Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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ANALISIS PENGARUH KUALITAS LAYANAN, KUALITAS FUNGSIONAL, DAN KUALITAS TEKNIKAL TERHADAP KEPUASAN PELANGGAN (STUDI KASUS PADA SUZUKI MEDAN JAYA GROUP JL. KATAMSO NO 78 YOGYAKARTA)
This research aims to determine the effect of service quality , functional
quality , and technical quality of the service user customer satisfaction Suzuki motorcycle servicing of Medan Jaya Group Yogyakarta. This research is a quantitative study descriptive research type. There are three independent variables , namely the quality of service, functional quality, and technical quality. While the dependent variable is customer satisfaction. The population in this study is customer of Suzuki Medan Jaya Group service motorcycle Katamso Number 78 Yogyakarta. Sample of 100 respondents using accidental sampling approaches.
Based on the analysis of data obtained the following results : There is a
simultaneous influence between the variables of service quality, functional quality, and technical quality of the service user customer satisfaction of Suzuki motorcycle servicing Medan Jaya Group Yogyakarta, the significant value of 0.000, with a regression equation Y = 0.148 X1 + 0.576 0.251 X2 + X3. There is a significant effect of the variable quality of service to customer satisfaction of Suzuki Motorcycle Medan Jaya Group Yogyakarta services with t value 2.359 with a significance value of 0.02. There is a significant effect of the variable functional quality to customer satisfaction of Suzuki Motorcycle Medan Jaya Group Yogyakarta services with t value 7.772 with a significance value of 0.000 . There is a significant effect of the variable technical quality to customer satisfaction of Suzuki Motorcycle Medan Jaya Group
Yogyakarta services with t value 3.400 with significant value of 0.001 . Great contribution value of 69.4 % while the remaining 30.6 % is influenced by other factors . The results of the analysis using stepwise method showed that the functional quality dimension (X2) has the most dominant effect on customer satisfaction (Y) with a value of 10,017 t and a significant level of 0.000.
Key words : quality of service , functional quality , technical quality and customer satisfaction
ANALISIS PENGARUH BUDAYA KERJA, JAMINAN SOSIAL DAN LOYALITAS KARYAWAN TERHADAP KINERJA DI PT.GARUDA INDONESIA YOGYAKARTA
This study aims: 1) To determine the effect of work culture on employee performance in PT.Garuda Indonesia Yogyakarta. 2) To determine the effect of Social Security on the performance of employees in PT.Garuda Indonesia Yogyakarta. 3) To determine the effect of loyalty to performance employee in PT.Garuda Indonesia Yogyakarta. 4) To determine the effect work culture, social security and loyalty to performance ticketing staff in PT.Garuda Indonesia Yogyakarta. This study used an explanatory research approach to the 80 respondent, employees of the ticketing operation in PT.Garuda Indonesia Yogyakarta. Sampling was done by using census. Data collection techniques in this study using questionnaire. The data obtained were analyzed quantitatively using analytical tool multiple linear regression.Based on the research result, obtained byregression equation is :Y = 0.175 X1 + 0.852 X2 + X3 0176 . Culture Employment, Social Security and Loyalty affect to performance of the performance ticketing staffin PT.Garuda
Indonesia Yogyakarta.
Key words: Culture Employment, Social Security, Loyalty, Performance
PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, TINGKAT SUKU BUNGA, DAN INFLASI TERHADAP RETURN SAHAM PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2012
Penelitian ini dimaksudkan untuk menguji pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE), tingkat suku bunga, dan inflasi terhadap return saham perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Variabel independen yang digunakan adalah Debt to Equity Ratio (DER), Return On Equity (ROE), tingkat suku bunga, inflasi dan variabel dependen return saham. Tujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE), tingkat suku bunga, dan inflasi terhadap return saham perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia.
