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AKMENIKA
Published by Universitas PGRI Yogyakarta
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Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 165 Documents
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Analisis Pengaruh Penggunaan Instagram, Pengalaman Praktik Kewirausahaan, Dan Hasil Belajar Kewirausahaan Terhadap Minat Berwirausaha Online Kurniawan, Ignatius Soni
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research is aimed to examine the effect of instagram use, online entrepreneurial practice experience, and online entrepreneurial learning outcome on online entrepreneurial intention. A number of 84 students of Management Department, Economic Faculty of Universitas Sarjanawiyata Tamansiswa were asked to fill in the questionnaire. This study findings show that the use of instagram is not significantly affect online entrepreneurial intention, on the other way partially online entrepreneurial practice experience and online entrepreneurial learning outcomes are significantly affect online entrepreneurial intention.
Perilaku Earning Management di Sekitar Penerapan PP No. 46 Tahun 2013 (Studi Kasus pada UMKM di Daerah Istimewa Yogyakarta) Suyanto, Suyanto
AKMENIKA Vol 13, No 2 (2016)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini menguji mengenai perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013 (studi kasus pada UMKM di Daerah Istimewa Yogyakarta). PP Nomor 46 Tahun 2013 tentang pengenaan pajak penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu. Per-masalahan dalam penelitian ini yaitu apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013. Tujuan penelitian ini adalah untuk menguji apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013 serta untuk memperoleh bukti empiris tentang ada tidaknya perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013. Teknik pengumpulan data diperoleh melalui data sekunder berupa laporan ke-uangan UMKM yang ada di Daerah Istimewa Yogyakarta selama periode pengamatan dari tahun 2012 sampai dengan tahun 2014. Dalam pengelolaan data, peneliti meng-gunakan alat bantu berupa perangkat lunak statistik untuk melakukan uji beda t-test. Pemilihan sampel berdasarkan metode purposive sampling dengan tujuan menda-patkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Hasil pe-nelitian ini adalah Nilai t yang disajikan untuk uji beda rata-rata berpasangan sebesar 9,347 dengan tingkat signifikansi 2-tailed 0,000 yang berarti nilai t signifikan karena p-value 0,000 jauh lebih rendah dari tingkat signifikansi yang ditetapkan yaitu 0,05. Dengan demikian maka dapat dikatakan bahwa data empiris mendukung hipotesis alternatif yang diajukan.
Pengaruh Planning Tax, dan Debt To Equity Ratio (DER) dan Kepemilikan Manajerial terhadap Nilai Perusahaan pada Industri Pertambangan yang Terdaftar pada Bursa Efek Indonesia Periode 2014-2018 Purnama, Hari
AKMENIKA Vol 16, No 2 (2019)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak, Debt to Equity Ratio (DER), dan Kepemilikan Manajerial secara parsial terhadap Nilai Perusahaan dan untuk menguji pengaruh Perencanaan Pajak, Debt to Equity Ratio (DER), dan Kepemilikan Manajerial secara simultan terhadap Nilai Perusahaan. Variabel penelitian ini terdiri dari variabel bebas dan terikat. Variabelbebaspenelitian ini adalah Tax Planning, Debt to Equity Ratio (DER), danKepemilikan Manajerial, sedangkanvariabelterikatnyaadalahNilai Perusahaan. Populasi dalam penelitian ini yaitu seluruh perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. TeknikPengambilan Sampel purposive sampling. Metode pengambilan data menggunakan kepustakaan dan dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%.Perencanaan pajak tidak berpengaruh terhadap Nilai Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Debt to Equity Ratio (DER) berpengaruh positif terhadap nilai perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Kepemilikan manajerial berpengaruh positif terhadap Nilai Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Perencanaan Pajak, Debt to Equity Ratio (DER), dan Kepemilikan Manajerial secara simultan berpengaruh positif dan signifikan terhadap Nilai Perusahaan.
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.
Analisis Pengaruh Revitalisasi terhadap Peningkatan Kesejahteraan Pedagang dan Minat Masyarakat Berbelanja di Pasar Tradisional (Studi Kasus pada Pasar Bantul) Pramudyo, Anung
AKMENIKA Vol 14, No 1 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini bertujuan untuk untuk menguji dan mengukur pengaruh revitalisasi terhadap peningkatan kesejahteraan pedagang pasar tradisional dan minat masyarakat berbelanja di pasar tradisional. Penelitian ini dilakukan di Pasar Bantul dengan responden yang berupa pedagang dan masyarakat yang berbelanja di Pasar Bantul yang masing-masing berjumlah 50 orang. Pengambilan sampel dalam penelitian ini dilakukan dengan metode non-probability sampling dengan teknik convinience sampling. Alat analisis yang digunakan adalah regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa revitalisasi berpengaruh secara signifikan terhadap peningkatan kesejahteraan pedagang yang dapat dilihat dari t hitung sebesar 16,453 dengan tingkat signifikansi sebesar 0,000. Revitalisasi juga berpengaruh secara signifikan terhadap peningkatan minat berbelanja masyarakat yang diperlihatkan oleh nilai t hitung sebesar 7,426 dengan tingkat signifikansi sebesar 0,000. Dari hasil uji koefisien determinasi dapat diketahui bahwa sekitar 84,9 % peningkatan kesejahteraan pedagang dan 53,5 % peningkatan minat masyarakat berbelanja di pasar tradisional dapat dijelaskan oleh variabel revitalisasi.
Keberadaan Bisnis Waralaba Berkaitan Dengan HAKI yang Dimiliki Oleh Pihak Pemberi Waralaba Pada Umkm (Di Kota Yogyakarta) Sumartiah, Siti
AKMENIKA Vol 16, No 1 (2019)
Publisher : Universitas PGRI Yogyakarta

