Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH PERSEPSI KEMUDAHAN, KEBERMANFATAN DAN RESIKO TERHADAP PENGGUNAAN PEER to PEER LENDING BERBASIS SYARIAH
No full textThe current industrial era has been referred to as the industrial revolution 4.0, in which technological developments are growing very rapidly. Now the industrial revolution has reached stage four or what we know as the industrial revolution 4.0 which has fundamentally changed the digital revolution, ways of thinking, ways of living, how to socialize with people around the world (Prajanto & Pratiwi, 2019). There are three factors that can influence the decision in the selection of sharia-based peer to peer lending services, including the perception of convenience, the perception of usefulness, and the perception of risk. This study aims to determine whether there is a significant influence between perceived convenience, perceived usefulness, and perceived risk on the use of -based peer to peer lending sharia for students studying in Yogyakarta. This research is a quantitative research that is a research procedure that generate descriptive data based on the results of quantitative analysis on the research variables, namely the perception of convenience, the perception of usefulness, and the perception of risk on the use of sharia-based peer to peer lending.The sample in this study were students who were taking study in Yogyakarta with the number of samples used as much as 100 respondents obtained through google form and processed using the IBM SPSS version 20 tool. The results of this study shows 1) the perception of convenience does not have a significant effect on the use of sharia-based peer to peer lending, 2) the perception of usefulness has a significant effect on the use Sharia-based peer to peer lending 3) the perception of risk has a significant effect on the use Sharia-based peer to peer lendingThe current industrial era has been referred to as the industrial revolution 4.0, in which technological developments are growing very rapidly. Now the industrial revolution has reached stage four or what we know as the industrial revolution 4.0 which has fundamentally changed the digital revolution, ways of thinking, ways of living, how to socialize with people around the world (Prajanto & Pratiwi, 2019). There are three factors that can influence the decision in the selection of sharia-based peer to peer lending services, including the perception of convenience, the perception of usefulness, and the perception of risk. This study aims to determine whether there is a significant influence between perceived convenience, perceived usefulness, and perceived risk on the use of -based peer to peer lending sharia for students studying in Yogyakarta. This research is a quantitative research that is a research procedure that generate descriptive data based on the results of quantitative analysis on the research variables, namely the perception of convenience, the perception of usefulness, and the perception of risk on the use of sharia-based peer to peer lending.The sample in this study were students who were taking study in Yogyakarta with the number of samples used as much as 100 respondents obtained through google form and processed using the IBM SPSS version 20 tool. The results of this study shows 1) the perception of convenience does not have a significant effect on the use of sharia-based peer to peer lending, 2) the perception of usefulness has a significant effect on the use Sharia-based peer to peer lending 3) the perception of risk has a significant effect on the use Sharia-based peer to peer lendin
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDAL ALUMUNIUM INDUSTRI, TBK
No full textThis study aims to identify and analyze the financial statements to assess the financial performance of PT. Indal Aluminum Industry, Tbk.
This research is a descriptive type using a research instrument in the form of a list of tables. The population used in this study is the entire financial statements of PT. Indal Aluminum Industri, Tbk since being listed on the IDX from 1994 to 2022, namely for 28 years. The sample in this study is the financial statements of PT. Indal Aluminum Industri, Tbk for 10 years, from 2013 to 2022. The sampling technique used in this study was a purposive sampling technique for data collection using documentation and literature study. The data analysis technique uses percomponent ratio analysis and One Sample t-tes).
