Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH TAX MINIMIZATION TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)
Get PDFThis study aims to determine the effect of the tax minimization on transfer pricing with audit committee as a moderating variable. This research used secondary data analysis of financial statements or annual reports of companies consumer goods industry sectors listed on the Indonesia Stock Exchange in 2013-2016. By using purposive sampling method, the total amount of samples obtained in this research were 52 from 13 companies. Data testing method used is linear regression analysis and moderet regresion analysis (MRA). The results of this research show that tax minimization has negative significant effect on transfer pricing with significance level of 0,010. Audit committee not able to weaken the relationship between tax minimization to the transfer pricing with a significance level of 0.162
PENGARUH KEADILAN, EVALUASI-DIRI INTI, DAN UMPAN BALIK ATASAN TERHADAP KEPUASAN KERJA PEGAWAI UKM KASONGAN YOGYAKARTA
Get PDFPenelitian ini bertujuan untuk menguji pengaruh keadilan distributif, keadilan prosedural, evaluasi-diri inti, dan umpan balik atasan terhadap kepuasan kerja pegawai UKM Kerajinan Gerabah di Kasongan Bantul. Peneliti melakukan pengambilan sampel dengan teknik purposive sampling dengan hasil 114 pegawai UKM. Pengujian menggunakan metode regresi linier berganda setelah dilakukan uji kualitas data dan asumsi klasik. Hasil penelitian menyatakan bahwa keadilan distributif dan evaluasi-diri inti berpengaruh positif terhadap kepuasan kerja. Lebih lanjut temuan menyatakan bahwa keadilan prosedural dan umpan balik atasan tidak berpengaruh terhadap kepuasan kerj
ANALISIS PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN PERSPEKTIF KEUANGAN, PERSPEKTIF PELANGGAN, PERSPEKTIF PROSES BISNIS INTERNAL DAN PERSPEKTIF PERTUMBUHAN PEMBELAJARAN (BALANCE SCORE CARD)
Get PDF The purpose of this study is to determine the performance of PT. Gapura Angkasa Yogyakarta viewed from a financial perspective, to know the performance of PT. Gapura Angkasa Yogyakarta viewed from a financial perspective, to know the performance of PT. Gapura Angkasa Yogyakarta viewed from the perspective of internal business processes, and to determine the performance of PT. Gapura Angkasa Yogyakarta viewed from the perspective of growth and learning. The type of this research is quantitative descriptive research.
The population used are some customers and employees who work in PT. Gapura Angkasa Yogyakatya. Sampling method used using proportional stratified random sampling. The type of data used is quantitative and qualitative data. Then the data source used in the form of primary and secondary data. The results of the research indicate that the financial performance of PT. Gapura Angkasa Yogyakarta is quite good and has been pressing costs to reduce expenditure. This is also accompanied by good earnings achievement. the result from the customer perspective is said to be well indicated from the level of satisfaction of the average customer is satisfied with the condition of service, from the perspective of growth and learning is shown from the index of employee satisfaction reached 972 points or are in 756-1.092 point intervals or categorized not satisfied.
Keywords: financial perspective, customer perspective, internal business process perspective, and learning growth perspective. The purpose of this study is to determine the performance of PT. Gapura Angkasa Yogyakarta viewed from a financial perspective, to know the performance of PT. Gapura Angkasa Yogyakarta viewed from a financial perspective, to know the performance of PT. Gapura Angkasa Yogyakarta viewed from the perspective of internal business processes, and to determine the performance of PT. Gapura Angkasa Yogyakarta viewed from the perspective of growth and learning. The type of this research is quantitative descriptive research.
The population used are some customers and employees who work in PT. Gapura Angkasa Yogyakatya. Sampling method used using proportional stratified random sampling. The type of data used is quantitative and qualitative data. Then the data source used in the form of primary and secondary data. The results of the research indicate that the financial performance of PT. Gapura Angkasa Yogyakarta is quite good and has been pressing costs to reduce expenditure. This is also accompanied by good earnings achievement. the result from the customer perspective is said to be well indicated from the level of satisfaction of the average customer is satisfied with the condition of service, from the perspective of growth and learning is shown from the index of employee satisfaction reached 972 points or are in 756-1.092 point intervals or categorized not satisfied.
Keywords: financial perspective, customer perspective, internal business process perspective, and learning growth perspective
PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN BERDASARKAN RETURN ON ASSET(ROA) DENGAN ECONOMIC VALUE ADDED(EVA) (Studi Kasus Pada Perusahaan Di Indonesia Yang Termasuk Dalam Perusahaan Terbesar Versi Majalah Forbes 2016 Pada Laporan Keuangan Tahun 2014-2016)
Get PDFThis study aimed to measure is to know how the coperasion between the company’s financial performance with using Return On Asset , and Economic Value Added. This type of research use in this research is descriptive. The population in this research was company’s in Indonesia listed in the biggest company’s in the world version of Forbes magazine 2016. The sample used in form of data PT. BRI,Tbk, PT BNI,Tbk , PT Mandiri,Tbk , PT BCA,Tbk period 2014-2016. Based on the results of the research explained that the comparison result between,ROA and EVA showed that the companies have to apply the EVA as a means in measuring the company’s performance.. EVA was considered better because it takes equity cost into account while ROA dosen’t.
