Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
Not a member yet
531 research outputs found
Sort by
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
JURNAL PENGARUH KOMITMEN, KEPERCAYAAN DAN KOMUNIKASI TERHADAP LOYALITAS PELANGGAN JASA KURSUS JCC (Jogja Course Center)
No full textThis study aims to determine the effect of communication, trust, and commitment both partially and simultaneously to the JCC (jogja course center) customers loyalty. This study used a non-probability sampling techniques using purposive sampling. After conducting a literature review and preparing hypotheses, data was collected through a questionnaire method then it was distributed to 100 JCC (jogja course center) customers. The results show the multiple linear regression equation was LP=bKMN+bKP+b3KSI+e. Which means as simultaneously commitment (KMN), trustworthiness (KP), and communication (KSI) make a major contribution to the customers loyalty. Partially, the variables of trust and communication have a significant effect on JCC (jogja course center) customers loyalty. While to the commitment has no significant effect on JCC (jogja course center) customers loyalty. Based on three independent variables that contribute a dominant influence on the loyalty of JCC (jogja course center) customers are trust variables.This study aims to determine the effect of communication, trust, and commitment both partially and simultaneously to the JCC (jogja course center) customers loyalty. This study used a non-probability sampling techniques using purposive sampling. After conducting a literature review and preparing hypotheses, data was collected through a questionnaire method then it was distributed to 100 JCC (jogja course center) customers. The results show the multiple linear regression equation was LP=bKMN+bKP+b3KSI+e. Which means as simultaneously commitment (KMN), trustworthiness (KP), and communication (KSI) make a major contribution to the customers loyalty. Partially, the variables of trust and communication have a significant effect on JCC (jogja course center) customers loyalty. While to the commitment has no significant effect on JCC (jogja course center) customers loyalty. Based on three independent variables that contribute a dominant influence on the loyalty of JCC (jogja course center) customers are trust variables
Pengaruh Bauran Pemasaran Terhadap Minat Berkunjung Kembali Wisatawan Domestik Ke Pantai Parangtritis
Get PDFPENGARUH BAURAN PEMASARAN TERHADAP MINAT BERKUNJUNG KEMBALI WISATAWAN DOMESTIK KE PANTAI PARANGTRITIS
(Studi pada mahasiswa Strata 1 Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta)
ABSTRAK
Anita Evi Mahardhika
Fakultas ekonomi UST
Email : [email protected]
Penelitian ini secara parsial bertujuan untuk mengetahui: Pengaruh produk, harga, promosi, lokasi, orang, proses, bukti fisik terhadap minat berkunjung kembali ke pantai Parangtritis.
Penelitian ini dikategorikan sebagai penelitian deskriptif kuantitatif, dimana instrumen penelitian ini berupa kuesioner. Populasi dalam penelitian ini adalah wisatan domestik yang berkunjung ke pantai Parangtritis. Pengambilan sampel sebanyak 100 orang menggunakan metode non probability sampling. Alat uji validitas menggunakan analisis korelasi person,uji reliabilitas menggunakan rumus Alpha Crobach dan analisis regresi berganda digunakan sebagai uji hipotesis penelitian ini.
Hasil penelitian menemukan bahwa: produk, lokasi, bukti fisik berpengaruh positif terhadap minat berkunjung kembali ke pantai parangtritis sedangkan harga, promosi, orang, proses tidak berpengaruh positif terhadap minat berkunjung kembali ke pantai parangtritis.
Kata kunci: produk, harga, promosi, lokasi, orang, proses, bukti fisik, minat berkunjung kembali, objek wisata pantai Parangtritis.ABSTRACT
The aim of this research partially was to determine: the effect product price, promotion, place, people, and process, and physical evidence variables to revisit intention in Parangtritis Beach.
This research was classified as quantitative descriptive research, where the research instrument was questionnaire. The population in this research was all of the domestic tourists in Parangtritis Beach. Sample of this research were 100 respondent used nonprobability sampling method. Correlation person was used to validity testing tool, Alpha Crobach was used to realibitity , and multiple regression analysis was to hypotesis test.
The research found that: (1) product, location, physical evident variable positively influence to revisit intention. price, promotion, people, process does not variable positively influence to revisit intention.
