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INDONESIA
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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PENGARUH PROGRAM TAX AMNESTY, SANKSI PAJAK, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Muhroni Muhroni
JURNAL EKOBIS DEWANTARA Vol 1 No 8 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

The purpose of this study was to describe (1) the influence of tax amnesty variable to the variable of willingness to pay the tax, (2) the influence of tax sanction variable to the variable of taxpayer willingness, (3) the influence of the taxi waiter variable variable to taxpayer willingness variable, (4) from the variable tax amnesty, tax sanction, and the quality of tax service to the variable of willingness to pay taxes together. This research belongs to research type exspos facto. The population is an individual taxpayer who is in the area of Yogyakarta as well as used as a sample of research. Data collection methods used questionnaires, while data analysis techniques used multiple regression analysis supported by F (F - Test) and T (T-Test) test and classical assumption test consisting of multicollinearity test, normality test, heterokedasticity test. The results showed that the linear multiple regression equation for four predictors is Y = 2.917 + 0.366X1 + 0.212X2 + 0.208X3 That is, tax amnesty (x1), tax penalty (X2), and fiscal service quality (X3) tax. The magnitude of influence seen from the coefficient of determination (R2). The value of coefficient of determination (R2) through regression analysis of 0.459. The result of coefficient of determination showed that tax amnesty, tax sanction, and service quality of fiskus give positive influence to the willingness of paying tax equal to 45,9% and the rest equal to 54,1% influenced by other factor.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA DAN DAMPAKNYA PADA KINERJA KARYAWAN (STUDI KASUS PADA BANK BNI 46 KANTOR CABANG PERINTIS KEMERDEKAAN BANDUNG) RISKY CAHYO PRASETYO
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 experiment is to describe (1) the effect of leadership style on job satisfaction at the Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung (2) the effect of work motivation on job satisfaction at the Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (3) the effect of job satisfaction on the performance of employees at Bank BNI 46 Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (4) the effect of leadership style on employee performance at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (5) The effect of work motivation on employee performance in Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung. The results showed that (1) Style of leadership significant positive effect on job satisfaction at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (2) work motivation significant positive effect on job satisfaction at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (3) job satisfaction significant positive effect on the performance of employees at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (4) leadership style is not significant positive effect on the performance of employees at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (5) work motivation is not significant positive effect on the performance of employees at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung.
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP MOTIVASI KARYAWAN BAGIAN PRODUKSI PT. SARIHUSADA GENERASI MAHARDHIKA PLANT YOGYAKARTA Mukhamad Khafid
JURNAL EKOBIS DEWANTARA Vol 1 No 2 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi terhadap motivasikaryawan Bagian Produksi PT. Sarihusada Generasi Mahardhika Plant Yogyakarta. Untukmengetahui pengaruh kepuasan kerja terhadap motivasi karyawan Bagian Produksi PT.Sarihusada Generasi Mahardhika Plant Yogyakarta. Untuk mengetahui pengaruh kompensasidan kepuasan kerja secara simultan terhadap motivasi karyawan Bagian Produksi PT.Sarihusada Generasi Mahardhika Plant Yogyakarta.Variabel penelitian ini adalah kompensasi, kepuasan kerja dan motovasi kerja. Populasidalam penelitian ini yaitu karyawan Bagian Produksi PT. Sarihusada Generasi Mahardhika PlantYogyakarta berjumlah 45 orang, dimana seluruhnya dijadikan sebagai responden penelitian,sehingga teknik pengambilan sampel dinamakan metode sensus. Metode pengambilan datamenggunakan kuesioner. Teknik analisis yang digunakan adalah regresi linier berganda dengantaraf signifikansi 5%.Hasil penelitian menunjukkan hasil analisis data dengan Regresi Berganda diperolehpersamaan regresi Y = 0,533X1 + 0,591X2. Ada pengaruh positif dan signifikan antarakompensasi terhadap motivasi kerja karyawan Bagian Produksi PT. Sarihusada GenerasiMahardhika Plant Yogyakarta, dengan taraf signifikan 5%. Ada pengaruh positif dan signifikanantara kepuasan kerja terhadap motivasi kerja karyawan Bagian Produksi PT. SarihusadaGenerasi Mahardhika Plant Yogyakarta dengan taraf signifikan 5%. Ada pengaruh secarasimultan kompensasi dan kepuasan terhadap motivasi kerja karyawan, dengan taraf signifikan5%. Motivasi kerja dipengaruhi variabel kompensasi dan kepuasan kerja sebesar 39,6%.Sedangkan sisanya sebesar 60,4% dipengaruhi faktor lain.
