Jurnal Ekobis Dewantara

Jurnal Ekobis Dewantara

Basic info

  • Publisher: Fakultas Ekonomi (FE) Universitas Sarjanawiyata Tamansiswa
  • Country of publisher: indonesia
  • Date added to EuroPub: 2019/Nov/23

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  • LCC Subject Category: Management, Business, Finance
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  • Language of fulltext: indonesian
  • Time from submission to publication: weeks

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  • Open Access Statement: No
  • Year open access content began: 2018
  • Does the author retain unrestricted copyright? False
  • Does the author retain publishing rights? False

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This journal has '192' articles

PENGARUH TRUST, STORE IMAGE, DAN CUSTOMER SATISFACTION TERHADAP CUSTOMER LOYALTY PADA MINIMARKET SEVEN CEMARA JALAN KALIURANG KM.5 YOGYAKARTA

PENGARUH TRUST, STORE IMAGE, DAN CUSTOMER SATISFACTION TERHADAP CUSTOMER LOYALTY PADA MINIMARKET SEVEN CEMARA JALAN KALIURANG KM.5 YOGYAKARTA

Authors: Angga Dwi Hermawan
Year: 2019, Volume: 1, Number: 5
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Abstract

This study aims to determine the effect of Trust, Store Image, and Customer Satisfaction in Customer Loyalty at the Seven Cemara store in Yogyakarta. Variables used in this research are Dependent Variable (Customer Loyalty) and the Independent Variable (Trust, Store Image, and Customer Satisfaction).The approach that used in this research is correlational approaching.The population in this study werecustomers which is Seven Cemara store in Yogyakarta. Total of 100persons which accidental sampling.This study uses data source premiere. The primary data collection in this research are doing by distributing questionnaires. The results showed that the influence of Trust, Store Image, and Customer Satisfaction simultaneously to Customer Loyalty indicated by the value of Adjusted R Square of 0.848. That is, 84.8% of Customer Loyalty influenced by the Trust, Store Image, and Customer Satisfaction.

Keywords: Trust, Store Image, Customer Satisfaction and Customer Loyalty
ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPTEN SLEMAN (Studi kasus pada Dinas Pendapatan Asli Daerah Kabupaten Sleman Tahun Anggaran 2011-2016)

ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPTEN SLEMAN (Studi kasus pada Dinas Pendapatan Asli Daerah Kabupaten Sleman Tahun Anggaran 2011-2016)

Authors: Yohanis Baru
Year: 2019, Volume: 1, Number: 5
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Abstract

Regional Revenue (PAD) also contributes significantly to the Sleman District Budget, with an average increase of 30.54% per annum over the last five years (2011-2015). This shows the financial capacity of the local government of Sleman Regency is quite capable. Meanwhile, the comparison between the target and realized revenues from PAD during the same period showed substantial increases. The components of PAD in Sleman Regency are numerous. Sleman Regency is interesting to be examined by the author is the tax Hotel and Restaurant. This type of research is quantitative research. Variables in this study are regional income, hotel and restaurant tax. Data completion technique is done by documentation. Data obtained from the Regional Financial Management and Finance Office of Sleman Regency in the financial statements Sleman District Government of 2011 to 2016. The analysis used is an effective analysis and contribution analysis.

Keywords: Local Own Revenue (PAD), hotel tax, restaurant tax
Performance Measurement Analysis of PT Telekomunikasi Indonesia Tbk Period 2013 - 2016

Performance Measurement Analysis of PT Telekomunikasi Indonesia Tbk Period 2013 - 2016

Authors: Supratman man
Year: 2019, Volume: 1, Number: 5
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Abstract

The purpose of this study to prove the extent of performance degradation at PT. Telekomunikasi Indonesia and analyzed the economic value-added to determine the company's actual financial condition. The research method used is descriptive research in case study and library research and using quantitative analysis method approach. The data used in this study is secondary data include financial statements, stock price index and interest rates obtained through literature study. The data are analyzed to estimate the rate of capital cost of the loan, the level of own capital cost and the WACC used to calculate EVA. Further testing of the period of 2013 to 2016 period is done with both ROI and EVA performance measurements. The study also takes into account the fluctuations in the rate of borrowing cost of capital and the very high level of own capital costs. This attention to the composition of capital resulted in the high cost of capital to be borne by the company thus reducing the ability to create value that is not a value added for both the company and consumers also help create economic value-added.

