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Telaah Bisnis
Published by Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta
ISSN : 14116375     EISSN : 25416790     DOI : http://dx.doi.org/10.35917/tb.v21i2
Core Subject : Economy,
Economics, Econometrics & Finance
TELAAH BISNIS is a scientific journal published by Sekolah Tinggi Ilmu Manajemen (STIM) YKPN Yogyakarta, for the purpose of information media which examines issues relating to the management, accounting, business and the general economic.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 18, No 1 (2017): Juli 2017" : 5 Documents clear
Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender Dekeng Setyo Budiarto; . Yennisa; Fitri Nurmalisa
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.085 KB) | DOI: 10.35917/tb.v18i1.91

Abstract

Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 account­ing students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no sig­nificant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.
Dividend Policy of Indonesian State-Owned Enterprises Wahyuni Rusliyana Sari
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.779 KB) | DOI: 10.35917/tb.v18i1.92

Abstract

Abstract The purpose of this research is to identify the factors that influence the dividend policy. The model considered the impact of ownership structure, firm size, growth opportunities, financial leverage, profitability, business risk, age, previous year’s dividends, and global crisis 2008 on dividend payout ratio. Sample in this research is state-owned enterprises listed in Indonesian Stock Exchange between the years from 2004-2013. With using purposive sampling, the total of the sample in this research is 8 state-owned companies. The methodology of this research was multiple regression linier. The result of this research find that firm size, previous year’s divi­dends, and global crisis 2008 significant to dividend payout ratio. Ownership structure, growth opportunities, financial leverage, profitability, business risk, and age do not have significant to dividend payout ratio. This result indicates that the companies management has to consider firm size, previous year’s dividends, and global crisis 2008 in dividend payout ratio.
Tingkat Pendidikan, Literasi Keuangan, dan Perencanaan Keuangan terhadap Perilaku Keuangan UMKM di Surakarta Ari Susanti; . Ismunawan; . Pardi; Elia Ardyan
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.466 KB) | DOI: 10.35917/tb.v18i1.93

Abstract

Abstract This study aims to determine the level of education, financial literacy, and financial planning in Small and Medium Enterprises in Surakarta and its influence on financial behavior. The sample of research is 115 MSMEs residing in Surakarta. Data analysis using multiple linear analysis. The results showed that the level of education, financial literacy, and financial planning have a positive and significant impact on the financial behavior of MSMEs. Its managerial implica­tions are needed to foster a healthy understanding of financial behavior in MSMEs by attending various training on finance and management of small and medium enterprises.
Formulasi Strategi Pengembangan Kawasan UKM Berbasis Komoditas Unggulan di Kabupaten Indragiri Hilir Riau . Novrizal
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1346.181 KB) | DOI: 10.35917/tb.v18i1.94

Abstract

Absract The purpose of this research is helping district Indragiri Hilir Riau Province to arrange ap­propriate development strategy for Micro, Small and Medium Enterprises (MSMEs) of banana chips. The district has superior commodity area of banana fruit, but it has not yet well man­aged. The information used in this research has been collected from interviews and observa­tion. This research used SWOT-24K analysis to create development strategy of MSMEs of ba­nana chips. The analysis has a function to highlight business position that can be used to create and formulate development strategy. Result of this research showed that appropriate strategy development for the current situation is the turnaround strategy by using government fund and conducting national banana chips event/program.
Employee Proactive Personality in Learning Culture Nuri Ariani Wulansari; Ita Sulistyo Rini
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (575.636 KB) | DOI: 10.35917/tb.v18i1.90

Abstract

AbstractThe paper attempts to investigate the influences of proactive personality and organizational learning culture on career satisfaction through Leader-Member Exchange quality as a mediating variable. Questionnaire was used as data collection method. The population of this study was Financial Cooperative employees based on health assessment in province level of Semarang City and Regency in 2015. Data was taken from 61 respondents using multi-stage sampling. From the result, it was found that (1) proactive personality influences career satisfaction, (2) organizational learning culture influences career satisfaction, (3) proactive personality influences Leader-Mem­ber Exchange quality, (4) organizational learning culture influences Leader-Member Exchange quality, (5) Leader-Member Exchange quality influences career satisfaction, (6) proactive per­sonality influences career satisfaction through Leader-Member Exchange quality as mediator variable, and (7) organizational learning culture influences career satisfaction with Leader-Mem­ber Exchange quality as mediator variable. Proactive personality and organizational learning culture influence career satisfaction through Leader-Member Exchange as a mediating variable.

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