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INDONESIA
ADVANCE
Published by Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa
ISSN : 23375221     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Terbitan Berkala Ilmiah (ADVANCE) Program Studi S1 Akuntansi diterbitkan oleh Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi "AUB" Surakarta, dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara staf pengajar, alumni, mahasiswa, dan masyarakat pada umumnya, terbit sesuai dengan kebutuhan. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
Arjuna Subject : -
Articles 97 Documents
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PENGARUH KEPEMIMPINAN DAN KOMUNIKASI TERHADAP KINERJA GURU SMKN 4 KLATEN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Sarbin .
ADVANCE Vol 1, No 2 (2014): March
Publisher : STIE AUB Surakarta

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Abstract

The aim of this study is investigate influence of leadership, communication, and job satisfaction to teacher performance of the Government Vocational High School 4 at Klaten. The Hypothesizing which have been formulated in this research is: there is direct and indirect influence of leadership, communication across job satisfaction to teacher performance of the Government Vocational High School 4 at Klaten. The research is a survey to teacher performance the Government Vocational High School 4 at Klaten Data have been collected with quesionary was processed with, validity and reliability test, the path analysis, t test, F test and test of R2. The t test have been done show that there is influence of leadership, communication, and job satisfaction to teacher performance the Government Vocational High School 4 at Klaten. The F test have been done show that there is influence of leadership, communication, and job satisfaction to teacher performance the Government Vocational High School 4 at Klaten as simultance. Keyword: leadership, communication, job satisfaction,performance.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN JASA TRANSPORTASI KERETA API INDONESIA (KAI) DAERAH OPERASI 6 YOGYAKARTA Veronica Diona Mahardhika. K; Supriyono .
ADVANCE Vol 3, No 1 (2016): March
Publisher : STIE AUB Surakarta

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Abstract

The research aims are know the influence of service excellence toward consumers satisfaction of train transfortation users Yogyakarta area 6.The sample in this research are train passengers.The sampling method is using simple random sampling. From this method, the sample was taken of 100 respondents. Data analysis method used the research instrument to test the validity, reliability, classical assumptions, and multiple linear regression with t test, F test, and test the coefficient of determination (R2). Result are all valid questions item and reliable research instruments. The results of multiple regression analysis yields a relationship that assurance is a variable that has the greatest regression coefficient. T test results showed that the variable tangible, assurance, empathy partial effect on passenger satisfaction. While variable reliability, and responsiveness not partial effect on passenger satisfaction. The F test results showed that the variable tangible, reliability, responsiveness, assurance, empathy influence simultaneously toward passenger satisfaction.The results showed 55.8% of passenger satisfaction variable variation can be explained by the variable tangible, reliability, responsiveness, assurance, empathy. While the remaining 44.2% is influenced by other factors not examined. Keywords: quality of service, tangible, reliability, responsiveness, assurance, empathy, passenger satisfaction
PENGARUH PROMOSI PENJUALAN DAN PERIKLANAN TERHADAP KEPUTUSAN PEMBELIAN PADA TABUNGAN SIMPEDES, PT BANK RAKYAT INDONESIA Sri Wahyuni; Nessia Timmy; Artanty Artanty
ADVANCE Vol 3, No 1 (2016): March
Publisher : STIE AUB Surakarta

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Abstract

The banking industry has an important role in the economy that raise and distribute funds for community economic development. The more people who know and entrust their savings in banks. The banking industry has undergone major developments in recent years, state banks and private banks, giving rise to competition. This is because as the public awareness of the importance of the bank's presence in helping to meet the needs, including saving. This study with a total sample of 105 respondents. Data analysis was performed using Structural Equation Modeling (SEM) software application Amos 20.0 to test the causality of the two hypotheses of the study. The results showed that a significant difference between sales promotion and advertising on purchasing decisions, with the result variable is greater than the sales promotion advertisingvariables. Keywords: sales promotion, advertising, purchasing decisions, Structural Equation Modeling.
AUDIT DELAY, PROFITABILITY, DAN KONTRIBUSINYA TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Dewi Rahmayanti
ADVANCE Vol 3, No 1 (2016): March
Publisher : STIE AUB Surakarta

