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INDONESIA
AKTUAL
Published by Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa
ISSN : 2337568x     EISSN : -     DOI : -
Core Subject : Education,
Other
We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Financial Institutions and Markets, Tax Accounting, Financial Services, Fiscal Policy, Government and Non Profit Accounting, International Economics and Trade, International Finance as well as emerging paradigms in allied subjects.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 1 (2016): Juni" : 5 Documents clear
PENGARUH ATMOSFIR TOKO DAN PELAYANAN TERHADAP NILAI HEDONIK DAN PEMBELIAN TIDAK TERENCANA PELANGGAN INDOMARET SURAKARTA Supriyono .; Dibyo Iskandar
AKTUAL Vol 2, No 1 (2016): Juni
Publisher : STIE AUB Surakarta

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Abstract

This study aims are to determine the effect of atmospheric shops and service to purchase unplanned (impulsive buying) through hedonic value as an intervening variable. This research is a survey with a sample of 100 respondents Indomaret. Teknik analysis used the customer is using t-test, f, R test and path analysis. The analysis showed that in the first equation indicates that the store's atmosphere significantly influence the hedonic value and service shop also significantly influence the hedonic value. The second equation shows that the atmosphere of the store significant negative effect on impulsive purchases, service shops are also significant negative effect on purchases of indirect impulsive, second equation atmosphere of the store through the hedonic value amounted to 0.187 greater than the immediate value -0.220 and service shops to impulsive purchases through by hedonic values to 0.402. So hedonic value as intervening effectively. Keywords: atmospheric shops, service shops, hedonic value, unplanned purchases.
TOTAL QUALITY MANAGEMENT PADA UNIT PELAYANAN TERPADU PENANGGULANGAN KEMISKINAN (UPTKP) KABUPATEN SRAGEN Teguh Puspandoyo; Ika Rohmawati; Indah Widiastuti
AKTUAL Vol 2, No 1 (2016): Juni
Publisher : STIE AUB Surakarta

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Abstract

Total Quality Management (TQM) is a management concept that prioritizes customer satisfaction. In establishing the basic principles on the implementation of TQM, many different experts and literature. Implementation of TQM in the public sector that is not profit oriented, do not have to adopt all elements of TQM to achieve optimum performance and customer satisfaction. Most important is a breakthrough and a strong commitment especially from the leadership to achieve the goals set. Sragen establish Integrated Service Unit Poverty (UPTPK), which combines all the services of poverty of all the Agency / Department under one roof. Services in UPTPK also become easier with the support of Information Systems Web-based Poverty Reduction. On June 23, 2015, UPTPK received an award from the United Nations as a Second Public Service category in the Asia Pacific region. UPTPK won the award for the development of the effectiveness, efficiency and quality of public services provided. Keywords: Total Quality Management (TQM), the Public Sector
PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS NASABAH PADA BKK PASAR KLIWON SURAKARTA DENGAN KEPUASAN NASABAH SEBAGAI VARIABEL INTERVENING Endang Saryanti; Budhi Poniman; Shandy Marsono
AKTUAL Vol 2, No 1 (2016): Juni
Publisher : STIE AUB Surakarta

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Abstract

This study aims to determine the Effects of tangible, reliability, responsiveness, assurance and empathy on customer loyalty at BKK Pasar Kliwon Surakarta with satisfaction as an intervening variable. This study is a survey research. The data used primary data collected through questionnaires to customers BKK Pasar Kliwon Surakarta. The data obtained were tested using the test validity, reliability, linearity test, path analysis, t test, F test, test R2 in total. The results of the t test, the first equation shows that the variables of the tangible has significant effect on customer satisfactions. Reliability has significan effect on customer satisfaction. Responsiveness has significan effect on customer satisfaction. Assurance has significan effect on customer satisfaction. Empathy has significan effect on customer satisfaction. Tangible has significant effect on loyalty. Reliability has significant effect on loyalty. Responsiveness has significant effect on loyalty. Assurance has significant effect on loyalty. Empathy has significant effect on loyalty. Customer satisfactions has significant effect on loyalty. Total R2 value was 86,8%. This means that loyalty, simultaneously test result (Test F) can be inferred that tangible, reliability, responsiveness, assurance, empathy and customer satisfaction has significantly influence loyalty at BKK Pasar Kliwon Surakarta. The results of path analysis, the use of intervening variables, in this path analysis showed that the variables of tangible most effective variable to increase loyalty as a positive and significant impact on loyalty. Keywords : tangible, reliability, responsiveness, assurance and empathy , customer loyalty and satisfaction
MEMBANGUN KINERJA PEMASARAN BERBASIS INOVASI PRODUK DAN KEUNGGULAN BERSAING (STUDI EMPIRIS PADA KERAJINAN GITAR DI KABUPATEN SUKOHARJO) Setyani Sri Haryanti; Linda Nursusila
AKTUAL Vol 2, No 1 (2016): Juni
Publisher : STIE AUB Surakarta

