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Proceeding Fakultas Ekonomi
Published by Universitas Stikubank
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Core Subject : Economy,
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Articles 179 Documents
PERBEDAAN SIKAP DAN KEPERCAYAAN KONSUMEN PADA IKLAN DENGAN MENGGUNAKAN KREDIBILITAS SUMBER TINGGI DAN RENDAH Soliha, Euis; Kusumo, Rusyadi Yogo
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan sikap konsumen pada iklan denganmenggunakan kredibilitas sumber tinggi dan rendah.Terdapat dua hipotesis yang akan diujidalam penelitian ini. H1: Terdapat perbedaan sikap nasabah pada iklan dengan menggunakankredibilitas sumber tinggi dan kredibilitas sumber rendah. H2: Terdapat perbedaankepercayaan nasabah pada iklan dengan menggunakankredibilitas sumber tinggi dan kredibilitassumber rendah. Desain penelitian yang digunakan adalah eksperimen laboratorium yaknieksperimen yang dilakukan dalam lingkungan buatan atau diatur. Desain yang digunakan adalahfaktorial design. Partisipan yang dipilih adalah orang dewasa sebanyak 65 orang, sedangkanuntuk partisipan cek manipulasi sebanyak 35 orang. Untuk menguji hipotesis pertama dan kedua,partisipan dikelompokkan dalam dua kelompok secara acak yang masing-masing diberiperlakuan salah satu dari dua format iklan yaitu iklan dengan kredibilitas sumber tinggi dan iklandengan kredibilitas sumber rendah. Penelitian ini menggunakan satu kuesioner untuk dua versiiklan sedangkan untuk teknik analisisnya pengujian instrumen penelitian dengan uji validitas danuji reliabilitas terhadap kuesioner dan analysis of variance (ANOVA) untuk menguji hipotesis 1dan 2. Hasil pengujian menunjukkan bahwa terdapat perbedaan sikap nasabah pada iklan denganmenggunakan kredibilitas sumber tinggi dan rendah. Sedangkan hasil pengujian hipotesis 2menunjukkan tidak terdapat perbedaan kepercayaan konsumen pada iklan dengan menggunakankredibilitas sumber tinggi dan rendah.Kata kunci : kredibilitas sumber, iklan, sikap, kepercayaan
PENGARUH KUALITAS PRODUK TERHADAP NILAI PELANGGAN DAN KEPUASAN PELANGGAN DAN DAMPAKNYA PADA LOYALITAS PELANGGAN APOTEK DELA SEMARANG Munisih, Siti; Soliha, Euis
Proceeding Fakultas Ekonomi 2014
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Abstract

Analysis of the influence of product quality research on customer value and customer satisfaction thatimpact on customer loyalty pharmacy Dela Semarang. This study aims to: (1) analyze the effect ofproduct quality on customer value, (2) analyze the effect of product quality to customer satisfaction, (3)analyze the effect of customer value on customer satisfaction, (4) analyze the effect of customer value oncustomer loyalty, and (5) analyze the effect of customer satisfaction on customer loyalty. The datacollection method used in this study questionnaires were 120 respondents who buy drugs in Delapharmacies Semarang more than 2 (two) times. Analysis of the data using statistical analysis with thehelp of IBM SPSS 19 software program. The results showed that (1) the quality of the product positiveand significant impact on customer value, which increases the quality of the products is also increasingcustomer value, (2) the quality of the product positive and significant effect on customer satisfaction,which increases the quality of the products that customer satisfaction is also increases, (3) customervalue positive and significant effect on customer satisfaction, which increases the value of customers alsoincreased customer satisfaction, (4) customer value positive and significant effect on customer loyalty,which increases the value customers will also increase customer loyalty , and (5) customer satisfactionpositive and significant effect on customer loyalty, increase customer satisfaction which then alsoincreases customer loyalty.Keywords: Product Quality, Customer Value, Customer Satisfaction, Customer Loyalty
TEORI POSTUR MOTIVASI DALAM STUDI EKSPERIMEN KEPUTUSAN KEPATUHAN PAJAK DI INDONESIA Puspitasari, Elen; Nurhayati, Ida; Meiranto, Wahyu
Proceeding Fakultas Ekonomi 2015: 2015
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Abstract