The results showed that the liquidity ratio as measured by the Current Ratio (CR) was in a bad predicate or <200%, the solvency ratio as measured by the Debt To Asset Ratio (DAR) was in a bad predicate or > 35%, the profitability ratio as measured with Return On Equity (ROE) being in a bad predicate or <40%, the activity ratio as measured by Fixed Assets Turnover (FATO) is in a bad predicate or <5 times
PENGARUH PROFITABILITAS, HARGA SAHAM, DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 PERIODE 2018-2021
No full textPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, harga saham, dan earning per share terhadap nilai perusahaan infrastruktur yang terdaftar di JII 70 periode 2018- 2021. Pendekatan penelitian yang digunakan dalam penelitian adalah pendekatan kuantitatif didasarkan pada sifat data bentuk numerik, dengan menggunakan pendekatan deskriptif dan induktif, penelitian yang beralih dari paradigma teoritis ke data, kemudian teori yang digunakan diakhiri dengan penerimaan atau penolakan. Populasi penelitian sebanyak 70 perusahaan yang terdapat dalam JII70 periode tahun 2018- 2021, diperoleh 10 sampel penelitian yaitu perusahaan infrastruktur dalam JII70. Sumber data dalam penelitian adalah data sekunder. Penelitian ini menggunakan software Eviews versi 9 sebagai alat penguji data. Analisa regresi data panel diterapkan untuk melakukan analisis pengaruh perubahan variabel independen terhadap variabel dependen. Jenis penelitian ini adalah asosiatif bertujuan untuk menganalisis hubungan yang memiliki pengaruh antara dua variabel atau lebih. Hasil penelitian menemukan bahwa profitabilitas dan harga saham memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan earning per share memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan. Profitabilitas, harga saham, dan earning per share secara bersama-sama memiliki pengaruh yang signifikan terhadap nilai perusahaan
PENGARUH PENEMPATAN, TUNJANGAN KINERJA, DAN KESEMPATAN BERKARIR TERHADAP KEPUASAN KERJA PEGAWAI DI KANTOR PELAYANAN PAJAK PRATAMA BANGKALAN
No full textThis study aims to examine the effect of placement, performance benefits, and career opportunities on employee job satisfaction at work.
The sample in this study were 79 employees at the Bangkalan Tax Service Office. The analytical tool used is multiple linear regression. The data processing application uses SPSS version 20.
The results show that simultaneously by using the F test, the variables between placement, performance benefits, and career opportunities affect employee job satisfaction, while partially by using the t test, placement variables, performance benefits, and career opportunities have a significant effect on employee job satisfaction at KPP Pratama Bangkalan
 
THE ROLE OF COMPENSATION IN IMPROVING EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS AN INTERVENING VARIABLE
No full textHuman resources of a company are an important element. To promote strong employee performance, pay and encourage work motivation are necessary. On work motivation acting intervening variables, the aim of this study was to ascertain how salary affects employee performance. 37 individuals were included in the sample through saturation sampling or census. Both questionnaires and interviews were used to collect data. The Classical Assumption Test and the Path Analysis Test are the data analysis techniques used. The findings of this study show that salary has a direct impact on employee performance as well as an indirect impact through work motivation
ANALISIS PERBEDAAN PERSEPSI ENVIRONMENTAL KNOWLEDGE DALAM PERPEKTIF GENDER GENERASI Z DEMI MENDUKUNG TERCAPAINYA SUSTAINABLE CONSUMPTION BEHAVIOR
No full textIsu global warming telah banyak dibahas berbagai bidang. Beberapa tindakan juga telah dilakukan untuk mengurangi dampak negatif dari global warming itu sendiri. Dalam konteks manajemen, salah satu topik hangat untuk mengurangi dampak negatif tersebut adalah mengenai perilaku konsumen terutama perilaku konsumsi berkelanjutan. Para ahli percaya hal ini dapat menjadi solusi yang baik dimasa depan. Maka untuk mencapai hal tersebut, perlu pengetahuan yang cukup mengenai lingkungan atau environmental knowledge agar bumi kita terjaga oleh siapapun kita baik laki-laki maupun perempuan. Tujuan penelitian ini adalah untuk mengetahui perbedaan environmental knowledge ditinjau dalam perspektif gender pada Generasi Z. Penelitian ini menggunakan metode kuantitatif. Unit analisis individu. Populasi WNI yang sudah menggunakan produk berkelanjutan atau ramah lingkungan dengan rentang usia termasuk dalam Generasi Z. Data primer didapat dari pengisian kuesioner. Teknik penentuan sampel yang digunakan adalah accidental sampling. Hal uji didapatkan data tidak normal (statistika non parametrik) sehingga dilakukan uji beda mann whitney. Hasil penelitian menyatakan bahwa terdapat perbedaan environmental knowledge antara laki-laki dan perempuan pada Generasi Z.The issue of global warming has been widely discussed in various fields. Many things are being done to reduce the negative impacts of global warming itself. In the management context, one of