Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH KOMPENSASI, BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BANTUL DAERAH ISTIMEWA YOGYAKARTA
The purpose of this study is to determine the effect (1) Compensation on job satisfaction, (2) Organizational Culture on job satisfaction, (3) Work environment on job satisfaction (4) together Compensation, Organizational Culture, Work Environment, Job Satisfaction employees of PT PDAM Kab. Bantul. Based on the relationship between variables on the object under study, this study is causal or called causal relations. the population is the whole of the research subject is Employee PT PDAM Bantul which amounted to 220 employees.165 employees are outside or in the field and employees who are or work in the office is as many as 55 people, because researchers only need employees who are or work in the office only then 55 employees who work in the office as a sample. Methods of collecting data in the form of questionnaires. While Tekhik data analysis using multiple regression analysis. Supported by hypothesis (T) test and F test. And classical assumption test consist of Normality Test, Multicolinearity Test, and Heterocedasticity Test. The result of data analysis with significance 0,05 show that Competation have positive significant effect to job satisfaction, organizational culture have positive significant effect to job satisfaction, work environment have positive significant effect on job satisfaction. There is simultaneous influence of variable of compensation, culture and work environment to prove there is satisfaction work a significant positive effect
Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Kualitas Pelayanan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak
This study aims to determine the effect of knowledge taxation, modernization of tax administration system, the quality of tax service and taxpayer awareness of taxpayer compliance on KPP Pratama Ruteng.
This type of research is quantitative research. The population in this study are taxpayers registered in KPP Pratama Ruteng. Data collection was done directly by using questionnaire. Data analysis in this research using multiple regression with SPSS program version 16.0.
The results showed that the value of F arithmetic 28.149 greater than F table 2.74. These results indicate that the knowledge of taxation, modernization of tax administration system, the quality of tax services, and awareness of taxpayers can affect simultaneously to taxpayer compliance. Partially knowledge of taxation (X1), modernization of tax administration system (X2), quality of tax service (X3), and awareness of taxpayer (X4) have a positive effect significantly to taxpayer compliance. This result is evidenced by t count> t table 1.66864 and significance <0.05, ie (a) 2.031 and 0.046 (X1Y1), (b) 3.024 and 0.003 (X4Y1). Modernization of tax administration system (X2) and quality of tax service (X3) have no significant effect to taxpayer compliance. This is evidenced by the niali t arithmetic <t table 1.66864 and the significance> 0.05, ie (a) 0.167 and 0.868 (X2Y1), (c) 0.366 and 0.715 (X3Y3).
Keywords: Knowledge of taxation, modernization of tax administration system, quality of tax service, awareness of taxpayer, taxpayer complianceThis study aims to determine the effect of knowledge taxation, modernization of tax administration system, the quality of tax service and taxpayer awareness of taxpayer compliance on KPP Pratama Ruteng.
This type of research is quantitative research. The population in this study are taxpayers registered in KPP Pratama Ruteng. Data collection was done directly by using questionnaire. Data analysis in this research using multiple regression with SPSS program version 16.0.
The results showed that the value of F arithmetic 28.149 greater than F table 2.74. These results indicate that the knowledge of taxation, modernization of tax administration system, the quality of tax services, and awareness of taxpayers can affect simultaneously to taxpayer compliance. Partially knowledge of taxation (X1), modernization of tax administration system (X2), quality of tax service (X3), and awareness of taxpayer (X4) have a positive effect significantly to taxpayer compliance. This result is evidenced by t count> t table 1.66864 and significance <0.05, ie (a) 2.031 and 0.046 (X1Y1), (b) 3.024 and 0.003 (X4Y1). Modernization of tax administration system (X2) and quality of tax service (X3) have no significant effect to taxpayer compliance. This is evidenced by the niali t arithmetic <t table 1.66864 and the significance> 0.05, ie (a) 0.167 and 0.868 (X2Y1), (c) 0.366 and 0.715 (X3Y3).
