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Articles 165 Documents
Analisis Faktor Yang Memengaruhi Wajib Pajak Untuk Melakukan Tax Evasion Widyasari; Syanti Dewi; Nataherwin
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4172

Abstract

This study aims to evaluate the effect of tax justice, money ethics, understanding of taxation, tax rates and tax sanctions on tax evasion. Tax evasion in Indonesia is an important problem that is being faced by the tax apparatus. Even though there are laws and regulations, there are still taxpayers who commit tax evasion. This research can help the government, so that they know the factors that can significantly influence tax evasion. This research method is measured using the SmartPLS version 3 data processing program which refers to the value generated by Cronbach's alpha and composite reliability, with 75 respondents as research subjects from UMKM taxpayers . The results of this study indicate that the variables of tax justice, money ethics, tax rates have a significant positive effect on tax evasion. While the understanding of taxation does not have a significant negative effect, and tax sanctions have a significant negative effect. The implication of this research is that the hypothesis of tax justice and understanding of taxation is rejected, and the hypothesis of money ethics, tax rates, and tax sanctions are accepted.
Pengaruh Karakteristik Individu, Karakteristik Pekerjaan, dan Karakteristik Organisasi Terhadap Kepuasan Kerja Pegawai Pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bantul Yogyakarta Yati Suhartini
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4280

Abstract

The goal of this study is to find out how the individual characteristic, job characteristic,organizational characteristic toward employee job satisfaction in Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bantul. This study is a quantitative approach. Populations of this reseach are all employee in Dinas Tenaga Kerja dan Transmigrasi Bantul, totally 61 respondent. Technique of data collection is conducted by questionnaire and analyzed by using a variety of linear regressions.This analysis's findings indicate that the individual characteristic value of the regression coefficient is 0,407 and significant 0,008 (<0,05). The job characterictic has a significant and positive impact on job satisfaction with regression coefficient value is 0,312 and significant 0,036 (<0,05). The organizational characteristic has a positive and significant effect on job satisfaction with regression coeffisient value is 0,443 and significant 0,022 (<0,05). Test-F shows that individual characteristic, job characteristic, organizational characteristic significant effect on job saticfaction, evidenced by result test F 28.483 and significant Test F 0,000 (<0.05). The adjusted R2 amountto 0,579 which means 57,9 % of job satisfaction are influence by individual characteristic, job characteristic, organizational characteristic.
Analisis Hubungan dan Pengaruh Variabel “Marketing Mix 7P” terhadap Keputusan Memilih Perguruan Tinggi Swasta di Tangerang Raya Paulus Yulius Fanggidae
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 1 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i1.4356

Abstract

The challenges of today's higher education institutions, apart from the rapid environmental changes on one side and the other, are that universities must provide various facilities and infrastructure as well as attractive programs to support the process of "delivery" of educational services to their learning citizens so that they can provide the best service. in the “service encounter” for this of course this activity requires the executors to be careful in making the right policies and marketing programs so as to attract prospective students and to be able to register as students. Related to this, in this study the researcher analyzed the primary data which was collected using a questionnaire with the sample being all high school students in the Greater Tangerang Region and processed using statistical methods using SPSS, calculating using numerical methods and to see the relationship and the effect using multiple linear regression method where the Variable "Market-ing Mix 7P" (Product, Price, Place, Promotion, People, Process and Physical Evidence) as an independent variable which turns out to have a significant and positive influence on the Decision to Choose Private Higher Education  
Pengaruh Lingkungan Kerja, Kepemimpinan, dan Fasilitas Kerja Terhadap Kepuasan Kerja Karyawan Natalia Ratna Ningrum; Yuliana Setiani; Chandra Wisnu Utomo
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 1 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i1.4550

Abstract

Penelitian ini bermaksud untuk mendapati dampak lingkungan kerja, kepemimpinan, dan fasilitas kerja terhadap kepuasan kerja pada karyawan baik secara parsial ataupun simultan. Penelitian ini ialah penelitian kuantitatif dengan teknik analisis regresi linear berganda yang dilaksanakan dengan memanfaatkan bantuan program SPSS 25. Pengumpulan data menggunakan kuesioner, sampel pada karyawan PT X sejumlah 80 responden. Hasil penelitian ini disimpulkan bahwa secara parsial lingkungan kerja, kepemimpinan, dan fasilitas kerja mempunyai dampak positif terhadap kepuasan kerja. Secara simultan dampak lingkungan kerja, kepemimpinan, dan fasilitas kerja mempunyai dampak signifikan terhadap kepuasan kerja.  
Penerapan Aktivitas Social Media Marketing (SMM) pada Pemilihan Destinasi Liburan Galuh Mira Saktiana
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 1 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i1.4562

