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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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Pengaruh Viral Marketing terhadap Brand Equity pada Pengguna Smartphone Samsung di Yogyakarta Ratnaningsih, Endang
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research conducted to analyze the impact of viral marketing to brand equity of Samsung smartphone. The Samsung smartphone was dominating the Indonesian smartphone's market in 2015, since the online marketing and the viral marketing became the buzz word for business in the last ten years. This study focused to anempirical study that was conducted to 100 undergraduate students in Yogyakarta.The data were collected from consumers of Samsung smartphone and was tested forits construct validity and reliability and regression was applied to test the hypotheses. This findings indicated that viral marketing had a significant and positive influence to brand equity of Samsung smartphone, and showed that viral marketing had a huge potential distribution channel to marketing the product.
Analisis Penerapan Konsep Value for Money pada Pemerintah Kabupaten Bantul Kurniawati, Nova; Adhivinna, Vidya Vitta
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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The performance of The goverment institutions is now under the spotlight along withthe improvement in public awareness on the course of general publicadministration.People are getting more and more intelligent and critical. They havedemand for transparancy, clean, economical, effectual, responsive and accountable.The aim of this research is to discover the financial performance of PemerintahKabupaten Bantul during year 2010-2013. The test was done by using value formoney method to measure the financial performance from the perspective ofeconomy, effectiveness and efficiency which has shown in the annual budgetaryreport and realization from 2010-2013. The result from financial analysis onPemerintah Kabupaten Bantul has shown that in economic perspective the financialmanagement in Bantul can be said to be economical in year 2010 and getting betterin 2011-2013. From effectiveness it can be said to be very effectual from 2010 till2013, and from efficiency perspective Bantul Administration was not efficient in2010, but in 2011 can be said to be very efficient and then in 2012-2013 can be saidto be inefficient.
Pengaruh Kesadaran Wajib Pajak, Sikap Wajib Pajak atas Pelaksanaan Sanksi Denda dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (Studi Kasus Wajib Pajak Bumi dan Bangunan di Kabupaten Bantul) Suyanto, Suyanto; Purwanti, Purwanti
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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The purpose of this study was to examine the influence awareness of the taxpayer,the taxpayer stance on the implementation of financial penalties, and quality ofservice tax authorities on tax compliance and building earth. This research wasconducted at the Department of Revenue, Finance and Asset Management of Bantulthrough 110 respondents. The data analysis technique used is multiple linearregression technique which consists of one dependent variable is tax compliance,and three independent variables taxpayer awareness, the attitude of the taxpayer onthe implementation of financial penalties, and quality of service tax authorities. Basedon the analysis performed, it is known that the awareness of the taxpayer, thetaxpayer stance on the implementation of financial penalties, and quality of servicetax authorities simultaneously and partially on tax compliance and building earth.The predictive ability of the independent variable on the dependent variable showedindependent variables are able to explain the dependent variable variation of 33.8%and 66.2% explained by other variables.
Peran Internal Audit dalam Implementasi Enterprise Risk Management berupa Pelaporan Kerusakan Prosedur Risiko. Indarti, Indarti
Akmenika Vol 14, No 2 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Implementation of Enterprise Risk Management (ERM) by Internal Audit in an orga-nization or company becomes important because Internal Audit is expected to help the organization achieve its objectives by approaching systematic and discipline to evaluate and improve the effectiveness of risk management, control, and governance process. As for which affects it is the involvement of internal auditors, the relation-ship of the audit committee with the internal auditor, and ERM.This study aims to analyze the involvement of Internal Audit in Enterprise Risk mana-gement implementation. Internal auditors should assist both management and audit committees in risk management responsibilities and supervisory roles by examining, evaluating, reporting and recommending improvements to the adequacy and effec-tiveness of risk management processes. An interesting issue is whether internal auditors involved in corporate risk management have a link to the willingness of internal auditors to report to the audit committee.The population in this study are the internal auditors and audit committees who working in companies manufacturing and financial services. The reason for determining the company is because the researcher wants to know how internal audit is involved in ERM implementation on that entity. The sample used in this research is internal auditor at private company and at Banking in this case internal auditor at local bank.The analytical method used is multiple regression analysis with SPSS version 23 pro-gram. The analysis technique used in this research is descriptive statistical analysis, classical assumption test, F-statistic hypothesis test to test influence together with 5% confidence level and use t-statistics to test partial regression coefficients. This re-search was conducted to analyze how much influence the role of Internal Audit in applying Enterprise Risk Management in the implementation of Audit.The result of this research is that the high level of internal auditor involvement in Enterprise Risk management implementation has no significant and significant im-pact on reporting of damage to risk management procedures. This indicates that the role of internal auditors in corporate risk management does not affect the reporting of damage to corporate risk management procedures. While the characteristics of strong relationships between internal auditors and audit committees positively and significantly influence the reporting of risk procedures, this indicates that internal audits that have strong internal audit-audit committee relationships strongly support internal auditors who have high involvement to report damage Greater risk pro-cedures.