Keywords: Knowledge of taxation, modernization of tax administration system, quality of tax service, awareness of taxpayer, taxpayer complianc
PENGARUH KONFLIK PERAN GANDA DAN STRES KERJA TERHADAP KINERJA KARYAWATI HAMZAH BATIK MALIOBORO YOGYAKARTA
The purpose of this study was to determine the effect of the dual role conflict (family-work) against employee work stress, to determine the effect of the dual role conflict (family-work) on employee performance and to determine the effect of work stress on employee performance. This type of research is based on the level of their explanations is quantitative descriptive. With the independent variable is the dual role conflict (X1) and work stress (X2), as well as employee performance (Y) as the dependent variable. The analysis technique used in this research is descriptive statistical analysis and path analysis. Analysis of the data in this study conducted using SPSS version 21. The data collection method used in the form of questionnaires filled out by respondents who are married or have children. Sampling as many as 69 people by using purposive sampling method. The results of t test analysis showed dual role conflict significant positive effect on work stress with a probability of 0.000 <0.05. Dual role conflict showed significant positive effect on employee performance with a probability of 0.000 <0.05. As well as work stress significant positive effect on employee performance with a probability of 0.000 <0.05
PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN PT. ATHA MARTH NAHA KRAMO MALINAU KALIMANTAN UTARA
This study aims to determine (1) The Effect of Work Discipline Against Employee Motivation, (2) Work Environment Against Employee Motivation and (3) Compensation Against Employee Motivation. Effect of Work Discipline, Work Environment, and Compensation Together Against Employee Motivation PT. Atha Marth Naha Kramo Malinau North Borneo.
This study used a type of kauntitaf research. Population in this research that is PT. Atha Marth Naha Kramo Malinau North Kalimantan, amounting to 300 people. The variables of this research are work dispersion (X1), work environment (X2), compensation (X3) and work motivation (Y). This research technique using porposive sampling.Methods of data collection using questionnaires.
The results showed that the multiple linear regression equation is Y = 0.024 X1 - 0.115 X2 + 1.084 X3 + error. Simultaneously Discipline Work (X1), Work Environment (X2), and Compensation (X3) influence on Employee Motivation PT. AMNK. Partially variable Discipline Work, Work Environment and Compensation have a significant effect on Employee Motivation PT. AMNKThis study aims to determine (1) The Effect of Work Discipline Against Employee Motivation, (2) Work Environment Against Employee Motivation and (3) Compensation Against Employee Motivation. Effect of Work Discipline, Work Environment, and Compensation Together Against Employee Motivation PT. Atha Marth Naha Kramo Malinau North Borneo.
This study used a type of kauntitaf research. Population in this research that is PT. Atha Marth Naha Kramo Malinau North Kalimantan, amounting to 300 people. The variables of this research are work dispersion (X1), work environment (X2), compensation (X3) and work motivation (Y). This research technique using porposive sampling.Methods of data collection using questionnaires.
The results showed that the multiple linear regression equation is Y = 0.024 X1 - 0.115 X2 + 1.084 X3 + error. Simultaneously Discipline Work (X1), Work Environment (X2), and Compensation (X3) influence on Employee Motivation PT. AMNK. Partially variable Discipline Work, Work Environment and Compensation have a significant effect on Employee Motivation PT. AMN
Analisis Kinerja Keuangan Pemerintah Daerah: Studi Komparasi Propinsi Jawa Tengah dan Kalimantan Selatan
This study aims to determine the Financial Performance of Regional Government both District Government and City Government between Central Java Province (West Indonesia Region) and South Kalimantan (Central Indonesia Region) after the enactment of regional autonomy. This study emphasizes the exist or no of differences in local government financial performance outlined by the dimensions: Regional Financial Independence, Fiscal Decentralization, Efficiency and Effectiveness of Original Income between Central Java and South Kalimantan provinces.