Keywords: product, price, promotion, place, people, physical evidence, revisit intention, tourism beach
Pengaruh Tax Avoidance, Investment Opportunity Set, dan Manajemen Aset Terhadap Nilai Perusahaan
No full textABSTRACT
This study aims to determine the effect of tax avoidance, investment opportunity set, and asset management on corporate value. The data source used is secondary data.
The sample in this research is manufacturing company miscellaneous industry sector period 2012-2016. The sampling technique used purposive sampling to get 12 companies. The data in this study using multiple regression with SPSS program version 17.0.
The results showed that tax avoidance had a significant negative effect on firm value with t value of -2.197 and significance level of 0.002. Investment opportunity set positively affects the value of the company with t arithmetic 8.686 and the level of significance 0.000. Asset management does not affect the value of the company with t arithmetic 0.80 and significance level 0.936. Adjusted R Square value of 0.666 can be interpreted that the contribution of all independent variables in explaining the dependent variable is 66.6%.
 
PENGARUH PRODUCT CHARACTERISTICS, PERCEIVED PRICE TERHADAP REPURCHASE INTENTION MELALUI PERCEIVED QUALITY PADA RUMAH MAKAN OLALA JALAN GLAGAHSARI YOGYAKARTA
No full textRepurchase intention is important because it can increase the profit of the company. This research is conducted to know the effect of Product Characteristics, Perceived Price, to repurchase intention through perceived quality at restauran Olala Glagahsari street Yogyakarta.
This research is done at restaurant Olala Glagahsari street Yogyakarta, samples was taken as many 110 respondents with probability sampling method. Data collection is done by distributing questionnaires by using likert point to measure 10 indicators.
The results of this study show the results of product characteristics variable have a positive effect on repurchase intention, product characteristics have a positive effect on perceived quality, perceived price affects perceived quality, perceived price has a positive effect on repurchase intention, and perceived quality has a positive effect on repurchase intention. The coefficient of determination of this test result on model I is 49,7% to perceived quality and coefficient of determination of test result on model II is 71,5% to repurchase intention
PENGARUH BEBAN KERJA TERHADAP STRESS KERJA MELALUI DUKUNGAN SOSIAL SEBAGAI VARIABEL INTERVENING
Get PDFABSTRACT
The purpose of this study is to describe (1) the influence of workload on work stress, (2) the influence of workload variable on social support, (3) influence of work stress variable to social support, (4) influence of workload variable to work stress through social support as intervening variable at Depok Barat Police Departement. This research belongs to the type of quantitative research. The population is all members of the police “Polsek Depok Barat” of the rank of Bintara with a total 63 peoples who are also used as sample research. Methods of data collection using questionnaires, while data analysis techniques using linear regression, path analysis and Sobel test with SPSS 18.00 for windows. The result of data analysis with significance 0,05 indicate that work load has a significant positive effect to work stress; workload has a positive and significant effect to social support; work stress have a significant positive effect to social support; and work load have a positive and significant effect on work stress through social support as variael intervening.
ABSTRACT
The purpose of this study is to describe (1) the influence of workload on work stress, (2) the influence of workload variable on social support, (3) influence of work stress variable to social support, (4) influence of workload variable to work stress through social support as intervening variable at Depok Barat Police Departement. This research belongs to the type of quantitative research. The population is all members of the police “Polsek Depok Barat” of the rank of Bintara with a total 63 peoples who are also used as sample research. Methods of data collection using questionnaires, while data analysis techniques using linear regression, path analysis and Sobel test with SPSS 18.00 for windows. The result of data analysis with significance 0,05 indicate that work load has a significant positive effect to work stress; workload has a positive and significant effect to social support; work stress have a significant positive effect to social support; and work load have a positive and significant effect on work stress through social support as variael intervening.
