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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 SKALA USAHA, UMUR USAHA, PENDIDIKAN DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KECAMATAN TEGALREJO KOTA YOGYAKARTA Mintarsih, Ratna Ambar; Musdhalifah, Siti; Sudaryanto, Y
PRIMA EKONOMIKA Vol. 11 No. 2 (2020): prima ekonomika
Publisher : STIE "YKP" YOGYAKARTA

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Abstract

The purpose of this study was to determine the effect of business scale, business age, education, accounting training on the use of accounting information in micro, small and medium enterprises in Tegalrejo District, Yogyakarta City. The data technique uses a questionnaire. Sampling for this study was based on determining the number of samples of 50 UMKM owners in Tegalrejo District, Yogyakarta City. Methods of data analysis in this study using descriptive analysis, multiple linear regression analysis, t test, F test and test of the coefficient of determination using SPSS 23. The results showed that partially, business scale and business age had a positive and significant effect on the use of accounting information on MSMEs. Accounting education and training variables have no effect on the use of information on MSMEs. Simultaneously, it shows that the business scale, business age, education, and accounting training together have an effect on the use of accounting information. Therefore, there is a demand for parties who have an interest in improving micro-businesses in Tegalrejo District, especially the Department of Industry, Trade and Cooperatives in Yogyakarta City to provide education and training on the use of accounting information in business operations. Keywords: MSMEs, business scale, business age, education, accounting training, use of accounting information.
ANALISIS PERBANDINGAN EFISIENSI BANK PEMERINTAH (BUMN) DAN BANK SWASTA DI INDONESIA PERIODE 2015-2019 Kadirisman, Indra
PRIMA EKONOMIKA Vol. 12 No. 1 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i1.108

Abstract

This study aims to determine the results of a comparative analysis of the level of efficiency of state-owned banks with private banks in Indonesia during the 2015-2019 period. The design of this research is comparative quantitative. The study population includes Conventional Commercial Banks Listed on the Indonesia Stock Exchange during the observation period 2015-2019. The sample selection technique used purposive sampling method by taking a sample of 4 government banks (BUMN) and 4 private banks. The measurement of efficiency in this study uses the Data Envelopment Analysis (DEA) method with the Banxia Frontier Analysis (BFA) computer program. The input variables used in the study are Capital, Total Assets and Personnel Costs, while the output variable is Operating Profit. To determine the efficiency comparison between state-owned banks (BUMN) and private banks, this study used the Mann Whitney U-test non-parametric difference test. The results of the research with the BFA show that in the 8 banks that were used as research samples, there were two banks that were declared efficient with an average value of 100% and 2 banks were declared inefficient with an average value of <100% during 2015-2019, representing the Government Bank group. . Meanwhile, in the private bank group, there were two banks that were declared efficient with an average value of 100% and 2 banks were declared inefficient with an average value of <100% during 2015-2019. While the results of the Mann Whitney U-test difference test show that there is no significant difference between the efficiency of state-owned banks (BUMN) and private banks during the 2015-2019 period by looking at the sig value. (2-tailed) 0.741> 0.05. Keywords : efficiency; data envelopment analysis (DEA); input; output
PENGARUH SISTEM PEMBELAJARAN ONLINE TERHADAP KEPUASAN BELAJAR MAHASISWA AKADEMI MANAJEMEN ADMINISTRASI YOGYAKARTA DI MASA PANDEMI COVID-19 Herlambang, Susatyo -
PRIMA EKONOMIKA Vol. 11 No. 2 (2020): prima ekonomika
Publisher : STIE "YKP" YOGYAKARTA

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Abstract

Covid-19 pandemic conditions make all work and learning activities done from home online through the internet. The purpose of this study is to find out the satisfaction level of online learning through the internet during the Covid-19 pandemic. The method used in this study is a quantitative method with test calculations using SPSS version 17. This study involved 50 student respondents who participated in the process of learning to teach online through the internet during the Covid-19 pandemic. Data were collected using questionnaires and observations. The test results of R Square (coefficient of determination) in this study amounted to 0.457 or 45.7% (R Square X 100%). This means that the effect of online learning variables on student learning satisfaction during the Covid-19 pandemic is 45.7%, while the remaining 54.3% (100%-45.7%) should be explained by other causative factors derived from outside this regression method. The T-test result shows that T count > T table (6,362 > 2,406), T-Test figures show that there is a direct influence between the level of satisfaction of learning online through the internet during the Covid-19 pandemic. With the increase in online learning through the internet, the satisfaction of learning during the Covid-19 pandemic is also increasing. Keywords: System, Study, Online, Student Satisfaction, Pandemic Covid-19.
MODEL KONSEPTUAL PERSEPSI MANAJEMEN TERHADAP KOMUNIKASI AUDITOR INTERNAL PADA TAHAP PEMANTAUAN TINDAK LANJUT Widyaningsih, Hastuti; Mulyaningsih, Titiek
PRIMA EKONOMIKA Vol. 12 No. 1 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i1.109

