Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH KOMPENSASI, MOTIVASI DAN KEPUASAN KERJA TERHADAP KOMITMEN PEGAWAI KELURAHAN SAWAHAN, KECAMATAN PONJONG, KABUPATEN GUNUNGKIDUL
Get PDFThis study aimed to examine the effect of Compensation, Motivation, and Job Satisfaction Employee Commitment Against Urban Sawahan Village, District Ponjong, Gunungkidul, Yogyakarta. Another objective of this study was to determine the effect of compensation on the commitment, motivation influence on commitment, influence job satisfaction and commitment to the simultaneous effect of compensation, motivation, job satisfaction on commitment. This study uses a quantitative approach with a survey method in which data is collected using a questionnaire.
The primary data in this study were obtained from 30 Employees Sawahan Village, District Ponjong, Gunungkidul, Yogyakarta .
Analytical tool in this study is multiple regression , to see the effect of compensation , motivation, and job satisfaction on commitment. The results of the analysis of multiple regersi Y = -0.020 + 0.666 X1 X2 - 0.028 X3, indicating that the compensation does not affect the commitment ( -0.020 ), positively affect motivation to commitment ( 0.666 ), and job satisfaction has no effect on commitment ( -0.028 ). Simultaneously compensation, motivation, and job satisfaction have a significant effect ( 0.003 ) on the commitment.
Keywords : compensation , motivation , job satisfaction , commitment
PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS TERHADAP EARNING PER SHARE ( Study Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011)
Get PDFThe purpose of this research was to determine whether Liquidity Ratios (Current Ratio), Solvency Ratio (Debt to Equity Ratio), and Profitability ratios (Return on Equity and Net Profit Margin) have an influence on Earning Per Share.The type of data in this study are secondary data, the sampling method is used purposive sampling and methods polled. The company used a sample of 26 of 136 companies listed on the Indonesia Stock Exchange during the period 2008-2011.
This research is quantitative, and statistical testing using multiple linear regression test.The results of this study indicate that simultaneous four independent variables significantly influence the Earning Per Share. Partially shown that Current Ratio, Debt to Equity Ratio and Net Profit Margin has a positive and significant effect on Earning Per Share. While Return On Equity has a positive effect but not significant to Earning Per Share.
Keywords: Current Ratio, Debt to Equity Ratio, Return On Equity, Net Profit Margin, Earning Per Share
ANALISIS PENGARUH PENGUKURAN KINERJA KEUANGAN DALAM MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFTujuan penelitian ini adalah untuk melakukan analisis terhadap pengaruh
pengukuran kinerja keuangan dengan menggunakan rasio keuangan yaitu rasio profitabilitas, likuiditas, aktivitas, leverage dan rasio Market Value (nilai pasar) untuk memprediksi return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.
Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2009 sampai dengan 2012. Pengambilan sampel perusahaan dalam penelitian ini dilakukan dengan metode purposive sampling yaitu dengan didasarkan pada perusahaan manufaktur yang menerbitkan laporan keuangan resmi dan informasi harga saham selama periode pengamatan. Data tersebut diperoleh dari Indonesia Stock Exchange (IDX), Yahoo Finance, dan situs resmi perusahaan. Jumlah sampel
yang digunakan dalam penelitian ini sebanyak 95 perusahaan dan menggunakan metode analisis regressi berganda dengan bantuan pengolahan data SPSS 15,0.
Hasil penelitian ini memberikan kesimpulan bahwa variabel rasio keuangan secara bersama-sama memiliki pengaruh yang signifikan terhadap return saham. Hasil pengujian secara partial pada variabel rasio ROA, ROE, NPM, Current Ratio, TAT, DER, DAR, MBV diperoleh bahwa hanya variabel ROA dan ROE saja yang memiliki pengaruh positif
signifikan terhadap return saham.