This study uses a sample of District and City Government Work Units in Central Java and South Kalimantan Provinces. The data used is obtained from Local Government Financial Report. The results of this study indicate differences in Financial Performance in terms of Regional Financial Independence, fiscal decentralization and efficiency in Central Java and South Kalimantan Provinces. Meanwhile, the ratio of effectiveness showed no difference between the two regions.
Keywords: Local Government Financial Performance, Central Java, South KalimantanThis study aims to determine the Financial Performance of Regional Government both District Government and City Government between Central Java Province (West Indonesia Region) and South Kalimantan (Central Indonesia Region) after the enactment of regional autonomy. This study emphasizes the exist or no of differences in local government financial performance outlined by the dimensions: Regional Financial Independence, Fiscal Decentralization, Efficiency and Effectiveness of Original Income between Central Java and South Kalimantan provinces.
This study uses a sample of District and City Government Work Units in Central Java and South Kalimantan Provinces. The data used is obtained from Local Government Financial Report. The results of this study indicate differences in Financial Performance in terms of Regional Financial Independence, fiscal decentralization and efficiency in Central Java and South Kalimantan Provinces. Meanwhile, the ratio of effectiveness showed no difference between the two regions.
Keywords: Local Government Financial Performance, Central Java, South Kalimanta
KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN
This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples.
The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.
Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples.
The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.
Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR
This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, motor vehicle tax penalties, and the system of samsat drive thru on tax compliance in the motor vehicle in samsat Bantul. The data that is used in this study are primary data from the results of questionnaires. Respondents in this study are the taxpayer automobiles that make tax payments in the system samsat drive-thru. The questionnaire was distributed to 110 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used multiple linear regression techniques. Results of regression analysis showed that the awareness of taxpayers and system of samsat drive-thru has positive effect on tax compliance motor vehicle while knowledge of taxpayers and tax penalties vehicle had no significant effect on tax compliance vehicle.
Keywords:
Knowledge taxpayer, taxpayer awareness, tax penalties motor vehicles, and drive-thru samsat systems, motor vehicle tax compliance.This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, motor vehicle tax penalties, and the system of samsat drive thru on tax compliance in the motor vehicle in samsat Bantul. The data that is used in this study are primary data from the results of questionnaires. Respondents in this study are the taxpayer automobiles that make tax payments in the system samsat drive-thru. The questionnaire was distributed to 110 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used multiple linear regression techniques. Results of regression analysis showed that the awareness of taxpayers and system of samsat drive-thru has positive effect on tax compliance motor vehicle while knowledge of taxpayers and tax penalties vehicle had no significant effect on tax compliance vehicle.
Keywords:
Knowledge taxpayer, taxpayer awareness, tax penalties motor vehicles, and drive-thru samsat systems, motor vehicle tax compliance
PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJAKAN TAX AMNESTY (PENGAMPUNAN PAJAK), DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN PERPAJAKAN
ABSTRACT: This research aim to know the influence of Perception taxpayers on tax amnesty and motivation to pay taxes toward Taxpayer Compliance at Regional Office Directorate General of Taxation Wonosari, Gunungkidul. The sample collection technique used in this research was convenience sampling, data analysis techniques used in this research were multiple linear regression. This research result indicated: Perception taxpayers on tax amnesty not had influence positive and significant toward Taxpayer Compliance it is proven by the value of tamount < ttable (1,386 < 1,9901) and significantly 0,170 > 0,05,, Motivation to Pay Taxes influence has positive and significant toward Taxpayer Compliance it is proven by the value of tamount > ttable (2,125 > 1,9901) and significantly 0,037 < 0,05, Perception taxpayers on tax amnesty and Motivation to Pay Taxes has positive and significant toward Taxpayer Compliance it is proven by the value of Famount > Ftable (4,829 > 3,11) and significantly 0,010 < 0,05..
