Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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ANALISIS FAKTOR-FAKTOR BAURAN PEMASARAN (7P) YANG MEMPENGARUHI KEPUTUSAN PELAKU USAHA UMKM DALAM PEMILIHAN PENGAJUAN KREDIT PADA BANK DI DAERAH ISTIMEWA YOGYAKARTA
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This research aimed to test the influence of factors in marketing mix which consist of product, price, place, promotion, people, physical evidence, and process toward the loan selection decision by SME businessmen in Yogyakarta Special Region bank. The sampling method is purposive sampling with 99 respondents. Multiple regression analysis is utilized to test the hypotheses. The testing result shows that there are 2 variables : product and physical evidence, significantly which is positively influence dependent variable. However, price, place, promotion, people, and process do not have significance influence towards dependent variable.
Keywords: SME, product, price, place, promotion, people, physical evidence, process, and marketing mi
PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (STUDI KASUS PADA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DAERAH ISTIMEWA YOGYAKARTA YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2013-2015)
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The purpose of this study was to investigate and determine the financing Murabahah, Mudarabah, Musyarakah and profitability. The population in bank financing syariah people's Special Region of Yogyakarta registered the Financial Services Authority in the period 2013-2015. The study sample consisted of 3 bank syariah financing people PT. BPRS Dana Hidayatullah, PT Barokah Dana Sejahtera and PT. BPRS Madina Mandiri Sejahtera. The sampling technique used purposive sampling. The data in this study tested by statistical test, classic assumption test, and analyzed using multiple regression analysis. This analysis was used to determine whether the financing Murabahah, Mudarabah and Musyarakah effect on profitability either partially or simultaneously.
Murabahah, Mudharabah and Musyarakah financing simultaneously have a positive effect on ROE profitability, p-value is 0.001. The p-value is less than the specified level of significance of 5%, In Murabahah financing t test partially have positive effect to ROE known that p-value <α (0,001 <0,05) meaning significant. Mudharabah financing is known that p-value> α (0.403> 0,05), which means no significant effect on ROE. Musyarakah financing is known that the value of p-value> α (0.422> 0.05) which means no significant effect on ROE. Murabahah, Mudharabah and Musyarakah financing to ROE level of 32.4%
PENGARUH LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, RETURN ON ASSET DANNON PERFOMING LOAN TERHADAP RETURN SAHAM
Get PDF This study aimed to examine the effect Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) on stock returns banking companies listed in Indonesia Stock Exchange . The Independent variable used is the Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and non- performing loan (NPL) dependent variable stock returns . The purpose of this study was to obtain empirical evidence about the influence of Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Non Performing Loan (NPL) and Return on Assets (ROA) on stock returns banking companies listed in Indonesia Stock Exchange . The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2008 to 2012 . Data used in this study was obtained from the Bank's Financial Statements obtained from the website of the Indonesia Stock Exchange and Bank Indonesia . Data analysis method used is multiple linear regression , hypothesis testing while using the simultaneous test ( F test ) to test the effect of these variables together and t test with a significance level of 5 % to test the effect of partial variables . Based on the test results , the results obtained simultaneously Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) effect on stock returns in banking companies listed in Indonesian Stock Biursa , while partially Loan to Deposit Ratio (LDR) has a positive effect is not significant , its capital adequacy ratio (CAR) and Return on Assets (ROA) and a significant positive effect of Non performing loan (NPL) significant negative effect on stock returns in corporate banking . Predictive ability of the four variables on stock returns is 57.1 % , as indicated by the adjusted R2 , while the rest is influenced by other factors not included in our model .