Keyword: Return on asset, economic value added
Analisis Efektivitas dan Kontribusi Pajak Daerah, Retribusi Daerah, Pengelolaan Kekayaan Daerah yang Dipisahkan dan Lain-lain PAD yang Sah Pada Kabupaten Gunungkidul Tahun 2012-2016
No full text The purpose of this research is measuring how much the contribution of local taxes, local retribution, the result of the management of local wealth separately, efficiency of legitimate local revenues hane large contribution to regional income. Study case in Gunungkidul regency years of 2012 – 2016. In this research we use descriptive statistic as method analysis to know how much each component of regional income (local taxes, local retribution, the result of the management of local wealth separately, efficiency of legitimate of local revenues have large contribution to regional income) in Gunungkidul regency. This research data is obtained from the financial management and asset of Gunungkidul regency. Population and the sample of the research is the report on realization of local revenue years of 2012 – 2016 componen Gunungkidul regency.
The result show that local taxex, local retribution, the result of the management of local wealth separately, efficiency of legitimate local revenues have large contribution to region income are fluctuated every year. The highest regional income is on 2015 123 percent the lowest is on 2012 99 percent then local taxes, local retribution, the result of the management of local wealth separately, efficiency of legitimate local revenues have large contribution to regional income are decreasing and increasing fluctuated.
The avarege of contribution percentage of 2015 is the highest on other component of legitimate local revenues and the lowest contribution is on 2014 and 2015 on component the of the managemen of local, wealth separatel is 5 percent but is if welook from all over component in evert years the conclusion is for sector of the management of local wealth separately 7 percent has lowest contributon to regional income 2016 in Gunungkidul regency.
Key words : effectvenes local taxes, local retribution, the result of the management of local wealth separately
Pengaruh Nilai Tukar Rupiah dan Suku Bunga Terhadap Return Saham dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2012-2016
Get PDFThe purpose of this study is to describe (1) the effect of exchange rate variables on profitability, (2) the effect of exchange rate on stock return, (3) interest rate influence on profitability, (4) influence of interest rate on stock return, (5) to stock return, (6) influence of rupiah exchange rate, interest rate to stock return through profitability.
The technique used is a census or a total sample with criteria of pharmaceutical companies listed on the Indonesia Stock Exchange (BEI) which presents complete financial statements during the study period (2012-2014). Data analysis techniques use multiple linear regression analysis supported by F test, T test, and determination.
The results of this study showed that (1) exchange rate was negative and significant to profitability α = 0,05 (p = 0,009), (2) exchange rate has no significant effect on stock return α = 0,05 (p = 0,131), (3) interest rate has a positive effect on profitability α = 0,005 (p = 0,003), (4) the interest rate has no significant effect on stock return α = 0,05 (p = 0,782), (5) profitability have positive effect on stock return α0,05 (p = 0,003), (6) the rupiah exchange rate against stock return through profitabiltias shows the value (1,965> 1,960), as well as for the result of the interest rate calculation on the stock return through profitabiltias shows (2,108> 1,960)
PENGARUH MOTIVASI DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA PEGAWAI PERPUSTAKAAN UIN SUNAN KALIJAGA YOGYAKARTA
Get PDFThe purpose of the study: to determine the effect of motivation on employee performance, to know the effect of transformational leadership on employee performance, to know the influence of motivation and transformational leadership on the performance of employees.
Descriptive quantitative research method with Likert Scale. There are two independent variables: motivation (X1) and transformational leadership (X2), dependent variable of employee performance (Y). Population: all library staff of UIN Sunan Kalijaga. The sample used census technique as many as 30 respondents. Data collection using questionnaire technique with data analysis of multiple linear regression analysis use SPSS 17.
Result of research: sig 0,020 <0,05 showed motivation have significant influence to employee performance, sig 0,039 <0,05 show transformational leadership have significant effect to employee performance, sig 0,000 <0,05 show motivation and transformational leadership to employee performance.
 
ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM (KSP) MITRA SEJAHTERA ABADI PAKEM SLEMAN YOGYAKARTA
No full textThe purpose of this research is to analyze the financial performance of Cooperative Savings and Loans (KSP) of Mitra Sejahtera Abadi period 2012 up to 2016 based on Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06 / Per / M.KUKM / V / 2006 using current ratio analysis, Total Debt to total assets, Net Profit Margin, Own Capital Rentability, Return On Assets (ROA).
