Jurnal Universitas Katolik Darma Cendika
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Tingkat Kepatuhan Wajib Pajak UMKM Di Jawa Timur, Indonesia
Get PDFMicro, small and medium-sized enterprises play an important role in national
economic development in many countries around the world. Micro, small and medium-sized enterprises have a large contribution to GDP (Gross Domestic Product), the supply of employment and exports of a country. Although it has a large contribution to the national economy, the contribution of micro, small and medium-sized enterprises to the state income from the tax sector is very small. There is a tendency for voluntary tax compliance from micro, small and medium- sized enterprises to be very low. This research aims to study the level of micro, small and medium-sized enterprises of tax compliance in East Java, Indonesia. To measure the level of tax compliance, 3 indicators are used, namely the ownership of the Taxpayer Identification Number (TIN), compliance with paying Income Tax and compliance to fill out and report the Annual Income Tax Return. The results showed that the level of tax compliance in micro, small and medium enterprises in East Java, Indonesia was still very low. Micro, small and medium-sized who have a Taxpayer Identification Number (TIN) is only 37.80%, those who pay Income Tax are only 21.95% and those who fill and report Annual Income Tax Returns of only 18,29%
Capaian Kemampuan Berpikir Reflektif Mahasiswa Peserta Mata Kuliah Akuntansi Manajemen Antar Semester
Get PDFThe purpose of study is to investigate empirically the differences in achievement
of reflective thinking skills for management accounting courses between different semester students at the same time. There were 68 students of the Accounting Study Program at the Faculty of Economics, Darma Cendika Catholic University who took Management Accounting courses in the odd semester 2018/2019, which had filled out the research questionnaire, but only 66 questionnaires were feasible to be processed. The hypotehesis examined by using manova. Based on the results of quantitative data processing using SPSS, only reflections are seen different between semesters but this study failed to confirm the differences in habitual action, understanding, and critical reflection between semesters taking management accounting courses at the same time
Implementasi Lean Canvas Pada Project Corporate Entrepreneurship
Get PDFThe purpose of this research is to (1) identify project corporate entrepreneurship
with the application of lean canvas; (2) identify constraints in the application of lean canvas in corporate entrepreneurship projects; (3) identify the benefits contained in the application of lean canvas in corporate entrepreneurship projects. Data is collected from October 2018 to December 2018. The method used is descriptive research method with qualitative approach. The researcher conducted interviews with 5 informants. The analysis tools used are lean start up and lean canvas. The data analysis techniques used is Creswell data analysis techniques (2014). The results of this study are (1) project corporate entrepreneurship can be implemented in nine lean canvas blocks and can easily see the concept of optimization model and linkages between nine blocks in lean canvas; (2) the most difficult constraints experienced are when filling key metric blocks and unfair advantages in the lean canvas; (3) the researcher can easily analyze project corporate entrepreneurship in determining future strategies in order to find out which projects are effective or not to be continued or developed based on the achievement measured in the key metric blocks in one of the lean canvas blocks and the integration of nine blocks in lean canvas
Kekerasan Fisik Yang Dilakukan Oleh Residivis Terhadap Anak Ditinjau Dari Undang-Undang Nomor 35 Tahun 2014 Tentang Perubahan Atas Undang-Undang Nomor 23 Tahun 2002 Tentang Perlindungan Anak
Get PDFChildren, as apart of the young generation, are one of the potential human resources and the successor of the nation’s goals who hold strategic roles. Children’s teenager’s protection is an act or an effort consciously made by some parties for the security and welfare, and the fulfiiment of rights thant should be received and owned by the child, even before they were born. It is protected by the law. Children’s right and obligation has become the things that must be fullfilled and worth fighting for. There is a sentence in the Child Protection Law, in which consideration, that states every child has the right to live, grow, and thrive, and they have the right for protection from violence and discrimination as mandated in the Indonesian Constitution Year 1945. In relation to the constitution, special protection towards a child as a victim of violence is regulated in Article 68 Child Protection Law. Meanwhile, the restriction of violence towards children is regulated on Article 76C Child Protection Law. Next, recidivist is the repetition of similar criminal action by the same perpetrator who has been convicted in a certain period of time. It is regulated in Article 486,487 and 488, Criminal Code where there is a heavier criminal punishment for the crime included in the articles
Tanggung Gugat Dokter Atas Kelalaiannya Dalam Menyampaikan Informed Conset Dan Hasil Operasi Yang Tidak Sesuai Dengan Keinginan Pasien
Get PDFThe society is not only an object of healt enforcement, but also a subject. Therefore, the enforcement of health services is a joint responsibility of the health care providers and the health care recipients. In the application of the profession, a doctor cannot be separated from the health law. However, it is important to acknowledge that a doctor is a common human being who can also make mistakes or commit malpractice in doing his job. A doctor can be hold responsible on the criminal law, civil law, and administrative law. In civil law, a doctor can be hold responsible based on a law violating act and breach of contract. Breach of contract happens when one of the party does not perform what is promised, perform what is promised later than it is supposed to be, perform what is promised below the expectation promised. Meanwhile, an action is considered violating the law when it fulfills the four criteria such as the existence of an action againt the law, there must be a mistake, there must be a loss/damage caused by the action, and there must be a causal relation between the action and the loss/damage. A law violating act does not only mean violating the regulations, but also failing to do the law obligation of the perpetrator, violating other people’s subjective rights, violating the ethics, and violating decency, accuracy and circumspection
