Jurnal Universitas Katolik Darma Cendika
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Implikasi Penerapan Activity Based Costing System Terhadap Kinerja Perusahaan Dan Keunggulan Bersaing
Get PDFThe strategy for determining the accurate production cost is one way for the company to compete among its competitors. Activity Based Costing assumes allcosts have a cause, and the causes can be managed so that the costs charged can be effective and efficient. Several studies have shown that there are differences in production costs between calculations using traditional methods and Activity Based Costing. Previous studies have shown that production costs are more accurate when using the Activity Based Costing method of calculation. Bjornenak and Mitchell (1999) in Rendy and Devie (2013) argue that Activity Based Costing is a system that is promoted and adopted as a basis for strategic decision-making and to improve earnings performance. According to Reimann (1990) the use of the Activity Based Costing system encourages companies to produce products that have competitive advantages. The results of several studies show that the ability of the Activity Based Costing system can not only measure product costs accurately, but the information generated can be used for various other strategic interests within the company, and the implementation of the Activity Based Costing system is not only focused on the financial aspects, but also on other nonfinancial aspects which are indicators of the success of company performance.
 
Perjanjian Pengikatan Jual Beli Hak Atas Tanah Sebagai Jaminan Kredit Hak Tanggungan
Get PDFBank credit activities carried out with all internal policies must apply the principle of prudence. PPJB which is a binding agreement between the parties whose rights are not yet perfect, compilation is used as a guarantee of mortgage rights can be a cause of failure to fulfill the prudential principle. This research is a normative juridical research, using literature approach. The results of the discussion and conclusion of this study show: Bank's internal policy that states PPJB used as security of mortgage can be done using the process of making a Note Cover. This can bring the bank in the position of being stolen because making a Cover Note does not require an approved deed related to the buying and selling process such as a sale and purchase certificate or certificate. Furthermore, debtors who are negligent or have no good intentions, the Cover Note does not increase to become a certificate. Such participation makes the object to be requested or bound with mortgage rights still needed, so the position of the bank's creditors is threatened as concurrent creditors who do not have a special position of compilation in the credit process
Pengaruh Promosi Penjualan “Purchase With Purchase” Terhadap Motivasi Belanja Dan Keputusan Pembelian
Get PDFThe aim of this study is to analyze the effect of "purchase with purchase" promotion on shopping motivation and consumer purchasing decisions. This research was conducted on 150 respondents by answering the questions posed in the questionnaire which was divided into three case simulations. Analysis of data processing in this study uses a regression method which includes correlationanalysis, t test and F test. The results of processing respondents' answers indicate that "purchase with purchase" promotion has a significant and positive effect on hedonic purchase motivation, utilitarian purchase motivation, and consumer purchasing decisions. In addition, the results of this study indicate that "purchase with purchase" promotions have a greater influence on utilitarian purchase motivation
Tinjauan Teoritis Efektivitas Pemeriksaan Pajak Di Indonesia
Get PDFEach country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In
order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%
Pencabutan Hak Politik Mantan Terpidana Kasus Korupsi Berdasarkan Perspektif Hak Asasi Manusia
Get PDFThis study describes the deprivation of political rights of convicted corruption in the human rights perspective. This research is motivated by the discourse to revoke the political rights of convicted corruption on a regular basis. The discourse arises because of the many former corruption convicts who nominated themselves to be the people's representatives in the 2019 elections. In addition, the discourse arose because of the weakening of people's trust in their representatives, it was triggered by the failure to fulfill the objectives of criminal justice and the criminal justice system in Indonesia. But the discourse about revocation of political rights in an indisputable manner is not without rejection. Various parties claim that revoking political rights against convicted corruption is a human rights violation and therefore should not be done. This research has the formulation of the problem, among others, how the concept of revocation of political rights in Indonesia and how revocation of political rights against convicted of corruption in terms of human rights. To answer these problems, the statute approach and conceptual approach are used. The results of this study indicate that Indonesia has the concept of revoking political rights as regulated in Articles 35 and 38 of the Criminal Code but is not strong enough to fulfill the criminal purpose and therefore must be changed, and the revocation of political rights is not a form of discrimination against human rights
Pemanfaatan Tenaga Oleh RBA Terhadap ANM Ditinjau Dari Undang Undang Nomor 21 Tahun 2007 Tentang Pemberantasan Tindak Pidana Perdagangan Orang
