelian shampoo pantene di Kota Wates Yogyakarta.
Populasi dalam penelitian ini adalah konsumenShampo Pantene di Kota Yogyakarta yang diteliti oleh penulis meliputi KualitasProduk( X1 ), Harga ( X2 ), Promosi ( X3 ) dan KeputusanPembelian ( Y ). Sampel penelitian adalah 100konsumen yang menggunakan Shampo Pantene di Kota Wates. Metode pengumpulan data menggunakan metode angket, sedangkan teknik analisis data menggunakan analisis regresi berganda yang didukung dengan uji T dan uji F serta uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heterokedastisitas.
Hasil penelitian dengan tingat signifikasi 5% atau 0,05 menunjukkan bahwa kualitasprodukberpengaruh signifikan terhadap keputusan pembelian(0,000< 0,05), harga berpengaruh signifikan terhadap keputusan pembelian(0.000 < 0,05), dan promosi berpengaruh signifikan terhadap keputusan pembelian(0.000 < 0,05). Secara simultan variabel kualitas produk, harga dan promosi berpengaruh signifikan terhadap keputusan pembelian prodak shampo pantene di Kota Wates Yogyakarta.
 
Indonesia PENGARUH JUMLAH HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) MELALUI PAJAK HOTEL SEBAGAI INTERVENING (Studi Kasus di Kota Yogyakarta Tahun 2013-2016)
Get PDFThe higher the role of the Original Revenue is a mirror of the success of the efforts or the level of regional capability in financing the implementation of governance and development. This study aims to determine the influence of the number of hotels, hotel taxes as intervening variables, and local revenue.
This study uses secondary data. Hypothesis testing uses purposive sampling method and technical data analysis for local revenue as dependent variable (Y), number of hotel as independent variable (X), and hotel tax as intervening variable using path analysis.
The results of this study conclude: 1) Number of hotels have a significant positive effect on local revenue with the value of t-count 4,570> t-table 1,679 significant value 0.000. 2) Number of hotels have a significant positive effect on hotel taxes with t-value of 7,938> t-table 1,679 significant value 0,000. 3) Hotel tax has a significant positive effect on the local income with the value of t-count 4,644> t-table 1,679 significant value 0,000. 4) The variable of the number of hotels to the original revenues of 0,559 and the indirect effect of 0.9884. These results indicate that indirectly the number of hotels significantly influence the local revenue through the hotel tax as an intervening.The higher the role of the Original Revenue is a mirror of the success of the efforts or the level of regional capability in financing the implementation of governance and development. This study aims to determine the influence of the number of hotels, hotel taxes as intervening variables, and local revenue.
This study uses secondary data. Hypothesis testing uses purposive sampling method and technical data analysis for local revenue as dependent variable (Y), number of hotel as independent variable (X), and hotel tax as intervening variable using path analysis.
The results of this study conclude: 1) Number of hotels have a significant positive effect on local revenue with the value of t-count 4,570> t-table 1,679 significant value 0.000. 2) Number of hotels have a significant positive effect on hotel taxes with t-value of 7,938> t-table 1,679 significant value 0,000. 3) Hotel tax has a significant positive effect on the local income with the value of t-count 4,644> t-table 1,679 significant value 0,000. 4) The variable of the number of hotels to the original revenues of 0,559 and the indirect effect of 0.9884. These results indicate that indirectly the number of hotels significantly influence the local revenue through the hotel tax as an intervening
pengaruh jumlah dan mutasi kendaraan bermotor terhadap penerimaan pajak kendaraan bermotor di kota yogyakarta
Get PDFSifat penelitian ini adalah penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder yang terdapat di Kantor Samsat Kota Yogykarta. Populasi dalam penelitian ini adalah jumlah kendaraan bermotor, jumlah mutasi masukan kendaraan bermotor, mutasi keluaran kendaraan bermotor dan penerimaan PKB di Kantor Samsat Kota Yogyakarta. Sampel yang digunakan adalah jumlah wajib pajak yang membayar pajak kendaraan bermotor, jumlah kendaran yang melakukan mutasi masukan kendaraan bermotor, jumlah kendaran yang melakukan mutasi keluaran kendaraan bermotor dan penerimaan pajak kendaraan bermotor (PKB) di Kantor Samsat Kota Yogyakarta selama periode 2014 sampai 2017. Analisis data dalam penelitian ini menggunakan regresi linear berganda dengan program SPSS versi 16.0.
Hasil penelitian menunjukan bahwa nilai F hitung 23.606 lebih besar dari nilai F tabel 2,82 dengan signifikansi 0,00 < 0,05. Hal ini menunjukan bahwa jumlah kendaraan bermotor (X1), mutasi masukan kendaraan bermotor (X2) dan mutasi keluaran kendaraan bermotor (X3) berpengaruh secara simultan terhadap penerimaan PKB di Kota Yogyakarta. Secara parsial jumlah kendaraan bermotor (X1) berpengaruh positif terhadap penerimaan PKB di Kantor Samsat Kota Yogyakarta. Hal ini dibuktikan dengan signifikansi 0,000< 0,05 dan t hitung 5,932> 1,680. Mutasi masukan kendaraan bermotor (X2) berpengaruh positif terhadap penerimaan PKB di Kantor Samsat Kota Yogyakarta. Hal ini dibuktikan signifikansi 0,007< 0,05 dan t hitung sebesar 2,812> 1,680. mutasi keluaran kendaraan bermotor (X3) berpengaruh positif terhadap penerimaan PKB di Kantor Samsat Kota Yogyakarta. Hal ini dibuktikan dengan signifikansi 0,037< 0,05 dan t hitung sebesar 2,156< 1,680
PENGARUH ETOS KERJA, KOMPENSASI DAN KEDISIPLINAN TERHADAP KINERJA KARYAWAN DI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN (FKIP) UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA
Get PDF Every company would expect employees to give maximum results in their work. Therefore, the company / institution must try to do the actions that cause the employees to realize that expectation. One effort that can be done by the company is to find out what factors affect the improvement of employee performance, then take action to improve it. Many factors can affect employee performance improvement. These factors are work ethic, compensation and discipline. The type of data in this study is to use primary data. This research uses economic variables such as Work Ethic, Compensation, and Discipline. The analysis used is Descriptive analysis. The result of this research is variable of work ethic have an effect on to employee performance of FKIP UST, while discipline and compensation variable does not affect to employee performance of FKIP UST. As well as 49% of work ethic variables, compensation, and discipline affect together on the performance of FKIP UST employees, and the rest are described outside the model