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INDONESIA
JURNAL ECONOMIA
ISSN : 18582648     EISSN : 24601152     DOI : -
Core Subject : Economy,
Jurnal Economia (JECO) is published by Faculty of Economics, Yogyakarta State University. It publishes theoretical or research manuscripts related to 1. Economics 2. Accounting 3. Management 4. Business 5. Entrepreneurship, and 6. Finance
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Articles 9 Documents
Search results for , issue "Vol 13, No 2: October 2017" : 9 Documents clear
Author Index, Subject Index, and Author Guidelines Jurnal Economia
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.785 KB)

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Determinants of Service Quality and Continuance Intention to Use Online Reporting System Santirianingrum Soebandhi; Intan Nur Aini; Agus Baktiono
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (20.543 KB) | DOI: 10.21831/economia.v13i2.14016

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Abstract: Determinants of Service Quality and Continuance Intention to Use Online Reporting System. This study aims to analyze the effect of perceived usefulness, perceived ease of use, convenience, and security towards service quality and continuance intention to use SIPP online at BPJS Employment. This study uses online survey method to 50 companies participating in BPJS Employment with Platinum and Gold segmentation. The online questionnaire was filled by the head of Human Resources Department. Data were analyzed using PLS-SEM. The results show that service quality was significantly influenced by perceived ease of use and convenience, while continuance intention to use SIPP online was only influenced by perceived usefulness. Keywords: continuance intention, service quality, online reporting system Abstrak: Faktor Penentu Kualitas Layanan dan Minat untuk Melanjutkan Penggunaan Sistem Pelaporan Online. Penelitian ini bertujuan untuk menganalisis pengaruh perceived usefulness, perceived ease of use, kenyamanan, dan keamanan terhadap kualitas layanan dan minat untuk melanjutkan menggunakan SIPP online di BPJS Ketenagakerjaan. Penelitian ini menggunakan metode survei online kepada 50 perusahaan peserta BPJS Ketenagakerjaan dengan segmentasi Platinum dan Gold. Kuesioner online diisi oleh Kepala Bagian Sumber Daya Manusia. Data dianalisis dengan menggunakan PLS-SEM. Penelitian ini menemukan bahwa kualitas layanan secara signifikan dipengaruhi oleh perceived ease of use dan kenyamanan, sedangkan minat melanjutkan penggunaan SIPP online hanya dipengaruhi oleh perceived usefulness. Kata Kunci: minat melanjutkan penggunaan, kualitas layanan, sistem pelaporan online
The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality Aditya Maulana; Ali Djamhuri; Lilik Purwanti
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.194 KB) | DOI: 10.21831/economia.v13i2.14980

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Abstract: The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality. This study aimed to explain the effect of competencies, organizational commitment and internal control system to the quality of the review and the implication to the quality of local government’s financial statements (LKPD). The review in this context is the review of LKPD. This research used multiple linear regression analysis to examine the effect of competencies, organizational commitment and internal control system to the quality of the review of LKPD, and the test to the effect of quality of the review on the quality of LKPD used simple linear regression analysis. Research objects are the internal auditor of the regional inspectorate on eight areas in ex-Malang residence. The results of the study indicate that the quality of the review affected by the competencies, organizational commitment and internal control system and quality of the review effect the quality of LKPD. Keywords: competencies, organizational commitment, internal control system, quality of the review, quality of local government’s financial statements.Abstrak: Determinan Kualitas Reviu dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Penelitian ini bertujuan untuk menjelaskan pengaruh dari kompetensi, komitmen organisasi dan sistem pengendalian intern (SPI) terhadap kualitas reviu dan implikasinya terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD). Reviu dalam hal ini adalah reviu LKPD. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh kompetensi, komitmen organisasi dan sistem pengendalian intern terhadap kualitas reviu, sedangkan uji terhadap pengaruh kualitas reviu terhadap kualitas LKPD menggunakan analisis regresi linier sederhana. Penelitian dilakukan terhadap aparat pengawas (auditor APIP) pada inspektorat daerah di 8 (delapan) wilayah eks Karesidenan Malang. Hasil penelitian membuktikan bahwa kualitas reviu dipengaruhi oleh kompetensi, komitmen organisasi dan sistem pengendalian intern dan kualitas reviu berpengaruh terhadap kualitas LKPD. Kata kunci: Kompetensi, komitmen organisasi, sistem pengendalian intern, kualitas reviu, kualitas LKPD.
Working Student and Its Impact on Learning Activities and Academic Achievements Elma Mardelina; Ali Muhson
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.998 KB) | DOI: 10.21831/economia.v13i2.13239

