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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 78 Documents
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Analisis Pengaruh Dimensi Word Of Mouth Communication Terhadap Keputusan Pembelian Sajian Kuliner Lapak Angkringan (Studi Pada Konsumen Penikmat Sajian Kuliner Lapak Angkringan Di Wilayah Mangkubumi Yogyakarta) Hendarwati, Atik
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Akmenika

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This study aims to analyze the influence of marketing communication by word of mouth of ‘angkringan’ culinary offerings in Mangkubumi area, Yogyakarta. The research data consists primary and secondary data. Research period start on December 2014 until February 2015. The samples consist one hundred respondents. Sampling method is non-probability sampling, with the convenience sampling technique. The research variables are dependent variable (Y) consumer buying decisions, Keputusan Pembelian and five independent variables, namely: WOM-Talkers (X1), WOM-Topics (X2), WOM-Tools (X3), WOM-Taking Part (X4) and WOM-Tracking (X5). The results shows that the coefficient of determination (R2) is 47.30%. It means that the amount of variation in the percentage of Keputusan Pembelian can be explained by five independent variables 47.30% while the remaining 52.70% is explained by other causes beyond the model. The results of t-test shows that there are only two independent variables (WOM-Talkers and WOM-Topics) has a significant influences on Keputusan Pembelian while three other independent variables (WOM-Tools, WOM-Taking Part and WOM-Tracking) does not have a significant influences on Keputusan Pembelian on ‘angkringan’ culinary offerings in Mangkubumi area, Yogyakarta.
Pengaruh Pendapatan Asli Daerah (Pad) Dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus Pemerintah Daerah Kabupaten/Kota Diy Tahun 2007-2013) Prasasti, Swastika Enjang; Sari, Ratna Purnama
Akmenika Vol 12, No 1 (2015): AKMENIKA
Publisher : Akmenika

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The aim of this research is to test whether local own-source revenue (PAD) and the Fund Balance have an effect to goverment’s financial performance of regencies in DIY. This research was held for giving public administration, organizational theory and govermental accounting’s knowledge. This research also held based on the un optimal financial performance in order to adequate public’s need. The research is using budget realization report of DIY regency on 2007-2013 published by Dinas Perimbangan and using 30 samples of data. The data were analyzed by quantitative method and tested by multiple linear regression. The result shows that the local own-source revenue (PAD) and the Fund Balance giving a simultanouse effect on financial performance partially, local own-source revenue (PAD) has a positive significant effect wile fund balance has a negative significant effect on goverment’s financial performance of DIY.
Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing. Wardani, Dewi Kusuma; Ambarwati, Harum
Akmenika Vol 14, No 2 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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The purpose of this study to examine the effect implementation of the perceived usefulness, perceived ease of use, perceived taxpayer satisfaction, perceived usefulness, volunteerism, and social factors on the intention taxpayers to use e-filing. This type of research is associative research. The population in this study is the entire corporate taxpayers who use e-filing in Yogyakarta as respondents. The data collection is done directly by using a questionnaire containing 44 items statement. While data analysis tools using multiple regression with SPSS version 16.0. The results showed that the perception variables usefulness and perceived ease of use have a significant effect on the intention taxpayers to use e-filing, while the perception of satisfaction of taxpayers, perceived usefulness, volunteerism, and social factors had no significant effect on the intention taxpayers to use e-filing.
Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi. Widyawati, Feny; Sukhemi, M
Akmenika Vol 14, No 2 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.
Analisis Pengaruh Dimensi Komunikasi Word of Mouth terhadap Keputusan Pembelian pada Marko Milk and Coffee, Kadipiro Yogyakarta. Asterini, Shely Annesi; Sudaryana, Arif
Akmenika Vol 14, No 2 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Usaha Kafe dan Resto banyak bermunculan di wilayah Yogyakarta, sebagai tempat makan, minum serta berkumpul ngobrol atau membicaran banyak hal seperti bisnis, sekolah perkuliahan atau yang lain Hal ini menunjukkan kecenderungan masyarakat memilih tempat kafe untuk kumpul dan bercanda melepas keletihan atau kadang membicarakan bisnis.Pada penelitian bertujuan untuk menganalisis pengaruh dimensi Word of Mouth Communication dalam keputusan pembelian yang terdiri, Talkers, Topics, Tools, Talking Part, Tracking dalam memutuskan pembelian pada Marko Milk and Coffee, Kadipiro Yogyakarta.Penelitian dilakukan di Marko Milk and Coffee Kadipiro Yogyakarta dengan meng-ambil sampel sebanyak 100 responden dengan menggunakan teknik Non-Probability Sampling dengan pendekatan Accidental Sampling, yaitu sampel diambil berdasarkan kebetulan yang ditemui. Sedangkan pengumpulan data menggunakan kuisioner yang dilengkapai dengan pengukuran variabel menggunakan skala Likeert dengan lima rentangan, yang diuji validitas serta reliabilitasnya. Untuk analisis data menggunakan metode statistic Analisis Regresi Berganda.Berdasarkan hasil penelitian diperoleh persamaan regresi sebagai berikut: Y = 0,780 + 0,195X1 – 0,135X2 + 0,228X3 + 0,176X4 + 0,191X5. Berdasarkan analisis data statistik diketahui bahwa semua variable Dimensi Word of Mouth, baik secara parsial maupun secara simultan mempunyai pengaruh yang signifikan terhadap keputusan pembelian pada Marko Milk and Coffee mempunyai hubungan yang kuat yang ditun-jukkan dengan nilai R2 sebesar 0,700.
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): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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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.Hasil penelitian ini menunjukkan bahwa untuk perencanaan dan pelaksanaan kegiatan Alokasi Dana Desa, sudah menampakkan adanya pengelolaan yang akuntabel dan transparan serta sudah banyak upaya dilakukan untuk mengimplementasikan Undang-undang No.6 Tahun 2014, akan tetapi dalam pelaksanaan suatu program Desa belum mengedepankan outcome apalagi sampai dengan impact-nya. Ada beberapa Faktor yang menjadi penghambat pengelolaan program Alokasi Dana Desa adalah terba-tasnya kualifikasi aparatur pemerintah Desa, Lemahnya tata kelola keuangan Desa dan keterbatasan pengawasan BPD maupun masyarakat terhadap penyelenggaraan peme-rintah Desa.
Analisis Faktor-Faktor yang Mempengaruhi Loyalitas Karyawan pada Pertokoan di Sepanjang Jalan Malioboro Yogyakarta. Suhartini, Yati
Akmenika Vol 14, No 2 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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The research was carried out to know the influence of career development, compensation and job characteristics to employee loyalty at stores along Malioboro street, Yogyakarta.The population of the research were all of Sales Promotion Girls (SPG) and Sales Promotion Boys (SPB) working at stores along Malioboro street. Samples were taken with non-probability sampling technique by quota sampling, as many as 100 respondents. The data was collected by applying questionnaires, and analyzed by using multiple linear regressions with the help of SPSS program for windows release 16.0.This research concluded that factors of career development, compensation and job characteristics, partially or simultaneously showed a positive and significant influence to employee loyalty. These were indicated by the regression coefficient value of each factor of career development, compensation and job characteristics to employee loyalty were 0.421 (X1); 0.149 (X2); 0.411 (X3); and the significant level of each factor were 0.000; 0.45 and 0.000, respectively. While the value of F amounting to 51.235 with the sign.ificance level of 0.000; whereas adjusted R square equal to 0.604.
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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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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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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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.

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