Portal Jurnal STIE Widya Gama Lumajang (Sekolah Tinggi Ilmu Ekonomi)
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Analisis Paket Kebijakan Pemerintah di Sektor Perpajakan terhadap Penghasilan Karyawan
Get PDFBy the year of 2015, the government has issued the tax regulation of PPh Article 21 trough the
Regulation of Finance Minister (PerMenKeu) No. 122/PMK.010/2015 and the Regulation of
Director General of Taxes No. PER-32/PJ/2015 about the amount of Income Non Tax (PTKP). This regulation has a very great positive impact towards both Employee and Company. Therefore, this regulation is believed to be accepted by all sides whether it is for the employee or Company. For the employees, earning up to Rp. 4.000.000,- will not be taxable for the PPh Article 21 For the employees, earning up to Rp. 10.000.000,- the tax will be decreased from 20
% until 32,3 % per month. The impact of tax deregulation positively won’t be affected the
Company because the tax is charged to the earning receiver
Pengaruh Stres Dan Kelelahan Kerja Terhadap Kinerja Guru SMPN 2 Sukodono Di Kabupaten Lumajang
Get PDFThis research is a quantitative research looking associative relationships that are causal or research that is asking a relationship between two or more variables and is causal. The research aims to obtain evidence of the effect of stress and fatigue on the performance of teachers at SMP Negeri 2 Sukodono in Lumajang either partially or simultaneously. This study tested the hypothesis that there is a significant effect of stress on teacher performance, there is a significant effect of fatigue on teacher performance, and there is stress and fatigue pengarus significant work simultaneously on teacher performance SMP Negeri 2 Sukodono in Lumajang. The study of 30 respondents using multiple linear regression analysis is that there is a significant effect of work stress on employee performance, there is a significant effect of fatigue on employee performance, and there is stress and fatigue pengarus significant work simultaneously on teacher performance in SMP Negeri 2 Sukodono Lumajang. Simple linear regression function generated is Y = 47.395 to 2.183 X1 - X2 2.525. The coefficient of determination shows that 17% of employee performance can be explained by the variable stress and work fatigue, while the remaining 83% of teacher performance is influenced by other variables not examined in this study. Limitations of this study were only examined work stress and fatigue as a factor affecting the performance of the teacher, while the other variables that can affect a teacher's performance is expected to be further investigated by researchers indifferent periods and places
Pengaruh Capital Adequacy Ratio, Debt To Equity Ratio, Rasio Biaya Operasional Pendapatan Operasional, Dan Loan To Deposit Ratio Terhadap Kinerja Keuangan Bank Umum Swasta Nasional Yang Go Public Di Bursa Efek Indonesia
Get PDFThis study has the objective to test empirically the influence of Capital Adequacy Ratio (CAR), Debt to Equity Ratio, Ratio of Operating Expenses to Operating Income (ROA), and Loan to Deposit Ratio (LDR) to the Financial Performance National Private Banks that Go Public in Indonesia stock exchange. Researchers used 13 samples of the banking industry listed in
Indonesia Stock Exchange 2005-2009 period obtained by purposive sampling in order to obtain
65 observations. The hypothesis was tested using regression analysis which can be used for predicting the condition a few years after knowing the magnitude of the influence of the independent variables. Analysis of data to test regreasi and influence of independent variables
on the dependent variable using SPSS. The results obtained in this study that the Capital
Adequacy Ratio (CAR), Debt to Equity Ratio and Loan to Deposit Ratio (LDR) has no effect on the financial performance. While BOPO significant impact on the bank financial performance proxied Cash Flow Return on Assets (ROA). Expected results of this study can contribute in the development of Science in Accounting, in particular aspects of the factors that affect the financial performance of banks are proxied by Cash Flow Return on Assets
Faktor-faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD)
