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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Telaah Bisnis Cakrawangsa Bisnis E-JURNAL AKUNTANSI
Suparmono Suparmono
Sekolah Tinggi Ilmu Manajemen YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of Covid-19 on Economic Growth Suparmono Suparmono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v1i24.296

Abstract

The Covid-19 pandemic in Indonesia since March 2020 has had an impact on negative economic growth for two quarters, namely minus 5.2 percent in the second quarter and minus 3.49 percent in the third quarter (yoy). Likewise, the economic growth of Kulon Progo Regency is expected to experience a drastic decline in 2021, after 2019/2019 had the highest growth reaching 18 percent.This article aims to analyze impact the Covid-19 pandemic has on the economy growth of Kulon Progo Regency per economic sector. This article also projections Kulon Progo's economic growth until 2024 using eleven projection methods. From the results of the projections carried out, the Gross Regional Domestic Product (GRDP) of Kulon Progo Regency in 2020 is predicted to slow down due to the Covid-19 pandemic case which affects almost all sectors. However, this decline only occurred in 2020, because in the following year several sectors are predicted to increase in line with the improving situation and operation of infrastructure projects. Several sectors that will increase, such as the transportation and warehousing sectors, due to normal activities at Yogyakarta International Airport (YIA). Based on the optimistic, moderate, and pessimistic scenario, Kulon Progo Regency's economic growth will continue to grow positively. There are two contributions of this research, firstly analyzing the impact of the pandemic and projecting the impact for the next 4 years and secondly, the projection is carried out using the best model of eleven methods.
Determination of Investment Needs to Pursue Growth Targets through Incremental Capital Output Ratio (ICOR) Suparmono Suparmono
Telaah Bisnis Vol 22, No 1 (2021): Juli 2021
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.751 KB) | DOI: 10.35917/tb.v22i1.223

Abstract

This article aims to analyze the effectiveness of investment as measured by the need for investment to produce output at a certain level, which in turn can determine the regional economic growth target. The analytical tool used is the incremental capital output ratio (ICOR) and the determination of economic growth targets. The ICOR value used in this study was calculated using three calculation approaches, namely Lag0, Lag1, and Lag2 data. The data used in this study is data from the economy of the Special Region of Yogyakarta until 2019. The result is that during the research period, there is a correlation between ICOR and economic growth, meaning that the lower the ICOR value, the value of economic growth will also increase. This shows that the effectiveness and efficiency of investment will result in a positive impact on economic growth.
Pengaruh Kualitas Produk, Harga, dan Citra Merek terhadap Keputusan Pembelian Smartphone iPhone pada Mahasiswa STIM YKPN Yogyakarta Ita Evy Widiastuti; Suparmono Suparmono; Muhammad Manar Barmawi
Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa Vol 1, No 1 (2020): April
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/cb.v1i1.130

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh kualitas produk, citra merek, dan harga, baik secara individu maupun secara simulatan, terhadap keputusan pembelian smarthphone iPhone pada mahasiswa STIM YKPN Yogyakarta. Ketiga variabel tersebut merupakan salah satu hal yang sangat diperhatikan konsumen dalam memilih produk smartphone dan terdapat penelitian terdahulu yang menunjukkan tingkat signifikansi ketiga variabel penelitian terhadap keputusan pembelian yang tidak konsisten. Sampel pada penelitian ini dilakukan terhadap 95 mahasiswa STIM YKPN Yogyakarta dengan metode purposive sampling. Metode analisis data dilakukan menggunakan uji t, regresi linear berganda dan analisis koefisien determinasi. Hasil penelitian menunjukkan bahwa kualitas produk, harga, dan citra merek berpengaruh, baik secara parsial maupun secara simultan, terhadap keputusan pembelian. 39,8% variabel keputusan pembelian dijelaskan oleh ketiga variabel tersebut dan sisanya 60,2% dipengaruhi oleh faktor lain.
Pengaruh Kompensasi, Disiplin Kerja, dan Lingkungan Kerja terhadap Kinerja Pegawai Balai Besar Pendidikan dan Pelatihan Ekspor Indonesia Ira Julia Ningsih; Suparmono Suparmono; Diah Astrini Amir
Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa Vol 1, No 1 (2020): April
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/cb.v1i1.124

Abstract

Sumber daya manusia merupakan aset yang sangat berharga bagi penggerak kinerja organisasi. Oleh karena itu, berbagai upaya dilakukan organisasi dalam mencapai kinerja pegwai yang berkualitas. Berdasarkan argumentasi tersebut, penelitian ini menguji pengaruh 3 (tiga) variabel yang diyakini memiliki pengaruh positif bagi kinerja pegawai. Secara spesifik, penelitian ini menguji pengaruh kompensasi, disiplin kerja, dan lingkungan kerja terhadap kinerja pegawai. Pendekatan penelitian yang dilakukan adalah kuantitatif. Pengambilan sampel menggunakan teknik probability sampling. Sebanyak 62 pegawai Balai Besar Pendidikan dan Pelatihan Ekspor Indonesia yang berpartisipasi sebagai responden. Hasil penelitian menunjukkan bahwa kompensasi dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai. Di luar dugaan, lingkungan kerja tidak berpengaruh signifikan terhadap kinerja pegawai. Hasil penelitian ini memperkaya literatur mekanisme pengaruh kompensasi, disiplin kerja, dan lingkungan kerja terhadap kinerja pegawai. Dalam rangka meningkatkan kinerja pegawai, penelitian ini memberikan rekomendasi bagi praktisi agar mengupayakan perbaikan kompensasi, disiplin kerja, dan lingkungan kerja bagi pegawai.
Analisis Empiris Agresivitas Penghindaran Pajak Dalam Konteks Tanggung Jawab Sosial Perusahaan Dan Tata Kelola Perusahaan Rachma Marta Nurdiyani; Junaidi Junaidi; Icuk Rangga Bawono; Suparmono Suparmono
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i08.p18

Abstract

The issue of tax avoidance remains intriguing for further investigation in empirical studies. This research was conducted to re-examine the influence of corporate social responsibility and corporate governance on aggressive practices in tax evasion. The data source is from manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange between 2017 and 2021. This research used 168 companies with a purposive sampling method. Data analysis uses multiple linear regression using statistical software for social sciences. The research results show that the variables of corporate social responsibility, the presence of independent commissioners, and institutional ownership have a significant negative impact on aggressive practices in tax evasion. On the other hand, there is no significant influence of the audit quality variable on tax evasion. Therefore, the higher the level of corporate social responsibility disclosure, the proportion of the presence of an independent board of commissioners, the quality of audits, and the proportion of institutional ownership, the level of aggressive practices in tax evasion tends to decrease. Keywords: Tax Avoidance; Social Responsibility; Ownership, Audit
Co-Authors Diah Astrini Amir Icuk Rangga Bawono Ira Julia Ningsih Ita Evy Widiastuti Junaidi Muhammad Manar Barmawi Rachma Marta Nurdiyani