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Adhi Prakosa
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INDONESIA
AKMENIKA
Published by Universitas PGRI Yogyakarta
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 14, No 2 (2017)" : 6 Documents clear
Analisis Pengaruh Dimensi Komunikasi Word of Mouth terhadap Keputusan Pembelian pada Marko Milk and Coffee, Kadipiro Yogyakarta. Asterini, Shely Annesi; Sudaryana, Arif
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Usaha Kafe dan Resto banyak bermunculan di wilayah Yogyakarta, sebagai tempat makan, minum serta berkumpul ngobrol atau membicaran banyak hal seperti bisnis, sekolah perkuliahan atau yang lain Hal ini menunjukkan kecenderungan masyarakat memilih tempat kafe untuk kumpul dan bercanda melepas keletihan atau kadang membicarakan bisnis.Pada penelitian bertujuan untuk menganalisis pengaruh dimensi Word of Mouth Communication dalam keputusan pembelian yang terdiri, Talkers, Topics, Tools, Talking Part, Tracking dalam memutuskan pembelian pada Marko Milk and Coffee, Kadipiro Yogyakarta.Penelitian dilakukan di Marko Milk and Coffee Kadipiro Yogyakarta dengan meng-ambil sampel sebanyak 100 responden dengan menggunakan teknik Non-Probability Sampling dengan pendekatan Accidental Sampling, yaitu sampel diambil berdasarkan kebetulan yang ditemui. Sedangkan pengumpulan data menggunakan kuisioner yang dilengkapai dengan pengukuran variabel menggunakan skala Likeert dengan lima rentangan, yang diuji validitas serta reliabilitasnya. Untuk analisis data menggunakan metode statistic Analisis Regresi Berganda.
Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi. Widyawati, Feny; Sukhemi, Sukhemi
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.
Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing. Wardani, Dewi Kusuma; Ambarwati, Harum
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this study to examine the effect implementation of the perceived usefulness, perceived ease of use, perceived taxpayer satisfaction, perceived usefulness, volunteerism, and social factors on the intention taxpayers to use e-filing. This type of research is associative research. The population in this study is the entire corporate taxpayers who use e-filing in Yogyakarta as respondents. The data collection is done directly by using a questionnaire containing 44 items statement. While data analysis tools using multiple regression with SPSS version 16.0. The results showed that the perception variables usefulness and perceived ease of use have a significant effect on the intention taxpayers to use e-filing, while the perception of satisfaction of taxpayers, perceived usefulness, volunteerism, and social factors had no significant effect on the intention taxpayers to use e-filing.
Peran Internal Audit dalam Implementasi Enterprise Risk Management berupa Pelaporan Kerusakan Prosedur Risiko. Indarti, Indarti
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Implementation of Enterprise Risk Management (ERM) by Internal Audit in an orga-nization or company becomes important because Internal Audit is expected to help the organization achieve its objectives by approaching systematic and discipline to evaluate and improve the effectiveness of risk management, control, and governance process. As for which affects it is the involvement of internal auditors, the relation-ship of the audit committee with the internal auditor, and ERM.This study aims to analyze the involvement of Internal Audit in Enterprise Risk mana-gement implementation. Internal auditors should assist both management and audit committees in risk management responsibilities and supervisory roles by examining, evaluating, reporting and recommending improvements to the adequacy and effec-tiveness of risk management processes. An interesting issue is whether internal auditors involved in corporate risk management have a link to the willingness of internal auditors to report to the audit committee.The population in this study are the internal auditors and audit committees who working in companies manufacturing and financial services. The reason for determining the company is because the researcher wants to know how internal audit is involved in ERM implementation on that entity. The sample used in this research is internal auditor at private company and at Banking in this case internal auditor at local bank.The analytical method used is multiple regression analysis with SPSS version 23 pro-gram. The analysis technique used in this research is descriptive statistical analysis, classical assumption test, F-statistic hypothesis test to test influence together with 5% confidence level and use t-statistics to test partial regression coefficients. This re-search was conducted to analyze how much influence the role of Internal Audit in applying Enterprise Risk Management in the implementation of Audit.The result of this research is that the high level of internal auditor involvement in Enterprise Risk management implementation has no significant and significant im-pact on reporting of damage to risk management procedures. This indicates that the role of internal auditors in corporate risk management does not affect the reporting of damage to corporate risk management procedures. While the characteristics of strong relationships between internal auditors and audit committees positively and significantly influence the reporting of risk procedures, this indicates that internal audits that have strong internal audit-audit committee relationships strongly support internal auditors who have high involvement to report damage Greater risk procedures.
Analisis Faktor-Faktor yang Mempengaruhi Loyalitas Karyawan pada Pertokoan di Sepanjang Jalan Malioboro Yogyakarta. Suhartini, Yati
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The research was carried out to know the influence of career development, compensation and job characteristics to employee loyalty at stores along Malioboro street, Yogyakarta.The population of the research were all of Sales Promotion Girls (SPG) and Sales Promotion Boys (SPB) working at stores along Malioboro street. Samples were taken with non-probability sampling technique by quota sampling, as many as 100 respondents. The data was collected by applying questionnaires, and analyzed by using multiple linear regressions with the help of SPSS program for windows release 16.0.This research concluded that factors of career development, compensation and job characteristics, partially or simultaneously showed a positive and significant influence to employee loyalty. These were indicated by the regression coefficient value of each factor of career development, compensation and job characteristics to employee loyalty were 0.421 (X1); 0.149 (X2); 0.411 (X3); and the significant level of each factor were 0.000; 0.45 and 0.000, respectively. While the value of F amounting to 51.235 with the sign.ificance level of 0.000; whereas adjusted R square equal to 0.604.
Analisis Implementasi UU Nomor 6 tahun 2014 tentang Desa dalam Pengelolaan Alokasi Dana Desa dengan Metode Logic Model (Studi pada Desa Pateken Kecamatan Wonoboyo Kabupaten Temanggung Jawa Tengah Tahun 2016). Diansari, Rani Eka
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Desa adalah susunan pemerintahan terkecil di Negara Kesatuan Republik Indonesia ini. Pengaturan Desa yang baik secara tidak langsung dapat menyebabkan munculnya sistem pemerintahan yang baik pula. Undang-undang no.6 tahun 2014 adalah satu bentuk bahwa pemerintah telah berusaha memperbaiki tata kelola pemerintahan Desa agar dapat berjalan lebih baik. Tata kelola Keuangan pemerintah Desa identik dengan mengelolaan Alokasi dana Desa (ADD). Laporan ADD merupakan sebuah bentuk pertanggung jawaban Desa terhadap pemerintah pusat. Dengan adanya Undang-undang No.6 Tahun tahun 2014 tentang Desa, Desa diharapkan mampu mengem-bangkan potensi Desa dengan optimal. Penelitian ini memfokuskan perhatian pada penerapan prinsip akuntabilitas dalam pengelolaan ADD sebagai implementasi Un-dang-undang No.6 Tahun 2014 dengan tujuan untuk mendeskripsikan akuntabilitas pengelolaan Alokasi Dana Desa dengan menggunakan Model Logic.Penelitian ini merupakan rangkaian penelitian yang dilakukan karena sebelumnya dilakukan kegiatan pengabdian masyarakat terkait kesiapan implementasi Undang-undang no.6 Tahun 2014 tentang Desa dan ditemukan indikasi bahwa Desa Pateken dalam menyelenggarakan administrasi keuangannya belum sesuai dengan peraturan yang berlaku. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, alat analisis yang digunakan adalah Model Logika.

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