Pengaruh perencanaan pajak, beban pajak tangguhan, dan leverage terhadap praktik manajemen laba Yogi Saputra
JURNAL EKOBIS DEWANTARA Vol 1 No 6 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

Abstrak The purpose of this study is to determine whether the tax planning, deferred tax burden and leverage to Practice Management Profit in Manufacturing Companies either partially or simultaneously. Data obtained from Annual Report and Financial Report published in Indonesia Stock Exchange which then can be processed. In this study, earnings management is measured by calculating Discretionary Accruals. Tax planning is measured using TRR (Tax Retention Rate), deferred tax expense is measured by total deferred tax expense divided by total assets and leverage measured by debt divided by total assets. The study population consisted of 15 manufacturing companies sub-sector consumer goods and observation period starting in 2012 - 2016. The data used in the study is secondary data and sample selection by purposive sampling method that meets the criteria of the sample. The analytical method used is multiple linear analyst method to test the effect of tax planning, deferred tax burden and leverage to earnings management. Based on the results of hypothesis testing using multiple linear analysis method in this study, it can be concluded partially that the tax planning does not significantly influence earnings management while the deferred tax burden and leverage have a significant effect on earnings management. .
ANALISIS PENGUKURAN KINERJA REKSA DANA SAHAM SEBAGAI SUATU EVALUASI PORTOFOLIO INVESTOR DI PASAR MODAL DENGAN METODE PENGUKURAN SHARPE, TREYNOR, DAN JENSEN Ayu Laksita Widaresti
JURNAL EKOBIS DEWANTARA Vol 1 No 12 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

The purpose of this study was to determine the performance of stock mutual funds analyzed using the Sharpe, Treynor, and Jensen methods. In addition, this study has the aim of knowing which mutual funds have outperform performance and underperform the benchmark. The research period used was 2013-2017. This research belongs to the type of descriptive quantitative research. The population is all stock mutual funds listed on the Indonesia Stock Exchange and published by the Financial Services Authority in the period 2013 - 2017. The sample was determined by purposive sampling technique with the criteria of stock mutual funds. The sample was an active mutual fund during the study period, so that it was obtained 81 equity funds. The results of the study based on the Sharpe method show that the average performance in 2013 found 41 equity funds performing outperforms against the benchmark and 40 underperforms In 2014 there were 47 outperforms and 34 underperforms. In 2015 there were 36 outperforms and 45 underperforms. In 2016 there were 31 performance outperforms and 57 underperforms. In 2017 there were 24 outperforms and 57 underperforms. Based on the Treynor method in 2013, there were 38 outperform and 43 underperform stock mutual funds. In 2014, 61 performed outperform and 20 underperform. In 2015, there were 38 outperforms and 43 underperforms. In 2016 there were 15 outperforms and 66 underperforms. In 2017 there were 19 performance outperforms and 62 underperforms. Based on Jensen's method in 2013 there were 48 performance of outperform stock mutual funds and 33 underperform. In 2014 there were 35 outperform performance and 46 underperform. In 2015 there were 62 outperforms and 19 underperforms. In 2016 there were 22 outperforms and 59 underperforms. In 2017 there were 14 outperforms and 67 underperforms.
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS, BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP MOTIVASI KARYAWAN STASIUN METEOROLOGI KLAS II AHMAD YANI SEMARANG satrio aji prabowo
JURNAL EKOBIS DEWANTARA Vol 1 No 1 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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This study aims to determine the effect of influence leadership style democratic ,organizational culture and compensation on employee motivation Meteorological stationclass II Ahmad Yani. This research is a quantitative research. Variable democratic leadershipstyle, organizational culture, compensation and motivation. The population in this study areClass II Meteorological Station Ahmad Yani represented by one person, namely the Head ofTu as respondents. The data collection is done directly by using a questionnaire containing35 questions. Using data analysis tools and multiple regression. In this study, the number ofsamples (n) = 40 and the amount can be calculated 40-2 df = 38 to df = 38 and alpha = 0.05table obtained r = 0.320, results showed that the multiple linear regression equation is Y = -0,059X1 X2 + 1.068 - 0.039 X3, and alpha = 0.05, thus the democratic leadership style andnot significant negative effect of employee Meteorologo stations class II Ahmad Yanimotivation, Because the value of b1 = -0.059 and sig> 0.05 (0.325 > 0.05), OrganizationalCulture and significant positive effect of employee Meteorologo stations class II Ahmad Yanimotivation, Because the value of b1 = 1.068 and sig <0.05 (0.000 <0.05), and theCompensation negative and not significant of employee Meteorologo stations class II AhmadYani motivation, Because the value of b1 = -0.039 and sig> 0.05 (0.299> 0.05).Simultaneously, the Democratic leadership style, organizational culture and compensationeffect on motivation, because the test results amounted to 765.926 with significant F 0,000.R2 as well as from the results of the Democratic leadership styles, organizational cultureaffects motivation and compensation of 98.3%, this implies that there are other variables thataffect motivation at 1.7%
PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (STUDI KASUS PADA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DAERAH ISTIMEWA YOGYAKARTA YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2013-2015) Davit Hidayatullah
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 of this study was to investigate and determine the financing Murabahah, Mudarabah, Musyarakah and profitability. The population in bank financing syariah people's Special Region of Yogyakarta registered the Financial Services Authority in the period 2013-2015. The study sample consisted of 3 bank syariah financing people PT. BPRS Dana Hidayatullah, PT Barokah Dana Sejahtera and PT. BPRS Madina Mandiri Sejahtera. The sampling technique used purposive sampling. The data in this study tested by statistical test, classic assumption test, and analyzed using multiple regression analysis. This analysis was used to determine whether the financing Murabahah, Mudarabah and Musyarakah effect on profitability either partially or simultaneously. Murabahah, Mudharabah and Musyarakah financing simultaneously have a positive effect on ROE profitability, p-value is 0.001. The p-value is less than the specified level of significance of 5%, In Murabahah financing t test partially have positive effect to ROE known that p-value <α (0,001 <0,05) meaning significant. Mudharabah financing is known that p-value> α (0.403> 0,05), which means no significant effect on ROE. Musyarakah financing is known that the value of p-value> α (0.422> 0.05) which means no significant effect on ROE. Murabahah, Mudharabah and Musyarakah financing to ROE level of 32.4%.