Get PDFAlong with the modern civilization the existence of a company or the business world continues to be in the spotlight. One important issue that continues to be the attention of the business world today is a matter of corporate social responsibility (Corporate Social Responsibility), hereinafter abbreviated CSR in this writing. As part of the configuration of the relationship between business and society, the issue of corporate social responsibility undergo a conceptual formulation that is constantly changing, in line with the growth experienced by the business itself. The concept of triple bottom lines declared that corporations are not only responsible for its financial condition (financial) alone, as in the single bot tom line, but also pay attention to social and environmental problems. Therefore it is important to know what factors influence the disclosure of corporate social responsibility. This study aims to determine the effect of variable environmental performance that the environmental performance of companies are assessed based PROPER, environmental performance superior to encourage companies to increase CSR, and variable corporate governance mechanism proxy for institutional ownership, board of directors, independent board and audit committee, with the Good Corporate Governance will encourage companies do CSR. corporate social responsibility disclosure (CSRD) use indicators of the Global Reporting Intiative (GRI) .The design research is associative causality. The population of 137 companies listed in Indonesia Stock Exchange period 2011-2013, with the purpose of sampling the company acquired as many as 15 samples. Multiple regression analysis used in this study. The results showed that the environmental audit committee performance and significant positive effect on CSRD. While the corporate governance mechanism proxy for ownership institusionaldan independent board does not affect the CSRD. This shows that the higher the ranking of environmental performance, it will be followed by an increase CSRD and the better the mechanisms of supervision on the management, good corporate governance will be created that will encourage to do CSRD
Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di kota Banjarmasin
Get PDFThe following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises
in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative or Guttman scale is known that the application of accounting systems in small and medium
enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting
system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of the accounting system to a group of small and medium enterprises in general, especially for small and medium enterprises engaged in the trading business in the city of Banjarmasin
Tindakan Perataan Laba Pada Perusahaan Jasa Di Indonesia Dengan Ukuran Perusahaan, Rasio Profitabilitas, Dan Leverage Sebagai Variabel Pembeda
Get PDFThe purpose of this research is to know that the measure of company, the ratio of profitability, and the leverage effect simultaneously and partially, also to know the dominant variables significantly to income smoothing action on the service companies listed on the Indonesia Stock Exchange. Based on calculations of index eckel, from the 42 companies there are 8 companies that don’t do the income smoothing, and 34 the rest do the income smoothing. Analysis tools used are analysis discriminant model z score. The results showed that simultaneous or partially 6 variables consist of the size of the company ( assets) , profit margin (PM ) , return on equity ( ROE ) , return on assets ( ROA ) , debt to equity ratio ( DER ) , and debt to total assets ( DTAR ) had no significant difference between companies do income smoothing and not income smoothing. Simultaneously the variables used to predict the income smoothing can influence to only 9.24 %. Base on a model of the cut - off point , the discriminant function able to predict the company it will do the income smoothing
Determinasi Return on Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011 - 2014
Get PDFThis study was conducted to examine the relationship between variables contained on factors affecting Manufacturing Company Taxation in Period 2011-2014. The sampling technique used is pusposive sampling and the number of samples used were 140 corporate data. The variables used in this study, namely tax evasion as the dependent variable and the return on assets, leverage, company size, Tax Loss Compensation and Ownership Institution. The analysis technique used is multiple regression and hypothesis testing using t statistics to test the partial regression coefficient and F-statistic to test the effect together with a confidence level of 5%. The results showed that the variables Profitability and Compensation Tax Loss has significant influence with tax evasion. While other variables do not have a significant relationship with tax evasion. Of Adjusted R2 value of 0.139 indicates that the independent variables that exist in the model can explain the variation (fluctuation) of tax evasion amounting to 13.9%, while 86.1% of the variation of tax avoidance is explained by other variables outside the model