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Abstract

This study intents to investigate the influence of audit delay and profitability, towards the financial reporting timeliness in Indonesia stock exchange. Specifically, the sample in this research is obtained from 75 public listed companies (PLC) of manufacturing sector, in Indonesia Stock Exchange. The time period of study is ranging from 2009 to 2011. Further, hypotheses testing were conducted by employing Pooled Least Squared (PLS) Model with panel data analysis. The output performed that audit delay was significantly (p
ANALISA FAKTOR YANG MEMPENGARUHI PERILAKU BRANDSWITCHING PRODUK AQUA GALON DI SURAKARTA muhammad khoiruman
ADVANCE Vol 3, No 1 (2016): March
Publisher : STIE AUB Surakarta

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Abstract

The importance of maintaining customer loyalty to keep terjada not brandswitching consumers to other products is the basis of this study. This study aims to determine the effect of variables forming customer loyalty to the consumer brandswitching aqua in Surakarta. This research is a survey with a sample of the overall amount to 250 respondents. The sampling technique used was purposive sampling. Data collection instruments such as questionnaires and analysis tools used multiple linear regression. Based on the results of this study concluded that the dimensions of forming consumer loyalty (post-consumer dissatisfaction, the need to find variations, prices of Aqua, attraction competitors) influence on consumer loyalty and consumer brandswitching aqua in Surakarta. Variable appeal of competitors has the largest and most significant influence on customer loyalty while consumer loyalty variables have the greatest influence and significant impact on consumer brandswitching Aqua gallon in Surakarta Keywords: post-consumer dissatisfaction, the need to find variations, prices of Aqua, attraction competitors, customer loyalty and brandswitching.
KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN, DENGAN DIVIDEND PAYOUT RATIO SEBAGAI VARIABEL INTERVENING Andyni Yulfanis Aulia Masrifa
ADVANCE Vol 3, No 1 (2016): March
Publisher : STIE AUB Surakarta

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Abstract

This research aimed of this study to analysisthe influence of the independent variables are characteristics of the firm (Firm Size, sales growth, DTA and ROA) toward firm value either directly or indirectly if the Dividen Payout Ratio is mediated on the manufacturing companies listed on the Indonesia Stock Exchange 2006-2010 period. Sampling selection used purposive sampling method.Analysis technique used is two-stageregressionanalysis(path analysis). Result of analysis show that the predictive ability of the four independent variables toward DPR andfirm valueare 18,1% and25,4%, it shown by adjusted R² value. Onthe goodness of fit testshows thatboth modelsfit for usebecause it hasa significance valuelessthan5% of alpha value. Based onTtestshowed that inmodel1, thesalesgrowthis positiveand significant impact of DPR, and DTA is negative and significant impact of DPR because it has a significance value less than 5% of Alpha value. And in model 2, firm size is positiveand significant impact of firm value, andROA is positive and significant impact offirm value.However, based ontestingthe mediationeffect, DPR not provedas anintervening variableon the relationshipcharacteristics of the firm(Firm Size, salesgrowth,DTAandROA) towardfirmvalue, becausethe coefficient ofthe directeffect ofthe characteristics ofthe firm (Firm Size, salesgrowth,DTAandROA) tofirm value is greater than theindirecteffectthrough DPR. Key Words: Firm Value, firm size, sales growth, ROA, DTA, DPRand Manufacturing Companies
KEPUASAN KONSUMEN PENGGUNA SMARTPHONE ANDROID SAMSUNG MELALUI KUALITAS PRODUK, MEREK DAN HARGA DI KECAMATAN GROGOL KABUPATEN SUKOHARJO Pera Setyaningsih; Nuryati .
ADVANCE Vol 3, No 1 (2016): March
Publisher : STIE AUB Surakarta

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Abstract

This study aimed to test the influence of the quality of the product, the brand and the price of consumer satisfaction against Samsung android smartphone users in the GrogolsubdistrictSukoharjo Regency. The population of this research is all Samsung android smartphone user Grogolsubdistrict relic in Sukoharjo Regency. The study sampled the Grogolsubdistrict community using Samsung android smartphone that add up to 100 people. The technique of sampling by means of Random Sampling.Based on multiple linear regression test results indicate that the variable quality of the product, the brand and the price effect is positive towards consumer satisfaction, variable pricing most dominant influence consumer satisfaction Samsung android smartphone users. The results of the test t variable product quality effect is not significantly to consumer satisfaction, brand and price influential variables significantly to consumer satisfaction. Based on the F-test of the variable quality of products, brands and price together influential significantly to consumer satisfaction android Samsung smartphone user Grogolsubdistrict relic in Sukoharjo Regency. Keyword: product quality, brand, price and customer satisfaction.
CAPITAL ADEQUACY RATIO (CAR) DAN DANA PIHAK KETIGA (DPK) TERHADAP RETURN ON ASSET (ROA) DENGAN PENYALURAN KREDIT SEBAGAI VARIABEL INTERVENING P Haryoso; Bambang Kusdiasmo
ADVANCE Vol 4, No 1 (2017): March
Publisher : STIE AUB Surakarta