Keywords: Performance Measurement, Influence Measuring ROI and EVA
PENGARUH KEBIJAKAN SUNSET POLICY DAN TAX AMNESTY TERHADAP EFEKTIVITAS KEMAUAN MEMBAYAR PAJAK (Study Pada KPP PRATAMA DEMAK)

PENGARUH KEBIJAKAN SUNSET POLICY DAN TAX AMNESTY TERHADAP EFEKTIVITAS KEMAUAN MEMBAYAR PAJAK (Study Pada KPP PRATAMA DEMAK)

Authors: Ahmad Nur Sandi
Year: 2019, Volume: 1, Number: 5
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Abstract

This study aims to examine the effect of sunset policy and tax amnesty policy on effectiveness of taxpayer. Independent variables used are sunset policy and tax amnesty and dependent variable effectiveness of taxpayer intention. The purpose of this study is to obtain empirical evidence about the influence of policy variables sunset policy and tax amnesty to the effectiveness of the willingness to pay taxes in KPP Pratama Demak. This research is a quantitative research. The population is all taxpayers in KPP Pratama Demak. The sample of this study amounted to 200 respondents with probability sampling technique with simple random sampling. Simple random sampling. Data collection methods used questionnaires while the analysis technique using regression analysis supported by normality test, multicolonierity and heteroskedasitas test. The result of the research shows that Sunset Policy Policy has a positive effect on the effectiveness of taxpayer willingness. Tax Amnesty has a positive effect on the effectiveness of the willingness to pay taxes. Contribution value of 67.3%.

Keywords: Sunset Policy Policy, Tax Amnesty, Tax Payer Effectivenes
THE INFLUENCE OF MOTIVATION AND TRANSFORMATION LEADERSHIP TO PERFORMANCE OF EMPLOYEES 'PERFORMANCE UIN SUNAN KALIJAGA YOGYAKARTA

THE INFLUENCE OF MOTIVATION AND TRANSFORMATION LEADERSHIP TO PERFORMANCE OF EMPLOYEES 'PERFORMANCE UIN SUNAN KALIJAGA YOGYAKARTA

Authors: Tri Yuniwati
Year: 2019, Volume: 1, Number: 5
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Abstract

The purpose of the study: to determine the effect of motivation on employee performance, to know the effect of transformational leadership on employee performance, to know the influence of motivation and transformational leadership on the performance of employees. Descriptive quantitative research method with Likert Scale. There are two independent variables: motivation (X1) and transformational leadership (X2), dependent variable of employee performance (Y). Population: all library staff of UIN Sunan Kalijaga. The sample used census technique as many as 30 respondents. Data collection using questionnaire technique with data analysis of multiple linear regression analysis use SPSS 17. Result of research: sig 0,020 <0,05 showed motivation have significant influence to employee performance, sig 0,039 <0,05 show transformational leadership have significant effect to employee performance, sig 0,000 <0,05 show motivation and transformational leadership to employee performance.

Keywords: motivation, transformational leadership,performance
THE EFFECT OF LEADERSHIP, MOTIVATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. DHARMA BANDAR MANDALA YOGYAKARTA.

THE EFFECT OF LEADERSHIP, MOTIVATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. DHARMA BANDAR MANDALA YOGYAKARTA.

Authors: Maiki Rahmad
Year: 2019, Volume: 1, Number: 5
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Abstract

To analyze this problem used Regression analysis method by using 32 Respondents, its purpose is to analyze the influence of Leadership, Work Motivation and Work Environment partially and together to the performance and to find the most dominant influence among independent variables. The data obtained were analyzed by multiple linear regression technique at a significant level of 0.05. The results showed that: There is a significant influence between Leadership, Work Motivation and Work Environment on Performance, with the level of significance of the three variables 0.000.