Populasi dalam penelitian ini adalah perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) dengan waktu amatan tahun 2007 sampai dengan tahun 2012. Data yang digunakan dalam penelitian ini diperoleh dari Indonesia Capital Market Directory (ICMD) dan Bank Indonesia. Metode analisis data yang digunakan
adalah regresi linier berganda, sementara uji hipotesis menggunakan uji simultan (Uji F) untuk menguji pengaruh variabel secara bersama-sama dan uji t dengan tingkat signifikansi 5% untuk menguji pengaruh variabel secara parsial.
Berdasarkan hasil pengujian, diperoleh hasil secara simultan Debt to Equity Ratio (DER), Return On Equity (ROE), tingkat suku bunga, dan inflasi berpengaruh terhadap return saham perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia, sedangkan secara parsial Debt to Equity Ratio (DER), tingkat suku bunga, dan inflasi berpengaruh negatif dan signifikan, Return On Equity (ROE) berpengaruh positif signifikan terhadap return saham perusahaan subsektor property dan real estate. Kemampuan prediksi dari keempat variabel tersebut terhadap return saham adalah 15,5% sebagaimana ditunjukkan oleh besarnya adjusted R2, sedangkan sisanya dipengaruhi oleh faktor lain yang tidak dimasukkan ke dalam model penelitian.
Kata kunci: Return Saham, Debt to Equity Ratio (DER), Return On Equity (ROE), Tingkat Suku Bunga, Inflas
ANALISIS PERBEDAAN ABNORMAL RETURN DAN VOLUMEPERDAGANGAN SAHAM SEBELUM DAN SESUDAH PILPRES 9 JULI 2014 (STUDI KASUS PERUSAHAAN MILIK BAKRIE GROUP DAN MNC GROUP)
The purpose of this study to analyze the differences abnormal return and trading volume activity before and after pilpres 9 July 2014, at the company Bakrie Group and MNC Group. The results show: (1) There are no differences in average abnormal return before and after pilpres 9 Juli
2014 on the company Bakrie Group and MNC Group.The absence of a difference is becausereaction IDX to the pilpres 9 July 2014 is instantaneous and not prolonged. (2) There are no differences inaveragetrading volume activitybefore and after pilpres 9 Juli 2014 on the company Bakrie Group, but there are differences in average trading volume activitybefore and after pilpres 9 July 2014 on the companyMNC Group. The discrepancies in the company MNC Group is because investors MNC Group took profit rollicking tacking. While no differences in the company Bakrie Group is because investors Bakrie Group are not bothered by pilpres 9 July 2014. (3) The Company is more affected by pilpres 9 July 2014 is a company owned by MNC Group.
Keywords: Abnormal Return,TradingVolumeActivity, Pilpres 9 July 2014
THE INFLUENCE OF APPLICATION OF MODERNIZATION IN TAXATION ADMINISTRATION SYSTEM TOWARD THE LEVEL OF TAX PAYER COMPLIANCE (Study of KPP Pratama Bantul Individual Tax Payers)
This study aimed to analyze the effect of the implementation of the modernization of the tax administration system of the level of compliance of individual taxpayers in the Tax OfficeBantul Yogyakarta. This study uses judgment sampling and survey method with a
questionnaire to collect data. Respondents were sampled in this study is the individual taxpayer listed on the Tax Office Bantul Yogyakarta . Analysis of research data using simple regression with SPSS 16.0
Based on the analysis of the individual results of hypothesis testing shows that the t value for the modernization of the tax administration system variable (X) on tax compliance ( Y ) of 6.329 , mean t count > t table ( 6.329 > 1.991 ) , had a significance level of 0.000 for the level significance smaller than 0.05 , it means that this study shows the modernization of the tax administration system variables significant positive effect on tax compliance
Keywords : Modernization of the system of tax administration , tax compliance, tax administratio
PENGARUH SOSIALISASI PEMERINTAH DAN KEPEMIMPINAN LURAH TERHADAP KESADARAN MASYARAKAT MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN SENDANGSARI, PAJANGAN, BANTUL, DAERAH ISTIMEWA YOGYAKARTA
This research was conducted to test the effect of a Government socialization variables and the leadership of the head of the tax paying public awareness of Earth and the buildings in the Sendangsari village, Pajangan, Bantul, Yogyakarta. This research use the dependent variable i.e. public awareness while the independent variable i.e. socializing the Government and the leadership of the head. The sampling technique used was purposive sampling. Purposive sampling technique (sample aims) is the technique of sampling conducted by taking samples and populations based on a certain criteria. Samples are only taken on the
territory of Sendangsari Village, Pajangan, Bantul, Yogyakarta. Data collection procedure using a questionnaire which was distributed for community taxpayers are filled by private persons. Analytical techniques used are multiple regression with SPSS 16.0 tools.