This research was conducted at Cooperative Savings and Loans Mitra Sejahtera Abadi, Pakem, Sleman, Yogyakarta. This research is descriptive. The data used are secondary data, ie data that has been in though in the form of Balance Sheet and Income Statement.
The results show that the current ratio is said in the criteria is not good, Total Debt to Total Assets is said in the criteria is not good, Net Profit margin said in good criteria, Own Capital Rentability is good, Return On Asset can be said in criteria less good.
 
ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPTEN SLEMAN (Studi kasus pada Dinas Pendapatan Asli Daerah Kabupaten Sleman Tahun Anggaran 2011-2016)
Get PDFRegional Revenue (PAD) also contributes significantly to the Sleman District Budget, with an average increase of 30.54% per annum over the last five years (2011-2015). This shows the financial capacity of the local government of Sleman Regency is quite capable. Meanwhile, the comparison between the target and realized revenues from PAD during the same period showed substantial increases. The components of PAD in Sleman Regency are numerous. Sleman Regency is interesting to be examined by the author is the tax Hotel and Restaurant.
This type of research is quantitative research. Variables in this study are regional income, hotel and restaurant tax. Data completion technique is done by documentation. Data obtained from the Regional Financial Management and Finance Office of Sleman Regency in the financial statements Sleman District Government of 2011 to 2016. The analysis used is an effective analysis and contribution analysis.
The results showed: (1) The average rate of hotel reception in Sleman Regency in 2011-2016 amounted to 114.81 (very effective), the average acceptance rate of restaurants in Sleman in 2011-2016 amounted to 119.99 is very effective) , (3) The average rate of hotel revenues and restaurant taxes in Sleman District in 2011-2016 amounted to 116.73 (very effective), (4). The average contribution of tax revenues to indigenous peoples (PAD) of Sleman Regency in 2011-2016 is 9,33% or strongly donated (SB), (5) Contribution of average of acceptance of restaurant to indigenous community (PAD) Sleman Regency in 2011- 2016 of 5.69% or very (PAD) of Sleman Regency in 2011-2016 of 15.01% or strongly donated (SB).Regional Revenue (PAD) also contributes significantly to the Sleman District Budget, with an average increase of 30.54% per annum over the last five years (2011-2015). This shows the financial capacity of the local government of Sleman Regency is quite capable. Meanwhile, the comparison between the target and realized revenues from PAD during the same period showed substantial increases. The components of PAD in Sleman Regency are numerous. Sleman Regency is interesting to be examined by the author is the tax Hotel and Restaurant.
This type of research is quantitative research. Variables in this study are regional income, hotel and restaurant tax. Data completion technique is done by documentation. Data obtained from the Regional Financial Management and Finance Office of Sleman Regency in the financial statements Sleman District Government of 2011 to 2016. The analysis used is an effective analysis and contribution analysis.
The results showed: (1) The average rate of hotel reception in Sleman Regency in 2011-2016 amounted to 114.81 (very effective), the average acceptance rate of restaurants in Sleman in 2011-2016 amounted to 119.99 is very effective) , (3) The average rate of hotel revenues and restaurant taxes in Sleman District in 2011-2016 amounted to 116.73 (very effective), (4). The average contribution of tax revenues to indigenous peoples (PAD) of Sleman Regency in 2011-2016 is 9,33% or strongly donated (SB), (5) Contribution of average of acceptance of restaurant to indigenous community (PAD) Sleman Regency in 2011- 2016 of 5.69% or very (PAD) of Sleman Regency in 2011-2016 of 15.01% or strongly donated (SB)
Pengaruh Consumer Trust dan Expectation Terhadap Online Repurchase Intention Melalui Customer Satisfaction Pada Situs Jual Beli Online Bukalapak di Kota Yogyakarta
Get PDFThis study was conducted to determine the influence of consumer trust and expectation in online repurchase intention through customer satisfaction on the online sale site Bukalapak in Yogyakarta . Research location in Yogyakarta. The population of this research is the customer who stayed in Yogyakarta. Sample of 100 respondents were taken using accidental sampling techniques and methods of data collection using questionnaires. Analysis of the data used is descriptive analysis, multiple regression analysis, and path analysis. The results showed that consumer trust significantly influence customer satisfaction; consumer trust significantly influence online repurchase intention; and customer satisfaction significantly influence online repurchase intention.This study was conducted to determine the influence of consumer trust and expectation in online repurchase intention through customer satisfaction on the online sale site Bukalapak in Yogyakarta . Research location in Yogyakarta. The population of this research is the customer who stayed in Yogyakarta. Sample of 100 respondents were taken using accidental sampling techniques and methods of data collection using questionnaires. Analysis of the data used is descriptive analysis, multiple regression analysis, and path analysis. The results showed that consumer trust significantly influence customer satisfaction; consumer trust significantly influence online repurchase intention; and customer satisfaction significantly influence online repurchase intention