Keywords: Leadership, Motivation, Work Environment,Performance
Pengaruh Nilai Tukar (Kurs) Dan Tingkat Suku Bunga Terhadap Return Saham Syariah Dengan Menggunakan Variabel Intervening Indes Saham Syariah Indonesia (ISSI). (Study Kasus Pada Setor Property Dan Real Estate Periode Desember 2015-Mei 2016)

Pengaruh Nilai Tukar (Kurs) Dan Tingkat Suku Bunga Terhadap Return Saham Syariah Dengan Menggunakan Variabel Intervening Indes Saham Syariah Indonesia (ISSI). (Study Kasus Pada Setor Property Dan Real Estate Periode Desember 2015-Mei 2016)

Authors: Hanita Yuniati
Year: 2019, Volume: 1, Number: 5
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Abstract

The purpose of this study is to analyze how much influence the exchange rate (exchange rate), the interest rate on the return of Sharia shares with Indonesia Sharia Shares Index (ISSI) as intervening variable on property sector and real estate period December 2015-May 2016 period. Population in this research is syariah stock listing in Bursa Efek Indonesia (BEI) in property sector and Real Estate period december 2015 -Mei 2016. Method of sampling purposive sampling. Data analysis used multiple linear regression technique with F test, T test, path analysis test and assumption test..The result shows that the exchange rate has a significant positive effect on Indonesia Sharia Sharia Index (ISSI), the significant positive effect on Indonesian Sharia Index (ISSI) and Indonesia Sharia Shares Index (ISSI) has a significant positive effect on Sharia Stock Return amount. The exchange rate with the mediation of Indonesia Sharia Shares Index (ISSI) has a significant positive effect on Sharia Return Shares and interest rate with the Sharia Index of Indonesian Sharia Securities has a positive effect on Sharia Stock Return. Together the effect of exchange rate, interest rate and Sharia Stock Index of Indonesia (ISSI) have a significant positive effect on Sharia Return Shares.

Keywords: Exchange Rate, Interest Rate, Sharia Stock Index of Indonesia (ISSI) and Return of Sharia Share
Pengaruh Perceived Usefullnes, Perceived Ease Of Use terhadap Online Purchase Intention melalui Perceived Customer Value pada Online Shoping SHOPEE

Pengaruh Perceived Usefullnes, Perceived Ease Of Use terhadap Online Purchase Intention melalui Perceived Customer Value pada Online Shoping SHOPEE

Authors: Nanda Risna Sekarsari
Year: 2019, Volume: 1, Number: 5
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Abstract

Online purchase intention is important because it can increase company profit. The study was conducted to determine the effect of perceived usefullnes, perceived ease of use, on oline purchase intention throuh perceived customer value in Online Shoping SHOPEE. The research was conducted at the Yogyakarta, samples taken as many as 100 people with accidental sampling method. The data collection is done by distributing questionnaires using a scale of 1-5 points to measure 20 indicators. The results of this study indicate the results for the variable perceived usefullnes positive effect on online purchase intention, perceived ease of use positive effect on online purchase intention,variable perceived usefullnes positive effect on perceived customer value, variable perceived ease of use positive effect on perceived customer valueand perceived customer value positive effect on online purchase intention. For the determinantion of the results of this test is model I 72,2% on online purchase intention intention and model II 63,3% on perceived customer value.

Keywords: percevied ease of use, percevied usefulness, perception of product risk, online shopping intention
PENGARUH PRODUCT CHARACTERISTICS, PERCEIVED PRICE TERHADAP REPURCHASE INTENTION MELALUI PERCEIVED QUALITY PADA RUMAH MAKAN OLALA JALAN GLAGAHSARI YOGYAKARTA

PENGARUH PRODUCT CHARACTERISTICS, PERCEIVED PRICE TERHADAP REPURCHASE INTENTION MELALUI PERCEIVED QUALITY PADA RUMAH MAKAN OLALA JALAN GLAGAHSARI YOGYAKARTA

Authors: Trias Wibisono
Year: 2018, Volume: 1, Number: 6
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Abstract

Repurchase intention is important because it can increase the profit of the company. This research is conducted to know the effect of Product Characteristics, Perceived Price, to repurchase intention through perceived quality at restauran Olala Glagahsari street Yogyakarta. This research is done at restaurant Olala Glagahsari street Yogyakarta, samples was taken as many 110 respondents with probability sampling method. Data collection is done by distributing questionnaires by using likert point to measure 10 indicators.

