Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
Not a member yet
531 research outputs found
Sort by
PENGARUH PENERBITAN SURAT KETETAPAN PAJAK KURANG BAYAR, PENERBITAN SURAT TAGIHAN PAJAK , DAN PENERBITAN SURAT PENGUKUHAN PENGUSAHA KENA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN
No full textThe purpose of this study is to determine the effect of the issuance of tax assessment letters underpayment, issuance of tax bills, and the issuance of inauguration letter of taxable entrepreneurs simultaneously or partially to the income tax revenue in KPP Pratama temanggung period 2012-2016.The sampling method used is a Convenience Sampling. The population in this study amounted to 60, but the sample used only 51 samples and 9 samples in outlier because it has extreme value and not normally distributed. The data used in this study is secondary data obtained from the data processing in KPP Pratama Temanggung. The analysis technique used is multiple linear regression.The result of the research proves that the issuance of tax assessment letters underpayment, issuance of letter of invoice, and issuance of inauguration letter of taxable entrepreneur simultaneously affect the income tax revenue in KPP Pratama Temanggung. Examiners partially concluded that the issuance of tax assessment letters has no effect, while the issuance of tax bills has a positive effect, and the issuance of taxable letters inauguration has a negative effect on income tax revenue in KPP Pratama Temanggung
PENGARUH JUMLAH TAGIHAN DAN JUMLAH OBJEK YANG DIBAYAR TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN GUNUNGKIDUL
Get PDFThis research was aimed to test is there any influence between indepent variables (amount of claim and amount of objects paid to dependent variables (PBB-P2 revenue) both partially and simultaneously. The data was collected from Income and Management Finance and Aset’s District Departement in Gunungkidul regency, includes the amount of claim, amount of object paid, and PBB-P2 revenue.
Methodology of this research was correlation with 54 data. The sample was selected by purposive sampling with the type of data used was the secondary archive of data, with the unit of data of subdistrict during three years. Before doing hypothesis testing, the data was analyzed first by classical asumption testing. Hypothesis testing was conducted with double linear regression statistical analysis device.
The results of this research were as follows: (1) Testing partially showed that the amount of claim variable and the amount of object paid which was measured based on the Letter of Tax Object Notification has a significant and positive influence to PBB-P2 revenue. Testing simultaneously showed that the amount of claim and the amount of object paid which was measured based on SPPPT has a positive influence to PBB-P2 revenue.This research was aimed to test is there any influence between indepent variables (amount of claim and amount of objects paid to dependent variables (PBB-P2 revenue) both partially and simultaneously. The data was collected from Income and Management Finance and Aset’s District Departement in Gunungkidul regency, includes the amount of claim, amount of object paid, and PBB-P2 revenue.
Methodology of this research was correlation with 54 data. The sample was selected by purposive sampling with the type of data used was the secondary archive of data, with the unit of data of subdistrict during three years. Before doing hypothesis testing, the data was analyzed first by classical asumption testing. Hypothesis testing was conducted with double linear regression statistical analysis device.
The results of this research were as follows: (1) Testing partially showed that the amount of claim variable and the amount of object paid which was measured based on the Letter of Tax Object Notification has a significant and positive influence to PBB-P2 revenue. Testing simultaneously showed that the amount of claim and the amount of object paid which was measured based on SPPPT has a positive influence to PBB-P2 revenue.
 
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KETERLIBATAN KERJA KARYAWAN DENGAN ORIENTASI BUDAYA INDIVIDU SEBAGAI VARIABEL PEMODERASI
Get PDFIn the process of managing human resources and to realize good organizational performance hence required adequate leadership. Because leadership is one of the most dominant factors in determining value and influencing culture within the organization. One of the existing the leadership styles is transformational leadership. This leadership believed to affect the level of employee engagement. In addition, employee job involvement in work is also influenced by the orientation of individual cultures.
This researce aims to examine the effect of transformational leadership on employee engagement. It also examines the effects of power ranges, collectivism, feminism, and the avoidance of uncertainty in moderating between in the influence of transformational leadership and employee engagement.
The results show that there is influence of transformational leadership towards employee job involvement. Uncertainty avoidance is so found to positively moderate the influence of transformational leadership on employee job involvement. Meanwhile the range of power, collectivism, masculinity is not proven to moderate the relationship.
Keyword: transformational leadership, job involvement, power ranges, collectivism, masculinity, avoidance of uncertainty.Pengaruh gaya kepemimpinan transformasional terhadap keterlibatan kerja karyawan dengan orientasi budaya individu sebagai variabel pemoderasi.