Kata Kunci: Rasio Profitabilitas, Likuiditas, Aktivitas, Leverage, Rasio Market Value, dan Return saha
ANALISIS PENGARUH PERCEIVED VALUE, PERCEIVED EASE OF USE DAN PERCEIVED USEFULNESS TERHADAP NIAT BELI KEMBALI SECARA ONLNE DI KOTA YOGYAKARTA
Get PDFTujuan dari penelitian ini adalah : (1) Untuk mengetahui pengaruh perceived value terhadap niat beli kembali online di kota Yogyakarta. (2) Untuk mengetahui pengaruh perceived ease of use terhadap niat beli kembali online di kota Yogyakarta. (3) Untuk mengetahui pengaruh perceived usefulness terhadap niat beli kembali online di kota Yogyakarta.
Variabel dalam penelitian ini adalah Perceived Value, Perceived Ease of Use dan Perceived Usefulness. Populasi dalam penelitian ini adalah konsumen atau masyarakat yang pernah melakukan pembelian secara online di kota Yogyakarta. Teknik pengambilan sampel yang digunakan adalah accidental sampling yaitu metode pemilihan sampel yang diambil dari anggota populasi yang dipilih secara kebetulan sesuai tujuan tertentu. Teknik pengumpulan data menggunakan kuesioner. Analisis yang digunakan adalah analisa regresi berganda.
Dari hasil penelitian disimpulkan bahwa : Hasil pengujian hipotesis 1 menunjukan bahwa X1 (Perceived Value) berpengaruh secara positif terhadap Y (Niat Beli Kembali), semakin banyak orang yang menyadari tentang Perceived Value maka semakin meningkat pula niat beli kembali
konsumen untuk melakukan pembelian tersebut. Hasil pengujian hipotesis 2 menunjukan bahwa X2 (Perceived Ease of Use) berpengaruh secara positif terhadap Y (Niat Beli Kembali) semakin menyadari Perceived Ease of Use maka semakin meningkat pula niat konsumen untuk memilih kembali pembelian tersebut. Hasil pengujian hipotesis 3 menunjukan bahwa X3 (Perceived Usefulness) berpengaruh secara positif terhadap Y (Niat Beli Kembali) semakin banyak orang yang
memperhatikan faktor Perceived Usefulness maka semakin meningkat pula niat konsumen untuk menggunakan pembelian tersebut.
Kata kunci : Perceived Value, Perceived Ease of Use, Perceived Usefulness
PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL
Get PDFThis study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent
variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis
technique used is multiple regression with SPSS 16.0 tools.
Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables.
Keywords: system of service tax, individual tax compliance, and self assessment system
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food and Beverages Yang Terdaftar Di BEI Periode 2009-2011)
Get PDFThis study aims to determine whether the return on assets , debt to equity ratio , and earnings per share have an influence on the value of the company at the company's food and beverages . The research data collection using polling , so the amount of data to be processed is the product of the number of samples with the company during the period of
observation period , which is 14 times the company 3 years , so that the resulting sample of 42 . Data analysis was performed using linear regression analysis using SPSS for windows 16. Simultaneous testing results show that the return on assets ( X1 ) , debt to equity ratio ( X2
) , and earnings per share ( X3 ) all positive and significant effect on firm value , while the partial test results show that of the three independent variables , namely , return on assets , debt to equity ratio , earnings per share and there are two variables are positive and significant effect on firm value is variable return on assets and earnings per share , while the
debt to equity ratio variable had no significant effect on firm value.