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Abstract

This research aimed to determine the influence of Capital Adequacy Ratio (CAR) and third party funds (DPK) througt landing. The influence of Capital Adequacy Ratio (CAR),  third party funds (DPK), and the distribution credit for Return on Asset (ROA). The influence Capital Adequacy Ratio (CAR) about Return on Asset (ROA) througt landing . third party funds (DPK) about Return on Asset (ROA) througt landing. The Population in this study all commercial banks in Indonesia are listed on the Stock Exchange the period of 2012-2015. The samples based on purposive sampling are 15 commercial banks in Indonesia -year period 2012-2015. Data is taken from secondary data from company financial statements of Commercial Bank and listed on the Indonesia Stock Exchange. Data analysis methods used in the study were multiple linier regression analysis, with descriptive statistics test , linearity test , hypothesis test ( t test , F test , and the correlation coefficient of determination ). The analysis showed that: (1) Capital Adequacy Ratio (CAR) but not significant positive effect on Lending. (2) Third Party Fund (DPK) positive and significant impact on the Lending. (3) Capital Adequacy Ratio (CAR) a significant negative effect on Return on Assets (ROA). (4) Third Party Fund (DPK) but not significant positive effect on Return on Assets (ROA). (5) Lending positive but not significant effect on Return on Assets (ROA). (6) Effect of Capital Adequacy Ratio (CAR) of the Return on Assets (ROA) greater than the influence of Capital Adequacy Ratio (CAR) of the Return on Assets (ROA) through Lending. (7) Effect of Third Party Fund (DPK) to Return on Assets (ROA) is smaller than the influence of Third Party Fund (DPK) to Return on Assets (ROA) through Lending.Keywords : Capital Adequacy Ratio, Return On Asset, Third Party Funds, Lending
PREDIKSI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DENGAN PENDEKATAN MULTINOMIAL LOGIT Perusahaan Manufaktur di Bursa Efek Indonesia Siti Hayati Efi Friantin; Hermawan Adi Hardiyanto
ADVANCE Vol 4, No 1 (2017): March
Publisher : STIE AUB Surakarta

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Abstract

This study aims to determine the effect of the liquidity ratio, solvency, and profitability in predicting financial distress in manufacturing companies listed on the Indonesian stock exchange on the observation period 2012-2015. Sample of 20 manufacturing companies of which 11 companies with category 0 to healthy companies, 1 company with financial distress category 1, 7 companies with financial distress categories 2, one category of companies with financial distress 3. Liquidity measured by current ratio, solvency measured by debt to equity ratio, and profitability measured by gross profit margin and net profit margin. MANOVA used to test hypothesis 1 while the Multinomial Logit is used to test the hypothesis 2. The results of this study concluded that through the different test MANOVA can know the different between a company that is not experiencing financial distress and company experiencing financial distress, through the test Multinomial Logit know that financial ratio derived from the statement of financial position and income statement significant in predicting financial distress.Keywords: liquidity, solvency, profitability, MANOVA, Multinomial Logit, Financial Distress.
THE ANALYSIS OF FACTORS WHICH AFFECTING THE ACCEPTANCE OF GOING CONCERN OPINION Rizca Anna Savitri; Denny Mahendra
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to analyze and show the empirical evidence that bankruptcy, company’s growth; firm size, prior year audit opinion, and opinion shopping have significant effect on acceptance going concern audit opinion. The population on this study was manufacturing companies listed on Indonesian Stock Exchange (BEI) in 2012 until 2016. Sample was determined by the method of purposive sampling. The data were secondary data that were obtained from www.idx.co.id. Analytical technique in the research consists of goodness of fit test, overall model fit, determination coefficient, and logistic regression for data analysis. The result showed that bankruptcy, firm size, and prior year audit opinion have significant effect on acceptance going concern audit opinion. Company growth and opinion shopping have no significant effect on acceptance going concern audit opinion. Nagelkerke R square results obtained results of 0,754 which means the variability of dependent variable able to explain by independent variables equal to 75,4% while the rest 24,6% explained by other variable not participated observed.Keywords: Banckruptcy, company size, Company growth, prior audit opinion, opinion shopping, going concern opinion

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