the hot topics for reducing negative impacts is consumer behavior, especially sustainable consumption behavior. Experts believe this could be a good solution in the future. So to achieve this, we need sufficient knowledge about the environment so that our earth is protected by whoever we are, both men and women. The aim of this research is to determine differences in environmental knowledge from a gender perspective in Generation Z. This research uses quantitative methods. Individual unit of analysis. The population of Indonesian citizens who have used sustainable or environmentally friendly products with an age range included in Generation Z. Primary data was obtained from filling out questionnaires. The sampling technique used was accidental sampling. The test results showed that the data was not normal (non-parametric statistics) so a Mann Whitney difference test was carried out. The research results state that there are differences in environmental knowledge between men and women in Generation Z
PENGARUH PROFITABILITAS, TAX AVOIDANCE DAN LEVERAGE DALAM MEMPREDIKSI FINANCIAL DISTRESS
No full textFinancial distress is a decline in financial condition that occurred in a company before the onset of bankruptcy. The research was conducted to find out how much profitability, tax avoidance and leverage are affected by the financial distress in the banking companies listed on the Indonesia Stock Exchange in the year 2014-2017. The sampling techniques in this study used purposive sampling methods. The method used in analyzing data is logistic regression. The results showed that the profitability ratio had significant negative effect on predicting the financial distress. While the tax avoidance and leverage significantly positively affect the predicting of financial distress.
 
PENGARUH KOMISARIS INDEPENDEN, KUALITAS AUDIT, PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi dan Industri Dasar Kim
No full textOptimalisasi penerimaan pajak di Indonesia saat ini masih terus diupayakan melihat rendahnya tingkat penerimaan pajak. Salah satu di antara factor penyebabnya adalah banyak perusahaan yang melakukan penghindaran pajak untuk mengurangi beban pajak perusahan miliknya. Tujuan penelitian ini adalah untuk mengetahui pengaruh dewan komisaris independen, kualitas audit, profitalibitas, leverage, dan sales growth terhadap penghindaran pajak, secara simultan dan parsial. Penelitian ini dilakukan dengan data yang diambil dari laporan keuangan tahunan perusahaan manufaktur yang secara periodik mengeluarkan laporan keuangan dengan tahun buku berakhir tanggal 31 desember dan memiliki kelengkapan data sesuai kriteria sampel selama periode penelitian yaitu periode tahun 2014 – 2018. Banyakanya sampel dalam penelitian ini adalah 45 yang terdiri dari 9 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pendekatan dalam penelitian ini adalah kuantitatif dengan bentuk asosiatif. Adapun metode uji kualitas data yang digunakan adalah Uji Statistik dan Uji Asumsi Klasik dengan menggunakan SPSS 22. Hasil penelitian menunjukkan kepada dua hal, (1) secara simultan komisaris independen, kualitas audit, profitabilitas, leverage, dan sales growth memberi pengaruh signifikan terhadap penghindaran pajak dan (2) secara parsial, masing-masing variable tidak berpengaruh terhadap penghindaran pajak kecuali leverage yang memberi pengaruh positif signifikan.Optimalisasi penerimaan pajak di Indonesia saat ini masih terus diupayakan melihat rendahnya tingkat penerimaan pajak. Salah satu di antara factor penyebabnya adalah banyak perusahaan yang melakukan penghindaran pajak untuk mengurangi beban pajak perusahan miliknya. Tujuan penelitian ini adalah untuk mengetahui pengaruh dewan komisaris independen, kualitas audit, profitalibitas, leverage, dan sales growth terhadap penghindaran pajak, secara simultan dan parsial. Penelitian ini dilakukan dengan data yang diambil dari laporan keuangan tahunan perusahaan manufaktur yang secara periodik mengeluarkan laporan keuangan dengan tahun buku berakhir tanggal 31 desember dan memiliki kelengkapan data sesuai kriteria sampel selama periode penelitian yaitu periode tahun 2014 – 2018. Banyakanya sampel dalam penelitian ini adalah 45 yang terdiri dari 9 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pendekatan dalam penelitian ini adalah kuantitatif dengan bentuk asosiatif. Adapun metode uji kualitas data yang digunakan adalah Uji Statistik dan Uji Asumsi Klasik dengan menggunakan SPSS 22. Hasil penelitian menunjukkan kepada dua hal, (1) secara simultan komisaris independen, kualitas audit, profitabilitas, leverage, dan sales growth memberi pengaruh signifikan terhadap penghindaran pajak dan (2) secara parsial, masing-masing variable tidak berpengaruh terhadap penghindaran pajak kecuali leverage yang memberi pengaruh positif signifikan
Jurnal Akuntansi Pajak Pengaruh Kontribusi Pariwisata Terhadap pengembangan Sektor Wisata
No full textThe purpose of this study was to determine the effect of tourism contributions consisting of hotel taxes, parking taxes, restaurant taxes and entertainment taxes on the development of the tourism sector.
