Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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ANALISA DAN EVALUASI PERHITUNGAN PAJAK PENGHASILAN (PPh) 21 ATAS PENGHASILAN PEGAWAI TETAP SESUAI DENGAN PMK NO. 122/PMK010/2015 (Studi Kasus PT Angkasa Pura I (Persero) Bandara Adisutjipto Yogyakarta)
No full textThe aim of this research was to know whether the calculation of Income Tax-Article 21 of PT Angkasa Pura I (Persero) Adisutjipto Airport in a year had referred to Minister of Finance Regulation No. 122/PMK.010/2015.The type of research conducterd was case study. The collection techniques were interview and observation. The steps used were by recalculating Income Tax-Article 21 based on Taxation Rule and compared that result with the calculation of Income Tax-Article 21 from PT Angkasa Pura I (Persero) Adisutjipto Airport. From analysys result showed that calculation process of Income Tax-Article 21 had not referred yet to prevailing Taxation rule implemented in Indonesia. PT Angkasa Pura I (Persero) Adisutjipto Airport had not calculated non taxable income (PTKP) based on Minister of Finance Regulation No. 122/PMK.010/2015, the calculation result of tax system had not refeffed to Minister of Finance Regulation No. 122/PMK.010/2015 and PER-32/PJ/2015 article 10 paragraph (3) a and the calculated of pension contributed had not referred to Government Regulation RI No. 45 2015.
 
Pengaruh Return On Asset Terhadap Return Saham Dengan Struktur Modal Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Telekomunikasi Yang Tercatat Di BEI Periode Tahun 2009-2016)
No full textThis study aims to describe 1) the effect of return on asset variables on stock returns, 2) the effect of return on assets on capital structure, 3) the effect of capital structure on stock returns.
Variable in this research is return on asset, stock return, capital structure. The sample of this research are 5 telecommunication companies listed in Indonesia Stock Exchange year 2009-2016. The data in this research are secondary data obtained from Indonesian Stock Exchange while the data analysis technique uses simple linear regression analysis, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, and coefficient of determination test (R2).
The results showed that there is a positive influence and significant return on assets on stock returns on telecommunication companies of 0.000 (p <0.05). There is a positive influence and significant return on asset to capital structure in telecommunication company is 0,004 (p <0,05). There is a positive and significant effect of capital structure on stock return on telecommunication company by 0,140 (p <0,05). So there is influence between return on asset to stock return with capital structure as intervening variable at Indonesian telecommunication company
PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA, DISIPLIN KERJA MOTIVASI DAN INSENTF TERHADAP KINERJA KARYAWAN KOPERASI SIMPAN PINJAM RUKUN IKU AGAWAE SANTOSO
Get PDFResearch was conducted on Credit Unions Rukun Iku Agawe Santoso which aims to determine the effect of leadership style, work environment, work discipline, motivation and incentives on employee performance. This research was conducted on the employees of Koperasi Simpan Pinjam Rukun Iku Agawe Santoso P1 Mardiharjo with members of the sample of 80 respondents, the sampling technique used saruration sampling methods and research instruments were a questionnaire with Likert scale 1-5. The analytical method used is multiple linear regression analysis with the data that has met the validity, reliability, and classical assumption. Hypothesis testing using t partially shows that the independent variable is the discipline of work to significantly affect the dependent variable employee performance. As for the variables of leadership style, work environment, motivation and incentives do not affect the performance of employees. Figures Adjusted R Square .204, showed that 20.4% of employee performance variation can be explained by five independent variables in the regression equation. While the remaining 79.6% is explained by other variables outside variables used in this study.Research was conducted on Credit Unions Rukun Iku Agawe Santoso which aims to determine the effect of leadership style, work environment, work discipline, motivation and incentives on employee performance. This research was conducted on the employees of Koperasi Simpan Pinjam Rukun Iku Agawe Santoso P1 Mardiharjo with members of the sample of 80 respondents, the sampling technique used saruration sampling methods and research instruments were a questionnaire with Likert scale 1-5. The analytical method used is multiple linear regression analysis with the data that has met the validity, reliability, and classical assumption. Hypothesis testing using t partially shows that the independent variable is the discipline of work to significantly affect the dependent variable employee performance. As for the variables of leadership style, work environment, motivation and incentives do not affect the performance of employees. Figures Adjusted R Square .204, showed that 20.4% of employee performance variation can be explained by five independent variables in the regression equation. While the remaining 79.6% is explained by other variables outside variables used in this study
Pengaruh Profitabilitas Terhadap Pengungkapan Sustainability Report dengan Kepemilikan Manajerial Sebagai Variabel Moderating
No full textThis study aims to determine the effect of profitability on the disclosure of sustainability reports moderated by managerial ownership. The population in this research is public go public listed on Indonesia Stock Exchange (IDX) during period of 2012 until 2016.