Abstract

This study includes the tourism sector in particular to examine the influence of SMM (Social Media Marketing) activity, brand love, brand trust on brand equity and brand loyalty. This study adapts social network theory, the use of this theory is appropriate for this study which examines SMM activities that affect brand equity which will eventually lead to brand loyalty, because the focus that marketers want to aim for is loyalty. The brand equity can be built with high brand love and high brand trust. This study used 344 respondents to fill out a questionnaire via the Google form provided. The determination of the sample was carried out using a non-probability method with a purposive sampling technique. Then proceed with testing the validity and reliability as well as testing the hypothesis with the SEM-AMOS 22 analysis tool. The results of this study state that all hypotheses that have a direct relationship and mediation are all supported. The results of this study also show that the influence SMM activities on Brand Trust is the strongest. This means that SMM activities through platforms that are in it, such as Instagram, for example, greatly affect brand trust.  
Pengaruh Online Customer Review dan Online Customer Rating terhadap Keputusan Pembelian Secara Online Mia Setia; Pradita Nindya Aryandha; Hapsari Dyah Herdiany Hapsari; Latifah Putranti
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 1 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i1.4645

Abstract

Technological developments in the business world and the COVID-19 pandemic that has hit the world in recent years have changed people's shopping habits, from what people used to shop offline to shop online. This led to a significant increase in transactions on the marketplace. One marketplace that is often used by people in Indonesia is Tokopedia. Tokopedia has become the most visited marketplace by Indonesians in the last three years. In the marketplace there is a menu of information regarding goods purchased from consumers and star ratings from consumers, the importance of a menu of information regarding items purchased from consumers and this star award can make it easier for consumers to make purchasing decisions in the marketplace. Seeing the importance of information from consumers and giving stars from these consumers, a study was conducted to determine the effect of online customer reviews and online customer ratings on purchasing decisions at Tokopedia.  
Pengaruh Beban Kerja, Kompensasi, dan Lingkungan Kerja terhadap Stres Kerja Karyawan Inayat Hanum Indriati; Anista Widhayanti
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 1 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i1.4693

Abstract

This study aims to determine the effect of workload, compensation, and work environment on the work stress of employees. The research was conducted from February to August 2022. This research is a quantitative study with a total of 70 respondents and the sampling technique used is the saturated sampling technique. Data was collected by means of interviews and questionnaires. The analysis technique uses multiple linear regression analysis with the help of SPSS 22.0 for windows. The results of this study indicate that partially the workload has a positive and significant effect on work stress, compensation has a negative and significant effect on work stress, , the work environment has a negative and significant effect on work stress. Workload, compensation, work environment simultaneously have a significant effect on work stress. Workload, compensation, and work environment simultaneously affect work stress by 20.6%, while the remaining 79.4% is influenced by other variables.
Analisis Indikator Financial Stress Sebagai Alat Untuk Mengukur Tingkat Kestabilan Aspek Keuangan Di Indonesia Mas Amah
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 1 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i1.4694

Abstract

Many elements may influence defining financial sector stability can be a challenge. The sub-stress level of the financial sector can be used as a proxy to measure the soundness of the financial sector. One technique for assessing the stability of the financial sector is the financial stress index, which is a composite index whose elements can be broken down using factor analysis. Because the index is dominated by the banking component which is very sensitive to the volatility of macroeconomic conditions, I conclude that the financial stress index formed from bank variables is the index with the highest significance for financial stability in Indonesia. The inflation rate and BI rate are indicators to assess this condition.
Pengaruh Kompetensi, Disiplin, Dan Kompensasi Terhadap Kinerja Karyawan Pada Rumah Sakit Ibu Dan Anak Pembinaan Kesejahteraan Umat Muhammadiyah Kotagede Aska Khuluki; Ignatius Soni Kurniawan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 2 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i2.5181

Abstract

This study aims to analyze the effect of competence, discipline, and pain on employee performance at Rumah Sakit Ibu dan Anak Pembinaan Kesejahteraan Umat Muhammadiyah Kotagede. This research is a quantitative study involving 60 employees of Rumah Sakit Ibu dan Anak Pembinaan Kesejahteraan Umat Muhammadiyah Kotagede. Data was taken using a questionnaire using a saturated technique. Data is processed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study show that competency, discipline, and alarm have a significant effect on employee performance. The research implication states that initial improvements will lead to improvements in employee performance.
Peran Strategi Marketing Mix Dalam Mempengaruhi Pilihan Perguruan Tinggi Swasta di Tangerang Raya Dengan Pendekatan Penelitian Kualitatif Paulus Yulius Fanggidae; Antonius Juniarto
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 2 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i2.5138

Abstract

Providing a variety of facilities and infrastructure as well as engaging programs to support the process of "delivery" of educational services to their learning citizens is one of the challenges facing today's higher education institutions. This allows them to provide the best service possible during "service encounters," but it also necessitates that the executors be careful and make the appropriate policy decisions. Related to this, in this study the researcher conducted interviews with informants/informants who were high school students in the Greater Tangerang Region to obtain primary data which was then processed qualitatively using the case study approach "Marketing Mix Strategy 7P" (Product, Price, Place, Promotion, People, Process and Physical Evidence) and the Decision to Choose a Private Higher Education in Tangerang Raya. This research is expected to enrich the literature on the development of service marketing management science.to enrich the literature on the development of service marketing management science.

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