Based on the analysis of the data and the results of hypothesis testing on this research it can be concluded that the socialization of Government and the leadership of the head of influential positive significantly to the level of community awareness of paying taxes and the buildings, the ability of the regression equations in this research, to explain the magnitude of the variations that occur in variable 86.4%, 13.6% while explained by other variables not described by the researchers.
Key words: Socialization of the Government, the leadership of the head, and the awareness of paying taxes and building
ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN
This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue.
This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency .
Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD )
HUBUNGAN ANTARA PERSEPSI KEPEMIMPINAN MANAGER DENGAN KOMITMEN AFEKTIF KARYAWAN KOKAPURA AVIA
The study was conducted with the aim of knowing the empirical correlation or relationship between perception of manager leadership with employee affective commitment. Methods of data collection in this study using a scale consisting of affective commitment and
leadership perception manager.
This study was conducted with employees Kokapura Avia total population of 215 people, with 60 employees who have worked a minimum of 1.5 years as a sample and has minimum education senior high school. Sampling technique using proportional sampling method.
Based on the results obtained from the correlation test showed that there is a positive and significant relationship between perceived leadership manager and employee affective commitment . Kokapura Avia Yogyakarta is indicated by the calculated correlation coefficient r = 0.618 with a significance level of p = 0.000 correlation. This means that the
more positive employee perceptions of manager leadership, the higher employee's commitment to the company where he worked.
Keywords: Employee Affective Commitment, Perceptions, Manager Leadershi
ANALISIS KELAYAKAN TARIF AIR BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMER 23 TAHUN 2006 DATA TAHUN 2009 S.D 2012 STUDY KASUS DI PDAM TIRTA DHARMA KABUPATEN SLEMAN
Sleman is Badan Usaha Milik Daerah engaged in water services . Apart from being required to be able to meet the water needs of the customer , PDAM Sleman should be wise in determining water rates are economically viable in order to cover expenses incurred to earn
the income . Therefore, analysis of water rates is needed to support revenue growth and taps in accordance with Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 article 5 paragraf 1of the PDAM revenues must meet cost recovery principle (full cost recovery ) .
In examining the water use rate formula of Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 and the data used is the financial statement data PDAM Sleman 2009 till 2012. The calculations show the basic water rates , low rates , and the rates prevailing on the taps
full Sleman not meet the principle of full cost recovery.
From the results of the study also note that the rate of water from PDAM Sleman 2009 data up to 2012 have not been economically viable because they can not cover the entire cost of business or do not meet the principle of full cost recovery.
Keyword: full cost recovery, cost of business, price of wate
DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK
This article discuss about the impact of e-tax invoice as the new tax aplication launched by the Directorate General of Taxation . In this article, we will explain about several rules that related to the main topic and Theory Acceptance Model (TAM). Explanation includes several factors which indicated influencing taxpayer behavior in e-tax invoice usage. Those
factors are perceived usefulness, perceived ease of use, perceived of Fairness and trust, Norms, attitude, and behavioral intention.
Key Words: e-tax invoice, theory acceptance model (TAM), and Tax compliance