Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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Pengungkapan Akuntansi Sumber Daya Manusia dan Kinerja Keuangan Perusahaan
Get PDF The purpose of this study is to empirically examine about the correlation between human resource accounting disclosure and the Company’s financial performance. The human resource accounting disclosure is measured by using an index that developed by Syed Mamun (Bangladesh) that consists 16 items. Meanwhile the company’s financial performance is proxied by Return on Asset (ROA), Asset Turn Over (ATO), and Market to Book Value (MBV).
This Study is using secondary data that are insurance and financial company who listed in Indonesia Stock exchange at 2013-2015. The final sample in this study are 69 companies. The method that used in sample choosing is purposive sampling. The analytical methods that used consist descriptive analysis to determine the description of the research data, test of normality to determine the normality of data and the linearity test to show the linearity of data, and Pearson Product Moment correlation test that used to test the hypotheses in this study.
The result of this study show that human resource accounting disclosure in Indonesia is classified high than other developing country, sucs as Bangladesh, Nigeria and India. The result of correlation testing show that human resource accounting disclosure has a positive correlation on ROA, ATO, and MBV.
Keywords: human resource accounting disclosure, financial performance The purpose of this study is to empirically examine about the correlation between human resource accounting disclosure and the Company’s financial performance. The human resource accounting disclosure is measured by using an index that developed by Syed Mamun (Bangladesh) that consists 16 items. Meanwhile the company’s financial performance is proxied by Return on Asset (ROA), Asset Turn Over (ATO), and Market to Book Value (MBV).
This Study is using secondary data that are insurance and financial company who listed in Indonesia Stock exchange at 2013-2015. The final sample in this study are 69 companies. The method that used in sample choosing is purposive sampling. The analytical methods that used consist descriptive analysis to determine the description of the research data, test of normality to determine the normality of data and the linearity test to show the linearity of data, and Pearson Product Moment correlation test that used to test the hypotheses in this study.
The result of this study show that human resource accounting disclosure in Indonesia is classified high than other developing country, sucs as Bangladesh, Nigeria and India. The result of correlation testing show that human resource accounting disclosure has a positive correlation on ROA, ATO, and MBV.
Keywords: human resource accounting disclosure, financial performanc
Analisis Pengukuran Kinerja PT telekomunikasi Indonesia Tbk Periode Tahun 2013 - 2016
No full textABSTRACT
PERFORMANCE MEASUREMENT ANALYSISPT TELEKOMUNIKASI INDONESIA TbkPERIOD YEAR 2013 – 2016
The purpose of this study to prove the extent of performance degradation at PT. Telekomunikasi Indonesia and analyzed the economic value-added to determine the company's actual financial condition.The research method used is descriptive research in case study and library research and using quantitative analysis method approach. The data used in this study is secondary data include financial statements, stock price index and interest rates obtained through literature study. The data are analyzed to estimate the rate of capital cost of the loan, the level of own capital cost and the WACC used to calculate EVA. Further testing of the period of 2013 to 2016 period is done with both ROI and EVA performance measurements.The study also takes into account the fluctuations in the rate of borrowing cost of capital and the very high level of own capital costs. This attention to the composition of capital resulted in the high cost of capital to be borne by the company thus reducing the ability to create value that is not a value added for both the company and consumers also help create economic value-added.ABSTRACT
PERFORMANCE MEASUREMENT ANALYSISPT TELEKOMUNIKASI INDONESIA TbkPERIOD YEAR 2013 – 2016
The purpose of this study to prove the extent of performance degradation at PT. Telekomunikasi Indonesia and analyzed the economic value-added to determine the company's actual financial condition.The research method used is descriptive research in case study and library research and using quantitative analysis method approach. The data used in this study is secondary data include financial statements, stock price index and interest rates obtained through literature study. The data are analyzed to estimate the rate of capital cost of the loan, the level of own capital cost and the WACC used to calculate EVA. Further testing of the period of 2013 to 2016 period is done with both ROI and EVA performance measurements.The study also takes into account the fluctuations in the rate of borrowing cost of capital and the very high level of own capital costs. This attention to the composition of capital resulted in the high cost of capital to be borne by the company thus reducing the ability to create value that is not a value added for both the company and consumers also help create economic value-added
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, KOMPENSASI, DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA PADA DINAS SOSIAL PROVINSI KOTA YOGYAKARTA BIDANG OPERASONAL
Get PDFThe purpose of this study is to describe: (1) the influence of transformational leadership on job satisfaction; (2) the effect of compensation on job satisfaction; (3) the influence of work motivation on job satisfaction; (4) the influence of transformational leadership, compensation and work motivation together on job satisfaction
This research is a quantitative research. The population in this study are employees of "Yogyakarta Province Social Service Department Operational Section". The sample of the study was 46 employees. Data collection was done by using questionnaire method. Data analysis technique used is regression technique supported by T test, path analysis test and classical assumption test with SPSS 20.00 for windows application.
The result of data analysis with significance 0,05 shows that there is no positive and significant influence between transformational leadership to job satisfaction. There is no positive and significant influence between compensation on job satisfaction. There is a positive and significant influence between work motivation on job satisfaction. And There is a positive and significant influence of transformational leadership, compensation and work motivation on job satisfaction at employees at the Yogyakarta Provincial Social Office of Operational Section.The purpose of this study is to describe: (1) the influence of transformational leadership on job satisfaction; (2) the effect of compensation on job satisfaction; (3) the influence of work motivation on job satisfaction; (4) the influence of transformational leadership, compensation and work motivation together on job satisfaction
This research is a quantitative research. The population in this study are employees of "Yogyakarta Province Social Service Department Operational Section". The sample of the study was 46 employees. Data collection was done by using questionnaire method. Data analysis technique used is regression technique supported by T test, path analysis test and classical assumption test with SPSS 20.00 for windows application.
The result of data analysis with significance 0,05 shows that there is no positive and significant influence between transformational leadership to job satisfaction. There is no positive and significant influence between compensation on job satisfaction. There is a positive and significant influence between work motivation on job satisfaction. And There is a positive and significant influence of transformational leadership, compensation and work motivation on job satisfaction at employees at the Yogyakarta Provincial Social Office of Operational Section
PENGARUH PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SUB. SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 – 2016)
Get PDFThe purpose of this research is to find the influence between profitability and sales growth, to firm value with dividend policy as intervening variable, at sub company. Property sector in IDX 2008-2012. Profitability using PBV, Growth penjulan using SG Dividend Policy using DPR Corporate value using PBV. The sampling technique used is purposive sampling. From the research results show that. (1) There is no positive effect of profitability on dividend policy, (2) There is no positive effect of sales growth on dividend policy, (3) There is no positive influence of dividend policy toward firm value, (4) there is positive influence of profitability to company value, (5) there is positive effect of sales growth to company value.The purpose of this research is to find the influence between profitability and sales growth, to firm value with dividend policy as intervening variable, at sub company. Property sector in IDX 2008-2012. Profitability using PBV, Growth penjulan using SG Dividend Policy using DPR Corporate value using PBV. The sampling technique used is purposive sampling. From the research results show that. (1) There is no positive effect of profitability on dividend policy, (2) There is no positive effect of sales growth on dividend policy, (3) There is no positive influence of dividend policy toward firm value, (4) there is positive influence of profitability to company value, (5) there is positive effect of sales growth to company value
pengaruh pemahaman peraturan perpajakan, kualitas pelayanan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi
No full textThis study aims to determine the effect of understanding tax laws, service quality, taxpayer awareness, and tax sanctions on taxpayer compliance of individuals at the District Rongkop, districtGunungkidul.
This research type is quantitative research by using primary data.The population in this study is all taxpayers of individuals registered in KPP Pratama Wonosari. and the criteria of respondents in the study are registered Private Taxpayers. Data analysis in this research using multiple regression with SPSS program version 16.0.
The results showed that the value of F arithmetic 27.707 greater than F table 2.49.These results indicate that the understanding of tax laws, service quality, taxpayer awareness, and tax sanctions affect simultaneously to the compliance of individual taxpayers.In persial understanding of tax regulations (X1) and tax penalties (X4) have a significant positive effect on taxpayer compliance of individuals.This result is proved by t count> t table 1,66543 and significance <0,05, that is (a) 3,061 and 0,003 (X1Y), (b) 2,219 and 0,03 (X4Y). The quality of service and awareness of the taxpayer has no significant effect on the taxpayer compliance of the individual.This is evidenced by the value of t arithmetic <t table 1.66543 and significance> 0.05, ie (a) 0.814 and 0.218 (X2Y) and (b) 1.389 and 0.169 (X3Y).
Keywords: Understanding of taxation regulation, service quality, taxpayer awareness, and tax sanction on personal taxpayer compliance.This study aims to determine the effect of understanding tax laws, service quality, taxpayer awareness, and tax sanctions on taxpayer compliance of individuals at the District Rongkop, districtGunungkidul.
This research type is quantitative research by using primary data.The population in this study is all taxpayers of individuals registered in KPP Pratama Wonosari. and the criteria of respondents in the study are registered Private Taxpayers. Data analysis in this research using multiple regression with SPSS program version 16.0.
The results showed that the value of F arithmetic 27.707 greater than F table 2.49.These results indicate that the understanding of tax laws, service quality, taxpayer awareness, and tax sanctions affect simultaneously to the compliance of individual taxpayers.In persial understanding of tax regulations (X1) and tax penalties (X4) have a significant positive effect on taxpayer compliance of individuals.This result is proved by t count> t table 1,66543 and significance <0,05, that is (a) 3,061 and 0,003 (X1Y), (b) 2,219 and 0,03 (X4Y). The quality of service and awareness of the taxpayer has no significant effect on the taxpayer compliance of the individual.This is evidenced by the value of t arithmetic <t table 1.66543 and significance> 0.05, ie (a) 0.814 and 0.218 (X2Y) and (b) 1.389 and 0.169 (X3Y).
Keywords: Understanding of taxation regulation, service quality, taxpayer awareness, and tax sanction on personal taxpayer compliance
Pengaruh Jumlah Pembayar Pajak Parkir Yang Patuh, Jumlah Lahan Parkir, dan Jumlah Penerimaan Pajak Parkir Terhadap Pendapatan Asli Daerah Kota Yogyakarta
No full textThis study aims to determine the effect of the number of obedient parking taxpayers, the amount of parking space, and the amount of tax revenue parking to the original revenue area Yogyakarta city. The nature of this research is quantitative research. Sources of data used are secondary data obtained from the BPKAD of Yogyakarta. The population in this study is the number of taxpayers, the amount of parking space, parking realization tax report and realization reports original revenue area of Yogyakarta. The sample used is the number of obedient parking taxpayers, the number of registered parking lots, the report of the realization of parking tax, and the realization of original revenue area of Yogyakarta. Data analysis in this study used multiple linear regression with SPSS program version 16.0. The results showed that the value of F arithmetic 10.072 greater than the value of F table 2.90 with significance 0.00 <0.05. This indicates that the the number of obedient parking taxpayers (X1), the amount of parking space (X2), and the amount of parking tax (X3) influence simultaneously to the original revenue area of Yogyakarta. Partially parking tax (X3) have a significant positive effect on original revenue area of Yogyakarta city. This is evidenced by the significance of 0.014 <0.05 and the value of t arithmetic 2.611> t table 1.694. Although the value of t arithmetic 1.977> t table 1.694 but the number of obedient parking taxpayers (X1) does not affect the original revenue area of Yogyakarta. This is evidenced by the significance of 0.057> 0.05. The amount of parking space (X2) does not affect the PAD of Yogyakarta city. This is evidenced by the significance of 0.221> 0.05 with t arithmetic 1,249 <1.694
PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN INSTALASI PENJAMINAN RSUP DR. SARDJITO YOGYAKARTA
Get PDFThis study aimed to explain the influence of the partial work motivation on employee performance, toexplain the influence of the partial work environment on employee performance and to explain work motivation and work environment on employee performance simultaneously. The research method involves two variables : the independent variabel (employee performance), and the dependent variables (work motivation, work environment). The population of this research are 53 empoyess on Guarantee Instalation. The sample size ie 47 respondent. The sampling method used is sampling accidental. The data are analyzed using multiple linier regression. Based on the results of the analysis indicate that the work motivation is significantly influence the performance of the employees of Guarantee Instalation RSUP Dr. Sarjito Yogyakarta, indicated by the t significant value of 0,000 smaller than α =0,05 (0,000 < 0,05) with the regression coefficient of 0,355.Work environment has a significant effect on the performance of employees of Guarantee Instalation RSUP Dr. Sarjito Yogyakarta, indicated by the t significant value of 0,000 less than α = 0,05 (0,000 < 0,05) with the regression coefficient of 0,342. Work motivation and the work environment is simultaneously significant effecting the performance of employees in Guarante Instalasi RSUP Dr. Sarjito Yogyakarta, indicated by F significant value of 0,000 smaller than α = 0,05 (0,000 <0,05) and were able to contribute to the performance variables of 0,616 or 61,6 %. The remaining 38,4 %is influenced by other variables that are not examined in this study
Pengaruh Bea Perolehan Hak atas Tanah dan Bangunan dan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kota Yogyakarta
Get PDFThis study aims to determine the effect of duty on the acquisition of rights to land and buildings and land and building tax on the city of Yogyakarta yogyakarta
The nature of this research is quantitative research. Sources of data used are secondary data obtained from the Agency of Processing and Asset of the City of Yogyakarta. The population in this research is the acceptance of the duty of acquisition of land rights, building revenue and land and building tax and realization of PAD of Yogyakarta city. The sample used is the realization of the duty of acquisition of land and building rights, realization of land tax and building and realization report of PAD of Yogyakarta city. Data analysis in this research use multiple linear regression in SPSS vesi 16.0 program.