 
Pengaruh Persepsi Kemudahan, Persepsi Kegunaan dan Persepsi risiko terhadap Minat Menggunakan Kartu Kredit (Studi pada pengguna kartu kredit di lingkungan PT Bank OCBC Nisp)
Get PDFThis study aims to determine the effect of perceive ease to use, perceive usefulness and perceive risk on intention to use credit cards. The research was conducted quantitatively by survey method using questionnaire. The sample of research was credit card users who happened to be encountered in the environment of PT Bank OCBC Nisp counted 96 people. Sampling technique was accidental sampling technique. Data were analyzed by using multiple linear regression analysis. The results showed that the perceive ease to use, perceive usefulness and perceive risk had a significant influence on the intention to use credit cards. The perceive ease to use, perceive usefulness and perceive risk had contributed 71,2% in influencing intention to use credit card to customers and employees of PT Bank OCBC nisp. Keywords: perceive ease to use, perceive usefulness and perceive risk
This study aims to determine the effect of perceive ease to use, perceive usefulness and perceive risk on intention to use credit cards. The research was conducted quantitatively by survey method using questionnaire. The sample of research was credit card users who happened to be encountered in the environment of PT Bank OCBC Nisp counted 96 people. Sampling technique was accidental sampling technique. Data were analyzed by using multiple linear regression analysis. The results showed that the perceive ease to use, perceive usefulness and perceive risk had a significant influence on the intention to use credit cards. The perceive ease to use, perceive usefulness and perceive risk had contributed 71,2% in influencing intention to use credit card to customers and employees of PT Bank OCBC nisp. Keywords: perceive ease to use, perceive usefulness and perceive riskThis study aims to determine the effect of perceive ease to use, perceive usefulness and perceive risk on intention to use credit cards. The research was conducted quantitatively by survey method using questionnaire. The sample of research was credit card users who happened to be encountered in the environment of PT Bank OCBC Nisp counted 96 people. Sampling technique was accidental sampling technique. Data were analyzed by using multiple linear regression analysis. The results showed that the perceive ease to use, perceive usefulness and perceive risk had a significant influence on the intention to use credit cards. The perceive ease to use, perceive usefulness and perceive risk had contributed 71,2% in influencing intention to use credit card to customers and employees of PT Bank OCBC nisp. Keywords: perceive ease to use, perceive usefulness and perceive ris
PENGARUH PENGHASILAN, KESADARAN, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) (Studi Kasus di Dusun Kaliurang Barat, Desa Hargobinangun Tahun 2015)
Get PDFThe objectives of this research are to find out whether one’s income, awareness, and understanding as a tax payer influence his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, to find out whether the income of a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, to find out whether the awareness of a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, and (d) to find out whether one’s understanding as a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village.
The sample of this research was taken by employing non-probability method using purposive sample technique. The non-probability method is the technique of taking research sample that does not give the same chance/opportunity to each element or population member to be selected as the sample (Sugiyono, 2008).
The hypothesis in this research was tested using a linier regression analysis. It was used to test the influence of the dependent variable (Y) and independent variables (X). This research employed the equation of double regression: Y = α +β1X1 + β2X2 + β3X3. Y = 1,354 +0,034X1 + 0,282X2 +0,376X3. Based on the data analysis, it is concluded there is a negative influence of the tax payer’s income variable on his obedience to pay his land and building taxes, there is a positive influence of the tax payer’s awareness variable on his obedience to pay his land and building taxes, and there is a positive influence of one’s understanding as a tax payer variable on his obedience to pay his land and building taxes. The objectives of this research are to find out whether one’s income, awareness, and understanding as a tax payer influence his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, to find out whether the income of a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, to find out whether the awareness of a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, and (d) to find out whether one’s understanding as a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village.
The sample of this research was taken by employing non-probability method using purposive sample technique. The non-probability method is the technique of taking research sample that does not give the same chance/opportunity to each element or population member to be selected as the sample (Sugiyono, 2008).
The hypothesis in this research was tested using a linier regression analysis. It was used to test the influence of the dependent variable (Y) and independent variables (X). This research employed the equation of double regression: Y = α +β1X1 + β2X2 + β3X3. Y = 1,354 +0,034X1 + 0,282X2 +0,376X3. Based on the data analysis, it is concluded there is a negative influence of the tax payer’s income variable on his obedience to pay his land and building taxes, there is a positive influence of the tax payer’s awareness variable on his obedience to pay his land and building taxes, and there is a positive influence of one’s understanding as a tax payer variable on his obedience to pay his land and building taxes.  