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Abstract

This research target are to know and give the empirical evidence, effort to do the study in more circumstantial hit how to develop; build a model Develop; Build The Marketing Performance Base on the Innovation of Product and Excellence Compete the ( Empirical Study at Crafting of Guitar in Regency Sukoharjo. Data used primary data taken with the questionnaire given to craftmen guitar in Countryside of Mancasan of Subdistrict of Baki of Regency Sukoharjo, as many as 110 craftmen as sampel. Technique appliance analyse the data in this research will use the Structural model of Equation Modelling ( SEM) by using program of equation of structural Partial Least Square ( PLS) 3. Result of test of Assessment instrument Model The Measurement (Outer Model) with the Assessment of convergent validity own the loading factor to its contruct which signifikan statistically, Assessment of Descriminant Validity fulfill the criterion, Assessment of Composite Reliability all item explaining construct at this research have the reliabilitas which high enough. Structural Model Assessment ( Inner Model) visible assess the R Square of each; every variable endogen. By R-Square is Marketing Performance equal to 0,527 inferential hence that Environmental Uncertainty variable contribution, Intensity Litbang, Orient The [Cutomer/ Client], Orient The Product, Innovate the Product and Excellence Compete to Marketing Performance equal to 52,7% and the rest influenced by other;dissimilar factor outside accurate. Hypothesis examination with the boundary to refuse and accept the hypothesis raised by ± 1,65, where if value t be at to span the value - 1,65 and 1,65 hence all hypothesis is accepted because value t reside in above 1,65 Keyword : Environmental Uncertainty, Intensity Litbang, Orient The Cutomer, Orient The Product, Innovate the Product, The Excellence Compete ansd Marketing Performance.
BUDAYA BIROKRASI EWUH PAKEWUH DAN KECURANGAN AKUNTANSI DI PEMERINTAHAN : PERSEPSI APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) INSPEKTORAT KABUPATEN SRAGEN Ratna Fatmawati
AKTUAL Vol 2, No 1 (2016): Juni
Publisher : STIE AUB Surakarta

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Abstract

device implementing governance in which APIP is located. APIP position Inspectorate in preventing or uncovering the accounting fraud is very strategic, but in the execution of their duties often appears cheekily to reveal or discover the accounting fraud that occurs if the auditee has a As we know an organization covering culture and structure. During this time more focused on the improvement of the organizational structure rather than the culture contained in the organization. Yet in reality the culture can affect the organizational structure. Cultures were examined in this study is a bureaucratic culture” ewuh-pakewuh” accounting and the accounting fraud that occurred in local government, seeing the possibility of a correlation between a bureaucratic culture with a tendency ewuh-pakewuh accounting fraud. "Ewuh-pakewuh" is one of the culture inherent in the Java community, which in the culture instilled a sense of reluctant, shy and respectful one with the other.Ewuh-pakewuh can occur because of the position, seniority, charisma, as well as good relations that resulted shy and reluctant attitude that against someone. This study aims to determine the perception of the civil servants who served as APIP in the area of culture Inspectorate bureaucracy "ewuh-pakewuh" that occur within the government, especially the regional inspectorate so that it can encourage the emergence of accounting fraud in government agencies. APIP is a Civil Servant is in charge of supervision in a structured and systematic review of the entire dramatically higher positions or more senior. The research method to make a field in Sragen District Inspectorate carried out during 7 (seven) years since 2007 s.d 2014, and supported by interviews with auditors Government Internal Supervisory Apparatus (APIP) in the Inspectorate. And the results showed a bureaucratic culture "ewuh pekewuh" occurred in the APIP Inspectorate Sragen and triggered a government agency accounting fraud. Keyword: Culture ewuh pakewuh, accounting fraud, APIP Inspectorate

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