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Akmenika : Jurnal Akuntansi dan Manajemen
ISSN : 19781679     EISSN : 2579311X     DOI : -
Core Subject : Education,
Jurnal Akmenika ISSN: 1978-1679 e-ISSN: 2579-311X diterbitkan oleh Fakultas Ekonomi Universitas PGRI Yogyakarta
Arjuna Subject : -
Articles 6 Documents
Search results for , issue "Vol 10, No 2 (2013): AKMENIKA" : 6 Documents clear
Value Added Implementasi Enterprise Resource Planning (ERP) Widaninggar, Nanda
Akmenika Vol 10, No 2 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Management Information System became pivotal aspect since manager’s decision was made according to the information managed in the database. Enterprise Resource Planning (ERP) was not a brand new issue in Information and Communication Technology (ICT), but the development of this system never got stop. The aim of the implementation of ERP, initially, assisted the operational process of the company, moreover, in PT. Bentoel Internasional Investama Tbk.--a tobacco company which had so many barriers in its industries-- ERP added the value of the company in a very large aspects by using its Be-One. The used of ERP concept increased the productivity and customer satisfaction in the past nine years, and it brought PT. Bentoel Internasional Investama Tbk. to be the best e-Corporation in Indonesia according to SWA magazine version in 2010. ICT through the ERP, did not only create the automation process and efficiency, but also created the improvement of performance and finally changed the stakeholder’s paradigm into customer-centric.
Analisis Perbedaaan Tingkat Kinerja Keuangan pada Bank Konvensional dan Bank Syariah di Indonesia Hendarwati, Atik
Akmenika Vol 10, No 2 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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This paper attempts to analyze the financial performance of Conventional Banks and Islamic Banks in Indonesia. The study is based on secondary data covering the period from 2008 until 2011. Financial ratios includes Capital Adequacy Ratio (CAR), Rasio Efisiensi Operasional (REO) or Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Financing (NPF) or Non Performing Loan (NPL), Financing to Deposit Ratio (FDR) or Loan to Deposit Ratio (LDR) and Return on Assets (ROA). The sampling technique used purposive sampling method. Six bank samples are two conventional banks (Bank BNI dan Bank BTN)and four Islamic banks (Bank Muamalat, Bank Syariah Mandiri, Bank BRI Syariah and Bank Mega Syariah). Independent Samples t-Test used to analyze the financial performance comparison between them. The result of study shows that there are no significant differences in the level of financial performance (which is proxied by the variable ratio of CAR, NPF or NPL, REO or BOPO, FDR or LDR and ROA) between Conventional Banks and Islamic Banks.
Analisis Rasio untuk Mengukur Kinerja Pengelolaan Keuangan Daerah Kabupaten Bantul Adhivinna, Vidya Vitta
Akmenika Vol 10, No 2 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Salah satu aspek penting pelaksanaan otonomi daerah dan desentralisasi yang harus diatur secara hati-hati adalah masalah pengelolaan keuangan daerah. Salah satu alat untuk menganalisis kinerja pemerintah daerah Kabupaten Bantul dalam mengelola keuangan daerah adalah dengan melakukan analisis rasio keuangan terhadap anggaran pendapatan belanja daerah Kabupaten Bantul.Tujuan penelitian adalah untuk mengetahui seberapa besar tingkat kemandirian keuangan daerah, efisien, efektivitas, rasio pertumbuhan, rasio pengelolaan belanja daerah. Penelitian ini digunakan alat analisis deskriptif dengan tolok ukur analisis kemandirian, efektivitas, efisien, pertumbuhan, dan pengelolaan belanja daerah.Berdasarkan hasil analisis data penelitian menunjukkan bahwa rasio kemandirian Pemerintah Kabupaten Bantul dinilai masih rendah. Dari rasio efisiensi menunjukkan hasil yang sangat efisien selama 5 tahun dalam mengelola keuangan daerah. Berdasarkan analisis rasio pertumbuhan menunjukkan hasil yang fluktuatif yang disebabkan peningkatan dan penurunan PAD. Dari hasil rasio efektivitas menunjukkan hasil Pemerintah Kabupaten Bantul dinilai sangat efektif dalam mengelola kekayaan daerah. Hasil dari analisis rasio pengelolaan belanja, terjadi peningkatan dan penurunan dari rasio pengelolaan belanja.