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Katagori Saham Blue Chips Di Bursa Efek Indonesia Periode Tahun 2011-2014
Get PDFThe purpose of this research is to find and test influence between structure assets, the ratio debt, profitability, liquidity, sales growth, and the size of the company to structure capital companies blue chips listed on the indonesia stock exchange (IDX) a period of the year 2011-2014. This research uses the method purposive sampling. Technique the analysis used is linear regression multiple. Test a hypothesis that used is test f statistics and test t statistics, with a level α = 5 percent. This research result indicates that simultaneously structure assets, the ratio debt, profitability, liquidity, sales growth, and the size of the company is the a significant impact on capital structure. In partial structure assets, the ratio debt, and liquidity is the a significant impact on capital structure. While profitability, sales growth and the size of the company in partial there is no the effect on capital structure. Value adjusted r square of 0,298. This means that 29,8 % dependent variable the capital structure can be explained by six independent variable while the rest of 70,1 % capital structure described by variable or other causes out model
Analisis Pengaruh Gaya Kepemimpinan Dan Motivasi Terhadap Kinerja Pegawai Kelurahan Di Kecamatan Lumajang Kabupaten Lumajang
Get PDFSetiap organisasi di perlukan adanya pimpinan yang dapat memberikan semangat, bimbingan, arahan terhadap kinerja pegawai/ karyawannya dalam mencapai tujuan or- ganisasi , Gaya kepemimpinan dan motivasi mempunyai peranan penting dalam pelaksan- aan kinerja pada pegawai Pemerintah Kelurahan di wilayah Kecamatan Lumajang Ka- bupaten Lumajang , bahwa terdapat pengaruh gaya kepemimpinan dan motivasi secara simultan / parsial terhadap kinerja pegawai Pemerintah Kelurahan di Kecamatan Luma- jang Kabupaten Lumajang, gaya kepemimpinan berpengaruh secara dominan terhadap kinerja pegawai Pemerintah Kelurahan di Kecamatan Lumajang Kabupaten Lumajang, hal ini mengindikasikan tentang pentingnya gaya kepemimpinan dan motivasi untuk men- ingkatkan kinerja pegawai. Apabila gaya kepemimpinan dan pemberian motivasi kurang diperrhatikan maka terjadi penurunan kinerja/prestasi kerja.
Setelah melakukan evaluasi dapat di simpulkan perlunya ditingkatkan perhatian dan kebijakan terhadap pegawai kelurahan mengenai kinerja, menyangkut standar waktu yang masih dapat dikatakan kurang serta harus di ciptakan pemberian motivasi terhadap pegawai yang baik untuk bisa tercapainya tujuan organisas
Timeliness Sebagai Variabel Intervening Untuk Pengaruh Ukuran Perusahaan Terhadap Respon Laba
Get PDFPenelitian ini ditujukan untuk memperoleh bukti empirik, menguji dan menjelaskan timeliness sebagai variable intervening untuk pengaruh ukuran perusahaan terhadap respon laba pada perusahaan manufaktur yang go publik di BEI tahun 2008-2012. Penelitian ini merupakan rangkaian dari penelitian yang pernah dilakukan oleh peneliti yaitu pengaruh leverage, size terhadap earning response coefisient dengan Voluntary disclousure sebagai variabel intervening.
Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambilan data laporan keuangan, data laporan tahunan, data harga pasar saham dan indeks harga saham gabungan (IHSG). Selanjutnya data yang diperoleh dilakukan evaluasi dengan cara cross sectional approach dan time-series analysis. Cross Sectional Approach untuk mengevaluasi objek dengan jalan membandingkan dengan perusahaan lain, sedangkan cara time-series analysis melakukan evaluasi dengan jalan membandingkan laporan keuangan perusahaan dari satu periode dengan periode lainnya.
Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan Structural Equation Modeling (SEM) dengan aplikasi Analisys of Moment Structure (AMOS) version 21. Structural model adalah model mengenai struktur hubungan yang membentuk dan menjelaskan hubungan kausalitas antara variabel eksogen dan endogen yang digunakan dalam penelitian ini.
Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan antara ukuran perusahaan terhadap timeliness, tetapi tidak untuk pengaruh timeliness terhadap CAR. Sedangkan terhadap pengujian ukuran perusahaan melalui timeliness terhadap CAR diperoleh hasil bahwa timeliness merupakan variabel intervening