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JURNAL EKOBIS DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 26559803     EISSN : 26564149     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ekobis Dewantara Fakultas Ekonomi berfokus pada artikel penelitian tentang topik Manajemen Keuangan, MSDM, Manajemen Strategi, dan Manajemen Pemasaran.
Arjuna Subject : -
Articles 346 Documents
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Dan Penerapan Standar Akuntansi Berbasis Akrual Terhadap Kualitas Laporan Keuangan Pengadilan Agama Batam Tri Irma Ningrum
JURNAL EKOBIS DEWANTARA Vol 1 No 8 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

This study aims to examine the effect of human resource quality, utilization of information technology, and the implementation of accrual government-based accounting standards on the quality of financial statements of religious courts of Batam. We the primary data from contains 47 questionnaire The population all employees who work in the religious court of Batam. We use saturated sampling method. We find that multiple linear regression equation is Y = 39,882 + 0,080X1 + 0,0170X2 + 0,477X3 + e. The implementation of accounting standards of government based on accruals has a significant effect on the quality of financial report of religious court of Batam, while the quality of human resources, and the utilization of information technology has no significant effect on the quality of financial report of the religious court of Batam. Keywords: Quality of Human Resources, Utilization of Information Technology, Implementation of Accrual Based Accounting Standards, Quality of Financial Relatif, Religious Count of Qountum
PENGARUH LEADER MEMBER EXCHANGE (LMX) DAN MOTIVASI TERHADAP ORGANISATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA PT. BANK CENTRAL ASIA KANTOR CABANG UTAMA YOGYAKARTA MOHAMMAD ILHAM
JURNAL EKOBIS DEWANTARA Vol 1 No 4 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

The purpose this study was to describe (1) the effect of LMX (Leader Member Exchange) on OCB (Organization Citizenship Behavior), the influence of motivation on OCB (Organization Citizenship Behavior) and (3) the effect of LMX (Leader Member Exchange) dan motivation on OCB (Organization Citizenship Behavior) PT. Bank Central Asia Kantor Cabang Utama Yogyakarta. This study classified as an associative research. Variable of this study are LMX (Leader Member Exchange) (X1), Motivation (X2) and OCB (Organization Citizenship Behavior) (Y). The population are 345 employess of PT. Bank Central Asia Kantor Cabang Utama Yogyakarta. and used 185 employess as the sample. Data colletion using questionare with probaility sampling with aksidental sampling method. This study used multiple regresion analys by the F-test and T-test and the classical assumption tes are normality test, multicollinearity test and heteroscedasticity. The result showed: (1) there is positive and significant correlation between LMX (Leader Member Exchange) and OCB (Organization Citizenship Behavior) the result of regression are β=0.121 and sig. 0.020 (0.020<0,05), (2) there is positive and significant correlation between motivation and OCB (Organization Citizenship Behavior) with β=1.254 sig. 0.000 (0,000<0.05). Value of coefficient determination (R2) is equal to 0.475 or 47,5% mean OCB variable influenced by LMX (Leader Member Exchange) and motivation the different are influenced by another factor.
Analisis Pengaruh Kualitas Produk, Kualitas Pelayanan Dan Nilai Pelanggan Terhadap Kepuasan Pelanggan (Studi pada Pelanggan UD Layur Sakti Pantai Baron Gunungkidul) Ari Nurmanto
JURNAL EKOBIS DEWANTARA Vol 1 No 2 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

The purpose of this research is to know (1) the influence of product quality to customer satisfaction, (2) influence of service quality to customer satisfaction, and (3) influence of customer value to customer satisfaction UD Layur Sakti Pantai Baron Gunungkidul.This research uses quantitative research type. The population in this study is all customers UD Layur Sakti. Respondents in this study amounted to 105. This research uses sampling method that is non probability sampling. Data collection method used questionnaire, while data analysis technique using multiple regression analysis supported by coefficient of determination (R2) and partial test (t test) and classical assumption test consist of multicolinearity test, heteroscedasticity test and normality test.The results obtained by regression equation Y = 0,734 + 0,439 X1 + 0,263 X2 + 0,260 X3 + e. Individually show that (1) product quality (X1) have positive and significant effect to customer satisfaction (Y) with t value 5,146> 1,982. (2) Variable of service quality (X2) have positive and significant effect to customer satisfaction (Y) with t value 2,817> 1,982. (3) Variable of customer value (X3) have positive and significant effect to customer satisfaction (Y) with t value 3,923 <1,982. Keywords: Product Quality, Service Quality, Customer Value and Customer Satisfaction
PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KESADARAN PESERTA DIDIK DENGAN PROGRAM TAX GOES TO SCHOOL SEBAGAI VARIABEL MODERATING Afiah Nuraida
JURNAL EKOBIS DEWANTARA Vol 1 No 6 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

