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Adhi Prakosa
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INDONESIA
Articles 6 Documents
Search results for , issue "Vol 15, No 1 (2018)" : 6 Documents clear
Pengaruh Celengan Padjeg terhadap Kepatuhan WP Dengan Motivasi WP Sebagai Variabel Intervening (Studi Kasus Di Wilayah Kerja KPP Wonosari) Suyanto, Suyanto
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to determine the effect of Celengan Padjeg Program, on taxpayer compliance with taxpayer motivation as an inetervening variable. The population used is 116 taxpayers who have received the Celengan Padjeg Program in the working area of KPP Pratama Wonosari with a total sample of 89 respondents and 80 questionnaires that can be processed. The analysis tool used is multiregression with path analysis as a method of analysis of mediation variables. The result, Celengan Padjeg Program can have a significant positive effect directly on taxpayers motivation but not for taxpayers compliance. In addition, taxpayers Motivation can have a significant positive effect on taxpayers compliance. Finally, the Celengan Padjeg Program can have a significant positive effect through taxpayers motivation on taxpayers compliance with taxpayers motivation as a significant intervening variable mediating the Celengan Padjeg Program on taxpayers compliance.Keyword: Celengan Padjeg Program, Compliance, Motivation
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi Akuntansi (pada Organisasi Perangkat Daerah (OPD) di Gunungkidul) Utami, Putri; Adhivinna, Vidya Vitta
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Accounting information is very important thing in business activities or government. Accounting information is used as decision making in organization. The purpose this research to analyze affect relevant information, reliable information, complete information, timely information, understandable information toward quality accounting information at Organisasi Perangkat Daerah (OPD) in Gunungkidul.This Research is quantitative research with purposive random sampling technique. Employee population 11 Dinas that use Accounting Information, the sample of wich was obtained 68 people. The analysis technique used is multiple regression analysis.The result of the research shows that partially relevant information valuable 0,000 and complete information valuable 0,000 smaller than 0,05 has an effect on quality accounting information, while reliable information valuable 0,351 , timely information valuable 0,574 and understandable information valuable 0,680 greather than 0,05 no effect on quality accounting information. But simultaneously relevant information, reliable information, timely information, complete information and understandable information affect the performance of accounting information valuable 0,000 greather 0,05.Keywords: relevant information, reliable information, complete information, timely information, understandable information, quality accounting information.
Dampak Talent Management terhadap Employee Retention pada Millenials Workforce Sumarni, Murti
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The aim of this research was focused to determine the impact of Talent Management to Employee Retention in the case of Millenials Workforce. Previous research found that Human Resource Development Manager were dealing with Y Generation who had a unique work ethic, so it needed a different retention of employee. The reliability and validity test was conducted to 30 respondents and the result showed that all questions item were proven valid and reliable to be used in further research analysis. Populations in this research were the millennial employees. Questionnaire was used to collect the data in the amount of 60 respondents. This research used SPSS to analyze and the result of the linier regression analysis indicated that the Talent Management had a significant effect to Millenials Workforce Employee Retention.Keyword: Talent Management, Millenials Workforce, Employee Retention
Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta) Erawati, Teguh
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.
Determinan Risk Taking Bank Perkreditan Rakyat Di Daerah Istimewa Yogyakarta Rinofah, Risal
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this research is to test the efficiency, diversification and ownership concentration on risk level of BPR banks in DIY. BPR is chosen because it has a closed relationship with SMEs due to its main functions on the micro economy growth through credit channeling.Research data on 26 BPR during 2012-2016 were tested using multiple regression analysis technique. The test concludes only the efficiency proven to affect the risk of BPR banks. While the level of income diversification and ownership concentration has no effect.Keywords: efficiency, diversification and concentration of ownership to the level risk
Pengaruh Faktor Internal dan Faktor Eksternal terhadap Manajemen Pajak Wardani, Dewi Kusuma; Setiya Putri, Hany Nur
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research aims to analyze the impact of profitability,capital structure,fixed asset intensity,and economic growth towards tax management using effective tax rates as a indicator in Real Estate and Property companies in the period 2011-2014. We used the secondary data from IDX and BPS of Product Domestic Bruto. Multiple regression analysis is was the method of analysis used. The sampling technique used in this research was purposive sampling method and obttained 96 samples of data for 24 companies. The regression test results showed that profitability has a significant positive effect to tax management, capital structure has a significant negative to tax management. While, for the fixed asset and economic growth does not effect on the tax management.

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