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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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Upaya Peningkatan Kinerja Dosen dalam Pengembangan Sumber Daya Manusia untuk Mendukung Visi dan Misi UPY Siswanta, Lilik
Akmenika Vol 10, No 1 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research aimed to analyze the performance improvement effort Lecturer in Human Resource Development to support the Vision and Mission UPY The study population was all faculty PGRI University Yogyakarta some 114 people, with the use of saturated and representative sampling of respondents in Charge of human resources.Some efforts to make for human resources development in achieving the vision and mission of UPY, include: 1) explicitly implementing reward and punishment system, 2) developing human resource development based on Emotional and Spiritual Quotient Improvement, 3) providing the lecturers with more opportunities to imple-ment programs in their work units, 4) developing human resource through planning involving the lecturers, and 5) establishing cooperation with other universities in the development of Tri Dharma Perguruan Tinggi.
Analisis Spesifik Rasio Perbankan Indonesia terhadap Return on Asset dan Return on Equity Kristiana, Deranika Ratna
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research is aimed to examine the influence of the banking specification ratio to the return on asset and the return on equity. The implication of this research is hoped to be able to give more understanding, especially for the emitter as the basic of the consideration in making decision to maximize the performance of the company and the shareholders. So, it has big return, for the investor in making the invested decision and for the banking customer in making the consideration in choosing the financial institution that will be become as the place to save the deposit or to propose the credit. The previous research is expected that the banking specification ratio gives the positive influence to the profitability. The test of the variables in this research will be done by entering the variables to a multiple analysis regression. The sample of this research is done to the national banking registered in the stock exchanges of Indonesia and that has the complete banking data in Indonesia from 2011 to 2015.
Pengaruh Employee Engagement dan Employee Value Proposition terhadap Kinerja Sumarni, Murti
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The aim of this research was focused to determine the impact of Employee Engagement and Employee Value Proposition to Performance. The reliability and validity test was conducted to 30 respondents and the result showed that all questions item were proven valid and reliable to be used in further research analysis. Populations in this research were the employees of PT. Bank Mega, Tbk. Branch Office Semarang. Questionnaire wasused to collect the data in the amount of 50 respondents. This research used SPSS to analyze and the result of the regression analysis indicated that the Employee Engagement and Employee Value Proposition had a significant effect to Performance. The result of Path Analysis indicated that Employee Value Proposition could be a moderating variable between the impact of Employee Engagement to Performance.
Perilaku Earning Management di Sekitar Penerapan PP No. 46 Tahun 2013 (Studi Kasus pada UMKM di Daerah Istimewa Yogyakarta). Suyanto, Suyanto; Aji, Andri Waskita
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini menguji mengenai perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013 (studi kasus pada UMKM di Daerah Istimewa Yogyakarta). PP Nomor 46 Tahun 2013 tentang pengenaan pajak penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu. Per-masalahan dalam penelitian ini yaitu apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013. Tujuan penelitian ini adalah untuk menguji apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013 serta untuk memperoleh bukti empiris tentang ada tidaknya perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013. Teknik pengumpulan data diperoleh melalui data sekunder berupa laporan ke-uangan UMKM yang ada di Daerah Istimewa Yogyakarta selama periode pengamatan dari tahun 2012 sampai dengan tahun 2014. Dalam pengelolaan data, peneliti meng-gunakan alat bantu berupa perangkat lunak statistik untuk melakukan uji beda t-test. Pemilihan sampel berdasarkan metode purposive sampling dengan tujuan menda-patkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Hasil pe-nelitian ini adalah Nilai t yang disajikan untuk uji beda rata-rata berpasangan sebesar 9,347 dengan tingkat signifikansi 2-tailed 0,000 yang berarti nilai t signifikan karena p-value 0,000 jauh lebih rendah dari tingkat signifikansi yang ditetapkan yaitu 0,05. Dengan demikian maka dapat dikatakan bahwa data empiris mendukung hipotesis alternatif yang diajukan.
Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Property dan Real Estate di BEI Tahun 2011-2014. Hidayatullah, Muhammad; Diansari, Rani Eka
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.
Analisis Keputusan Konsumen dalam Pembelian Sepeda Motor Merek Suzuki di Yogyakarta Sudaryana, Arif; Mustianingsih, Grazia Desty
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini bertujuan untuk menganalisis keputusan konsumen dalam pembelian se-peda motor Suzuki di Yogyakarta. Sampel yang dijadikan obyek penelitian sebanyak 98 responden pengguna sepeda motor Suzuki di Yogyakarta. Pengambilan sampel dalam penelitian ini dilakukan dengan metode sampel non probabilitas yaitu Purposive Sam-pling. Teknik pengumpulan data dilakukan dengan cara menggunakan kuisioner. Se-dangkan teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi li-nier berganda, dengan bantuan program SPSS versi 16,0. Hasil penelitian ini menun-jukkan bahwa berpengaruh terhadap keputusan pembelian baik secara simultan dan parsial. Ditunjukkan pada nilai faktor harga, kualitas, desain, dan kenyamanan, secara parsial mempunyai pengaruh yang positif dan signifikan terhadap keputusan pembe-lian, dibuktikan dengan nilai t masing-masing sebesar 3,239(X1); 2,245(X2); 1,999(X3); 4,530(X5) dan nilai signifikansi yang kurang dari 0,05 masing-masing sebesar 0,002(X1); 0,026(X2); 0,048(X3) dan 0,000(X5). Variabel faktor kemudahan perawatan tidak memiliki pengaruh yang signifikan karena t sebesar 0,153 dengan nilai signifikan-si 0,879 > 0,05. Hasil Uji F dengan nilai Fhitung 37.664 dan signifikansi 0,000. Hasil ini membuktikan bahwa secara bersama-sama faktor harga, kualitas, desain, kemudahan perawatan dan kenyamanan berpengaruh terhadap keputusan pembelian. Dari hasil pengujian koefisien determinasi nilai R = 0,820 menunjukkan mempunyai hubungan yang kuat terhadap keputusan pembelian. Sedangkan nilai Adjusted R2 sebesar 0,654 hal ini berarti sebesar 65,4% menyumbangkan perubahan variabel X terhadap Y dan si-sanya 34,6% tidak dijelaskan atau dipengaruhi oleh variabel lain yang tidak dimasuk-kan dalam model penelitian ini.
