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AKMENIKA
Published by Universitas PGRI Yogyakarta
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
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Analisis Cluster Pengelompokan Kepribadian Warga Binaan Pemasyarakatan di Era Revolusi Industri 4.0 Kusumawati, Retno Ryani; Hannibal, Hannibal; Asih, Retika Najmamulat
AKMENIKA Vol 16, No 2 (2019)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human Rights whose conducting a revitalization of correctional service where capacity was the main point of clustering is now changing into clustering based on change in behavior of the prisoners, which then used as recommendation for placing prisoners into Minimum Security, Medium Security and Maximum Security Prison. Prisoner’s Personality will show a prisoner’s tendency to behave and to think. Personality can be measured through Big Five Personality Model consisting of Openness to Experience, Concientiousness, Extraversion, Agreeableness and Neuroticism. To simplify the placement process, the K-Means Clustering method is used. Of 137 prisoners assessed from Rangkasbitung and Serang Prison, 27 prisoners being placed to Medium Security prison, 52 prisoners to Maximum Security prison, and 58 prisoners to Minimum Security prison.
Pengaruh Struktur Modal, Kebijakan Deviden, dan Keputusan Investasi terhadap Profitabilitas (Studi Kasus Perusahaan Manufaktur yang Go Publik di Bursa Efek Indonesia) Periode 2012 -2016 Purnama, Hari
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, kebijakan deviden dan kebijakan investasi terhadap profitabilitas. Lokasi penelitian perusahaan Manufaktur yang Go Publik di BEI.Variabel penelitian ini adalah Struktur Modal, Kebijakan Deviden, Keputusan Investasi dan profitabilitas. Jenis Data penelitian adalah data sekuder berupa laporan keuangan perusahaan Manufaktur periode tahun 2012 – 2016. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%.Hasil penelitian menunjukkan Struktur modal tidak berpengaruh terhadap profitabilitas. Kebijakan deviden berpengaruh positif dan signifikan terhadap profitabilitas. Kebijakan investasi berpengaruh positif dan signifikan terhadap profitabilitas. Secara serentak struktur modal, kebijakan deviden dan kebjakan investasi berpengaruh signifikan terhadap profitabilitas. Pengaruh struktur modal, kebijakan deviden dan kebjakan investasi terhadap profitabilitas sebesar 27,3% sedangkan sisanya dipengaruhi oleh faktor lain yang tidak masuk dalam model penelitian.
Pengaruh Employee Engagement dan Employee Value Proposition terhadap Kinerja Sumarni, Murti
AKMENIKA Vol 13, No 2 (2016)
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.
Pengaruh Materi dan Metode Pelatihan terhadap Kemampuan Kerja Karyawan PD BPR Bantul, Yogyakarta Suhartini, Yati
AKMENIKA Vol 16, No 2 (2019)
Publisher : Universitas PGRI Yogyakarta

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The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The population of the research is 61 employees who have attended training. Data were derived from a survey, collected by applying questionnaires, analyzed by using multiple linear regression, and assisted by the application of the SPSS program. Based on the result of data analysis, it was shown that the three independent variables, namely training material (X1), on the job training (X2), and off the job training (X3) influence partially or simultaneously on workability (Y), thus partially or simultaneously supporting the five hypotheses. Those were indicated by the value of the regression coefficient and the significant level of each factor, which are 0.407 and 0.008; 0.312 and 0.036; 0.443 and 0,000, respectively. Likewise, the value of F amounting to 28,483 with the significance level of 0,000, whereas adjusted R2 counting to 0.579. Furthermore, off the job training indicates as the most dominant variable that influences on workability.
Pengaruh Celengan Padjeg terhadap Kepatuhan WP Dengan Motivasi WP Sebagai Variabel Intervening (Studi Kasus Di Wilayah Kerja KPP Wonosari) Suyanto, Suyanto
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to determine the effect of Celengan Padjeg Program, on taxpayer compliance with taxpayer motivation as an inetervening variable. The population used is 116 taxpayers who have received the Celengan Padjeg Program in the working area of KPP Pratama Wonosari with a total sample of 89 respondents and 80 questionnaires that can be processed. The analysis tool used is multiregression with path analysis as a method of analysis of mediation variables. The result, Celengan Padjeg Program can have a significant positive effect directly on taxpayers motivation but not for taxpayers compliance. In addition, taxpayers Motivation can have a significant positive effect on taxpayers compliance. Finally, the Celengan Padjeg Program can have a significant positive effect through taxpayers motivation on taxpayers compliance with taxpayers motivation as a significant intervening variable mediating the Celengan Padjeg Program on taxpayers compliance.Keyword: Celengan Padjeg Program, Compliance, Motivation
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)
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Abstract

