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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 142 Documents
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Analisis Faktor yang Mempengaruhi Kesuksesan Usaha pada Pedagang Handphone Sepanjang Jalan Moses Yogyakarta. Suhartini, Yati
AKMENIKA Vol 13, No 2 (2016)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The research was carried out to find the influence of five business location factors such as rent expense, infrastructure, business environment, consumer, and security on the success of the mobile phone business a long Jalan Moses, Yogyakarta. The respondents of the research were all of the handphone traders a long Jalan Moses, as many as 81 respondents. The data was derived from a survey and collected by applying question-naires, and analyzed by using multiple linear regressions. This research indicated that factors of rent expense, infrastructure, business environment, consumer, and security, all together showed a significant influence on the business success. These were indicated by the value of F amounting to 24,132 with the significance level of 0,000, where as R square counting to 0,591. The regression coefficient of each factor of rent expense, infrastructure, business environment, consumer, and security toward business success are 0,368 (X1); 0,294 (X2); 0,399(X3); 0,311 (X4); 0,394 (X5); and the significant level of each factor are 0,003; 0,031, 0,007, 0,031, and 0,020 respectively.
Faktor-Faktor yang Mempengaruhi Kinerja Dosen Herawati, Jajuk; Rinofah, Risal
AKMENIKA Vol 16, No 2 (2019)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Lecturers are professionals as well as scientists who are obliged to carry out the Tri Dharma of the college (Teaching, Research and Community Service). The performance of lecturers in the three dharma has an impact on the quality of higher education and also the development of the academic career of lecturers. However, the fact that was observed in FE UST, some lecturers spent more of their service in the teaching field only, while the implementation of research (especially the published ones) was minimal and only to meet the minimum standards of its obligations. Based on the literature review the factors that influence the performance of lecturers include Motivation, Competence and Commitment. The test results concluded that only the lecturers' motivation was influential, while competence and commitment had no effect.
Pengaruh Komitmen Organisasi Dan Penerapan Kode Etik Aparat Pengawasan Intern Pemerintah terhadap Kinerja Auditor Pemerintah (Studi Kasus pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Daerah Istimewa Yogyakarta) Ayem, Sri
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of the study is todetermine the influence of organization commitment, integrity, objectivity, confidentiality, and competence to the internal auditor performance BPKP Perwakilan DIY partially and simultaneously. The data used in this research is primary data obtained from the distribution of questionnaires to the respondents. The population in this study are functional officials of auditors in BPKP Perwakilan DIY, with a sampling technique using a purposive sampling turn sout to48 auditors.The analysis method used in this research is multiple linear regression analysis. The results show that organization commitment ,integrity, objectivity,confidentiality, and competence have significant influence to the auditor performance simultaneously. But, only competence variable affects the auditor performance partially.
Analisis Spesifik Rasio Perbankan Indonesia terhadap Return on Asset dan Return on Equity. Kristiana, Deranika Ratna
AKMENIKA Vol 13, No 2 (2016)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research is aimed to examine the influence of the banking specification ratio to the return on asset and the return on equity. The implication of this research is hoped to be able to give more understanding, especially for the emitter as the basic of the consideration in making decision to maximize the performance of the company and the shareholders. So, it has big return, for the investor in making the invested decision and for the banking customer in making the consideration in choosing the financial institution that will be become as the place to save the deposit or to propose the credit. The previous research is expected that the banking specification ratio gives the positive influence to the profitability. The test of the variables in this research will be done by entering the variables to a multiple analysis regression. The sample of this research is done to the national banking registered in the stock exchanges of Indonesia and that has the complete banking data in Indonesia from 2011 to 2015.