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Abstract

One form of development and expansion of business by using the Franchise system, so rapidly growing supported business expanding increasingly varied. Business approach through Franchise system is one of the strategy of empowering SME to develop business and improve SME in the future. Based on the description of the above mentioned background, it can be formulated the following issues: how the Franchise business regulatory system in the aspect of the agreement / contract, how the form of legal protection terwaralaba and how the efforts undertaken by SMEs as perpetrators of the Franchise in resolving disputes arising from the implementation Franchise agreement In connection with the development and protection of SME business as stipulated through Law No.20 Year 2009 on Small Business which stated that the government intends to seek and empower SMEs in order to compete in facing free trade. The empowerment of MSMEs is done through Partnership program as outlined in PP No.44 of 1997. From the existing Franchise contract, we can see the role of Franchise in arrangement of agreement / contract on Franchise business. But in practice the arrangement of agreement arrangements is more dominant by Franchisors who override the interests of Franchise recipients.
Pengaruh Tingkat Inflasi, Profitabilitas, Leverage, Dan Perencanaan Pajak Terhadap Return Saham (Studi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017) Ayem, Sri; Nurasjati, Pratiwi
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

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Abstract

      The purpose of this study was to determine the effect of inflation, profitability, leverage, and tax planning on stock returns. This research includes descriptive research. The population in this study are property and real estate companies that are listed on the Indonesia Stock Exchange for the period 2014-2017. The sample in this study was determined by purposive sampling method and obtained 28 companies, samples within the period of 4 years of annual financial statements. The type of data used is secondary data. To determine the effect of independent variables with the dependent variable using the method of multiple regression analysis. The results of this study are that the inflation rate has a significant positive effect, profitability has a significant positive effect, leverage has no effect, and tax planning has no effect on stock returns Keywords: Inflation Rate, Profitability, Leverage, Tax Planning, and Stock Return
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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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.
Implikasi Corporate Social Responsibility Dalam Good Corporate Governance Untuk Mengurangi Konflik Keagenan Susilowati, Fitri; Harsono, Mugi
AKMENIKA Vol 17, No 1 (2020)
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The purpose of writing this article is to identify, study, map research related to CSR in reducing agency conflict. This article begins with the presentation of the concepts of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), CSR in GCG, and agency conflict. Identification is made by collecting articles in the field of financial management that are related to CSR, agency conflict, and corporate value. Furthermore, an assessment of these studies is carried out to determine the results of each article. Articles are grouped into two articles that support the existence of agency conflict in CSR and group that do not have agency conflict.The method of review of CSR and agency conflict is carried out using previous studies. The identification, assessment and mapping of prior studies are not limited to new studies (less than ten years) but also reviews of more than 20 years. Based on the results of previous research, mapping can be synthesized the influence of CSR in reducing agency conflict.The Implementation of CSR related to agency conflict in the field of financial management is still being debated. Based on empirical evidence, the results are still inconsistent. CSR activities that synergize financial performance, the environment, and society can reduce the use of cash flow that benefits managers so that it will increase the value of the company. On the other hand, empirical evidence that does not support CSR considers that managers use CSR for personal gain.Keywords: GCG, CSR, Agency Conflict
Pengaruh Kejelasan Sasaran Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintahan dengan Pengawasan Internal sebagai Variabel Moderasi (Studi Kasus pada SKPD Kota Yogyakarta) Erawati, Teguh
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Budgets are one of the most important and relevant things in local government, because budgets have an impact on performance that is attributed to the function of government as the State's hearing. Through a clear budget it will have an impact on the effectiveness of government work plans and accountability processes on a periodic basis. The purpose of this study is to determine the relationship of clarity of budget targets to the performance accountability of government agencies and internal control as a moderation variable. The population used in this study is SKPD Yogyakarta. The type of data in this study is quantitative. The data sources used are primary data sourced from the distributed kusioner. The analysis technique used is simple regression, t test, r test and pure moderation test. The results of this study is the clarity of budget targets have a positive effect on the performance accountability of government agencies and internal controls can strengthen the relationship of variable clarity of budget targets to the performance accountability of government agencies.

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