The subjects in this study were BKAD Bantul and the Bantul Tourism Office, while the objects consisted of hotel taxes, parking taxes, restaurant taxes and entertainment taxes as well as the development of the tourism sector. The statistical method used is multiple linear analysis including the f test and t test with data processing using SPSS Version 16.0. The results showed that the hotel tax, parking tax and entertainment tax did not have a significant effect on the development of the tourism sector, while the restaurant tax had a significant effect on the development of the tourism sector. The results of the research simultaneously show that hotel tax, parking tax, restaurant tax and entertainment tax have a significant effect on the development of the tourism sector by 41.5% while the remaining 58.5% is influenced by other variables.
Keywords: Hotel Tax, Parking Tax, Restaurant Tax, Entertainment Tax, Tourism Sector DevelopmentTujuan penelitian ini adalah untuk mengetahui pengaruh kontribusi pariwisata yang terdiri dari pajak hotel, pajak parkir, pajak restoran dan pajak hiburan terhadap pengembangan sektor wisata.
Subyek dalam penelitian ini adalah BKAD Bantul dan Dinas Pariwisata Bantul sedangkan obyeknya terdiri dari pajak hotel, pajak parkir, pajak restoran dan pajak hiburan serta pengembangan sektor wisata. Metode statistik yang digunakan adalah analisis linear berganda meliputi uji f dan uji t dengan olah data menggunakan SPSS Versi 16.0. Hasil penelitian menunjukan bahwa pajak hotel, pajak parkir dan pajak hiburan tidak berpengaruh signifikan terhadap pengembangan sektor wisata sedangkan pajak restoran berpengaruh signifikan terhadap pengembangan sektor wisata. Hasil penelitian secara simultan menunjukan bahwa pajak hotel, pajak parkir , pajak restoran dan pajak hiburan berpengaruh signifikan terhadap pengembangan sektor wisata sebesar 41,5 % sedangkan sisanya 58,5% di pengaruhi oleh variabel lain.
Kata Kunci : Pajak Hotel, Pajak Parkir, Pajak Restoran, Pajak Hiburan, Pengembangan Sektor Wisat
PENGARUH KUALITAS PELAYANAN TERHADAP MINAT KUNJUNG PADA RUMAH MAKAN AMPERA 2 TAK CABANG VETERAN BINTARO JAKARTA SELATAN
No full textPenelitian ini bertujuan untuk mengetahui pengaruh reliability, responsiveness, assurance, empathy, dan tangibles terhadap minat berkunjung. Jenis penelitian ini adalah deskriptif kuantitatif dengan metode analisis berganda. Pengumpulan data dengan menyebarkan kuisioner menggunakan accidental sampling sebanyak 100 responden. Hasil penelitian secara parsial menunjukkan bahwa reliability, responsiveness, assurance, empathy, dan tangibles secara langsung berpengaruh terhadap minat berkunjung. Saran dari penelitian ini, Rumah Makan Ampera 2 Tak Cabang Veteran diharapkan kualitas pelayanan terus ditingkatkan dan terus dievaluasi agar kebutuhan dan keinginan konsumen terpenuhi seperti penampilan dan kerapian karyawan, ketanggapan karyawan terhadap masalah yang dihadapi konsumen, dan kemudahan pemesanan makanan.