Key Words : Perception taxpayers on tax amnesty, Motivation to Pay Taxes, and Taxpayer ComplianceABSTRACT: This research aim to know the influence of Perception taxpayers on tax amnesty and motivation to pay taxes toward Taxpayer Compliance at Regional Office Directorate General of Taxation Wonosari, Gunungkidul. The sample collection technique used in this research was convenience sampling, data analysis techniques used in this research were multiple linear regression. This research result indicated: Perception taxpayers on tax amnesty not had influence positive and significant toward Taxpayer Compliance it is proven by the value of tamount < ttable (1,386 < 1,9901) and significantly 0,170 > 0,05,, Motivation to Pay Taxes influence has positive and significant toward Taxpayer Compliance it is proven by the value of tamount > ttable (2,125 > 1,9901) and significantly 0,037 < 0,05, Perception taxpayers on tax amnesty and Motivation to Pay Taxes has positive and significant toward Taxpayer Compliance it is proven by the value of Famount > Ftable (4,829 > 3,11) and significantly 0,010 < 0,05..
Key Words : Perception taxpayers on tax amnesty, Motivation to Pay Taxes, and Taxpayer Complianc
ANALISIS PENGARUH KUALITAS KEHIDUPAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN DAN KEPUASAN KERJA SEBAGAI INTERVENING VARIABEL PADA CV. SOLUSI OFFSET YOGYAKARTA (Studi Kasus Pada Karyawan CV. Solusi Offset Yogyakarta)
Abstract
The Study was aimed to describe the influence (1) the influence of quality of work life on the performance of employees CV. Offset Solutions Yogyakarta, (2) the influence of quality of work life on to job satisfaction CV. Offset Solutions Yogyakarta, (3) the influence of quality of work life to organizational commitment CV. Offset Solutions Yogyakarta, (4) the influence of organizational commitment to the performance of employees CV. Offset Solutions Yogyakarta, (5) the effect of job satisfaction on employee performance CV. Offset Solution Yogyakarta.
The type of research is exsplanatory research. Its population were 50 employees CV. Offset Solution Yogyakarta. Number of samples were 50 respondents by using saturated sampling technique (census). Methods of data collection were conducted with questionnaire media, while data analysis techniques used simple linear regression analysis and multiple linear regression analysis.
The result of the research shows that (1) the quality of working life does not affect the organizational commitment, (2) the quality of work life affect the job satisfaction, (3) the quality of working life has no effect on employee performance, (4) organizational commitment has no effect on employee performance, (5) job satisfaction affect on employee performance. The results of the study were determined by significance level α = 5%.
 
PENGARUH KUALITAS PRODUK DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE XIAOMI SERTA DAMPAKNYA PADA KEPUASAN KONSUMEN
The purpose of this study is to describe the effect of product quality and brand image on purchasing decisions smartphones Xiaomi, the effect purchasing decisions on consumer satisfaction smartphone Xiaomi, the effect of product quality and brand image to satisfaction consumers smartphones Xiaomi, and the effect of product quality and brand image together on purchasing decisions smartphones Xiaomi and customer satisfaction.
This research is classified in research exspost facto. Its population is a student at the Faculty of Economics University Sarjanawiyata Tamansiswa that are currently using or have used a smartphone Xiaomi and samples for the study of 100 people. Methods of data collection is done by using the media questionnaires, while data analysis techniques using multiple linear regression analysis were supported by detrminan coefficient F test and T, and classical assumption test consisting of multicoloniarity, heterocedasticity test, and test for normality and path analysis.
The results showed that the quality of the product does not affect the purchase decision Xiaomi smartphone, brand image influence on purchase decisions Xiaomi smartphone. Product quality, brand image affects customer satisfaction while purchasing decisions do not affect the Xiaomi smartphone customer satisfaction. Taken together the product quality and brand image influence on purchasing decisions and consumer satisfaction Xiaomi smartphone.
Keywords: product quality, brand image, purchasing decisions, customer satisfaction