Keywords: Product Characteristics, Perceived Price, Perceived Quality and Repurchase Intention
PENILAIAN TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM (KSP) CU BANGUN SEJAHTERA BANGUNTAPAN BANTUL Tahun 2012-2016

PENILAIAN TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM (KSP) CU BANGUN SEJAHTERA BANGUNTAPAN BANTUL Tahun 2012-2016

Authors: Santi Kalefi
Year: 2018, Volume: 1, Number: 6
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Abstract

The purpose of this study is to know how the health and development of CU Build Prosperous Management Year 2012-2016. From Aspects of Capital, Productive Quality Aspects, Aspects of Management, Aspects of Efficiency, Liquidity Aspects, Aspects of Independence and Growth, and Cooperative Identity.This research belongs to Research Type of quantitative description.The subject of this research is Cooperative Savings and Loans CU Bangun Sejahtera. The object of this research is the health level of CU Bangun Sejahtera Savings and Loans Cooperative. Methods of data collection in this study through documentation techniques.Research Results Based on the calculation of the assessment of the 7 components obtained overall score to establish thehealth level predicate Cooperative USP CU Bangun Sejahtera. Year 2012 with score 69.1 got predicate "Simply Healthy"; Year 2013 with score 67.1 got predicate "Simply Healthy"; Year 2013 with score 74,15 got predicate "Simply Healthy"; Year 2014 with score61,15 got predicate "Simply Healthy"; Year 2016 with a score of 74.45 received the title of "Simply Healthy"

Keywords: Capital Aspects, Productive Quality Aspects, Management Aspects, Aspects of Efficiency, Liquidity Aspects, Aspects of Independence andGrowth, Cooperative Identity, and Health Level of Cooperatives
ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM (KSP)MITRA SEJAHTERA ABADIPAKEM SLEMAN YOGYAKARTA

ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM (KSP)MITRA SEJAHTERA ABADIPAKEM SLEMAN YOGYAKARTA

Authors: Yulia Evita Wulandar
Year: 2018, Volume: 1, Number: 6
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Abstract

The purpose of this research is to analyze the financial performance of Cooperative Savings and Loans (KSP) of Mitra Sejahtera Abadi period 2012 up to 2016 based on Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06 / Per / M.KUKM / V / 2006 using current ratio analysis, Total Debt to total assets, Net Profit Margin, Own Capital Rentability, Return On Assets (ROA). This research was conducted at Cooperative Savings and Loans Mitra Sejahtera Abadi, Pakem, Sleman, Yogyakarta. This research is descriptive. The data used are secondary data, ie data that has been in though in the form of Balance Sheet and Income Statement. The results show that the current ratio is said in the criteria is not good, Total Debt to Total Assets is said in the criteria is not good, Net Profit margin said in good criteria, Own Capital Rentability is good, Return On Asset can be said in criteria less good.

Keywords: Financial Performance, Ratio Analysis, Financial Report, Savings and Loan Cooperative
Pengaruh Bea Perolehan Hak atas Tanah dan Bangunan dan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kota Yogyakarta

Pengaruh Bea Perolehan Hak atas Tanah dan Bangunan dan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kota Yogyakarta

Authors: Sukmanaphasy Pamungkas
Year: 2018, Volume: 1, Number: 6
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Abstract

The nature of this research is quantitative research. Sources of data used are secondary data obtained from the Agency of Processing and Asset of the City of Yogyakarta. The population in this research is the acceptance of the duty of acquisition of land rights, building revenue and land and building tax and realization of PAD of Yogyakarta city. The sample used is the realization of the duty of acquisition of land and building rights, realization of land tax and building and realization report of PAD of Yogyakarta city. Data analysis in this research use multiple linear regression in SPSS vesi 16.0 program. The results showed that the value of F arithmetic 4.604 is greater than F table 2.90 with significance 0.00 <0.05. This shows that the acquisition of land and building rights (X1) and land and building tax (X2) has an effect simultaneously on PAD of Yogyakarta city. Persial taxes of the earth and buildings (X2) have a significant positive effect on the PAD of Yogyakarta. This is evidenced by significant significance at 0.027 <0.05 and t arithmetic of 2.320> 1.694, although the t value of 1.860> 1.694 is greater but the acquisition of land and building rights (X1) has no effect on the PAD of Yogyakarta. This is evidenced by the significance of 0.072> 0.05.

