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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We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of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 111 Documents
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PENGARUH KEDISIPLINAN DAN KEPEMIMPINAN TERHADAP MOTIVASI KERJA DAN KINERJA GURU SMP NEGERI 1 PIYUNGAN Tugiman .
AKTUAL Vol 1, No 2 (2014): Pebruari
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study was to determine empirically the influence of discipline and leadership on teacher motivation and performance of SMP N 1 Piyungan Bantul. The data used in this study was primary data were taken with a list of questions given to all teachers, as many as 55 respondents. Test instrument used, path analysis, t test, F test, test R2, and the linearity test. The test results showed all instruments were valid and reliable. T test results can be concluded that the discipline and leadership variables had positive and significant impact on the motivation and performance. Simultaneously test results jointly independent variables affected performance. From the test results obtained R2 value was 0.876, which means the performance was explained by the discipline and leadership to work motivation as an intervening variable was 87.6% and the remaining 12.4% was explained by other variables did not study such a work environment, job satisfaction. Direct and Indirect influence: The direct effect of discipline on the coefficient of performance was greater than the indirect effect on performance through motivation discipline. The direct effect of leadership on performance was greater than the coefficient of the indirect effect on performance through motivational leadership. Motivation can be concluded to be ineffective as an intervening variable. Keywords: discipline, work discipline, motivation, performance.
PENGARUH KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PD. BPR BANK KLATEN DENGAN KOMITMEN ORGANISASI SEBAGAI INTERVENING Purwito Kesdu AC
AKTUAL Vol 1, No 2 (2014): Pebruari
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to determine the influence of leadership and motivation on employees performance at PD. BPR Bank Klaten with an organizational commitment as an intervening variable. The result shows that : there is the influence of leadership, motivation, and organizational commitment as a variable intervening on employees performance at PD BPR Bank Klaten. This study is a survey to PD. BPR Bank employees Klaten with 70 employees as the sample . Data have been collected by questionnaires processed by a linier regression, path analysis, t test, F test and test R2. T tests shows that there is an influence of leadership, motivation, and organizational commitment to employees performance at PD BPR Bank Klaten. The F tests has shown that there is an influence of leadership, motivation, and organizational commitment to employees performance at PD. BPR Bank Klaten simultaneously. Keyword: leadership, motivation, organization commitment and performance.
PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN DAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA A. Bagas Binangkit; Sugeng Raharjo
AKTUAL Vol 1, No 2 (2014): Pebruari
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to examine the effect of capital structure on firm performance and stock price at a manufacturing company in Indonesia stock exchange. The population in this study is a manufacturing company which is listed on the Indonesian stock exchange with the study periode of 2007 – 2009, totaling 101 companies. Sample method is a purposive sampling to 41 companies. Mechanical testing data uses a regression analysis, paths analysis with significant level of 5% alpha. The result proved that the debt to Equity Ratio is positive and significant impact on Return of Assets, Debt to Asset Ratio is positive and significant impact on the Return Assets and Equity to Assets Ratio is negative but not significant effect on Return of Assets, debt to Equity ratio is positive and significant to direct effect on stock prices, Debt to assets ratio indirect is positive effect on stock prices. Equity to Assets Ratio indirect is positive effect on stock prices. The amount of R total of 0,999 means that the dependent variable (stock price) can be explained by the independent variables (debt to equity Ratio, Debt to Asset Ratio , Equity to Asset Ratio , Return on Assets)of 99,96% while 0,04% is explained by other factors not included in this study. Keywords : Capital structure ( debt to equity ratio , debt to asset ratio , equity to assets ratio ) , firm performance ( return on assets ) , and stock prices.
PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA GURU DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Sekolah Menengah Kejuruan Negeri 4 Klaten) Nuryani .
AKTUAL Vol 1, No 2 (2014): Pebruari
Publisher : STIE AUB Surakarta

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The purpose of this study is investigate influence of leadership, Organization culture, and Organization commitment to teacher performance of the Government Vocational High School 4 at Klaten. The Hypothesizing which have been formulated in this research is: there is direct and indirect influence of leadership, Organization culture across Organization commitment to teacher performance of the Government Vocational High School 4 at Klaten The research is a survey to teacher performance the Government Vocational High School 4 at Klaten with 70 respondent Data have been collected with quesionary was processed with, validity and reliability test, the path analysis, t test, F test and test of R2 The t test have been done show that there is influence of leadership, Organization culture, and Organization commitment to teacher performance the Government Vocational High School 4 at Klaten. The F test have been done show that there is influence of leadership, Organization culture, and Organization commitment to teacher performance the Government Vocational High School 4 at Klaten as simultance. Keyword:leadership,Organization culture, Organization commitment,performance
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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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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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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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
The Influence of Good Corporate Governance on the Profitability of Mining Companies Listed on The Stock Exchange Indonesia Period 2013-2016 Ayu Fitria; Siti Hayati Efi Friantin; Tri Nurdyastuti
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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The purpose of this research is to analyze and to provide empirical evidence of the influence of Good Corporate Governance on the profitability of mining companies listed on the IDX period 2013-2016.Population of this research is all mining companies in Indonesia. Sampling method used in this research is purposive sampling. Type and data source obtained from secondary data source. The total samples used in this research are 8 mining companies during the period 2013-2016. Analytical techniques in this research include descriptive statistics, multiple regression analysis, classical assumption testing and hypothesis testing.Based on the results of data testing show that the result of classical assumptions of this research is normally distributed, does not occur multikolonieritas, heteroskesdastisitas and autocorrelation. The results of multiple linear regression analysis and t test indicate that the Board of Directors has significant positive effect, Managerial Ownership has a significant negative effect, while Institutional Ownership, Independent Commissioner have positives but do not have significant effect on Company Profitability.Based on the result of R2 is 21.8% indicates independent variable capability, independent commissioner, managerial ownership, institutional ownership and board of directors in explaining the dependent variable that is company profitability (ROA), while the rest equal to 78,2% explained from other variable that not include in this research. Keyword : Good Corporate Governance (GCG), Company size, Profitability

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