PENGARUH SURAT HIMBAUAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada KPP Pratama Kebumen)
Get PDFABTRACT
Taxes as one of the spearheads of the largest source of state revenues and required the participation of the community in fulfilling the obligations in the field of taxation embodied with self assessment system. Government efforts to increase state revenues through taxes must be balanced with good service to the community.
This study aims to examine the effect of the appeal letter on taxpayer compliance through taxpayer awareness. To test the hypothesis, used primary data with purposive sampling method, with 95 respondents. Technique of data analysis using path analysis with letter appeal as variable (X) and awareness as intervening variable and taxpayer obedience as variable (Y). After the data in the analysis, it was found that the appeal letter positively affects the consciousness has a t-value of 11.497> t-table value of 3.10 with a significant value of 0.000. Awareness positively affects the taxpayer compliance has a t-value of 4.528> t-table value of 3.10 with a significant value of 0.000. Letter of appeal have a positive effect on taxpayer compliance has a t-value of 6.564> t-table value of 3.10 with a significant value of 0.000. Variable letter appeal to taxpayer compliance 0,563 and indirect influence of 0,504 this result indicate that appeal letter have positive effect to taxpayer compliance through awareness
ANALISIS EFISIENSI PENGGUNAAN MODAL KERJA PADA KOPERASI SERBA USAHA KARYAWAN PT SARI HUSADA GENERASI MAHARDHIKA PERIODE 2012 – 2016
No full textThe purpose of this reseach to determine the efficiency of the use of working capital KOPERKASA the period 2012-2015 in terms of Current Ratio, Asset Turn Over (ATO), receivable turnover, Return On Assets (ROA), Own Capital Rentability.
This research was conducted at KOPERKASA which is located at Jl. kenari No.79, Muja Muju, Umbulharjo, Yogyakarta City, Special Region of Yogyakarta. The nature of this research is descriptive quantitative. The research data used is the secondary data that is the data terlh processed in the form of Balance Sheet and Income Statement. The techniques used in this study is the documentation of data collection techniques by reading data, observing existing document records.
The results of this research are based on Liquidity Ratio in terms of current ratio from 2012 to 2016 in criteria less efficient because it is at the percentage of 125% - <150% or 200% - 250%. Assets turn over in 2012 until 2016 can be said belom efficient by cooperative standards are still below the standard <1. Turnover of accounts receivable from 2012 to 2016 is said to be inefficient criteria because it is not in accordance with cooperative standards are still below 6 times. ROA from 2012 to 2016 and according to the regulation of cooperatives in the criteria is quite efficient which is at the percentage of 3% d <7%. While the RMS in 2012 until 2016 has reached the criteria very efficiently and in accordance with the standards of cooperatives at a percentage of ≥ 21%.The purpose of this reseach to determine the efficiency of the use of working capital KOPERKASA the period 2012-2015 in terms of Current Ratio, Asset Turn Over (ATO), receivable turnover, Return On Assets (ROA), Own Capital Rentability.
This research was conducted at KOPERKASA which is located at Jl. kenari No.79, Muja Muju, Umbulharjo, Yogyakarta City, Special Region of Yogyakarta. The nature of this research is descriptive quantitative. The research data used is the secondary data that is the data terlh processed in the form of Balance Sheet and Income Statement. The techniques used in this study is the documentation of data collection techniques by reading data, observing existing document records.
The results of this research are based on Liquidity Ratio in terms of current ratio from 2012 to 2016 in criteria less efficient because it is at the percentage of 125% - <150% or 200% - 250%. Assets turn over in 2012 until 2016 can be said belom efficient by cooperative standards are still below the standard <1. Turnover of accounts receivable from 2012 to 2016 is said to be inefficient criteria because it is not in accordance with cooperative standards are still below 6 times. ROA from 2012 to 2016 and according to the regulation of cooperatives in the criteria is quite efficient which is at the percentage of 3% d <7%. While the RMS in 2012 until 2016 has reached the criteria very efficiently and in accordance with the standards of cooperatives at a percentage of ≥ 21%