Keywords: Customs Acquisition of Land and Building Rights, Land and Building Tax, Local Own Revenu
pengaruh penerapan efiling terhadap kepatuhan wajib pajak dalam menyampaikan SPT tahunan dengan kepuasan kualitas pelayanan sebagai variabel intervening

pengaruh penerapan efiling terhadap kepatuhan wajib pajak dalam menyampaikan SPT tahunan dengan kepuasan kualitas pelayanan sebagai variabel intervening

Authors: Rita Ratnasari
Year: 2018, Volume: 1, Number: 6
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Abstract

The results of this study indicate that (1) Application of E-Filling System has a significant effect on service quality satisfaction. This is proven through simple linear regression analysis obtained by R Square value of 0.791, which can be interpreted that the effect of E-Filling System Implementation on Taxpayer Compliance is 79.1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.(2) satisfaction of service quality have a significant effect to taxpayer compliance this is proven through simple linear regression analysis obtained R Square value equal to 0,501 which can be interpreted that the influence of satisfaction of service quality to Taxpayer Compliance is 50,1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05. (3) the application of efiling affect taxpayer compliance significantly influence taxpayer compliance. This is evidenced through simple linear regression analysis obtained R Square value of 0.462 which means that the efiling program to the satisfaction of service quality 46,2%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05(4) efiling program has an effect on compliance through service quality. This is proven through simple linear regression analysis obtained R Square value of 0.560 This shows the efiling program affect taxpayer compliance through service quality satisfaction of 56.0% The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.

Keywords:
pengaruh pemahaman peraturan perpajakan, kualitas pelayanan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi.

pengaruh pemahaman peraturan perpajakan, kualitas pelayanan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi.

Authors: Nur Ghailina As’ari
Year: 2018, Volume: 1, Number: 6
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Abstract

This research type is quantitative research by using primary data. The population in this study is all taxpayers of individuals registered in KPP Pratama Wonosari. Especially Individual Taxpayers in Rongkop Subdistrict and the criteria of respondents in the study are registered Private Taxpayers. Data collection was done directly by using. Data analysis in this research using multiple regression with SPSS program version 16.0. The results showed that the value of F arithmetic 27.707 greater than F table 2.49. These results indicate that the understanding of tax laws, service quality, taxpayer awareness, and tax sanctions affect simultaneously to the compliance of individual taxpayers. In persial understanding of tax regulations (X1) and tax penalties (X4) have a significant positive effect on taxpayer compliance of individuals. This result is proved by t count> t table 1,66543 and significance <0,05, that is (a) 3,061 and 0,003 (X1Y), (b) 2,219 and 0,03 (X4Y). The quality of service and awareness of the taxpayer has no significant effect on the taxpayer compliance of the individual. This is evidenced by the value of t arithmetic <t table 1.66543 and significance> 0.05, ie (a) 0.814 and 0.218 (X2Y) and (b) 1.389 and 0.169 (X3Y).

Keywords: Understanding of taxation regulation, service quality, taxpayer awareness, and tax sanction on personal taxpayer compliance.
PENGARUH PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, RETRIBUSI TEMPAT REKREASI DAN OLAHRAGA, DAN HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KLATEN TAHUN 2011 - 2016

PENGARUH PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, RETRIBUSI TEMPAT REKREASI DAN OLAHRAGA, DAN HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KLATEN TAHUN 2011 - 2016

Authors: Wahyu ningsih
Year: 2018, Volume: 1, Number: 6
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Abstract

This study aims to determine the effect of hotel taxes, restaurant taxes, retribution places of recreation and sports, and the result of separated regional wealth management of local revenue. Research is quantitative. Pupolasi in this research is hotel, restaurant, place of recreation and sport, and result of separated area wealth management residing in Regency of Klaten during period 2011 to 2016. The sample in this research is determined pursuant to purposive sampling which produce 4 sample of hotel tax, restaurant tax, retribution of recreation and sports, and the result of separated wealth management. The type of data used is secondary data obtained from the Regional Revenue Management Office. Data analysis technique used is multiple linear regression analysis. The result of double linear regression test shows that hotel taxes restaurant tax, retribution place of recreation and sport, and result of management of area wealth which separated simultaneously influence 44,43% to dependent variable while the rest influenced by component of research variable. While the partial, hotel tax has a positive effect on the local revenue with t count equal to -2.082 <2,500 and significant value 0.041> 0.05, restaurant tax does not affect the original income of t table area is -0.893 <2,500 and significant value 0.375> 0.05, retribution place of recreation and sport does not have an effect on to the original revenue of area t table that is equal to 0185 <2,500 and significant value 0,075> 0,05, and result of separated area wealth management does not have an effect to original income of area t table that is 0,855> 0,05 and significant value -0.184 < 2,500.

Keywords: hotel tax, restaurant tax, retribution place of recreation and sport, result of management of region of origin separated by local revenue (PAD).

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