Keywords: stock return, Loan to Deposit Ratio, Capital Adequacy Ratio, Return on Assets, Non-performing loan This study aimed to examine the effect Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) on stock returns banking companies listed in Indonesia Stock Exchange . The Independent variable used is the Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and non- performing loan (NPL) dependent variable stock returns . The purpose of this study was to obtain empirical evidence about the influence of Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Non Performing Loan (NPL) and Return on Assets (ROA) on stock returns banking companies listed in Indonesia Stock Exchange . The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2008 to 2012 . Data used in this study was obtained from the Bank's Financial Statements obtained from the website of the Indonesia Stock Exchange and Bank Indonesia . Data analysis method used is multiple linear regression , hypothesis testing while using the simultaneous test ( F test ) to test the effect of these variables together and t test with a significance level of 5 % to test the effect of partial variables . Based on the test results , the results obtained simultaneously Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) effect on stock returns in banking companies listed in Indonesian Stock Biursa , while partially Loan to Deposit Ratio (LDR) has a positive effect is not significant , its capital adequacy ratio (CAR) and Return on Assets (ROA) and a significant positive effect of Non performing loan (NPL) significant negative effect on stock returns in corporate banking . Predictive ability of the four variables on stock returns is 57.1 % , as indicated by the adjusted R2 , while the rest is influenced by other factors not included in our model .
Keywords: stock return, Loan to Deposit Ratio, Capital Adequacy Ratio, Return on Assets, Non-performing loa
PENGARUH PERSEPSI MAHASISWA TENTANG VARIASI PEMBELAJARAN MATA KULIAH BANK DAN LEMBAGA KEUANGAN LAINNYA
Get PDFMetode pembelajaran mata kuliah Bank Dan Lembaga Keuangan Lainnya di Perguruan Tinggi pada umumnya masih berlangsung secara klasikal berupa tatap muka di kelas antara mahasiswa dan dosen yang mengacu pada referensi/buku. Upaya untuk memperbaiki proses pembelajaran tersebut dengan pengembangan model pendekatan kontekstual dalam pembelajaran mata kuliah Bank Dan Lembaga Keuangan Lainnya. Tujuan penelitian ini adalah untuk mengkaji persepsi mahasiswa tentang pembelajaran mata kuliah Bank Dan Lembaga Keuangan Lainnya dengan pendekatan kontekstual.
Sampel penelitian sejumlah 100 mahasiswa Prodi Manajemen Fakultas Ekonomi UST yang menempuh mata kuliah Bank Dan Lembaga Keuangan Lainnya. Metode analisis dengan pendekatan perilaku penggunaan sistem informasi Technology Acceptance Model (TAM).
Hasil penelitian menunjukkan bahwa kategori sangat tinggi sebesar 26 % kategori tinggi sebesar 62 % dan kategori sedang sebesar 12 %.
Kata kunci : persepsi. Pembelajaran kostekstual, Bank Dan Lembaga Keuangan LainnyaMetode pembelajaran mata kuliah Bank Dan Lembaga Keuangan Lainnya di Perguruan Tinggi pada umumnya masih berlangsung secara klasikal berupa tatap muka di kelas antara mahasiswa dan dosen yang mengacu pada referensi/buku. Upaya untuk memperbaiki proses pembelajaran tersebut dengan pengembangan model pendekatan kontekstual dalam pembelajaran mata kuliah Bank Dan Lembaga Keuangan Lainnya. Tujuan penelitian ini adalah untuk mengkaji persepsi mahasiswa tentang pembelajaran mata kuliah Bank Dan Lembaga Keuangan Lainnya dengan pendekatan kontekstual.
Sampel penelitian sejumlah 100 mahasiswa Prodi Manajemen Fakultas Ekonomi UST yang menempuh mata kuliah Bank Dan Lembaga Keuangan Lainnya. Metode analisis dengan pendekatan perilaku penggunaan sistem informasi Technology Acceptance Model (TAM).
Hasil penelitian menunjukkan bahwa kategori sangat tinggi sebesar 26 % kategori tinggi sebesar 62 % dan kategori sedang sebesar 12 %.