Abstract

This study aims to observe: 1) Whether the perception of the audit expectation gap from management affects the follow-up monitoring of internal audit. 2) Does formal and informal communication moderate the effect of perceptions on the audit expectation gap from management on monitoring of internal audit follow-up. 3) Does the use of technology moderate the effect of perceptions on the audit expectation gap from management on monitoring the follow-up of internal audit. There are three premises discussed in this study. Keywords: Audit Expectation Gap, Follow-up Monitoring, Internal Audit
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016 – 2018 kadari, kadari
PRIMA EKONOMIKA Vol. 11 No. 2 (2020): prima ekonomika
Publisher : STIE "YKP" YOGYAKARTA

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Abstract

The purpose of this study was to examine the partial and simultaneous influence of the factors of profitability, solvency, company size, size of KAP, and the audit committee on Audit Delay. The type of research used is assosiative explanatory research. The sample selected in this study takes the purposive sampling method that involved 64 companies during the period 2016-2018, as a result the number of data used is 192 observational data. Quantitative data are in the form of financial reports downloaded from the IDX website and the website of the company concerned. Data collection techniques using secondary data. The data analysis were descriptive statistics, classic assumption tests (normality test, multicollinearity test, autocorrelation, and heteroscedasticity test); and multiple linear regression analysis (t test, F test, and coefficient of determination). The t test conducted has shows that profitability and company size have a negative effect on audit delay, solvency has no effect on audit delay, and the size of KAP and audit committee has a positive effect on audit delay. The results of the F test simultaneously show that profitability, solvency, company size, KAP size, and audit committee have an effect on audit delay. The value of the coefficient of determination (Adjusted R Square) is 22.4% while the remaining 77.6% that influenced by other factors that are not examined. Keywords: Profitability, Solvency, Company Size, KAP Size, Audit Committee, Audit Delay
PENGARUH INTEGRATED MARKETING COMMUNICATION TERHADAP KEPUTUSAN KONSUMEN DALAM MENGGUNAKAN PRODUK KREDITMU Pradana, Radiktya Dagda
PRIMA EKONOMIKA Vol. 12 No. 2 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i2.120

Abstract

The purpose of this study is to determine the effect of integrated marketing communication on consumer decisions using your credit products. The research method used is descriptive research method followed by explanatory research method. Determination of the sample is done by cluster technique with a sample number of 120 respondents. The data was analyzed by structural equation modeling (SEM) using the Amos program. The results of the analysis show that integrated marketing communication has a positive and significant influence on your credit usage decisions. This study also found that advertising, sales promotion and direct marketing partially gave a significant influence on problem recognition, research information, evaluation alternatives and purchase decisions. Whereas public relations influence problem recognition, evaluation alternatives and purchase decisions, but does not have a significant influence on research information. Then personal selling has an effect on problem recognition, research information, and purchase decision, but does not have a significant effect on evaluation alternatives. Keywords: Integrated Marketing Communication, Consumer Decisions, Credit usage
ANALISIS TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTRIAN KOPERASI DAN USAHA KECIL DAN MENENGAH REPUBLIK INDONESIA: (Studi kasus pada Koperasi Lembaga Keuangan Mikro Ngudi Lestari Desa Sanan, Girimarto, Wonogiri) Setiawan, Edi; Fauzi, Yusran Abdul; Jaya, I Made Laut Mertha
PRIMA EKONOMIKA Vol. 12 No. 2 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i2.121

Abstract

The purpuse of this research was to find out the level of healthy LKM Ngudi Lestari Girimarto from 2015-2019 that based on the regulation of the deputi field of supervision of the state ministry of cooperative and small and medium enterprise of republic indonesia No. 06/Per/Dep.06/IV/2016. The study was acase study. Subject of the research is the employee in LKM Ngudi Lestari Girimarto in 2015 until 2019. Object of the research is the level of healthy cooperative throught 7 aspect. Data was obtained through interview, observation, and questionare. The data analysis technique used in this research was a comparation technique based on the regulation of the deputi field of supervision of the state ministry of cooperative and small and medium enterprise of republic indonesia No. 06/Per/Dep.06/IV/2016 about the guidelines for the health assessment of cooperatives and units of savings and loans. Based on the analysis, it was found that in 2015 Ngudi Lestari Girimarto was categorized as “Under Supervision”, with total score 57,65. In 2016 was categirized “healthy Enough”, with total score 68,15. In 2017 was categorized “Healthy Enough”, with total score 66,50. In 2018 was categorized “Healthy Enough”, with the total score 67,75. In 2019 was categorized “Healthy Enough”, with total score 70,25. Keywods: Level of saving loan, Perdep 2016.
DAMPAK KEBIASAAN MEROKOK PADA ALOKASI PENGELUARAN SANTRI DI PONDOK PESANTREN: (Suatu Studi Kualitatif di Pondok Pesantren API Tegalrejo Nakuloadi, Hening
PRIMA EKONOMIKA Vol. 12 No. 2 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i2.122