Keywords: Return on assets, debt to equity ratio, earnings per shar
PENGARUH TINGKAT ABSENSI DAN PERAN INSENTIF TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN PRODUKSI PADA PT DEKOR ASIA JAYAKARYA
Get PDFPenelitian ini bertujuan untuk mengetahui dan menganalisis produktivitas kerja karyawan bagian produksi pada PT Deko Asia Jayakarya. Sehubungan dengan hal tersebut bagaimana karyawan dapat bekerja dengan sebaik mungkin dan karyawan mempunyai motivasi yang tinggi
dalam menyelesaikan pekerjaan dengan adanya pemberian insentif serta kedisiplinan yang tinggi berdasarkan tingkat absensi. Maka penelitian ini bertujuan untuk menunjukkan signifikasi pengaruh
tingkat absensi dan insentif terhadap produktivitas kerja karyawan. Dalam menganalisa data digunakan analisis deskriptif, kemudian analisis regresi linier sederhana dan analisis regresi parsial menunjukkan bahwa variable Tingkat Absensi (X1) berpengaruh terhadap Produktivitas Kerja
Karyawan pada PT. Dekor Asia Jayakarya dengan nilai probabilitas sebesar 0,015. Sedangkan variabel Insentif (X2) berpengaruh terhadap Produktivitas Kerja Karyawan pada PT. Dekor Asia Jayakarya dengan nilai probabilitas sebesar 0,008. Variabel Tingkat Absensi dan Insentif
berpengaruh secara simultan terhadap Produktivitas Kerja Karyawan pada PT. Dekor Asia Jayakarya dengan koefisien determinasi sebesar 42,5%. Berdasarkan hasil penelitian ini disimpulkan bahwa faktor Tingkat Absensi merupakan variabel yang paling dominan berpengaruh
terhadap Produktivitas Kerja Karyawan pada PT. Dekor Asia Jayakarya.
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Kata Kunci : absensi, insentif, produktivitas kerj
PENGARUH PENGETAHUAN PERPAJAKAN, TINGKAT PENDIDIKAN, DAN SANKSI ADMINISTRASI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (Studi Kasus Pada Kantor Dinas Pendapatan Daerah Kabupaten Sleman)
Get PDFThis study aims to determine the factors that influence compliance in land and building tax payments in the District Sleman.Variabel dependent adherence in this study were paying taxes. The independent variables in this study include knowledge of taxation, education, administrative sanctions. This study used a questionnaire for data collection. Sample research study is registered taxpayers in Revenue Kabupten Sleman.
Analysis of research data using multiple linear regression. The results showed that the variable tax knowledge and administrative penalties positive significant effect on adherence Land And Building Tax payments while the education variable does not affect the compliance of land and
building tax payments.
Keywords: knowledge of taxation, education, administrative sanctions, Compliance
PENGARUH MOTIVASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA BAGIAN PROTOKOL PEMERINTAH KOTA YOGYAKARTA
Get PDFThis study aims to: 1). To determine the effect of motivation that carried on Improved employee performance protocol Section Yogyakarta City Government. 2). To determine the effect of employee performance on the part of Yogyakarta City Government Protocol. 3). To determine the effect of leadership style on the part of the Government of Yogyakarta City Protocol.
The population in this study is an employee at the Yogyakarta city government protocol of 40 people. Samples taken are all employees of the protocol section using sampling techniques, namely Saturated samples representing the entire amount of the population.
Based on the results obtained by the regression equation is: Y = 0.244X1 + 0.671X2. Based on the analysis of statistical data, indicators in this study are valid and variables are reliable. In the classic assumption test, regression models multikolonieritas free, there is no heteroscedasticity, and the normal distribution.
Through the results of the calculations have been done obtained t value of 2.072 with a significance level of 0.045 is the result of less than 0.05, which means that the hypothesis in this study receive and reject Ho Ha. In this test proved statistically that work motivation has positive influence on employee performance. Through the results of the calculations have been done obtained t value of 5.694 with a significance level of 0.000 is the result of less than 0.05, which means that the hypothesis in this study receive and reject Ho Ha. In this test is statistically proven that leadership has positive inflence on employee performance.
The most powerful influence on employee performance on the protocol of Yogyakarta city government leadership is a variable that is equal to 0,671.
The results of this study are: 1). Motivation has positive influence on employee performance. 2). Leadership style has positive influence on employee performance. 3). Motivation and leadership styles affect the performance of employees in the city of Yogyakarta government protocol.
Key words: motivation, leadership style and performance
PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)
Get PDFRegional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a
performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives.
Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations.
Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDP