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Aris Indriyanti, S.Pd., M.Pd.
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INDONESIA
Prima Ekonomika : Jurnal Ekonomi dan Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi YKP
ISSN : 20870817     EISSN : 26214148     DOI : 10.37330/prima-ekonomika
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Prima Ekonomika merupakan jurnal ilmiah berkala tentang ekonomi dab bisnis. Frekuensi terbit setiap 6 bulan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 128 Documents
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PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI RUMAH SAKIT IBU DAN ANAK HARAPAN BUNDA PRINGSEWU LAMPUNG: PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI RUMAH SAKIT IBU DAN ANAK HARAPAN BUNDA PRINGSEWU LAMPUNG Fahlefi, Wilis; Yuliantoharinugroho, Yuliantoharinugroho; Rofik, Mochamad
PRIMA EKONOMIKA Vol. 14 No. 2 (2023): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.156

Abstract

The purpose of this study was to determine the influence of work discipline and work environment on employee performance at the Harapan Mother and Child Hospital, Bunda Pringsewu Lampung. The population in this study was all employees of the Mother's Hospital and Mother's Hope Bunda Pringsewu Lampung, while the sample used a saturated sample where the entire population of 67 people was used as a sample. Data collection was carried out by distributing questionnaires to respondents. Collection technique using SPSS.17. Data analysis uses multiple regression. Based on the results of the study, it was stated that work discipline and work environment have an effect and significant effect on the performance of employees of the Harapan Mother and Child Hospital Bunda Pringsewu Lampung. Keywords : Discipline, Environment and Performance.
The UPAYA STRATEGI PEMASARAN MENGGUNAKAN PENINGKATAN NILAI JUAL JASA PENDIDIKAN: Marketing Prayitno, Dedi
PRIMA EKONOMIKA Vol. 14 No. 2 (2023): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.172

Abstract

The marketing strategy for higher education services in Indonesia, especially in Yogyakarta, now has many challenges. Marketing of educational services is a strategy to increase the selling value of the Academy which is an important element for the quality and progress of the educational level of educational institutions. This scientific article specifically discusses the strategy of higher education in increasing the selling value of the Academy, as well as how to apply the marketing strategy for educational services in increasing the selling value of the "YAB" Academy of Physiotherapy. The author critically examines how the widespread marketing of educational services departs from the initial concept of the Academy as an educational service provider in the health sector and not as a business area in the world of education. The academy as an education service provider needs to learn and have a passion for increasing customer satisfaction because education is a continuous teaching and learning process. Marketing of educational services at the Academy does not mean commercialization, but prioritizes quality education and provides excellent service to stakeholders. Satisfaction with the community which can be useful in increasing the selling point of the Academy
PENGARUH KEBIJAKAN INSENTIF PAJAK, PENERAPAN E-FORM DAN PEMAHAMAN AKUNTANSI TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP PRATAMA, YOGYAKARTA Ulanda, Marzalita Sopa; Maryani, Dwi; Mintarsih, Ratna Ambar
PRIMA EKONOMIKA Vol. 14 No. 2 (2023): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.178

Abstract

This study aims to empirically examine the significant effect of Tax Incentive Policy, E-Form Implementation and Accounting Understanding on Corporate Taxpayer Compliance registered at KPP Pratama, Yogyakarta. The population in this study are corporate taxpayers with normal status registered at KPP Pratama Yogyakarta. Determination of the sample is done by simple random sampling method. The number of samples in this study were 99 taxpayers. The data used in this study is primary data using a questionnaire as a research tool which is distributed directly to respondents or g-form with the link https://bit.ly/KUESIONERSOPA. To determine the magnitude of the relationship of the independent variable to the dependent variable, Multiple Linear Regression analysis was used as a research method with SPSS version 22. The results of this study indicate that the Tax Incentive Policy has no significant effect on Taxpayer Compliance with a significant value of 0.652 > 0.05. Form has a significant effect on Taxpayer Compliance with a significant value of 0.001 <0.05 and Accounting Understanding has a significant effect on Taxpayer Compliance with a significant value of 0.000 <0.05. Meanwhile, simultaneously, Tax Incentive Policy, E-Form Implementation and Accounting Understanding together have a significant effect on Corporate Taxpayer Compliance with a significant value of 0.000 <0.05. The result of the coefficient of determination (R2) shows a value of 0.371, meaning that the variables of Tax Incentive Policy, E-Form Implementation and Accounting Understanding simultaneously affect the Taxpayer Compliance variable by 37.1%. While the remaining 63.9% is influenced by other variables outside this regression equation or variables that are not examined. Keywords : Tax Incentive Policy, E-Form Implementation, Accounting Understanding, Corporate Taxpayer Compliance
PENGELOLAAN DAYA TARIK WISATA NGLANGGERAN PATUK GUNUNG KIDUL: PERSPEKTIF BIDANG HUKUM, EKONOMI, FILSAFAT Nusanto, Tri Suyud; Nurmoko, Aditya Hera; yanti, aris indri; Primawati, Natalia Heni
PRIMA EKONOMIKA Vol. 14 No. 2 (2023): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.181

Abstract

This study aims to analyze the management of tourist attractions in Nglanggeran, Patuk, Gunung Kidul, with a cross-faceted approach to law, economics, and philosophy. Although Nglanggeran has become a popular tourist destination, challenges in effective management of tourist attractions still need to be addressed. In reviewing legal aspects, this study will explore regulations and policies governing tourism management in Nglanggeran, including environmental protection, local community rights, and related permits and regulations. In the economic aspect of tourism, this study will analyze the economic contribution of tourism to local communities, the potential for sustainable economic development, and the economic benefits of the tourism sector. From a philosophical perspective, this study will review the values and principles underlying the management of tourist attractions in Nglanggeran, including ethical and sustainability concepts for the development and maintenance of sustainable tourist destinations. The research method used is a qualitative approach with data collection through field observation, interviews with relevant stakeholders, and document analysis related to tourism law, philosophy, and economics. It is hoped that the results of this study can provide a more comprehensive understanding of the governance of tourist attractions in Nglanggeran and recommendations for improvements in sustainable tourism management. Keywords: tourism attraction management, Nglanggeran, law, tourism economics philosophy
BOUNDED ETHICALITY, BOUNDED RASIONALITY DAN ABSORPTIVE CAPASITY DALAM STRATEGI KOGNITIF MELALUI DESAIN ORGANISASI Aribowo, Fajar; Nakuloadi, Hening; Indriyanti, Aris; Setiawan, Edi
PRIMA EKONOMIKA Vol. 15 No. 1 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i1.204

Abstract

ABSTRACT Strategic cognition is seen as a legitimate field for theory building and empirical research in strategic management. Ethical limitations, limited rationality and the absorptive capacity of a leader can influence organizational strategy. The aim of this research is to identify the influence of bounded ethics, bounded rationality and leader absorptive capacity on cognitive strategies in designing organizations. The review analysis used 10 articles that were considered relevant. The results of the analysis show that the success of cognitive strategies is not only based on intelligence or learning absorption capacity, but also on a strong ethical foundation and the ability to make decisions rationally. Effective cognitive strategies require organizations that are able to learn from experience, adopt innovations, and adapt to environmental changes. With ethical limitations, limited rationality and poor absorption capacity will result in poor cognitive strategies which can result in poor organizational structure. Keywords: cognitive strategy, ethical limitations, limited rationality, absorptive capacity, organizational design
PERSEPSI MASYARAKAT TERHADAP KEBIJAKAN PEMERINTAH DAERAH ISTIMEWA YOGYAKARTA DALAM MEMBUKA TEMPAT PARIWISATA DENGAN MENERAPKAN PROTOKOL KESEHATAN YANG KETAT DI KONDISI PANDEMI COVID-19 Budi, Surawan Setya; Indita Agustiyani, Alief; Dermawan, Arief
PRIMA EKONOMIKA Vol. 15 No. 1 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i1.176

Abstract

The Government of the Special Region of Yogyakarta (DIY) adopted a policy of opening tourism spots in the Covid-19 pandemic situation with a strict health protocol, for the recovery of the economy of the city of the Special Region of Yogyakarta, which had fallen due to the presence of Covid-19. The opening of tourism places aims to increase the DIY economy so that it can recover quickly.This study aims to determine public perceptions of both tourism managers and domestic tourists with the opening of tourist attractions in the Covid-19 pandemic situation with strict health protocols, as well as knowing tourist attractions that are of interest during the Covid-19 pandemic. Respondents in this study amounted to 114 administrators of Rt, Rw, hamlet heads and village heads of Madurejo, Prambanan, Sleman, Yogyakarta. The data collection method used a questionnaire, a measuring instrument with a 5-point Likert scale was tested for validity and reliability and analyzed using descriptive analysis by finding the mean value of each statement item. The results of this study show that the community supports the DIY Government's decision to reopen tourist attractions in DIY. In terms of the health protocol required by the DIY government, the community supports the mandatory health protocol at tourist attractions in DIY, except for the health protocol regarding keeping a distance, the community has not accepted it well, because of the character of the Indonesian people who still like to gather in crowds. Open natural tourist spots with natural air circulation, wide open forests are the people's choice keywords: tourism, covid-19, economy, health
The KONTRIBUSI MASYARAKAT PADA PERENCANAAN DAN PENGAWASAN PEMBANGUNAN DAERAH: Kontribusi Masyarakat Prayitno, Dedi
PRIMA EKONOMIKA Vol. 15 No. 1 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i1.199

Abstract

Pemberdayaan Masyarakat Kelurahan (LPMK) adalah lembaga sosial masyarakat yang independen sebagai wadah partisipasi masyarakat dan mitra Kelurahan untuk mewujudkan aspirasi kebutuhan masyarakat di bidang pembangunan. Penyelenggaraan Musrenbang harus dilakukan dengan ikut mendukung upaya pencegahan korupsi, sehingga diharapkan sasaran dalam fokus Keuangan Negara dapat tercapai dengan baik. Setelah memaparkan hasil dari penelitian dan membahasnya, dapat disimpulkan bahwa proses Musrenbang sudah berjalan dengan keterlibatan masyarakat yang cukup baik. Walaupun Musrenbang sudah cukup besar yakni sekitar 50% - 70 %, namun masih perlu upaya peningkatan peran peran serta RT, RW dan LPMK di daerah X pada proses Musrenbang. Pramusrembang perlu melibatkan Kampus, Ormas/ Lembaga/ Perkumpulan dan pelaku usaha di wilayah sebagai bentuk kerjasama wilayah dan bentuk channeling menjadi pelengkap realisasi kegiatan fisik/ nonfisik yang tidak bisa diampu oleh pelaksana anggaran dari Organisasi Perangkat Daerah (OPD).
PENGARUH PENGETAHUAN WAJIB PAJAK, TINGKAT KESADARAN WAJIB PAJAK DAN TINGKAT PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KABUPATEN SLEMAN TAHUN 2018-2021 Pur Dwiastuti, Maria Magdalena; Supardi, Supardi; Astuti, Yuli
PRIMA EKONOMIKA Vol. 15 No. 1 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i1.167

Abstract

Taxes are a reliable source of government revenue including land and building taxes. Land and building taxes are none other than because the object of tax covers all land and building in Indonesia. Many factors influence taxpayer compliance in paying taxes, including knowledge, level of awareness, and income level of taxpayers. This study aims to analyze the effect of taxpayer knowledge, taxpayer awareness level and taxpayer income level on taxpayer compliance in paying land and building tax in Sleman Regency. The population in this study are taxpayer, land and building taxes registered in Sleman Regency in 2021 of 644,479 taxpayers. The sampling technique used purposive sampling and random sampling techniques. The data analysis used is quantitative data analysis, with multiple regression analysis methods and partial tests to prove the hypothesis using the SPSS 25 program.. The results of this study indicate that taxpayer knowledge, taxpayer awareness, and taxpayer income levels have a positive and significant partial effect on taxepayer compliance, land and building tax in Sleman Regency. In the multiple linear regression test it can be seen that the variable knowledge of the taxepayer, the level of awareness of taxepayer and the level of income of the taxpayer has a positive influence on taxepayer compliance, meaning that the higher the knowlagde of the taxpayer, the higher the level of awareness of the taxpayer and the higher the income level of the taxpayer the higher the compliance of taxpayers in paying land and building taxes in Sleman Regency. Key word : Tax, Property tax, Awareness, Compliance
PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, RASIO PROFITABILITAS, DAN RASIO AKTIVITAS SEBAGAI PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Mintarsih, Ratna Ambar; Binangkal, Nurasniati
PRIMA EKONOMIKA Vol. 15 No. 1 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i1.205