Kata kunci : persepsi. Pembelajaran kostekstual, Bank Dan Lembaga Keuangan Lainny
PENGARUH ATRIBUT SUPERMARKET TERHADAP MOTIF BELANJA DAN DAMAKNYA TERHADA LOYALITAS PELANGGAN DI PAMELLA 1 YOGYAKARTA
Get PDFThe purpose of this research is to describe (1) the influence of supermarket attribute on the hedonicshopping motive in Pamella I Yogyakarta, (2) the influence of supermarket attribute on the utilitarianspending motive in Pamella I Yogyakarta; (3) the influence of supermarket attribute on customer loyalty inPamella I Yogyakarta, (4) the influence of hedonic shopping motive on customer loyalty in Pamella IYogyakarta, (5) influence of utilitarian spending motive to customer loyalty in Pamella I Yogyakarta. Thisresearch is a quantitative research by using media questionnaires distributed to 100 shoppers in Pamella IYogyakarta.The result of the research shows that (1) the supermarket attribute has a significant positive effect onhedonic shopping motive in Pamella I Yogyakarta, (2) supermarket attribute has no significant positiveeffect on utilitarian spending motive in Pamella I Yogyakarta, (3) supermarket attribute has significantpositive effect on customer loyalty In Pamella I Yogyakarta, (4) hedonic shopping motive has a significantpositive effect on customer loyalty in Pamella I Yogyakarta, (5) utilitarian spending motive has nosignificant positive effect on customer loyalty in Pamella I Yogyakarta.The purpose of this research is to describe (1) the influence of supermarket attribute on the hedonicshopping motive in Pamella I Yogyakarta, (2) the influence of supermarket attribute on the utilitarianspending motive in Pamella I Yogyakarta; (3) the influence of supermarket attribute on customer loyalty inPamella I Yogyakarta, (4) the influence of hedonic shopping motive on customer loyalty in Pamella IYogyakarta, (5) influence of utilitarian spending motive to customer loyalty in Pamella I Yogyakarta. Thisresearch is a quantitative research by using media questionnaires distributed to 100 shoppers in Pamella IYogyakarta.The result of the research shows that (1) the supermarket attribute has a significant positive effect onhedonic shopping motive in Pamella I Yogyakarta, (2) supermarket attribute has no significant positiveeffect on utilitarian spending motive in Pamella I Yogyakarta, (3) supermarket attribute has significantpositive effect on customer loyalty In Pamella I Yogyakarta, (4) hedonic shopping motive has a significantpositive effect on customer loyalty in Pamella I Yogyakarta, (5) utilitarian spending motive has nosignificant positive effect on customer loyalty in Pamella I Yogyakarta
PENGARUH PENYUSUNAN ANGGARAN PARTISIPATIF, MOTIVASI KERJA, KOMITMEN ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DENGAN DIMODERASI OLEH BUDAYA ORGANISASI (Studi Kasus pada Pemerintah Kota Yogyakarta)
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This study aims to determine the effect of participatory budget, work motivation, organizational commitment to the performance of local government officials to be moderated by the organization's culture. The population in this study is SKPD in the local government area in Yogyakarta. The sampling method with purposive sampling. Samples taken are employees who had working period of 1 year with a high school education and participate in the process of participatory budgeting with a sample of 71. The results of this study indicate that participatory budgeting has no significant effect on the performance of local government officials, motivation positive effect on the performance of the apparatus local government, organizational commitment positively affects the performance of local government officials, the organizational culture is not a positive influence on the relationship between participatory budget on the performance of local government officials, the organizational culture is not a positive influence on the relationship between motivation and performance of local government officials, the organizational culture had no effect positively to the relationship between organizational commitment and performance of local government officials
PENGARUH RAMADHAN TERHADAP RETURN DAN VOLUME PERDAGANGAN SAHAM PADA JAKARTA ISLAMIC INDEX (JII)
No full textTujuan penelitian ini adalah untuk mengetahui apakah terdapat (1) pengaruh Ramadhan terhadap return saham dan (2) volume perdagangan saham pada Jakarta Islamic Index.
Penelitian ini tergolong dalam jenis penelitian kuantitatif. Populasinya adalah seluruh perusahaan yang terdaftar dalam Jakarta Islamic Index yang berjumlah 30 perusahaan. Teknik analisis data menggunakan uji beda yaitu uji T (T-test).
Hasil penelitian menunjukkan bahwa pengujian terhadap return saham sebelum dan selama Ramadhan, selama dan sesudah Ramadhan, serta volume perdagangan saham sebelum dan sesudah Ramadhan tidak berpengaruh secara signifikan. Hasil yang berbeda didapatkan pada pengujian volume perdagangan saham selama dan sesudah Ramadhan, dimana memperoleh hasil yang signifika
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.
The 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 NILAI PELANGGAN TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN
Get PDFThe purpose of this study is to analyze and explain: The influence of Customer Value on Customer Satisfaction; The influence of Customer Value on Customer Loyalty; The influence of Customer Satisfaction on Customer Loyalty. This research use explanatory research with quantitative approach. total sample in this research is 100 respondents who are consumers of the Concordia Executive Lounge terminal A Adisutjipto International Airport Yogyakarta who purchased services more than once.
Sample-taking technique used Accidental sampling meanwile the data collection method used questionnaire. Descriptive statistic analysis and path analysis are used to analyze the data. The result of the study shows that there is significant effect from Customers value variable (X) to customer satisfaction (Y1). Customer satisfaction variable has significant effect to customer loyalty variable (Y2). there is significant effect from Customer value variable to Customer loyalty variable (Y2).The purpose of this study is to analyze and explain: The influence of Customer Value on Customer Satisfaction; The influence of Customer Value on Customer Loyalty; The influence of Customer Satisfaction on Customer Loyalty. This research use explanatory research with quantitative approach. total sample in this research is 100 respondents who are consumers of the Concordia Executive Lounge terminal A Adisutjipto International Airport Yogyakarta who purchased services more than once.
Sample-taking technique used Accidental sampling meanwile the data collection method used questionnaire. Descriptive statistic analysis and path analysis are used to analyze the data. The result of the study shows that there is significant effect from Customers value variable (X) to customer satisfaction (Y1). Customer satisfaction variable has significant effect to customer loyalty variable (Y2). there is significant effect from Customer value variable to Customer loyalty variable (Y2)
Fee Audit Sebagai Mediasi Pengaruh Kualitas Audit Terhadap Manajemen Laba (Analisis Jalur)
Get PDFGenerally, people judge that KAP is included in the big four audit quality is better than non big four accounting firm. Auditors receive audit fee in exchange for professional services they provide to the company. Audit fee is the cost to the client for having had the audit services of an accounting firm. Is the high audit fees can be a mediating influence on earnings management audit kualias. By using linear regression analysis and the Path Analysis results showed that simultaneous audit quality and audit fee does not significantly affect earnings management with Value sig 0.130 p> level of sig 0,05.dan t test showed that the quality of the audit and the audit fee no significant effect on earnings management by each p value 0.089 and 0.690 sig is greater than 0.05. Based on the analysis path shows that audit fee can not be mediating the effect of audit quality on earnings management. It can be seen from the value of the t statistic - 3,288 <t table with a significant level of 0.05 is equal to 1,666 and the coefficient of mediation amounted to -343 958 not signifkan which means there is no mediation effect of audit fees in relation to audit quality on earnings management.Umumnya, masyarakat menilai bahwa KAP yang termasuk dalam big four memiliki kualitas audit yang lebih baik dibandingkan KAP non big four. Auditor menerima fee audit sebagai imbalan atas jasa profesional yang mereka berikan kepada perusahaan. Fee audit adalah biaya yang harus ditanggung klien karena telah mendapatkan jasa audit dari sebuah KAP. Apakah fee audit yang tinggi dapat menjadi mediasi pengaruh kualias audit terhadap manajemen laba. Dengan menggunakan analisis Regresi Linier dan Analisis Jalur maka hasil menunjukan bahwa secara simultan kualitas audit dan fee audit tidak berpengaruh secara signifikan terhadap manajemen laba dengan p Value sig 0,130 >level of sig 0,05.dan uji t menunjukan bahwa kualitas audit dan fee audit berpengaruh tidak signifikan terhadap manajemen laba dengan masing masing p value sig 0,089 dan 0,690 lebih besar dari 0,05. Berdasarkan hasil analisis jalur menunjukan bahwa fee audit tidak dapat menjadi mediasi pengaruh kualitas audit terhadap manajemen laba. Hal ini dapat dilihat dari nilai t statistik sebesar – 3.288 < t tabel dengan tingkat signifikan 0,05 yaitu sebesar 1.666 dan nilai koefisien mediasi sebesar -343.958 tidak signifkan yang berarti tidak ada pengaruh mediasi fee audit dalam hubungannya dengan kualitas audit terhadap manajemen laba