Pengaruh Product Knowledge Dan Price Terhadap Keputusan Pembelian Konsumen Pada Produk The Capital
Get PDFThe purpose of this research is to identify the influence of product knowledge and price on the customer purchasing decision of product The Capital. The population of this study is all consumers of product The Capital. Convenience Sampling is used to select 45 samples. This study also uses quantitative methods. SPSS 16.0 is used as quantitative data analysis tool.Quantitative research results show that Product Knowledge and Price significantly influence the Customer Purchasing Decision of The Capital. The significant influence show that consumer with higher product knowledge will increase potential of purchasing decision of products The Capital
Perbandingan Keakuratan Model Laba Permanen, Transitori Dan Agregat Dalam Memprediksi Laba Masa Depan
Get PDFEarnings represent information which very paid attention by users of financial statements. Some research was examined the ability of earnings to forecast future earnings which only focused to aggregate earnings. Some literature mention that reported earnings number contain permanent and transitory earnings component which can be used to forecast future earnings and future cash flow. Permanent earnings is earnings related to core activity of the firms which always happened each every period, while transitory earnings are earnings do not relate with core activity of the firms and is not expected to happened in next period. This research empirically examines the level of accuracy model with permanent, transitory, and aggregate earnings component to forecast future earnings of the firm
Dampak Intellectual Capital Terhadap Profitabilitas Pada Industri Perbankan
Get PDFThe objective of this study is to examine the influence of Intellectual Capital to Profitability. This study takes sample from 38 bank at the Indonesia Stock Exchange (IDX), which were published in financial report from 2015-2016. The sample was determined based on the following criteria: (a) issued its financial statement ended 31 December; and (b) reporting earnings ended December 31, 2015 and 31 December 2016. Intellectual Capital were measured by Value Added, Value Added of Capital Employed and Structural Capital Value Added. Profitability was measured by Net Profit Margin. The research hypotheses were tested using single regression. The results of this research show that Intellectual Capital had positive significant influence on profitability
Analisis Good Corporate Governance Pada Koperasi
Get PDFIn the 1945 Constitution of the State of the Republic of Indonesia there is a chapter that makes the foundation of the establishment and development of Koperasi in Indonesia. Article 33 of the 1945 Constitution of the State of the Republic of Indonesia states that the economy is constituted as a joint effort based on the principle of kinship. In order for Koperasi to develop properly, it is necessary to have a Good Corporate Governance (GCG). To be able to have good governance, then in managing Koperasi there must be transparency, independence, accountability, responsibility, fairness and equality which are the basic principles in good organizational management. This research will try to observe whether Koperasi has implemented the basic principles of Good Corporate Governance (GCG). The research was conducted at Koperasi Pegawai in Surabaya by using research and development approach and descriptive data analysis. The results of data processing show that the principle of transparency obtained index 3.25 can be implemented well which indicated by financial reporting that has been audited by Public Accounting Firm (KAP) for 8 years. The principle of independence obtained index 3.71 is quite manifest in its management. The principle of accountability with the 3.00 index can be implemented well, as indicated by the presence of AD/ART (Anggaran Dasar/Anggaran Rumah Tangga), vision, mission and purpose of the establishment of Koperasi which all refer to Act Number 25 Year 1992. The rules are implemented and conditioned according to the conditions of the Koperasi. The principle of responsibilitas with index 2.71 also can be done well, with the obedience to the regulation of Act Number 25 Year 1992 which is part of responsibility of management and member of Koperasi in execution of duty. The principle of fairness and equality with the 3.43 index is well executed, there is no discrimination due to differences in ethnicity, religion, race, class, gender and physical condition
Implementasi Anggaran Pada Usaha Mikro Dan Kecil Di Surabaya
Get PDFOne of the factors are identified as the cause of failure of micro, small and medium enterprises is the absence of a good financial plan in the form of budget. In this research will be studied about budget implementation in business activity from micro and small entrepreneurs engaged in food/beverage business in Kampung Roti, Surabaya, East Java. The results showed 42,11% of micro and small entrepreneurs have used the budget and 57,89% have not used the budget. Small and micro entrepreneurs who already use the budget as much as 42,11% argue that the useful budget helps their business activities. The most widely used type of budget is the material purchase budget, cash budget and cost budget. Micro and small entrepreneurs argue that the purposes of budgeting are for planning, decision-making and controlling operations (42,11%), monitor business and measure business performance (31,58%) and to motivate (26,31%). Small and micro entrepreneurs also believe that budget implementation constraints are resource limitations power required (92,11%), lack of understanding of budgeting (86,84%), lack of management/owner support (57,89%) and only prepared when there is more time (42,11%)