No full textSociety often view woman as a graceful, sensitive, and patient human being. That view often found in a patriarchal society. Patriarchal society itself is a society where man had absolute power and dominence over a woman. Because of that view, woman tend to be discriminated and abuse physically, sexually, or physchologically. Human trafficking is one form of crime against woman. The Republic of Indonesia had regulated regarding the human trafficking on Law Number 21 of 2007 on Eradication of Human Trafficking. The philosophy behind the creation of this law is based on the fact that human trafficking especially on woman and children is an act that against the dignity of human and can be consider as a breach of human right, therefore it has to be eliminate. Also the current legislation regarding human trafficking isn’t capable of providing a comprehensive and integrated legal basis for the eradiction of such criminal acts. RBA as a criminal offender on this paper has fulfilled the definition of human trafficking on Article 2 of Law Number 21 of 2012, also she is eligible to bear criminal responsibility of her actions as she was legally adult and legally competent, she also intentionally perform the crime, and has no legal excuse to be excused from criminal responsibility. Through this study, we hoped that: the victims of human trafficking should be rehabilitated, and the judges should be more cautious in examining the subject matter to produce impartial verdicts
Batas Usia Kedewasaan Dalam Transaksi E-Commerce
No full textE-Commerce is a new way for buying and selling transactions, where these transactions are carried out online to facilitate and reach everyone without a certain geographical limit. In addition to e-commerce goodness, it has a weakness that the identity of the stakeholder that cannot be known. The importance of information related to identity is needed to determine whether the parties to the transaction are capable in carrying out legal actions. This becomes important to know which benchmarks of adults can conduct transactions online
Repurchase Intention Pada Korean Skincare Product Di Surabaya
Get PDFThis study aims to determine whether or not the influence of country of originimage and perceived value on repurchase intention with word of mouth as anintervening variable on Korean skincare products in Surabaya. The type ofresearch used is quantitative research. The population in this study were peoplein Surabaya who had used and purchased korean skincare products of the same type at least 3 (three) times and the samples used in this study were 100 people.This study uses Partial Least Square (PLS). The results showed that the country oforigin image had an effect on word of mouth and repurchase intention, perceivedvalue had an effect on word of mouth and repurchase intention, and word ofmouth had an effect on repurchase intention. Word of mouth is proven to mediatethe effect of country of origin image and perceived value on repurchase intentio
Persepsi Konsumen Atas Risiko Pembelian Melalui Media Online
No full textThe purpose of this study is to investigate empirically the risk factors that will influence both simultaneously and partially on the customer's decision to make purchases through online media. This research was used by using questionnaires methods. Population of this study was student and employee at Darma Cendika Catholic University, Surabaya. Research involves to 220 respondent. The sampling technique in this study was used convenience sampling and purposive sampling. The technique of data analysis using factor confirmatory analysis and multiple linier regression analysis. The result of the research by factor analyze confirmatory showed that new factor risk is Psychological Risk. The results of multiple linear regression analysis indicate Privacy Risk, Quality Risk, Purchase Behavior Risk, Information Risk, Product Delivery Risk, Psychological Risk, Health Risk, and Product Size Risk have a significant negative effect on customer Purchasing Decisions through online media
Pengaruh Kualitas Layanan, Relational Bonding, Dan Brand Image Terhadap Loyalitas Nasabah
No full textIn today's banking industry experienced sharp competition, which requires BRI banks to improve their performance, among others, by improving the services quality is one key to business success. Besides the BRI banks must maintain a brand image that is good in the eyes of their customers, and continue to establish harmonious long-term relationships with its customers so that customers remain loyal to the BRI Bank Branch of Jombang. This study aims to test and analyze relationships partially or simultaneously service quality, relational bonding and brand image of customer loyalty BRI Bank Branch of Jombang. While the population in this study all customers of BRI Bank Branch of Jombang and the sample of this study was 90 with sampling techniques that were accidental sampling that is customers who easily found and willing to fill out the questionnaire that the author proposed. The analysis technique uses multiple linear regression analysis with SPSS Version 20.0. The results of partial hypothesis test is 1) service quality not significant effect on customer loyalty with sig. = 0.817 > 0.05 so the hypothesis is rejected; 2) relational bonding significant effect on customer loyalty with sig. = 0.003 < 0.05, so the hypothesis is accepted; 3) brand image significant effect on customer loyalty with sig. = 0.001 < 0.05 so the hypothesis is accepted. The results of simultaneously is service quality, relational bonding and brand image have a significant effect on customer loyalty with Sig. = 0.000 < 0.05 so the hypothesis is accepted