This study used motivational posture theory to examine the effect of individual posture motivational taxpayers as internal factors of the tax compliance decision. While external factors of taxpayer in this study is the audit strategy and the amount of tax exemption (taxable income).  An external factor of taxpayer as an independent variable in this study is an experimental variable. Tax audit strategy divided into two levels of treatment, the tax audit strategy of fixed and random. The amount of taxable income is divided into two levels of treatment, that is taxable income go up and down. While the internal factors of motivation posture placed as a covariate variable on the dependent variable tax compliance  decisions.  Based  on  the  number  of  independent  variables  and  treatment  as  well  as treatment  of  the  participants,  the  design  used  in  this  study  was  Quasi  Experimental  Design Between-Subject 2X2 with Covariate with random assignment method. The subjects in this experiment are an individual taxpayer who has a tax ID, doing their own business and have experience in reporting their tax revenue. The analysis technique used was Analysis of Covariate. The results showed that the posture motivation of Indonesian taxpayer’s as concomitant factors does not affect tax compliance decisions. This is not accordance with Motivational Posture Theory. This study proves that the tax audit strategy and the amount of taxable income affect tax compliance decisions. The taxpayer is given the treatment of fixed audit strategy will be more compliant than the taxpayer is given random audit strategy. The amount of taxable income that rises will lead to decisions that tax compliance is higher when compared with the taxable income down. This study contributes to the novelty of tax compliance research in terms of the implications of the theory, the variable placement and research design.       Keywords: tax compliance decisions, motivational postures, strategy of tax audit, taxable income.
PERAN KEPEMILIKAN INSTITUSIONAL,KOMISARIS INDEPENDEN, KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN ( Perusahaan Manufaktur yang terdaftar di BEI pada Periode 2010-2012 ) Srimindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2014
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Abstract

Perusahaan memiliki kewajiban menerbitkan laporan keuangan dengan integritas yang tinggi bagi pihak yang berkepentingan. Terdapat beberapa faktoryang mempengaruhi integritas laporan keuangan. Penelitian ini bertujuan untukmenguji pengaruh kepemilikan institusional, komisaris independen, komite audit danauditor eksternal terhadap integritas laporan keuangan.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar diBursa Efek Indonesia (BEI) tahun 2010 sampai 2012. Sampel yang digunakan dalampenelitian ini diambil berdasarkan kriteria-kriteria yang ditentukan (purposivesampling). Data yang telah terkumpul dianalisis dengan menggunakan regresi linierberganda. Hasil penelitian ini menunjukkan bahwa komisaris independen berpengaruhpositif terhadap integritas laporan keuangan. Sedangkan kepemilikan institusional,komite audit dan auditor eksternal tidak berpengaruh terhadap integritas laporankeuangan.Kata Kunci: kepemilikan institutional, komisaris independen, komite audit, auditoreksternal, integritas laporan keuangan.
The Effect Of Management Ownership, Leverage, Firm Size, And Profitability On Social Disclosure In Annual Reports Of Manufacturing Company (Empirical Study On Manufacturing Company Listed In Idx) Puspitasari, Elen; Srimindarti, Ceacilia
Proceeding Fakultas Ekonomi 2012
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Abstract

Products  of accounting  in  the form of financial statement–annual  report is the exposure of the report containing the accountability         of    the   management               of operational  activities  to  the  shareholders, but now need to extend this paradigm to be accountable to all  stakeholders. This study is        an        empirical       study   conducted       in manufacturing companies listed in IDX are intended to identify and examine the effect of  management  ownership,  leverage,  size, and                   profitability      on        social   disclosure (Sustainable   Reporting)  in  their  annual reports during the  period 2007-2010. The results of                     this       study        indicate       that management  ownership  and  leverage  has no   effect  on        the         disclosure       of     social reporting in annual reports, whereas firm size and profitability have an influence on social disclosure in annual reports. Keywords: Social  Disclosure,  Sustainable Reporting,  Management  Ownership, Leverage, Firm Size, Profitability
ANALISIS PENGARUH LOCUS OF CONTROL DAN SELF EFFICACY TERHADAP KINERJA DENGAN ETIKA KERJA ISLAM SEBAGAI VARIABEL MODERATING (Study Empiris pada Perawat di Rumah Sakit Islam Sultan Agung Semarang) Rahayuningsih, Sri; Yunianto, Askar
Proceeding Fakultas Ekonomi 2015: 2015
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Abstract