The results showed that the value of F arithmetic 4.604 is greater than F table 2.90 with significance 0.00 <0.05. This shows that the acquisition of land and building rights (X1) and land and building tax (X2) has an effect simultaneously on PAD of Yogyakarta city. Persial taxes of the earth and buildings (X2) have a significant positive effect on the PAD of Yogyakarta. This is evidenced by significant significance at 0.027 <0.05 and t arithmetic of 2.320> 1.694, although the t value of 1.860> 1.694 is greater but the acquisition of land and building rights (X1) has no effect on the PAD of Yogyakarta. This is evidenced by the significance of 0.072> 0.05.This study aims to determine the effect of duty on the acquisition of rights to land and buildings and land and building tax on the city of Yogyakarta yogyakarta
The nature of this research is quantitative research. Sources of data used are secondary data obtained from the Agency of Processing and Asset of the City of Yogyakarta. The population in this research is the acceptance of the duty of acquisition of land rights, building revenue and land and building tax and realization of PAD of Yogyakarta city. The sample used is the realization of the duty of acquisition of land and building rights, realization of land tax and building and realization report of PAD of Yogyakarta city. Data analysis in this research use multiple linear regression in SPSS vesi 16.0 program.
The results showed that the value of F arithmetic 4.604 is greater than F table 2.90 with significance 0.00 <0.05. This shows that the acquisition of land and building rights (X1) and land and building tax (X2) has an effect simultaneously on PAD of Yogyakarta city. Persial taxes of the earth and buildings (X2) have a significant positive effect on the PAD of Yogyakarta. This is evidenced by significant significance at 0.027 <0.05 and t arithmetic of 2.320> 1.694, although the t value of 1.860> 1.694 is greater but the acquisition of land and building rights (X1) has no effect on the PAD of Yogyakarta. This is evidenced by the significance of 0.072> 0.05
PENGARUH KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. DHARMA BANDAR MANDALA YOGYAKARTA.
Get PDFDharma Bandar Mandala (DBM) is a Freight Forwarding company that provides air, sea and land transportation management services, in the management it is seen that the number of consumers is decreasing. This is allegedly due to the decline in employee performance, which is suspected due to the influence of various factors such as Leadership, Motivation and Work Environment.
To analyze this problem used Regression analysis method by using 32 Respondents, its purpose is to analyze the influence of Leadership, Work Motivation and Work Environment partially and together to the performance and to find the most dominant influence among independent variables. The data obtained were analyzed by multiple linear regression technique at a significant level of 0.05.
The results showed that: There is a significant influence between Leadership, Work Motivation and Work Environment on Performance, with the level of significance of the three variables 0.000
PENGARUH KECERDASAN EMOSIONAL, MOTIVASI EKSTRINSIK DAN BUDAYA ORGANISASI TERHADAP KREATIVITAS KARYAWAN PADA INDUSTRI KERAJINAN PERAK DI KOTAGEDE YOGYAKARTA
Get PDFPenelitian ini dilakukan untuk menguji pengaruh variabel kecerdasan emosional, motivasi ekstrinsik dan budaya organisasi terhadap kreativitas karyawan pada industri kerajinan perak di Kotagede Yogyakarta.
Teknik sampling yang digunakan adalah purposive sampling. Sampel hanya diambil pada asosiasi industri kerajinan perak yang berada di Kotagede Yogyakarta. Prosedur pengumpulan data menggunakan koesioner yang dibagikan untuk diisi oleh karyawan atau pengrajin perak.
Berdasarkan hasil pengujian dapat disimpulkan kecerdasan emosional, Motivasi ekstrinsik dan Budaya organisasi berpengaruh positif terhadap kreativitas karyawan. Secara simultan variabel kecerdasan emosional, motivasi ekstrinsik, dan budaya organisasi berpengarut positif terhadap kreatifitas