Dalam proses pengelolaan sumber daya manusia dan untuk mewujudkan kinerja organisasi yang baik maka diperlukan kepemimpinan yang memadai. Karena kepemimpinan merupakan salah satu faktor yang paling dominan dalam menentukan nilai dan mempengaruhi budaya dalam organisasi. Salah satu gaya kepemimpinan yang ada adalah kepemimpinan transformasional. Kepemimpinan ini dipercaya mampu mempengaruhi tingkat keterikatan kerja karyawan. Selain itu, keterlibatan karyawan dalam bekerja juga dipengaruhi oleh adanya orientasi budaya individu.
Penelitian ini bertujuan menguji pengaruh kepemimpinan transformasional terhadap keterlibatan kerja karyawan. Selain itu juga menguji tentang pengaruh rentang kekuasaan, kolektivisme, maskulinitas, dan penghindaran ketidakpastian dalam memoderasi antara pengaruh kepemimimpinan transformasional dengan keterlibatan kerja karyawan.
Hasil penelitian menunjukkan bahwa terdapat pengaruh kepemimpinan transormasional terhadap keterlibatan kerja karyawan. Penghindaran ketidakpastian ditemukan secara positif memoderasi pengaruh kepemimpinan transformasional terhadap keterlibatan kerja karyawan. Sementara itu rentang kekuasaan, kolektivisme, dan maskulinitas tidak terbukti memoderasi hubungan tersebut.
Kata kunci: kepemimpinan transformasional, keterlibatan kerja, rentang kekuasaan, kolektivisme, penghindaran ketidakpastian
PENGARUH KEPERCAYAAN KONSUMEN, KUALITAS PELAYANAN, KUALITAS PRODUK DAN KENYAMANAN NASABAH DALAM BERTRANSAKSI TERHADAP KEPUASAN NASABAHBMT INSAN SADAR USAHA PANGGUNGHARJO, SEWON, BANTUL, YOGYAKARTA
Get PDFThis study aims to analyze the influence of consumer confidence, service quality, product quality, and customer convenience in partial transactions on customer satisfaction on BMT Insan Sadar Usaha, Panggungharjo, Sewon, Bantul, Yogyakarata. This research is intended to know the external and internal factors that affect customer satisfaction on BMT Insan Sadar Usaha, Panggungharjo, Sewon, Bantul, Yogyakarata.
The population in this study are all customers who have done transactions in BMT Insan Sadar Usaha, Panggungharjo, Sewon, Bantul, Yogyakarata. The sample members in this study amounted to 100 respondents. Accidental sampling technique, accidental sampling is a sample by accident.
Customer comfort variables in the transaction does not have a positive and significant impact on customer satisfaction. While consumer confidence variable, service quality and product quality have positive and significant influence to customer satisfaction. The four independent variables affect the customer satisfaction, with the coefficient of determination (adjusted R²) of the four variables is 0.641. This means that customer satisfaction on BMT is influenced by consumer trust, service quality, product quality and customer's convenience in transactions of 64.1%, while the remain ing 35.9% is influenced by other factors.This study aims to analyze the influence of consumer confidence, service quality, product quality, and customer convenience in partial transactions on customer satisfaction on BMT Insan Sadar Usaha, Panggungharjo, Sewon, Bantul, Yogyakarata. This research is intended to know the external and internal factors that affect customer satisfaction on BMT Insan Sadar Usaha, Panggungharjo, Sewon, Bantul, Yogyakarata.
The population in this study are all customers who have done transactions in BMT Insan Sadar Usaha, Panggungharjo, Sewon, Bantul, Yogyakarata. The sample members in this study amounted to 100 respondents. Accidental sampling technique, accidental sampling is a sample by accident.
Customer comfort variables in the transaction does not have a positive and significant impact on customer satisfaction. While consumer confidence variable, service quality and product quality have positive and significant influence to customer satisfaction. The four independent variables affect the customer satisfaction, with the coefficient of determination (adjusted R²) of the four variables is 0.641. This means that customer satisfaction on BMT is influenced by consumer trust, service quality, product quality and customer's convenience in transactions of 64.1%, while the remain ing 35.9% is influenced by other factors
PENGARUH TRUST, STORE IMAGE, DAN CUSTOMER SATISFACTION TERHADAP CUSTOMER LOYALTY PADA MINIMARKET SEVEN CEMARA JALAN KALIURANG KM.5 YOGYAKARTA
No full textThis study aims to determine the effect of Trust, Store Image, and Customer Satisfaction in Customer Loyalty at the Seven Cemara store in Yogyakarta.