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Abstract: Working Student and Its Impact on Learning Activities and Academic Achievements. This study is aimed to find out the impact of part-time jobs to the learning activities and academic achievements. The population of this study is students Faculty of Economics year 2013, Yogyakarta State University. The 205 samples selected using proportional random sampling approach. Questionnaire and documentation are used to collect data. This research uses MANOVA to analyze the data. The results show that there is a significant effect of part-time jobs on the learning activities and academic achievements. The working students have a lower time for learning than the non-working students. The working students’ academic achievement is lower than the non-working students. Keywords: Academic Achievements, Learning Activities, Working Student.Abstrak: Mahasiswa Bekerja dan Dampaknya Terhadap Aktivitas Belajar dan Prestasi Akademik. Penelitian bertujuan mengetahui dampak kerja part-time terhadap aktivitas belajar dan prestasi akademik mahasiswa. Populasi penelitian adalah mahasiswa S1 angkatan 2013 Fakultas Ekonomi Universitas Negeri Yogyakarta. Penelitian ini mengambil sampel sebanyak 205 responden dengan teknik propotional random sampling. Teknik pengumpulan data menggunakan kuesioner dan dokumentasi. Analisis data menggunakan metode MANOVA. Hasil penelitian menunjukkan bahwa kerja part-time memiliki pengaruh yang signifikan terhadap aktivitas belajar dan prestasi akademik. Mahasiswa yang bekerja part-time cenderung memiliki waktu yang lebih sedikit dalam aktivitas belajar dibandingkan dengan mahasiswa yang tidak bekerja. Prestasi akademik mahasiswa yang bekerja part-time juga cenderung lebih rendah dibandingkan dengan mahasiswa yang tidak bekerja. Kata Kunci : Prestasi Akademik, Aktivitas Belajar, Mahasiswa Bekerja 
The Role of Perceived Usefulness on User Satisfaction of Regional Finance Information System Sendy Cipta Utama; Bambang Purnomosidhi; Wuryan Andayani
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.89 KB) | DOI: 10.21831/economia.v13i2.15172

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Abstract: The Role of Perceived Usefulness on User Satisfaction of Regional Finance Information System. This study aims to investigate empirically the influence of system quality, information quality, service quality and perceived usefulness on user satisfaction of the Regional Finance Information System. This study also examines the role of perceived usefulness on the effect of system quality, information quality, service quality on user satisfaction. Analysis technique using SEM (Structural Equation Modelling). Data were gathered from 147 staff of the finance management on all Regional Unit in Pemerintah Kota Batu. The samples selected by judgment sampling method. The findings show that the better of information quality and the higher of the user's perceived that the information systems were useful will increase user satisfaction. In addition, information quality will increase user trust on its support to decision making. Thus, will effect on the increase of user satisfaction. Keyword: System Quality, Information Quality, Service Quality, Perceived Usefulness, User SatisfactionAbstrak: Peran Mediasi Kegunaan Persepsian pada Kepuasan Pengguna Sistem Informasi Keuangan Daerah. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kualitas sistem, kualitas informasi, kualitas layanan dan kegunaan persepsian terhadap kepuasan pengguna Sistem Informasi Keuangan Daerah (SIKD). Penelitian ini juga menguji peran mediasi kegunaan persepsian pada pengaruh kualitas sistem, kualitas informasi, kualitas layanan terhadap kepuasan pengguna SIKD. Teknik analisis menggunakan SEM (Structural Equation Modelling). Data didapatkan dari 147 staff pengelola keuangan daerah di seluruh Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kota Batu. Sampel dipilih dengan metode judgment sampling. Hasil penelitian menunjukkan semakin baik kualitas informasi dan semakin tinggi kepercayaan pengguna bahwa sistem informasi bermanfaat akan meningkatkan kepuasan pengguna. Selanjutnya, Informasi yang berkualitas akan meningkatkan kepercayaan penggunanya bahwa informasi yang digunakan sebagai dasar pengambilan keputusan semakin baik sehingga berdampak pada meningkatnya kepuasan pengguna. Kata kunci: Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, Kegunaan Persepsian, Kepuasan Pengguna
Clinical Performance as Predictor of Patient Satisfaction with Moderation of Patient Priorities Kshanti Adhitya; Wisnu Untoro
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.79 KB) | DOI: 10.21831/economia.v13i2.11011