Tujuan penelitian ini untuk mengetahui bukti empiris pengaruh ukuran perusahaan, profitabilitas, solvabilitas, laba/rugi, opini auditor, dan reputasi KAP terhadap audit delay. Jenis penelitian ini adalah esplanatif, variabel penelitian ukuran perusahaan, profitabilitas, solvabilitas, laba/rugi, opini auditor, reputasi KAP dan audit delay. Populasi penelitian ini adalah perusahaan Consumer Goods Go Public yang sahamnya secara aktif diperdagangkan selama 5 tahun berturut-turut yaitu dari tahun 2012 sampai dengan tahun 2015, sedangkan sampel sebagian dari populasi yang sesuai kriteria yang ditentukan. Teknik pengambilan sampel purposive sampling. Teknik pengumpulan data dengan metode dokumentasi berupa anual report perusahaan sampel. Teknik analisis data regresi linier berganda, dengan tingkat signfiikansi 5%, dimana dalam uji regresi tersebut akan diuji pengaruh antara variabel independen terhadap variabel dependen. Namun sebelumnya akan diuji terlebih dahulu uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Hasil penelitian menunjukkan faktor yang tidak berpengaruh terhadap audit delay adalah solvabilitas dan reputasi KAP. Sedangkan ukuran perusahaan, profitabilitas, laba/rugi, dan opini auditor berpengaruh signifikan terhadap audit delay. Semua faktor mempunyai pengaruh negatif yaitu ukuran perusahaan, ptofitabilitas, solvabilitas, laba/rugi, opini auditor, dan reputasi KAP.
Faktor yang Mempengaruhi Tingkat Kepercayaan Penggunaan FinTech pada UMKM Dengan Menggunakan Technology Acceptance Model (TAM) Suyanto, Suyanto; Kurniawan, Taufan Adi
AKMENIKA Vol 16, No 1 (2019)
Publisher : Universitas PGRI Yogyakarta

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Abstract

In recent years there have been alternative technology-based capital sources called FinTech, some MSMEs have begun using FinTech as an alternative source of capital, but several other MSMEs have chosen not to use FinTech because of risks such as data confidentiality, hacker attacks and fraud. This study aims to analyze the influential factors for MSMEs in utilizing technology-based FinTech as an alternative source of capital by using the technology acceptance model (TAM) by Davis by using random purposive sampling. This study shows that Ability to Use Computers (CSE), does not affect the Perception of Use (POU) on FinTech Software. The ability to use computers (CSE) has a positive effect on the Perception of Ease of Use (PEU) on FinTech Software. Perception of Ease of Use (PEU) Has a Positive Effect on the Perception of Use (POU) of FinTech Software. Perception of Use (POU) Has Positive Impact on User Attitudes (ATU) of FinTech Software. Perception of Ease of Use (PEU) does not affect the User Attitude (ATU) of FinTech Software. User Attitude (ATU) FinTech Software Has a Positive Effect on Behavior Interest (BEI). Interest in behavior (BEI) does not affect the actual use (ACU) of FinTech Software.
Dampak Riil Penghindaran Pajak Pada Perusahaan Manufaktur di Bursa Efek Indonesia Wardani, Dewi Kusuma
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to examine the effect of tax avoidance to firm value, cost of capital, cash holding, capital structure. This sample used is a manufacturing companies during the year 2013-2017, based on the method of purposive sampling obtained 43 manufacturing companies. The stastical method used in this study was simple regression. This research results indicate that tax avoidance does not effect on the firm value, cash holding, and capital cost.  Tax avoidance have a negative effect on the capital structure.  Keywords: Firm Value, Cost of Capital, Cash holding, Capital Structure, Tax Avoidance.
Analisis Pengaruh Dimensi Komunikasi Word of Mouth terhadap Keputusan Pembelian pada Marko Milk and Coffee, Kadipiro Yogyakarta. Asterini, Shely Annesi; Sudaryana, Arif
AKMENIKA Vol 14, No 2 (2017)
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Abstract