The sample in this research is determined based on purposive sampling which produce 8 sample company. The nature of quantitative data and data types use secondary data obtained from www.idx.co.id, www.ncsr.com, and company website. Methods of data analysis in research used is linear regression and the difference of absolute value.
The test results show that profitability has no significant positive effect on disclosure of sustainability report with significance level of 0.421 < 0.05. Managerial ownership is proxied by factor scores that can strengthen the relationship between profitability to disclosure of sustainability report with a significance level of 0.018 < 0.05, so managerial ownership is a quasi moderator variable.
This study aims to determine the effect of profitability on the disclosure of sustainability reports moderated by managerial ownership. The population in this research is public go public listed on Indonesia Stock Exchange (IDX) during period of 2012 until 2016.
The sample in this research is determined based on purposive sampling which produce 8 sample company. The nature of quantitative data and data types use secondary data obtained from www.idx.co.id, www.ncsr.com, and company website. Methods of data analysis in research used is linear regression and the difference of absolute value.
The test results show that profitability has no significant positive effect on disclosure of sustainability report with significance level of 0.421 < 0.05. Managerial ownership is proxied by factor scores that can strengthen the relationship between profitability to disclosure of sustainability report with a significance level of 0.018 < 0.05, so managerial ownership is a quasi moderator variable.
 
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA PEGAWAI
Get PDFThe purpose of this research is to know (1) the influence of variable compensation against the motivation of working employees (2) the influence of work environment against the motivation of working employees and (3) the influence of environmental compensation and work environtment collectively against the motivation of working employees at PT. Ekadharma International Tbk. This research uses a type of quantitative research, the population in this study are all the employees of PT. Ekadharma International Tbk Yogyakarta which amounts to 50 employees. This research consist of variable compensation (K), work environment (LK), and work motivation (MK). This study uses saruration sampling. Data retrieval method using a questionnaire. Technical analysis used is multiple linear regression with 5% significant level. The result of this study obtained the regression equation MK = 0.261 + Compensation (K) 0.367+ (LK) work environment 0.684 with the calculation of t-test that the variable compensation (K) positively affect the motivation of work (MK) and it is significant. it can be seen from the significant value of variable compensation 0.001˂ 0.05. Work environment variable (LK) positively influence to work motivation (MK) and it is significant. It can be seen from the significant value 0.000 ˂ 0.05. From the results of F test obtained F count to 26,49 with significant level 0.000 ˂ 0.05 so it can be said that variable compensation and work environment influence to variable motivation of working employees
pengaruh penerapan efiling terhadap kepatuhan wajib pajak dalam menyampaikan SPT tahunan dengan kepuasan kualitas pelayanan sebagai variabel intervening
Get PDFThis study aims to analyze the effect of efficacy against Taxpayer Compliance with service quality as intervening variable in Gunungkidul Region.This research data is obtained from questionnaire (Primer) which is distributed to the Taxpayer using efiling program in Gunungkidul area.
The population of this study is Individual Taxpayers who use efiling in the area of gunungkidul. The sample used in this study were 70 respondents. This research uses analytical path.