Implementasi Sistem Akuntabilitas Kinerja Satuan Kerja Perangkat Daerah Ruscitasari, Zulfatun
AKMENIKA Vol 16, No 2 (2019)
Publisher : Universitas PGRI Yogyakarta

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This research is motivated by the demand to improve accountability of government performance. The purpose of this study is to evaluate the suitability of information from planning documents to reporting document, as well as to identify factors that contribute in the implementation of a performance measurement system. The analytical tools used in this study include a blueprint performance model used to analyze the accuracy of indicators that have been prepared and thematic analysis for interview results data. This research uses a qualitative method. The results of the research show that the performance measurement system from planning to performance achievements at the PUP-ESDM office, Yogyakarta Special Region has not fully demonstrated the suitability of information. In addition, the performance indicators of the official of PUP-ESDM DIY in 2016 they were still oriented for service providers. Factors that caused problems in performance accountability of PUP-ESDM office were: quality of personnel, regulations, leadership commitments, data availability and information systems, rewards and punishment.
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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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.
Pengaruh Positive Emotion, Time Availability, dan Money Availability terhadap Impulsive Buying Behavior Konsumen Mahasiswa pada Department Store di Kota Yogyakarta Ardiyanto, Faizal
AKMENIKA Vol 14, No 1 (2017)
Publisher : Universitas PGRI Yogyakarta

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This research was conducted to examine the influence of positive emotion, time availability, and money availabilty toward impulsive buying behavior both partially and simultaneously. The respondent of this research are university students who have experienced unplanned buying in several department stores at Yogyakarta City. Purposive sampling method was utilized then 102 respondents were chosen. The results indicate that positive emotion, time availability, and money avaiability positively and significantly influence impulsive buying behavior. The three independent variables as stated above, simultaneously influence impulsive buying behavior also. Finally, as the managerial implication stated, it can be concluded that understanding consumers condition related with unplanned buying is important topics in recent years, especially in department store.
Analisis Faktor-Faktor yang Mempengaruhi Pengukuran Pengungkapan Corporate Social Responsibility (CSR) Perbankan Syariah Berdasarkan Indeks Islamic Social Reporting (ISR) Astuti, Susi
AKMENIKA Vol 16, No 1 (2019)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The Corporate Social Responsibility (CSR) program is an investment for companies for the growth and sustainability of the company and is no longer seen as a cost center but as a means to become a profit center.The implementation of CSR in banking industry has the goal of making CSR as one of the companies to regulate their business not only for the benefit of shareholders but for other stakeholders. In addition, Corporate Social Responsibility (CSR) is also a challenge to maintain the company's reputation in the community.The issue of Corporate Social Responsibility (CSR) sticking out along with the development of a banking sector related to the need for disclosure of social responsibility in Islamic banking today, is widely discussed about the Islamic Social Reporting Index (ISR index). The ISR index contains compilation of standard items of CSR set by AAOIFI which were further developed by researchers regarding CSR items that should be disclosed by an Islamic entity. The Islamic Social Reporting (ISR) index is believed to be the initial benchmark in terms of disclosure standards for Corporate Social Responsibility (CSR) that are in accordance with the Islamic perspective. This research was conducted on Islamic banks in the Middle East region whose annual reports were announced through banking sites using a sample of Islamic bank annual reports published during the period 2015-2017.
Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Pada Satuan Kerja Perangkat Daerah Kabupaten Bantul Sari, Deltania Lunar; Susliyanti, Eni Dwi
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The budgeting process is an important activity and involves various top-level managers as well as lower-level managers who play a role in preparing and evaluating alternatives to budget objectives, where budgets are always used as the best benchmarks of manager performance. This research was carried out at the Regional Device Work Unit (SKPD) Bantul District Special Province of Yogyakarta. This research is included in the type of applied research applied with the aim of applying, testing and evaluating the ability of a theory applied in solving practical problems. The nature of this research is included into quantitative and explanatory descriptive research.The results of this study indicate that budget participation,  Budget feedback, Budget evaluation and The clarity of the budget objective have a positive effect on the performance of the local government officials of Bantul because it obtains a significance value of α <0.05.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study conclude, simultaneously that budget participation has a positive effect on the performance of the local government. Keywords: Budget, Participation, Feedback, Evaluation and Objectives Clarity
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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