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh signifikan rasio likuiditas, rasio solvabilitas, rasio profitabilitas dan rasio aktivitas terhadap prediksi financial distress secara parsial dan simultan pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Jenis penelitian yaitu kuantitatif. Populasi dalam penelitian yaitu perusahaan ritel yang terdaftar pada Bursa Efek Indonesia (BEI) Pengambilan sampel menggunakan metode purposive sampling. Dari 25 perusahaan yang menjadi populasi dalam penelitian ini yang memenuhi kriteria hanya 23 perusahaan. Metode analisis data yang digunakan yaitu uji asumsi klasik, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, analisis linear berganda dengan uji t, uji F dan uji koefisien determinasi dengan bantuan software SPSS 25. Hasil penelitian menunjukkan rasio likuiditas berpengaruh signifikan terhadap prediksi financial distress dengan nilai 0,015 < 0,05. Rasio solvabilitas tidak berpengaruh signifikan terhadap prediksi financial distress dengan nilai 0,764 > 0,05. Rasio profitabilitas berpengaruh signifikan terhadap prediksi financial distress dengan nilai 0,000 < 0,05 dan rasio aktivitas berpengaruh signifikan terhadap prediksi financial distress dengan nilai 0,000 < 0,05. Sedangkan secara simultan rasio likuiditas, rasio solvabilitas, rasio profitabilitas dan rasio aktivitas berpengaruh signifikan terhadap prediksi financial distress. Hasil uji koefisien determinasi sebesar 94,6% dan 5,4% sisanya dipengaruhi oleh faktor lain yang tidak di uji dalam penelitian ini. Kata kunci : Rasio likuiditas, Rasio solvabilitas, Rasio profitabilitas, Rasio aktivitas, Prediksi Financial distress ABSTRACT The purpose of the study is to understand the impact of the liquidity ratio, the solvency ratio, the profitability ratio, and the activity ratio of the financial recovery on the retail market. The kind of research is quantitative. The population in the study is the retail enterprise registered to the Indonesian stock exchange. Of the 25 companies that populate this research that met only 23 criteria. The methods of data analysis used are classic assumptions testing, normality tests, multicolosynticizing tests, autocortilisation tests, linear bergtests with t-tests, f tests and coefficient determinations with the help of SPSS software 25. Studies indicate a liquidity ratio is significant to financial distress predictions at. 0,015 < 0,05. Solvability ratios rate does not affect significant customer predictions with value 0.764 > 0.05. The profitability ratio has a significant impact on financial distress predictions at 0,000 < 0.05 and activity ratios have significant improvement predictions with 0,000 < 0,05 On average, liquidity rates, solvency ratios, profitability ratios, and activity ratios have a significant impact on financial distress predictions. The results of the coefficient determinations of 94.6% and 5.4% of the remaining were affected by other untested factors in the study. Keywords: liquidity ratio, solvability ratio, profitability ratio, activity ratio, financial distress prediction
Determinan DETERMINAN PENGARUH AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor di Kantor Akuntan Publik Propinsi Daerah Istimewa Yogyakarta): (Studi Empiris pada Auditor di Kantor Akuntan Publik Propinsi Daerah Istimewa Yogyakarta) Isfaatun, Eliya; Istanto, Luluk Isnaini; Supardi, Supardi
PRIMA EKONOMIKA Vol. 15 No. 1 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i1.175

Abstract

ABSTRACT Development of the auditor profession has a major impact on the development of the accounting profession. Audit quality is an important issue for various parties with an interest in financial statements. Research with the aim of examining and analyzing the effect of partially auditor competence, auditor skepticism and auditor independence on audit quality in auditors working in the Public Accounting Firm of the Special Province of Yogyakarta. The population in this study is 350 auditors who work in 8 (eight) public accounting firms in the Special Region of Yogyakarta. Determination of the number of samples using the Slovin formula with a result of 80 auditors. The analytical method uses the Multiple Linear Regression approach. The results of the study prove that auditor competence, auditor skepticism and auditor independence have a positive and partially significant effect on audit quality. The higher the level of Auditor Skepticism and the higher the level of Auditor Independence, the higher the level of Audit Quality in the 8 (eight) Public Accounting Firms in the Province of the Special Region of Yogyakarta. . Keywords: Auditor Competence, Auditor Skepticism, Auditor Independence, Audit Quality, Public Accounting Firm

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