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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 78 Documents
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 : Universitas PGRI Yogyakarta

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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 : Universitas PGRI Yogyakarta

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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.
Pengaruh Corporate Social Responsibility (CSR) Dan Return On Asset (ROA) Pada Good Corporate Governance (GCG)
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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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
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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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
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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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%
Pengaruh Viral Marketing Terhadap Brand Equity Pada Pengguna Smartphone Samsung Di Yogyakarta
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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This research conducted to analyze the impact of viral marketing to brand equity ofSamsung smartphone. The Samsung smartphone was dominating the Indonesiansmartphone’s market in 2015, since the online marketing and the viral marketingbecame 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 thehypotheses. This findings indicated that viral marketing had a significant andpositive influence to brand equity of Samsung smartphone, and showed that viralmerketing had a huge potential distribution channel to marketing the product.
Analisis Penerapan Konsep Value For Money Pada Pemerintah Kabupaten Bantul
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)
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.