This research aims to analyze the influence of Islamic work ethichs toward the relationship of Locus of Control and Self Efiicacy toward nurses performance. The writer uses purposive sampling method to take the sample from Sultan Agung Islamic Hospital Semarang. The data tested in this research covers validity test with product moment, reliability test with alpha cronbach, multiple linear regression analysis, t-test for testing and proving the research hypothesis.Result from regression analysis t-test shows that (1) Locus of Control has influence toward performance, as strong as Locus of Control influence inside the nurse the nurse self,, her performance increases (2) Self Efficacy has influence toward performance, as strong as self efficacy influence inside the nurse self, her performance increase, (3) Locus of Control variable is as moderating variable, enhancement of Locus of Control suppearted by Islamic, (4) Self Efficacy variabel is not moderating variabel reduction of self Efficacy supported by Islamic work ethics will reduce the nurse performance.Keywords : Locus of Control, Self Efficacy, Islamic Work Ethics , Performance
PENGARUH BUDAYA TOLERANSI KEKUASAAN TERHADAP PERSEPSI KARIR BIROKRATIK DAN PROFESIONAL (Studi Empirik pada Profesi Perawat RS. Islam Sultan Agung Semarang) Rahayuningsih, Sri; Rijanti, Tristiana; Indriyaningrum, Kis
Proceeding Fakultas Ekonomi 2014
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Abstract

Organization culture is collection of positive value that is useful for organization in order to influence behavior. Authority tolerance culture is part of culture concept founded by Hofstade (1994). As high as authority to culture, means they are willing to accept the authority to culture difference in an organization. Career perception is perception as long as working (Asthur, et al, 1989. The aim of this research  are to analyze and to prove whether tolerant culture influence bureaucratic and professional career perception. Method of this research uses purposive sampling method with 89 female nurse as samples and also uses double regression analysis. Result of this research shows that authority tolerance culture has positive influence towards bureaucratic to career perception and professional career perception. It means that as high as authority tolerance culture will determine life someone’s career choice, even though still in perception form. Next, this perception will influence someone’s behavior in acting to do pioneering career. Keywords : Authority tolerance culture, Bureaucratic Career Perception, Professional Career Perception.
IMPLEMENTASI PAJAK PENGHASILAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS UMKM WILAYAH SEMARANG) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Proceeding Fakultas Ekonomi 2013: 2013
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Abstract

This study aims to determine how the counting, recording, and reporting of tax made by the Micro, Small and Medium Enterprises (SMEs) in the region of Semarang as the implementation of self assessment system.Samples wereobtained from the Ministry of Cooperatives and SMEs Semarang. Sample was selected using a convenience sampling a number of 126 SMEs. While using descriptive qualitative data analysis. The results showed that the taxpayer has anunderstanding of the tax laws relating to the rate and time of payment of taxes. In fact, SMEs often have overpaid or underpaid in the taxation process. Steps to be done is to adjust our transaction overpayments or underpayments, although not in accordance with Financial Accounting Standards of Business Entities Without Public Accountability.Keywords : Self Assessment System, Income Tax, Small Medium Entrepresis (SMEs)
ANALISIS PERBANDINGAN PENERAPAN SELF ASESSMENT SYSTEM PRA DAN PASCA PEMBERLAKUAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 Oktaviani, Rachmawati Meita; Poerwati, Rr. Tjahjaning
Proceeding Fakultas Ekonomi 2015: 2015
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Abstract

Taxes are a necessary part of the State. Tax implemented in the course based on the rules set by the Government. This study aims to compare the implementation of SME tax obligations before and after the imposition of Government Regulation No. 46 In 2013 Comparisons were made from the standpoint of taxpayer obligations. Obligation undertaken begin aspect of the calculation process, depositing, and reporting. The results obtained from this study is the aspect of the perceived benefits and disadvantages of SMEs by the taxpayer after the enactment of this Government Regulation Keywords: Comparison Analysis, Self Asessment System, Government Regulation No. 46 In 2013
FAKTOR-FAKTOR YANG MEMPENGARUHI SETORAN LPPL RADIO PADA LPPL RADIO KABUPATEN/KOTA SE-JAWA TENGAH Sadaruddin, Tubagus Muhammad; N. Masdjojo, Gregorius
Proceeding Fakultas Ekonomi 2014
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Abstract

This study aims to analyze the factors that affect deposit LPPL (Local Public Broadcasting) Radioon Radio LPPL Regency/City in Central Java. Some researchers emphasize the effect of the regulation isa factor, the budget ceiling given by the budget, the number of HR employees and deposit targetsmandated by the respective local government district/city. The population in this study was 32 LPPLRadio districts/cities in Central Java. In addition, this study uses panel data time series for the past threeyears, starting in 2011, 2012 and 2013. This study uses multiple methods approach, the approaches are :Pooled Least Square (PLS), Fixed Effect Model (FEM) and Random Effect Model (REM). The modeltesting uses Chow Test and Hausman Test. The hypothesis testing, conducted through partial test basedon t test. The results showed that model tends to use FEM. Based on that estimation model was found thatonly two variables that were significant namely regulation and deposit targets at 5% significance level.Beside that amaount of human resources was significant at 10% significance level. The rest that is thebudget was insignificant.Keywords: Deposits of LPPL Radio, budgets, HR

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