Variables used in this research are Dependent Variable (Customer Loyalty) and the Independent Variable (Trust, Store Image, and Customer Satisfaction).The approach that used in this research is correlational approaching.The population in this study werecustomers which is Seven Cemara store in Yogyakarta. Total of 100persons which accidental sampling.This study uses data source premiere. The primary data collection in this research are doing by distributing questionnaires.
The results showed that the influence of Trust, Store Image, and Customer Satisfaction simultaneously to Customer Loyalty indicated by the value of Adjusted R Square of 0.848. That is, 84.8% of Customer Loyalty influenced by the Trust, Store Image, and Customer Satisfaction
PENGARUH BUDAYA ORGANISASI, MOTIVASI, DAN KEPUASAN KERJA TERHADAP PRESTASI KERJA PADA KOMITE OLAHRAGA NASIONAL INDONESIA (KONI) KOTA YOGYAKARTA
Get PDFThe purpose of this study is to analyze the influence of organizational culture on work performance, motivation influence on job performance, job satisfaction influence on work performance, and organizational culture influence, motivation, and job satisfaction simultaneously on work performance at employees of Komite Olahraga Nasional Indonesia (KONI) Yogyakarta.
Variables are Organizational Culture X1, Motivation X2, Job Satisfaction X3 and Job Performance Y.Populasi in this research is employees of Komite Olahraga Nasional Indonesia (KONI) Yogyakarta.Sampel sample is 42 employees, with sample technique used is census sampling. Methods of data collection using questionnaire method, data analysis using multiple regression.
Result of research with 5% or 0,05 significance level indicates that organizational culture has a significant positive effect on work performance (0,000 <0,05) Motifation has no significant effect on employee performance which is indicated by significance value (0,344> 0,05) and job satisfaction have a significant effect on work performance (0.000 <0,05). Simultaneously variable of organizational culture, motivation, and job satisfaction have an effect on signifikan to work performance of Komite Olahraga Nasional Indonesia (KONI) Yogyakarta.The purpose of this study is to analyze the influence of organizational culture on work performance, motivation influence on job performance, job satisfaction influence on work performance, and organizational culture influence, motivation, and job satisfaction simultaneously on work performance at employees of Komite Olahraga Nasional Indonesia (KONI) Yogyakarta.
Variables are Organizational Culture X1, Motivation X2, Job Satisfaction X3 and Job Performance Y.Populasi in this research is employees of Komite Olahraga Nasional Indonesia (KONI) Yogyakarta.Sampel sample is 42 employees, with sample technique used is census sampling. Methods of data collection using questionnaire method, data analysis using multiple regression.
Result of research with 5% or 0,05 significance level indicates that organizational culture has a significant positive effect on work performance (0,000 <0,05) Motifation has no significant effect on employee performance which is indicated by significance value (0,344> 0,05) and job satisfaction have a significant effect on work performance (0.000 <0,05). Simultaneously variable of organizational culture, motivation, and job satisfaction have an effect on signifikan to work performance of Komite Olahraga Nasional Indonesia (KONI) Yogyakarta
PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 – 2015)
Get PDFThis research aimed to empirically analyze the effect of independence, corporate governance mechanisms (stock institutional ownership percentage, the percentage of stock ownership management, audit committees, independent directors) and quality audit of the integrity of financial report.
The population in this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2011-2015. The sample used in this research are 39 companies to obtain a sample of 195 observation data using purposive sampling.
The conclusion is there is no significant effect between independence, percentage of institutional stock ownership, percentage of stock ownership management, audit committee, independent commissioner on the integrity of financial report and significant effect on the integrity of the quality audit of financial report.This research aimed to empirically analyze the effect of independence, corporate governance mechanisms (stock institutional ownership percentage, the percentage of stock ownership management, audit committees, independent directors) and quality audit of the integrity of financial report.
The population in this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2011-2015. The sample used in this research are 39 companies to obtain a sample of 195 observation data using purposive sampling.