Pengaruh Dewan Komisaris dan Komite Audit pada Kualitas Laporan Keuangan Nugrahani, Tri Siwi
Akmenika Vol 14, No 1 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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This study aimed to examine the effect of board of directors and the audit committeeon the quality of financial reporting. This research was conducted at the company'slisting on the Stock Exchange in 2011-2014. The sampling method with purposivesampling and data collection methods with observation. This study tested withmultiple regression analysis to test the hypothesis t test with significance of 5 % .Results of hypothesis testing showed that there BOC influence on quality of financialreports is proxied by Return On Investments (ROI) by t test is 3,644 and significance0,000. However, the Audit Committee did not effect the quality of financial statementswith t test is 1.168 and with 0.246 significance. These results indicate that the firsthypothesis was supported, but the second hypothesis is not supported. The higher theBOC role in the company, the higher the Quality of Financial Statements, but if therole of the Audit Committee of the higher will not improve the quality of financialstatements (proxied by ROI). Based on F test amounted to 7.538 with significance of0,001 showed jointly between the Board of Commissioners and the Audit Committeeare effect on Quality of Financial Statement. This suggests the hypothesis 3 issupported. If the BOC rose by 1 then the quality of the Financial Statements (ROI)will go up 0159, but if the Audit Committee to rise by 1 it will not increase ROI.Adjusted R2 value of 0.142 which indicates the ability of the Board of Commissionersand the Audit Committee may explain the ROI of 14.20%, while the remaining85.80% is explained by other variables.
Pengaruh Positive Emotion, Time Availability, dan Money Availability terhadap Impulsive Buying Behavior Konsumen Mahasiswa pada Department Store di Kota Yogyakarta Ardiyanto, Faizal
Akmenika Vol 14, No 1 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research was conducted to examine the influence of positive emotion, time availability,and money availabilty toward impulsive buying behavior both partially andsimultaneously. The respondent of this research are university students who haveexperienced unplanned buying in several department stores at Yogyakarta City. Purposivesampling method was utilized then 102 respondents were chosen. The resultsindicate that positive emotion, time availability, and money avaiability positively andsignificantly influence impulsive buying behavior. The three independent variables asstated above, simultaneously influence impulsive buying behavior also. Finally, as themanagerial implication stated, it can be concluded that understanding consumerscondition related with unplanned buying is important topics in recent years, especiallyin department store.
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2015) Purnama, Hari
Akmenika Vol 14, No 1 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Tujuan penelitian ini untuk mengetahui bukti empiris pengaruh ukuran perusahaan,profitabilitas, solvabilitas, laba/rugi, opini auditor, dan reputasi KAP terhadap auditdelay.Jenis penelitian ini adalah esplanatif, variabel penelitian ukuran perusahaan, profitabilitas,solvabilitas, laba/rugi, opini auditor, reputasi KAP dan audit delay. Populasipenelitian ini adalah perusahaan Consumer Goods Go Public yang sahamnya secaraaktif diperdagangkan selama 5 tahun berturut-turut yaitu dari tahun 2012 sampai dengantahun 2015, sedangkan sampel sebagian dari populasi yang sesuai kriteria yangditentukan. Teknik pengambilan sampel purposive sampling. Teknik pengumpulandata dengan metode dokumentasi berupa anual report perusahaan sampel. Teknikanalisis data regresi linier berganda, dengan tingkat signfiikansi 5%, dimana dalamuji regresi tersebut akan diuji pengaruh antara variabel independen terhadap variabeldependen. Namun sebelumnya akan diuji terlebih dahulu uji normalitas, uji multikolinearitas,uji heteroskedastisitas dan uji autokorelasi.Hasil penelitian menunjukkan faktor yang tidak berpengaruh terhadap audit delayadalah solvabilitas dan reputasi KAP. Sedangkan ukuran perusahaan, profitabilitas,laba/rugi, dan opini auditor berpengaruh signifikan terhadap audit delay. Semua faktormempunyai pengaruh negatif yaitu ukuran perusahaan, ptofitabilitas, solvabilitas,laba/rugi, opini auditor, dan reputasi KAP.