Pengaruh Iklan dan Word of Mouth terhadap Niat Konsumen (Studi Kasus pada Fakultas Ekonomi Universitas PGRI Yogyakarta) Riofita, Hendra
Akmenika Vol 10, No 2 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The objective of this research was to know the influences of advertising and Word Of Mouth (WOM) toward customer motive to buy service products of education of FE UPY. Population for this research were all prospects coming into registration room of FE UPYgetting information about FE UPY from advertising and other people. Total of samples was 50 persons taken randomly by using convenience sampling method. For this research, the researcher developed 2 analyses namely: using multiple linear regression and determination coefficient on the 1st step and using simple linear regression and determination coefficient on the 2nd step. The result of research showed that advertising and WOM influenced customer motivestrongly to buy service products of FE UPY and advertising influenced WOM strongly enough toward service products of education of FE UPY.
Pengaruh Budaya Organisasi dan Motivasi Kerja terhadap Kinerja Karyawan PT. Kereta Api Indonesia (Persero) DAOP VI Yogyakarta (Studi Kasus Karyawan Stasiun Jenar, Wojo, Wates, Sentolo; Resort Jj 6.1 Jenar, 6.2 Wojo, 6.3 Wates; Resort Sintelis 6.1 Wates) Suhartini, Yati; Prasetyanta, Nindya Putra
Akmenika Vol 10, No 2 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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This research examines the effects of organization culture and work motivation to employee performance in PT. Kereta Api Indonesia (PERSERO) DAOP VI Yog-yakarta.The population of this research are 95 employees who are also used as the samples of the research. Data were collected by using a questionnaire and analyzed by using multiple regressions which is also applied for testing the 4 hypotheses. All of the process analyses are assisted by SPSS programs.The results of analyses show that : (1) there are positive effecs between organization culture and working motivation to employee performance; F-test amounting to 39,662 and the significance level pointing at 0,000 (<0,05), (2) there is a positive effect on organization culture to employee performance; (3) there is a positive correlation between working motivation and employee performance; T-test and the significant level of each variable of organization culture and working motivation are 2,494 and 0,016(<0,05); 4,998 and 0,000(<0,05); respectively.(4) where as the most influencing independent variable is working motivation. Finally, the result of adjusted R square is counted to 0,617.
Penerapan Tarif Puskesmas: Unit Cost atau Peraturan Daerah (Perda)? Widodo, Sri
Akmenika Vol 10, No 2 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini bertujuan untuk membandingkan penerapan penggunaan tarif pelayanan Puskesmas di Kabupaten Sleman dengan menggunakan perhitungan unit cost atau-kah dengan peraturan daerah yang memberikan subsidi pada setiap jenis pelayanan kesehatan yang diberikan. Besaran tarif Puskesmas yang harus dibayarkan oleh pasien tergantung pada jenis pe-layanan yang diberikan dengan retribusi untuk setiap kali kunjungan yang diper-lakukan sama untuk semua jenis pelayanan yang meliputi karcis sebesar Rp. 600 dan rekam medis pasien sebesar Rp. 1.500 . Besaran tarif yang harus dibayarkan oleh pasien sebesar unit cost yang dihitung de-ngan jumlah indeks dikalikan dengan unit cost obat ditambah dengan retribusi kun-jungan, dari hasil perhitungan tersebut sebagai dasar oleh Pemerintah daerah dalam menetukan besaran subsidi untuk masing-masing jenis pelayanan yang diberikan oleh Puskesmas. Besaran subsidi yang diberikan oleh Pemerintah daerah berkisar antara 5% sampai dengan 64%.

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