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Abstract: Clinical Performance as Predictor of Patient Satisfaction with Moderation of Patient Priorities. This study objective is to determine satisfaction predictors of clinical performance with triage as moderation. This research utilizes cross sectional observation. The research subject was 479 which are the patients, families, patient confidants in the ED of Orthopedic Hospital Soeharso. The hypotheses are tested using regression analysis and moderated regression analysis (MRA) approach. The results depict the satisfaction level up to 42.8% by all predictors of clinical performance.  MRA result concluded that the triage variable of the patient can not be moderating variable. Satisfaction predictor, i.e., nursing, physician, and the waiting time, significantly influences the patient satisfaction. Otherwise, Registration factors and advanced/discharge have no influence on satisfaction.  Triage as moderating of patient satisfaction is not supported. Keywords: clinical performance, patient satisfaction, emergency priority, triage, Emergency Department.Abstrak: Kinerja Klinis Sebagai Prediktor Kepuasan Pasien dengan Moderasi Prioritas Kegawatan Pasien. Tujuan penelitian ini menguji secara empiris kinerja klinis sebagai prediktor kepuasan pasien dengan moderasi triase. Penelitian ini menggunakan metode observasi cross sectional. Sampel penelitian ini adalah pasien, keluarga, pendamping sejumlah 479. Uji hipotesis dengan model regresi pengaruh langsung dan model pemoderasi dengan Moderated Regression Analysis (MRA). Pengujian hipotesis model pengaruh langsung menunjukkan bahwa tingkat kepuasan yang terjadi dapat dijelaskan 42,8% oleh seluruh prediktor. Hasil analisis MRA menunjukkan semua prediktor, variabel prioritas kegawatan, dan moderat secara bersama-sama berpengaruh terhadap kepuasan. Namun demikian variabel prioritas kegawatan pasien bukan merupakan variabel moderasi. Hipotesis pengaruh langsung prediktor kepuasan yaitu pelayanan perawat, pelayanan dokter, waktu tunggu berpengaruh signifikan terhadap kepuasan pasien didukung. Faktor registrasi dan instruksi pulang/lanjutan tidak berpengaruh terhadap kepuasan. Hipotesis prioritas kegawatan pasien sebagai pemoderasi pengaruh prediktor terhadap kepuasan pasien tidak didukung.   Kata kunci: kinerja klinis, kepuasan pasien, prioritas kegawatan, triase, IGD.
Exploratory Study of Cigarette Consumption Behavior: Perspective of Motive, Brand and Cigarette Advertisement Tony Wijaya; Nurhadi Nurhadi; Andreas Mahendro Kuncoro
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.457 KB) | DOI: 10.21831/economia.v13i2.12128

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Abstract: Exploratory Study of Cigarette Consumption Behavior: Perspective of Motive, Brand and Cigarette Advertisement. This study aims to explore the primary motives of cigarette consumption behavior, opinions related to the cigarette brand and advertisement as well as to identify the expense spent to consume cigarette. This study applied qualitative research. The sources of information were the students of Universitas Negeri Yogyakarta who were smokers. The technique of data analysis used in this study was qualitative descriptive. This study found that the reason underlined the respondents smoking, internally, were attempts, while the external factors that drove the respondent smoking were friends and relatives invitation, seeing the parents, joining the smoking environment or neighborhood, and looking cool according to the students. Brand was one of the considerations in choosing the cigarette related to the advertisement. Advertisement dominated by the cigarette producer brought more encouragement to the respondents than public service advertisements about the danger of smoking. The selling price of cigarette was also the main consideration by the respondent to smoke. The monthly expense spent for smoking was considerably high. Keywords: motive, cigarette consumptions, brand, advertisementAbstrak: Studi Eksplorasi Perilaku Konsumsi Rokok: Perspektif Motif, Merek, dan Iklan Rokok. Penelitian ini bertujuan mengeksplorasi motif dasar perilaku konsumsi rokok, pendapat terkait merek dan iklan rokok, serta mengidentifikasi biaya yang dikeluarkan untuk konsumsi rokok. Penelitian ini bersifat kualitatif. Informan yang menjadi sumber informasi dalam penelitian mahasiswa di UNY yang merokok. Teknik analisis data dalam penelitian menggunakan deskriptif kualitatif. Penelitian ini menemukan bahwa secara internal alasan yang mendasari responden merokok adalah coba-coba dan iseng sedangkan faktor eksternal yang mendorong responden merokok adalah diajak teman, kerabat atau melihat orangtua, ikutan karena lingkungan rokok dan terlihat lebih menarik atau istilahnya terlihat keren menurut versi mahasiswa. Merek menjadi salah satu pertimbangan pemilihan rokok yang terkait dengan iklan. Iklan yang didominasi dari produsen rokok membawa dorongan yang lebih kuat bagi responden untuk merokok dibandingkan iklan layanan masyarakat tentang bahaya rokok. Harga rokok menjadi pertimbangan utama bagi responden untuk mengkonsumsi rokok. Biaya yang dikeluarkan per bulan untuk konsumsi rokok responden tergolong cukup besar. Kata-kata kunci: Motif, Konsumsi Rokok, Merek, Iklan
Analysis of Follow up Audit Lusiana Lusiana; Ali Djamhuri; Yeney Widya Prihatiningtias
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.903 KB) | DOI: 10.21831/economia.v13i2.15180