Usaha Kafe dan Resto banyak bermunculan di wilayah Yogyakarta, sebagai tempat makan, minum serta berkumpul ngobrol atau membicaran banyak hal seperti bisnis, sekolah perkuliahan atau yang lain Hal ini menunjukkan kecenderungan masyarakat memilih tempat kafe untuk kumpul dan bercanda melepas keletihan atau kadang membicarakan bisnis.Pada penelitian bertujuan untuk menganalisis pengaruh dimensi Word of Mouth Communication dalam keputusan pembelian yang terdiri, Talkers, Topics, Tools, Talking Part, Tracking dalam memutuskan pembelian pada Marko Milk and Coffee, Kadipiro Yogyakarta.Penelitian dilakukan di Marko Milk and Coffee Kadipiro Yogyakarta dengan meng-ambil sampel sebanyak 100 responden dengan menggunakan teknik Non-Probability Sampling dengan pendekatan Accidental Sampling, yaitu sampel diambil berdasarkan kebetulan yang ditemui. Sedangkan pengumpulan data menggunakan kuisioner yang dilengkapai dengan pengukuran variabel menggunakan skala Likeert dengan lima rentangan, yang diuji validitas serta reliabilitasnya. Untuk analisis data menggunakan metode statistic Analisis Regresi Berganda.
Pengaruh Effective Tax Rate (ETR) Dan Manajemen Laba Terhadap Cost Of Debt Dan Profitability Sebagai Variabel Intervening (Studi Kasus Industri Real Estate And Property Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018) Purnama, Hari
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Effective Tax Rate, Manajemen laba dan profitabilitas terhadap Cost Of Debt. Untuk menguji pengaruh Effective Tax Rate, dan Manajemen laba terhadap profitabilitas. Untuk menguji pengaruh Effective Tax Rate, dan Manajemen laba terhadap Cost Of Debt yang dimoderasi profitabilitas.Variabel penelitian ini terdiri dari variabel bebas dan terikat. Variabel bebas penelitian ini adalah Effective Tax Rate, dan Manajemen laba, variabel terikatnya adalah Cost Of Debt dan variabel moderasi profitabilitas. Populasi dalam penelitian ini yaitu seluruh perusahaan sub sektor real estate and property yang berjumlah 48 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik Pengambilan Sampel purposive sampling, sehingga sampel yang masuk kriteria sebesar 8 perusahaan. Metode pengambilan data menggunakan dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%.Effective Tax Rate, Manajemen laba dan profitabilitas secara parsial berpengaruh positif dan signifikan terhadap Cost Of Debt. Effective Tax Rate, secara parsial berpengaruh positif dan signifikan terhadap profitabilitas. Manajemen laba, secara parsial tidak berpengaruh terhadap profitabilitas. profitabilitas tidak mampu memediasi hubungan pengaruh Effective Tax Rate terhadap Cost Of Debt. Profitabilitas tidak mampu memediasi hubungan pengaruh Manajemen Laba terhadap Cost Of Debt.Kata Kunci : Effective Tax Rate, Manajemen Laba, Profitabilitas Dan Cost Of Debt.

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