PENGARUH PAJAK, EXCHANGE RATE, TUNNELING INCENTIVE, DAN LEVERAGE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Bela Pratiwi
JURNAL EKOBIS DEWANTARA Vol 1 No 2 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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This study aims to determine the effect of tax, exchange rate, tunneling incentive, and leverage to transfer pricing. Dependent variable in this study is transfer pricing which is proxied with the value from a related party transaction (RPT) of sale. The independent variables in this study are tax, exchange rate, tunneling incentive, and leverage. This study took the secondary data in financial statements or annual reports that have been published by companies in Indonesia Stock Exchange. The population in this study are all the manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. This study took manufacturing companies listed on the Indonesia Stock Exchange as sample, especially the various industry sectors from years 2012-2016. Sampling technique used in this study was purposive sampling method. The total number of sample in this study is 35 firm years from seven companies. The analytical method used was logistic regression analysis using SPSS program version 16. The results of the analysis in this study indicate that tax, exchange rate, and tunneling incentive have no significant effect on transfer pricing, whereas leverage has a significant positive effect on transfer pricing. Keywords: Transfer Pricing, Tax, Exchange Rate, Incentive Tunneling, Leverage.
pengaruh penerapan efiling terhadap kepatuhan wajib pajak dalam menyampaikan SPT tahunan dengan kualitas pelayanan sebagai variabel intervening Rita Ratna sari
JURNAL EKOBIS DEWANTARA Vol 1 No 6 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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This study aims to analyze the effect of efficacy against Taxpayer Compliance with service quality as intervening variable in Gunungkidul Region.This research data is obtained from questionnaire (Primer) which is distributed to the Taxpayer using efiling program in Gunungkidul area. The population of this study is Individual Taxpayers who use efiling in the area of gunungkidul. The sample used in this study were 70 respondents. This research uses analytical path. The results of this study indicate that (1) Application of E-Filling System has a significant effect on service quality satisfaction. This is proven through simple linear regression analysis obtained by R Square value of 0.791, which can be interpreted that the effect of E-Filling System Implementation on Taxpayer Compliance is 79.1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.(2) satisfaction of service quality have a significant effect to taxpayer compliance this is proven through simple linear regression analysis obtained R Square value equal to 0,501 which can be interpreted that the influence of satisfaction of service quality to Taxpayer Compliance is 50,1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05. (3) the application of efiling affect taxpayer compliance significantly influence taxpayer compliance. This is evidenced through simple linear regression analysis obtained R Square value of 0.462 which means that the efiling program to the satisfaction of service quality 46,2%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05(4) efiling program has an effect on compliance through service quality. This is proven through simple linear regression analysis obtained R Square value of 0.560 This shows the efiling program affect taxpayer compliance through service quality satisfaction of 56.0% The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.
PROCEDURAL JUSTICE INFLUENCES, TRANSFORMATIONAL LEADERSHIP STYLE AND WORK MOTIVATION TO THE EMPLOYEE’S LOYALITY Frestiawan Noringgar Jaya
JURNAL EKOBIS DEWANTARA Vol 1 No 11 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Penelitian ini bertujuan untuk meneliti pengaruh keadilan prosedural, gaya kepemimpinan transformasional dan motivasi kerja terhadap loyalitas karyawan. Penelitian ini bersifat kuantitatif. Variable dalam penelitian ini adalah Loyalitas karyawan (Y), Keadilan Prosedural (X1), Gaya Kepemimpinan Transformasional (X2) dan Motivasi Kerja (X3). Populasi dalam penelitian ini adalah seluruh karyawan Yogyakarta yang berjumlah 88 orang. Metode pengambilan sampel menggunakan kuesioner yang telah diuji menggunakan teknik analisis faktor untuk validitas dan cronbach’s alpha untuk reliabilitasnya. Teknik analisis data yang digunakan adalah regresi berganda. Hasil analisis tersebut dapat disimpulkan bahwa Ada pengaruh yang positif dan signifikan keadilan prosedural, gaya kepemimpinan transformasional dan motivasi kerja terhadap loyalitas karyawan.

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