The conclusion is there is no significant effect between independence, percentage of institutional stock ownership, percentage of stock ownership management, audit committee, independent commissioner on the integrity of financial report and significant effect on the integrity of the quality audit of financial report
PENGARUH DISCOUNT, BONUS PACK, DAN IN- STORE DISPLAY TERHADAP IMPULSE BUYING PRODUK OBAT NYAMUK HIT di PAMELLA SWALAYAN YOGYAKARTA
Get PDFThe purpose of this research was to examine the influence of Discount, Bonus pack, and In-store Display onImpulse buying of HIT mosquito repellent products at Pamella Swalayan Yogyakarta. This research wasquantitative causative research. The population in this study is were consumers who made purchases of HITin Pamella Swalayan Yogyakarta, with a sample of consumers who bought HIT Products in PamellaSwalayan Yogyakarta, amounting to 100 respondents. Data collection was held directly by using aquestionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0.The results showed that the Discount and Bonus pack variables have significantly influence to Impulsebuying of HIT mosquito repellent products in Pamella Swalayan Yogyakarta, while In-store Display has nosignificant influence to Impulse buying of HIT mosquito repellent product in Pamella Swalayan Yogyakarta.The purpose of this research was to examine the influence of Discount, Bonus pack, and In-store Display onImpulse buying of HIT mosquito repellent products at Pamella Swalayan Yogyakarta. This research wasquantitative causative research. The population in this study is were consumers who made purchases of HITin Pamella Swalayan Yogyakarta, with a sample of consumers who bought HIT Products in PamellaSwalayan Yogyakarta, amounting to 100 respondents. Data collection was held directly by using aquestionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0.The results showed that the Discount and Bonus pack variables have significantly influence to Impulsebuying of HIT mosquito repellent products in Pamella Swalayan Yogyakarta, while In-store Display has nosignificant influence to Impulse buying of HIT mosquito repellent product in Pamella Swalayan Yogyakarta
PENGARUH CITRA MEREK, KUALITAS PELAYANAN DAN NILAI PELANGGAN TERHADAP KEPUASAN KONSUMEN PADA DISTRO RSCH DI YOGYAKARTA
Get PDFThis study aims to analyze the influence of brand image on consumer satisfaction, impact of service quality to customer satisfaction, and the influence of customer value on customer satisfaction, and the influence of brand image, service quality, and customer value on customer satisfaction together on customer satisfaction in distro RSCH Yogyakarta.
The population in this study is that consumers distro RSCH in Yogyakarta examined by the authors include Brand (X1), Quality of Service (X2), Customer Value (X3) and the Consumer Satisfaction Y). The research sample was 100 consumers. Methods of data collection using questionnaires, while data analysis techniques using multiple regression analysis were supported by F test and T test and also test the classical assumption of normality test, multicollinearity, and heteroscedasticity test.
The results of the study with rank of significance of 5% or 0.05 indicates that brand image significantly influence consumer satisfaction (0.023 <0.05), quality of service significantly influence consumer satisfaction (0.000 <0.05), and the value of the customer does not significantly influence consumer satisfaction (0593 <0.05). But simultaneously variable brand image, service quality, and customer value together influential on consumer satisfaction on the distributions RSCH Yogyakarta (0,000 < 0,05).This study aims to analyze the influence of brand image on consumer satisfaction, impact of service quality to customer satisfaction, and the influence of customer value on customer satisfaction, and the influence of brand image, service quality, and customer value on customer satisfaction together on customer satisfaction in distro RSCH Yogyakarta.
The population in this study is that consumers distro RSCH in Yogyakarta examined by the authors include Brand (X1), Quality of Service (X2), Customer Value (X3) and the Consumer Satisfaction Y). The research sample was 100 consumers. Methods of data collection using questionnaires, while data analysis techniques using multiple regression analysis were supported by F test and T test and also test the classical assumption of normality test, multicollinearity, and heteroscedasticity test.
The results of the study with rank of significance of 5% or 0.05 indicates that brand image significantly influence consumer satisfaction (0.023 <0.05), quality of service significantly influence consumer satisfaction (0.000 <0.05), and the value of the customer does not significantly influence consumer satisfaction (0593 <0.05). But simultaneously variable brand image, service quality, and customer value together influential on consumer satisfaction on the distributions RSCH Yogyakarta (0,000 < 0,05)
An Analisis Laporan Arus Kas sebagai Dasar Pengukuran Kinerja Keuangan Rumah Sakit Umum Daerah (studi kasus pada RSUD di Sumatera Selatan)
No full textThe purpose of this research it is analyzing the ratio of cash flow in managing funds rsud in south and to analyze how the financial performance of the hospital in south sumatra based on the analysis of the ratio of cash flow . The methodology that was used in writing this is desksriptif quantitative analysis by the use of the ratio of cash flow. Data in research is secondary data of the annual financial report which includes the hospital , cash flow report , and the primary data which includes information through the internet and journal. The results of research that it is processed using the ratio of cash flow this indicates that the performance of the district general hospital in south is not good. This is shown by the results of the analysis the ratio of cash flow on average less than 1. An analysis of the ratio of cash flow performance measurement method is not used .Because the ratio of cash flow analysis using data and a lot of equity , while in the district general hospital , not showing the data