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INDONESIA
Akmenika : Jurnal Akuntansi dan Manajemen
Published by Universitas PGRI Yogyakarta
ISSN : 19781679     EISSN : 2579311X     DOI : -
Core Subject : Education,
Other
Jurnal Akmenika ISSN: 1978-1679 e-ISSN: 2579-311X diterbitkan oleh Fakultas Ekonomi Universitas PGRI Yogyakarta
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 11, No 2 (2014): AKMENIKA" : 6 Documents clear
Pendampingan Berbasis Lokal untuk Pemberdayaan Ekonomi Masyarakat Glagaharjo dan Argomulyo Cangkringan Nugrahani, Tri Siwi
Akmenika Vol 11, No 2 (2014): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The aim of this research is to propose a local based assistancy model for em-powering society’s economics to reduce poverty problem in Cangkringan Sleman, especially in Glagaharjo and Argomulyo region. This research using 23 groups of farmer to be the subject of this research. For collecting data, this research using survey and an interview method. And for analyzing data, researcher using quali-tative and quantitative descriptive method. The data analysis show that almost farmer groups who work as a farmer having monthly revenue between Rp 300.000 - Rp 500.000. It means that the average re-venue is still below the regional minimum wage (UMR) and almost of them still classified into beginner group. The economic’s activity in Glagaharjo and Argo-mulyo have formed in an unique way. There are having a rice barn in Argomulyo and planting sengon tree in Glagaharjo. The leaf of the sengon tree has used to feeding the resident’s cattle. Both the resident in Argomulyo and Glagaharjo feel that the assistancy program which is held by government, especially from depart-ment of agriculture has completely done. But it’s not the same condition in the women empowerment sector. The women empowerment has no activity and there are no sustainability condition for their economic’s activity. It means that for this sector, there are more things to do for intensively assisting them which can form in a various way, such as giving them planning, processing, and marketing. It is important too for giving them assistency in motivating and maintaining their bu-siness activity. The result show that the draft of local based assistancy model for empowering economic’s society in Argomulyo and Glagaharjo can be sustainability continued and developed for reducing poverty problem.
Analisis Komparasi Potensi Kebangkrutan Model z-score Altman, Springate dan Zmijewski pada Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Hendarwati, Atik
Akmenika Vol 11, No 2 (2014): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Bankruptcy prediction is one of the main issues in the classification of firms. Now a days, various models and researches are used for bankruptcy prediction. The purpose of this study is to present the theoritical bases of the research and com-pare the results obtained firm applying the Altman, Springate and Zmijewski mo-dels for firm bankruptcy prediction. Thus, we selected a sample of 12 food and be-verage manufacture companies, listed companies on Bursa Efek Indoinesia (BEI) and the data collected during the period 2009-2012 were tested. Multiple discri-minant analysis and Kruskal-Wallis non-parametric methods were applied for da-ta analysis. The result suggest that there is a significant difference between the three models in bankruptcy prediction.
Pola Pengembangan Usaha Bumdes untuk Mewujudkan Peningkatan Penduduk Miskin di Kabupaten Indragiri Hilir Propinsi Riau Mampanini, Dianto
Akmenika Vol 11, No 2 (2014): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to know BUMDes dynamics and role of social capital in the process of economic empowerment in plural communities through BUMDes Indragiri Hilir. The research method used is a qualitative research method, where in when the primary purpose of a study is to explore and explain the behaviorrather than describe it, when the research problem is not "ordinary" and not sufficient for examination, or when the words that deserve to be communicated to the respondent is not a vailable, the researchers are advised to indicate an answer research questions. There are two results of this study, only between: (i) BUMDes provide considerable benefits for the citizens of Indragiri Hilir iecreation of new businesses and employment, (ii) Social capitalis defined as a social institution involving networks, norms, and belief a social, the third element is pushedon a social collaboration for economic empowerment through the development BUMDes. Based on the description and discussion of research results that have been described, it can be concluded as follows: first, the existence Dynamics BUMDes been felt by society Indragiri Hilir. Given BUMDes into village-owned enterprises that were able to move the village economy. But in its development BUMDes in Indragiri Hilir trend to move in the field of financial services businesses (micro finance) and not much engaged in the real sector. Secondly, there is the attitude of joint responsibility as a form of social capital that facilitates communication networks and interactions, enabling the growth of trust and streng then cooperation. A healthy society is likely to have social networks that sturdy. The occurrence of strong interrelation-ships, both formal and informal. Social networks will streng then the feeling of a close cooperation between the managers and the public in the use of BUMDes loans BUMDes.
Pengaruh Kualitas Pelayanan terhadap Loyalitas Masyarakat Berbelanja pada Pasar Tradisional di Kabupaten Bantul Pramudyo, Anung
Akmenika Vol 11, No 2 (2014): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan terhadap loyalitas masyarakat berbelanja pada pasar tradisional di Kabupaten Bantul. Subyek pada penelitian ini adalah masyarakat yang berbelanja di pasar tradisional di Kabupaten Bantul. Penelitian di-lakukan dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Sam-pel yang diambil sebanyak 100 orang dengan menggunakan teknik convinience sampling dan purposive sampling. Untuk mengukur pengaruh kualitas pelayanan terhadap loyalitas masya-rakat berbelanja pada pasar tradisional di Kabupaten Bantul digunakan analisis regresi ber-ganda dengan menggunakan progam komputer spss versi 18. Hasil penelitian menunjukkan bahwa variabel responsiveness, assurance, dan empathy berpengaruh secara signifikan terha-dap loyalitas masyarakat berbelanja pada pasar tradisional di Kabupaten Bantul, sementara variabel tangible dan reliability tidak berpengaruh.
Akuntansi sebagai Alat Komunikasi Berkaitan dengan Lingkungan Hidup Studi Kasus pada Aneka Tambang Batubara Bukit Asam Tbk. Astuti, Tutut Dewi
Akmenika Vol 11, No 2 (2014): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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The objective of this research was to understand accounting as a communication tool for company in relationship with the environment. The data collection method used in this research was documentation. The data analysis was used to find out the relationship bet-ween accounting and environment which was carried out by identifying the environmental information on annual reports of PT PT Tambang Batubara Bukit Asam Tbk. The results show it was (1) the environmental information was provided on annual report were other than the financial statement, (2) six groups of environmental information were provided by company, (3) most of the environmental information (near to 78,52%) were provided in qualitative information.
Pengaruh Kesejahteraan Karyawan terhadap Motivasi Kerja Karyawan pada RSU Rachma Husada Bantul Yogyakarta Suhartini, Yati; Septiningsih, Tri
Akmenika Vol 11, No 2 (2014): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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This research examines the effect of employee welfare programs of economical, welfare programs of facilities and programs of service to employee motivation in Rachma Husada Bantul hospital. The population of this study are 104 employees who are 82 employees 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 is a positive but not significant between welfare programs of economical to employee motivation indicated by the value of β1 0.055, t value 0.465 and sig. 0.643. (2) there is a positive effect of welfare programs of facilities to employee motivation indicated by the value of β2 0.452, t value 3.503 and sig. 0.01. (3) there is a positive effect of welfare programs of service to employee motivation indicated by the value of β3 0.305, t value 3.174 and sig. 0.02. and (4) there is a positive effect of welfare programs of economical, welfare programs of facilities and welfare programs of services to employee motivation indicated by the value of F 26.528, sig. 0.000. Finally, the value of adjusted R2 is 0.486. This means that 48.6% of employee motivation are explained by welfare programs of economical, welfare programs of facilities and welfare programs of service. Where as 51.4% of them are explained by other factors not examined in this study.

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