This study aimed to examine to the influence of socialization of taxation to the awareness learners early age in understanding the knowledge of taxation. The Tax Goes To School Programe as a variable that can strengthen or weaken the influence of socialization on taxation against the awareness of learners to understand the knowledge of taxation. The nature of this research is descriptive research with quantitative approach and the use of primary data types. This research was done in the scope of the 1 Banguntapan Bantul Senior High School. The questionnaire was distributed to 100 respondents and data that can be processed are 93 questionnaires. The method of data analysis in this study using simple regression and test the difference in the absolute. The results of the study that the socialization of taxation have a positive effect on the awareness of learness early age indicated by the value of t count of 8,269 with the level of the significance of 0,000. The Tax Goes To School Programe is not able to strengthen the influence of socialization of taxation to the awareness learnes early age indicated by the value of t count of 0,041 with the level of the significance of o,967, so that the Tax Goes To School Programe is homologizer moderating variable.
Pengaruh Ability, Satisfaction, and Trust Terhadap Consumer Loyalty Pada Situs Jual Beli Online OLX di Yogyakarta Cartessia Zoura Geobeta
JURNAL EKOBIS DEWANTARA Vol 1 No 12 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

This study was conducted to determine the influence of ability, satisfaction, and trust in consumer loyalty on the online sale site OLX in Yogyakarta . Research location in Yogyakarta. The population of this research is the customer who stayed in Yogyakarta. Sample of 100 respondents were taken using accidental sampling techniques and methods of data collection using questionnaires. Analysis of the data used is descriptive analysis, and multiple regression analysis. The results showed that ability not significantly influence consumer loyalty; satisfaction significantly influence consumer loyalty; and trust significantly influence consumer loyalty.
Pengaruh rasio keuangan terhadap peringkat obligasi pada perusahaan non keuangan di BEI tahun 2013 - 2016 Ninda Novita
JURNAL EKOBIS DEWANTARA Vol 1 No 1 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

This study aims to examine the effect of financial ratios on bond ratings. The financial ratios used include: 1) the influence of current ratio on the rating of bonds 2) the effect of debt to equity ratio on the rating of bonds 3) the effect of return on assets on the rating of bonds on non-financial companies listed on the Stock Exchange 2013-2016. From the result of purposive sampling then got 14 company. This research is classified as quantitative research. The population is a non-financial company listed on BEI and Pefindo in 2013-2016 totaling 62 companies. Data collection method used documentation method, while data analysis technique using multiple linear regression analysis supported by F (F-test) and T (T-test) test and classical assumption test consist of multicolinearity test, normality test, heteroscedasticity test, and autocorrelation test. The results showed that multiple linear regression equations for three variables are Y '= 2,810 - 0,053X1 - 0,199X2 + 0,082 X3, meaning current ratio (X1), Debt to Equity ratio (X2), and Return on Asset (X3) against bond ratings. The magnitude of influence seen from the value of coefficient of determination (R2), the value of coefficient of determination (R2) through regression analysis of 0.533. The result of coefficient of determination shows that current ratio, Debt to Equity ratio, Return on Asset give effect of 53,3% and the rest equal to 47,7% influenced by other factor.
ANALISIS EFEKTIVITAS DAN KOTRIBUSI PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA TAHUN 2012-2016 Noprianto Iwan Putra
JURNAL EKOBIS DEWANTARA Vol 1 No 9 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