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Abstract: Analysis of Follow up Audit. This study aimed to explain the process of follow up audit in Sanggau local government by using management functions (planning, organizing, directing, and controlling) as the analysis instrument and identify problems that caused follow up audit was not optimal. This study used a qualitative approach with case study model and focused on OPD that still have unfinished findings. The selected informant is the Head of OPD; a technical official handling follows up audit and an Inspectorate official. The results of the study showed that there were some weaknesses in the process of follow up audit. For example, there was no specific policy about follow up audit, the slow responses of other parties in the process of coordination and the coordination between OPD and monitoring institution was not intensive; the leader was not able to give motivation, the low commitment of the leader, Difficulties in the evaluation process and the evaluation was not periodically, the role of TPTGR Assembly Consideration was not optimal, and the technical obstacles that was faced by OPD. Keyword: follow up audit, management function, planning, organizing, directing, controlling.Abstrak: Analisis Penyelesaian Tindak Lanjut Hasil Pemeriksaan. Penelitian ini bertujuan untuk menjelaskan proses penyelesaian Tindak Lanjut Hasil Pemeriksaan di Pemerintah Kabupaten Sanggau melalui pelaksanaan fungsi-fungsi manajemen (perencanaan, penggorganisasian, pengarahan, dan pengendalian) sebagai alat analisisnya, dan mengidentifikasi permasalahan yang menyebabkan belum optimalnya penyelesaian TLHP. Penelitian ini menggunakan pendekatan kualitatif dengan model studi kasus dan difokuskan pada Organisasi Perangkat Daerah (OPD) yang masih memiliki temuan yang belum tuntas. Informan yang dipilih, yaitu pimpinan OPD, salah satu pejabat teknis yang menangani TLHP dan salah satu pejabat Inspektorat daerah. Hasil penelitian menunjukkan terdapat kelemahan dalam proses penyelesaian TLHP yang menyebabkan penyelesaian TLHP belum optimal, yaitu belum tersedianya kebijakan khusus tentang TLHP; lambatnya respon pihak lain dalam proses koordinasi dan belum intensifnya koordinasi antara OPD dan lembaga pengawasan; pimpinan belum mampu memberikan motivasi; kurangnya komitmen pimpinan; kesulitan dalam melakukan proses evaluasi dan tidak dilaksanakan evaluasi secara berkala; belum optimalnya peran Majelis Pertimbangan TPTGR; dan kendala-kendala teknis yang dihadapi oleh OPD. Kata Kunci: TLHP, Fungsi Manajemen, Perencanaan, Pengorganisasian, Pengarahan, Pengendalian.
The Influence of Earning Per Share, Price to Book Value, Return on Asset, and Return on Equity to Stock Price in Finance Company Yustina Wahyu Cahyaningrum; Tiara Widya Antikasari
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.419 KB) | DOI: 10.21831/economia.v13i2.13961

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Abstract: The Influence of Earning Per Share, Price to Book Value, Return on Asset, and Return on Equity to Stock Price in Finance Company. The research purpose is to examine the influence of EPS, PBV, ROA and ROE to stock price simultaneously or partially in finance sector companies listed on Indonesia Stock Exchange (BEI) in 2010-2014. The research using secondary data based on the annual report taken from Indonesia Capital Market Directory and Indonesia Stock Exchange and other support sources. This study uses purposive sampling and 237 of 255 finance sector companies listed in ICMD used as the sample. This research uses multiple regression analysis. The research result shows that EPS, PBV, ROA, and ROE in 2010-2014 simultaneous and partially positive significantly affected by the stock price. Keyword: Earning Per Share, Price to Book Value, Return on Asset, Return on Equity, Stock Price.Abstrak: Pengaruh Earning Per Share, Price to Book Value, Return on Asset, dan Return on Equity Terhadap Harga Saham Sektor Keuangan. Penelitian ini mempunyai tujuan untuk mengetahui pengaruh Earning Per Share (EPS), Price to Book Value (PBV), Return on Asset (ROA), Return on Equity (ROE) secara simultan maupun parsial terhadap harga saham pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan yang diperoleh dari ICMD dan sumber pendukung yang lain. Teknik pengambilan sampel diambil dengan metode purposive sampling sebanyak 237 perusahaan sektor keuangan dari 255 perusahaan yang terdaftar di ICMD. Data dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel EPS, PBV, ROA, dan ROE tahun 2010-2014 secara simultan dan parsial mempunyai pengaruh positif terhadap variabel harga saham. Kata Kunci: Earning Per Share, Price to Book Value, Return on Asset, Return on Equity, Harga Saham

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