The results of this study indicate that (1) Application of E-Filling System has a significant effect on service quality satisfaction. This is proven through simple linear regression analysis obtained by R Square value of 0.791, which can be interpreted that the effect of E-Filling System Implementation on Taxpayer Compliance is 79.1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.(2) satisfaction of service quality have a significant effect to taxpayer compliance this is proven through simple linear regression analysis obtained R Square value equal to 0,501 which can be interpreted that the influence of satisfaction of service quality to Taxpayer Compliance is 50,1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05. (3) the application of efiling affect taxpayer compliance significantly influence taxpayer compliance. This is evidenced through simple linear regression analysis obtained R Square value of 0.462 which means that the efiling program to the satisfaction of service quality 46,2%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05(4) efiling program has an effect on compliance through service quality. This is proven through simple linear regression analysis obtained R Square value of 0.560 This shows the efiling program affect taxpayer compliance through service quality satisfaction of 56.0% The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.This study aims to analyze the effect of efficacy against Taxpayer Compliance with service quality as intervening variable in Gunungkidul Region.This research data is obtained from questionnaire (Primer) which is distributed to the Taxpayer using efiling program in Gunungkidul area.
The population of this study is Individual Taxpayers who use efiling in the area of gunungkidul. The sample used in this study were 70 respondents. This research uses analytical path.
The results of this study indicate that (1) Application of E-Filling System has a significant effect on service quality satisfaction. This is proven through simple linear regression analysis obtained by R Square value of 0.791, which can be interpreted that the effect of E-Filling System Implementation on Taxpayer Compliance is 79.1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.(2) satisfaction of service quality have a significant effect to taxpayer compliance this is proven through simple linear regression analysis obtained R Square value equal to 0,501 which can be interpreted that the influence of satisfaction of service quality to Taxpayer Compliance is 50,1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05. (3) the application of efiling affect taxpayer compliance significantly influence taxpayer compliance. This is evidenced through simple linear regression analysis obtained R Square value of 0.462 which means that the efiling program to the satisfaction of service quality 46,2%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05(4) efiling program has an effect on compliance through service quality. This is proven through simple linear regression analysis obtained R Square value of 0.560 This shows the efiling program affect taxpayer compliance through service quality satisfaction of 56.0% The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.
 
SIKAP TERHADAP M-BANKING DAN DAMPAKNYA TERHADAP BEHAVIORAL INTENTION TO ADOPT M-BANKING (STUDI PADA PT BANK SYARIAH MANDIRI SEMARANG)
No full textTujuan penelitian ini adalah untuk mengetahui pengaruh Perceived Usefulness, Perceived Ease of Use, Perceived Risk, dan Sikap terhadap M-banking terhadap Behavioral Intention pada PT Bank Syariah Mandiri Semarang. Sample dalam penelitian ini sebanyak 100 orang, jenis penelitian ini adalah convenince sampling, dengan menggunakanProgram SPSS. Hasil penelitian ini menunjukkan bahwa semua hipotesa dalam penelitian ini dapat diterima. Hasil penelitian ini menunjukkan bahwa Perceived Usefulness meimiliki pengaruh positif terhadap Sikap terhadap M-banking. Perceived Ease of Use memiliki pengaruh positif terhadap Sikap terhadap M-banking. Perceived Risk memiliki pengaruh positif terhadap Sikap terhadap M-banking. Perceived Usefulness memiliki pengaruh positif terhadap Behavioral Intention. Perceived Ease of Use memiliki pengaruh positif terhadap Behavioral Intention. Perceived Risk memiliki pengaruh positif terhadap Behavioral Intention. Sikap terhadap M-banking memiliki pengaruh positif terhadap Behavioral Intention.
Kata kunci : Perceived Usefulness, Perceived Ease of Use, Perceived Risk, Sikap terhadap M-banking dan Behavioral Intention
 
PENGARUH KEPUASAN KERJA DAN KEPRIBADIAN TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DENGAN KOMITMEN ORGANISASI SEBAGIA VARIABEL INTERVENING PADA KARYAWAN PT BESS FINANCE DI KABUPATEN SLEMAN
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The purpose of this study is to describe: (1) the influence of job satisfaction on organizational commitment; (2) the influence of personality on organizational commitment; (3) the influence of organizational commitment to OCB; (4) The effect of job satisfaction on OCB; (5) the influence of personality on OCB; (6) the effect of job satisfaction and personality on OCB with organizational commitment as intervening variable.