Abstract

Tobacco is one of the components in cigarettes and is estimated to have killed more than six million people annually worldwide and is estimated to reach more than eight million by 2030. Household spending on tobacco and cigarettes is 63% of households in Indonesia. spending on cigarettes, it is known that household spending on buying tobacco or cigarettes in the poorest households is much higher than other important household expenditures such as education, health, eggs, milk and meat. in managing their finances in daily life. This study uses qualitative methods to explore the extent of understanding of the dangers of smoking, easy access to cigarettes, and daily expenses for buying cigarettes and the rules that exist in Islamic boarding schools. The informants used were, students who smoked under 17 years, students who smoked above 17 years, students who did not smoke, head of the room, boarding school administrators and boarding school caregivers. Data collection used observation and in-depth interviews, and the technique of collecting sources used purposive techniques. sampling while data analysis using content analysis. From the results of the study, it was found that Islamic boarding schools had published Islamic boarding schools as non-smoking areas, but students still violated the rules for various reasons, one of which was because they had been smoking since before at the boarding school, and the reason for supporting the learning process at the Islamic boarding school. The daily money arrangement is optimized to buy cigarettes, in addition to maintaining sleepiness as well as `being a social tool among students' friends. So sometimes the fulfillment of daily needs such as eating is defeated to buy cigarettes. Rules and punishments have been carried out every day, but their behavior still violates the smoking regulations in hidden places. It is recommended that there be a Multi-level Health Promotion Movement that supports and protects children's rights to be free from cigarette smoke. Keywords : Cigarette, Islamic Boarding School, Santri, Economy, Daily Money
PENGARUH MEDIA PROMOSI KESEHATAN BERBASIS MULTI LEVEL HEALTH PROMOTION TERHADAP INTENSI DAN PERILAKU MEROKOK SANTRI DI PONDOK PESANTREN API JAWA TENGAH wijayanti, punik mumpuni
PRIMA EKONOMIKA Vol. 12 No. 2 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i2.123

Abstract

The number of active smokers in Indonesia always increases every year and the age of active smokers commonly adolescents between 10-18 years. One of the cigarette consumption control programs is the smoking cessation clinic and non-smoking areas. Local regulations about non-smoking areas have not been fully effective in the education area, especially in Magelang. An effective model of health promotion is expected to change the intention and behavior of adolescents about smoking. The purpose of this study was to determine effect of health promotion model on santri’s intention and behavior at the Islamic Boarding School, Magelang. Study design was experimental using one group pre test-post test design. A total of 95 santri participated in the study and were given interventions in the form of lectures, discussions, videos and posters. Intention and behavior of santri was obtained using a questionnaire and Wilcoxon sign test to analyze the effect of health promotion on santri's knowledge and behavior. Most santri smoke (68.8%) and based on Wilcoxon sign test showed there are significanly differences in intention and smoking behavior of students after being given a health promotion (p<0.001). The health promotion model non-smoking areas significantly influences santri’s intention and behavior. Keywords : Health Promotion, Intention, Behavior
PENGARUH IKLAN INSTAGRAM DAN TIKTOK TERHADAP EKSISTENSI PELANGGAN KULINER DI MASA PANDEMI COVID-19 DI YOGYAKARTA Winarni, Selo
PRIMA EKONOMIKA Vol. 12 No. 2 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i2.124

Abstract

Indonesian economy deteriorates due to recent COVID-19 pandemic, this hugely affect many economic sector, for example tourism and culinary. But, culinary sector seems to escalate in new normal era. This research aim to observe the impact of advertisement's newest form, which is done through Instagram and TikTok app to Customer Existence in Yogyakarta city culinary section. Data collection for this research use questionnaire, and the analysis done using multiple regression with SPSS program. As much as 30 culinary businesses owner taken as sample. For instrumental testing purpose, researcher use validity and reliability test, also T test, F test and adjusted R Squared is observed to test the hypothesis. Result indicated by this research showed that advertisement done through Instagram (X1) and TikTok (X2) partially has a positive impact to Customer Existence on culinary business in Yogyakarta city, especially during these pandemic periods. Outcome of this research hopefully could be used as reference, mainly for people who seek on how to preserve their business in Yogyakarta. Keywords : Customer Exixtence. Instagram. TikTok

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