The purpose of this research is to know the level of effectiveness and contribution of Land and Building Tax (PBB) and Customs Acquisition of Land and Building Rights (BPHTB) to Local Original Income (PAD) of Yogyakarta Year 2012-2016. This research is descriptive, the data used in this study using quantitative data in the form of secondary data. The technique used in data collection, is by way of documentation. Data analysis techniques are effectiveness and contribution. Data analysis method used in this research is by using descriptive analysis. The level of effectiveness of Land Ownership Tax (PBB) of Yogyakarta Year 2012-2016 as a whole shows an average of 111.596% in the criteria is very effective. The effectiveness of the acceptance of land and building acquisition rights (BPHTB) of Yogyakarta City for 2012-2016 averages 125.44% or is categorized as very effective. The contribution of land and building tax (PBB) to the local revenue (PAD) of Yogyakarta in 2012-2016 averaged 11.29% is categorized as less or low. The contribution of land and building rights tax (BPHTB) of Yogyakarta for 2012-2016 averages 13, 52% in the category of less or low. Keywords: Building Land Tax, Customs Acquisition of Land and Building Rights, Original Revenue.
Pengaruh Bea Perolehan Hak atas Tanah dan Bangunan dan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kota Yogyakarta Sukma Naphasy Pamungkas
JURNAL EKOBIS DEWANTARA Vol 1 No 6 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

This study aims to determine the effect of duty on the acquisition of rights to land and buildings and land and building tax on the city of Yogyakarta yogyakarta The nature of this research is quantitative research. Sources of data used are secondary data obtained from the Agency of Processing and Asset of the City of Yogyakarta. The population in this research is the acceptance of the duty of acquisition of land rights, building revenue and land and building tax and realization of PAD of Yogyakarta city. The sample used is the realization of the duty of acquisition of land and building rights, realization of land tax and building and realization report of PAD of Yogyakarta city. Data analysis in this research use multiple linear regression in SPSS vesi 16.0 program. The results showed that the value of F arithmetic 4.604 is greater than F table 2.90 with significance 0.00 <0.05. This shows that the acquisition of land and building rights (X1) and land and building tax (X2) has an effect simultaneously on PAD of Yogyakarta city. Persial taxes of the earth and buildings (X2) have a significant positive effect on the PAD of Yogyakarta. This is evidenced by significant significance at 0.027 <0.05 and t arithmetic of 2.320> 1.694, although the t value of 1.860> 1.694 is greater but the acquisition of land and building rights (X1) has no effect on the PAD of Yogyakarta. This is evidenced by the significance of 0.072> 0.05.
PENGARUH MOTIVASI INSTRINSIK DAN MOTIVASI EKSTRINSIK TERHADAP PRODUKTIVITAS KERJA KARYAWAN CV. MAJU JAYA kharisma arwandita kurniawan arwandita kurniawan
JURNAL EKOBIS DEWANTARA Vol 1 No 11 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

This study aims to determine motivation motivation and extrinsic motivation on work productivity of CV employees. Fast forward. Based on the results of the research conducted on the variables of intrinsic motivation and extrinsic motivation that are significant to the work productivity of employees both partially and simultaneously.
PENGARUH CORPORAT GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2010 – 2016 zahrah nabilah
JURNAL EKOBIS DEWANTARA Vol 1 No 1 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

The purpose of the research is to describe (1) to find the effect of Managerial Ownership on Financial Performance (2) to find the effect of Institutional Ownership on Financial Performance (3) to find the effect of Financial Performance on Corporate Value (4) to find the effect of Managerial Ownership on Corporate Value (5) to find the effect of Institutional Ownership on Corporate. The sampling technique used is purposive sampling with criteria of LQ45 sector companies continuously enrolled during the period 2010-2015, not resulting in negative earnings, as well as companies having full data of managerial ownership, institutional ownership, PBV and ROA. The analysis technique used is classical assumption test, multiple regression analysis, path analysis, test of coefficient of determination, and hypothesis using t test partially, F test simultaneously with level of significance 5%. From the analysis results show that (1) there is no positive effect of managerial ownership on ROA (2) there is positive influence of institutional ownership to ROA (3) there is positive influence of ROA to PBV (4) there is no positive effect of managerial ownership on PBV (5) there is a positive effect of institutional ownership with PBV (6) there is no positive effect of institutional ownership on PBV through ROA.

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