Analisis Faktor yang Mempengaruhi Kesuksesan Usaha pada Pedagang Handphone Sepanjang Jalan Moses Yogyakarta. Suhartini, Yati; Hadiati, Ayu
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The research was carried out to find the influence of five business location factors such as rent expense, infrastructure, business environment, consumer, and security on the success of the mobile phone business a long Jalan Moses, Yogyakarta. The respondents of the research were all of the handphone traders a long Jalan Moses, as many as 81 respondents. The data was derived from a survey and collected by applying question-naires, and analyzed by using multiple linear regressions. This research indicated that factors of rent expense, infrastructure, business environment, consumer, and security, all together showed a significant influence on the business success. These were indicated by the value of F amounting to 24,132 with the significance level of 0,000, where as R square counting to 0,591. The regression coefficient of each factor of rent expense, infrastructure, business environment, consumer, and security toward business success are 0,368 (X1); 0,294 (X2); 0,399(X3); 0,311 (X4); 0,394 (X5); and the significant level of each factor are 0,003; 0,031, 0,007, 0,031, and 0,020 respectively.
Pengaruh Corporate Social Responsibility (CSR) Dan Return On Asset (ROA) Pada Good Corporate Governance (GCG) Nugrahani, Tri Siwi
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aimed to examine the influence of social responsibility (Corporate SocialResponssibility) and profitability (return on assets) on corporate governance (GCG).This study was performed on companies listed in the Stock Exchange in 2011-2013.Sampling method with purposive sampling and data collection methods withobservation. This study tested with multiple regression analysis to test the hypothesis ttest with significance of 5%.Hypothesis testing results show there is influence of CSR(Corporate Social Responsibility) in GCG with t test of 4.486 with 0.000 significanceand ROA affect the GCG with t value of 2.160 with 0.036 significance. These resultsindicate that the hypothesis 1 and 2 are supported. The higher CSR undertaken by thecompany the higher the GCG companies, as well as higher profitability (ROA), thehigher the GCG. Based on F test of 11.72 with a significance of 0,000 showed jointlybetween CSR and corporate governance affect the ROA. This suggests the hypothesis 3is supported. which means jointly CSR and ROA effect on corporate governance. If CSRrose by 1 then GCG will rise 0054, as well as ROA rose by 1 it will increase the GCG of0.015. Adjusted R2 value of 0.195 which demonstrates the ability of CSR (CorporateSocial Responsibility) and profitability (ROA) can explain GCG amounted to 19.50%,while the remaining 80.50% is explained by other variables.
Penilaian Sikap Pada Country Of Origin Image Terhadap Sustainability Dan Evaluasi Produk Prakosa, Adhi
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Nowadays, marketers are faced with a higher level of consumers concern on socialand environmental issues. Due to that reason, it is important for marketers to assesstheir business practices related to the country of origin products and concern ofcompany on issue of environmental sustainability. The aim of this study is to examinedifferences in response of consumers towards attributes of environmental sustainabilityand product evaluation visits of their attitudes towards country of originimage. The dependent variable in this research is consumer perceptions on corporatesocial responsibility, transparency, and trust, where as the attitude of countryof origin is the independent variable. The survey method is used in this study toevaluate hypothesis using one-way ANOVA analysis. As the result, it can be concludedthat confidence of consumer in the company and the evaluation of the productwill be different between consumers who have a high and a low country of originimage.
Analisis Pengaruh Kompetensi Terhadap Kinerja Karyawan Badan Pengelola Dan Pengembangan Taman Mini Indonesia Indah Zakiyah, Zakiyah; Ariyanto, Eny
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Taman Mini Indonesia Indah (TMII) is the second largest tourist destination inJakarta. Until now TMII is managed by the Management Board and DevelopmentTaman Mini Indonesia Indah (TMII BPP). The number of employees BPP TMII,early out by 2015, as many as 734 people. In the period 2011-2014, employeesperformance BPP TMII yet optimal and showed the phenomenon tends to decrease.Similarly, the level of competency of the employees pointed to the fact remains lowordo not meet minimum standards set BPP TMII management, among others, by78.75% of the employees had high school education or less. The issue is whether theemployees competence affect the performance? with reference to the formulation ofthe problem, the study aims to examine and analyze whether BPP TMII employeescompetence variable effect on performance. The study design used is associativeresearch. The study population was all employees assigned BPP TMII. Because ofthe size of the population is large, this study used a sample. The minimum samplesize is determined by the formula Slovin and with a level of fault tolerance selectedby 5%, then obtained a sample size of 259 people. The sampling method used simplerandom sampling. Furthermore, the research hypothesis was tested using statisticalmodels of linear regression and multiple linear regression. The test results prove thehypothesis that the variables of competence by dimensional motif, character, selfconfidence,knowledge, skills, either partially or simultaneously have a significantpositive effect on employees performance BPP TMII, and the coefficient ofdetermination obtained 52.7%.

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