This research is kind of quantitative research, population in this research is 30 employees of PT Bess Finance in Sleman District, the sample used is as many as 30 employees with Sampling using census technique. Data were collected by questionnaire method, data analysis technique used was multiple regression technique supported by T test, path analysis test (Path Analyze) and classical assumption test with SPSS 18.0 for windows application.
The result of the analysis showed that job satisfaction had a significant positive effect of 0.000 < 0,05, the personality had no effect on organizational commitment with significance > 0,05, organizational commitment had no effect on OCB with significance > 0,05, work fraction influenced OCB with significance 0,000 < 0,05, personality influence to OCB with significance 0,002 <0,05, job satisfaction and personality have no positive and significant effect to OCB with organizational commitment as intervening variable.
 
PENGARUH CITRA MEREK, KUALITAS PRODUK, PERCIEVED PRICE FAIRNESS, STRATEGI DIFERENSIASI TERHADAP KEPUTUSAN PEMBELIAN PADA KONSUMEN TUGU CHOCOLATE DI KOTAGEDE YOGYAKARTA
Get PDFThe research was conducted in order to test the variable influence the image of a brand , the product quality, Perceived price fairness, strategy differentiation of the decision the purchase by tugu chocolate in kotagedeyogyakarta. This research use special variable indenpenden the image brand, quality products, perceived price fairness, strategy differentiation and dependent variable the decision the purchase. Sampling techniques used is simple random sampling . The technique of simple random sampling ( a random sample of simple ) which is that type the sampling method of the probability , where is group of researchers from for selecting villagers to unsupported sample or temporary resident and gives had the same opportunities to all the members of the population to set forth as a member of the sample . Sample only taken on the consumer tugu chocolate in kotagedeyogyakarta which were 100 people. Data collection procedures using koesioner distributed to be filled by consumers in chocolate . For testing validity and realibilitas variable using the tools spss 16.0. And smartpls 3.0. Based on the analysis of the data and the results of the testing of hypotheses on this research it can be concluded that the image of a brand it has some positive effects of the decision of a purchase with the level of the significance of the level of 0,000 . Decision will not affect the quality products with the purchase of 0,180 significance .Percieved price fairness it has some positive effects of the decision of the 0,001 significance . Strategy differentiation do not affect of the decision a purchase with level 0,947 significance . Simultaneously where i am the image of a brand , the product quality , he said telkomsel would perceived fairness the minister said , a strategy of differentiation it has some positive effects of the decision of a purchase with the level of significance of the 0.000 and the level of errors in 5 %
Pengaruh Budaya Organisasi dan Motivasi Kerja Terhadap Kinerja Pegawai
No full textABSTRACT
This study aims is to determine the influence of organizational culture on employee performance, knowing the work motivation on employee performance and to determine the influence of organizational culture and work motivation on the performance of employeess in the Korem 072/Pamungkas Yogyakarta.
The method in this research using survey method, data collection technique used is the primary data collection technique with the entire population of the corps of 52 employees. Data analysis using multiple linear regression analysis.
From the analysis results it is known that organizational culture has an influence on the performance of employees in the environment Korem 072/Pamungkas, this evidence is seen from the value of t on the coefficient on the results of regression analysis where the value of t equal to 3,623 with a sinificant level of 0,001. From the analysis results it is known that work motivation has an influence on the performance of employees in the environment Korem 072/Pamungkas, this evidence is seen from the value of t on the coefficient on the results of regression analysis where the value of t equal to 3,187 with a sinificant level of 0,003. From the analysis result obtained fvalue count of 24,198 with the significance value (p) 0,000 means the significance (p) < 0,05 then it can be said that simultaneously variable organizational culture dan work motivation have a significant influence on employee performance in the environment Korem 072/Pamungkas Yogyakarta.