Analisis Pengaruh Revitalisasi terhadap Peningkatan Kesejahteraan Pedagang dan Minat Masyarakat Berbelanja di Pasar Tradisional (Studi Kasus pada Pasar Bantul) Pramudyo, Anung
Akmenika Vol 14, No 1 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Penelitian ini bertujuan untuk untuk menguji dan mengukur pengaruh revitalisasi terhadappeningkatan kesejahteraan pedagang pasar tradisional dan minat masyarakatberbelanja di pasar tradisional. Penelitian ini dilakukan di Pasar Bantul dengan respondenyang berupa pedagang dan masyarakat yang berbelanja di Pasar Bantulyang masing-masing berjumlah 50 orang. Pengambilan sampel dalam penelitian inidilakukan dengan metode non-probability sampling dengan teknik conviniencesampling. Alat analisis yang digunakan adalah regresi linier sederhana.Hasil penelitian ini menunjukkan bahwa revitalisasi berpengaruh secara signifikanterhadap peningkatan kesejahteraan pedagang yang dapat dilihat dari t hitung sebesar16,453 dengan tingkat signifikansi sebesar 0,000. Revitalisasi juga berpengaruhsecara signifikan terhadap peningkatan minat berbelanja masyarakat yang diperlihatkanoleh nilai t hitung sebesar 7,426 dengan tingkat signifikansi sebesar 0,000.Dari hasil uji koefisien determinasi dapat diketahui bahwa sekitar 84,9 % peningkatankesejahteraan pedagang dan 53,5 % peningkatan minat masyarakat berbelanjadi pasar tradisional dapat dijelaskan oleh variabel revitalisasi.
Penggunaan Informasi Keuangan untuk Memprediksi Keuntungan Investasi bagi Investor pada Perusahaan Food and Beverages di BEI Pebriana, Lita; Adhivinna, Vidya Vitta
Akmenika Vol 14, No 1 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Investor perlu mengetahui kondisi perusahaan sebelum melakukan investasi.Informasi keuangan perusahaan dapat dijadikan sebagai indikator penilaianterhadap suatu perusahaan. Tujuan penelitian ini adalah menguji apakahpertumbuhan laba, perputaran persediaan, Return On Equity (ROE) dan ReturnOn Asset (ROA), merupakan prediktor keuntungan investasi (laba per lembarsaham) di masa mendatang. Variabel penelitian terdiri dari Pertumbuhan Laba(X1), Perputaran Persediaan (X2), ROE (X3), ROA (X4) dan Laba Per LembarSaham (Y).Populasi penelitian ini adalah data laporan keuangan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia padaperiode 2011 – 2015. Penelitian ini menggunakan teknik regresi linear bergandadan metode analisis data purposive sampling.Hasil dari penelitian ini bahwa pertumbuhan laba dan perputaran persediaanberpengaruh negatif dan tidak signifikan terhadap laba per lembar saham (EPS),Return On Equity (ROE) berpengaruh negatif dan signifikan, sedangkan ReturnOn Asset (ROA) berpengaruh positif dan signifikan. Nilai adjusted R squaresebesar 0,774. Hal ini menunjukkan bahwa variabel independen yang ditelitimampu menjelaskan 77,4% variabel dependen, sedangkan sisanya dipengaruhioleh variabel diluar model
Analisis Faktor-Faktor yang Mempengaruhi Akuntan Beregister Berprofesi Sebagai Akuntan Publik Salmiah, Neneng; Afriany, Arista Natia
Akmenika Vol 14, No 1 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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This research aimed at empirically testing of the factors that affect the registeredaccountant as members of IAI in Pekanbaru worked as a public accountant thatfocused to test the effect of the USAP cost, USAP process and occupational riskwith variable electoral career as a public accountant. USAP cost, USAP processand occupational risk variables are as independent variables, associated withvarious assumptions. This research had 45 samples and used purposive sampling asthe technique. Located on Pekanbaru area and using primary data. The datamethod is by spreading some questionnaires. Measurements of variables performedwith Likert scale. Data analysis was conducted through quantitative analysis.Quantitative data analysis was performed by multiple regression analysis andhypothesis testing was done by t-test. The results obtained show that the USAPprocess and occupational risk significantly influence the selection of a career as apublic accountant, USAP cost influence on elections as a public accounting career,but the effect is not significant. Overall USAP cost, USAP process and occupationalrisk jointly significant effect on elections to the selection of a career as a publicaccountant.

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