Jurnal Universitas Katolik Darma Cendika
Not a member yet
461 research outputs found
Sort by
Upaya Meningkatkan Kepatuhan Wajib Pajak Di Indonesia
Get PDFThe success of a country in developing its country depends largely on the success of providing sufficient budget for the financing of development programs. The main sources of development financing budgets generally come from tax revenues. A country will be able to generate maximum revenue in the tax sector, if the country's tax compliance level is high. The results of research from Belkaoui (2004) showed that Indonesia was ranked 22nd out of 30 countries under study of tax compliance, with a tax compliance index of 2.53. This shows that the level of tax compliance in Indonesia is still low. Therefore, Indonesia must make various efforts to improve taxpayer compliance. The efforts undertaken must consider the factors that affect tax compliance
Perlakuan Akuntansi Persediaan Barang Dagangan Dan Pengaruhnya Terhadap Beban Pokok Penjualan
Get PDFObjectives to be achieved in this study is to know the accounting treatment of Merchandise Inventory which affects the Cost of Goods Sold on PT. Setia Makmur, Surabaya and can be used as input material of the company, to be able to use more accurate inventory method in determining Cost of Goods Sold in relation to Financial Statement. The accounting treatment for inventory is
important for many companies, especially trading and manufacturing companies, as it has a significant effect on the presentation in the Balance Sheet and Income Statement. PT. Setia Makmur, Surabaya uses the Physical Method to record its inventory and LIFO Method (MTKP) to conduct an assessment of its Merchandise Inventory. The use of the Physical Method for the recording of Merchandise Inventory has a disadvantage from the point of internal control. The use of the LIFO Method (MTKP) in the Merchandise Inventory assessment is not in accordance with the Financial Accounting Standards which only allow the Special Identification Method, the FIFO Method (MPKP) and the Average Method. The mistake in choosing the right inventory valuation method will result in the presentation of Inventory, Cost of Goods Sold and Net Income which is overstated or understated
Analisis Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure Perusahaan Keuangan Di BEI
Get PDFThe purpose of this research is to test the impact level of intellectual capital disclosure on annual financial statements of listed financial companies in Indonesian Stock Exchange. This research has two variables. The first variable is the intellectual capital disclosure as the dependent variable. The second variable is the characteristics of the company (leverage, ownership concentration, type of
external auditor, age of listing, independent commissioner, size of the audit committee, and size of the company) as the independent variable. The sample of this research are chosen by using the sampling purposive method. The classic assumption test is used earlier to validate the variables, and the result showed that the variables are valid. The result of this research shows that average rate of
intellectual capital disclosure is 37,9%. Multiple regression analysis is used to test the hypothesis. Based on the statistics test result, the independent variable (leverage, ownership concentration, type of external auditor, age of listing, independent commissioner, size of the audit committee, and size of the company) doesn’t have significant effect on intellectual capital disclosure. It concludes that intellectual capital disclosure hasn’t been much revealed on financial companies in Indonesia
Knowledge Management Sebagai Anteceden Kinerja UMKM
Get PDFMSMEs is a form of business classified as small to medium, from the size of the worker, the total value of net assets, the level of sales and investment is not large. Most MSMEs are owned and managed by individuals, so the most common problem is not being able to maintain performance continuity. One reason is that the owners and managers of MSMEs do not understand the importance of Knowledge Management. Knowledge and expertise are only stored as the thought of its predecessors in the form of tacit knowledge. It should be realized in the form of explicit knowledge. If that does not happen, the performance of MSMEs will be decreased, because the business depends on the memory or habit that occurred. If one day the predecessor retires or dies, then the business falls and eventually goes bankrupt
Kebijakan Dan Strategi Pengelolaan Manajemen Modal Kerja
Get PDFWorking capital (capital) ie cash, accounts receivable, inventory. Companies follow a working capital cycle. Some things related to this are: (1) the cash conversion cycle is how much time the funds are tied up in working capital or how much time between the payment for working capital and cash collection from the sale of working capital (Brigham and Houston, 2014 ); (2) the average collection period is the average time required to convert raw materials into finished goods and sell them (Brigham and Houston, 2014); (3) the average collection period is the average time required to change a company's receivables into cash or to collect cash after a sale; (4) the payable period (payables deferral period) is the average time between the purchase of raw materials and labor with cash payments. The results of this study explain the strategies and policies that can be used in medium-sized businesses
Experiential Marketing Wisata Taman Kota Surabaya
Get PDFThe public need big cities nowadays are very complex. No exception to the needs of the people of Surabaya. One of the new needs of urban society is traveled. Traveled synonymous with waste of money. Not at this time, traveled enough to spend time with visiting the city park. Surabaya has a lot of city parks that can be utilized by the community. A total of 27 active city park owned by Surabaya. But unfortunately some of them, can be utilized by the community. Apart from that, the city park form a new lifestyle and needs in the community that traveled in a city park. Travelling in the city park provides an exciting experience. An interesting experience can be formed through a component in experiential marketing, namely sense, feel, think, act and relate that will describe a new experience as a result of a particular stimulus. Through experiential marketing also, the city government can find out what people felt after visiting the city and what is needed by the community. Proved that the city parks are built and design well, according to the needs and expectations of the community. This is clearly evident from the many community activities in the city park on the weekends
Risiko Kredit, Likuiditas Dan Kecukupan Modal Terhadap Profitabilitas Berdampak Pada Return Saham
No full textThere are the problem of credit risk, liquidty risk and capital adequacy affecting the level of the bank performance. The study is aimed to find empirical evidence of the relationship of credit risk, liquidity risk and capital adequacy toward profitability and its impact to bank stock returns. This study uses causality approach with path analysis techniques to obtain results. The results showed that credit risk (NPL) has negative effect toward the profitability (ROA and ROE). While liquidity risk (LDR) has positive effect on ROA and capital adequacy (CAR) affects neghatively toward ROE. Furthermore, ROA negatively affects stock returns and ROE has positive effect on stock return
Perlakuan Pajak Pertambahan Nilai Transaksi E-Commerce Di Indonesia
Get PDFDevelopments in science and technology is very rapid at the end of the 20th century, especially information and communication technologies have caused changes in many areas of life, including the business life. One of the benefits of information and communication technologies in the business world is the support of the implementation of bisnis transactions are done online or so-called ecommerce (electronic commerce) through the use of the internet network. Ecommerce transactions are growing very rapidly from year to year. Given the potential tax revenue from this sector, governments around the world must give great attention to the taxation of e-commerce transactions, including the imposition of Value Added Tax. In Indonesia, the taxation of e-commerce transactions are regulated in Circular of the Director General of Tax No. SE-62/PJ/2013 dated December 27, 2013. But what is regulated in Circular of the Director General of Tax No. SE-62/PJ/2013 dated December 27, 2013 is deemed still not enough to regulate all matters relating to the imposition of Value Added Tax on e-commerce transactions. Therefore, it is necessary to develop a set of rules comprehensive for the imposition of Value Added Tax on e-commerce transactions
Strategi Pemasaran Untuk Menarik Minat Masyarakat Pada Menu Tradisional Semanggi - Surabaya
Get PDFModern menu capable of easily sliding the existence of traditional menus first existing in the community. It also makes the young generation does not recognize traditional menus available. One example is the typical menu is a menu Semanggi Surabaya. People are starting trouble finding the menu, and existence without innovation has blurred its presence in the community, especially the younger generation. It is unfortunate if this clover menu should disappear from the heritage of traditional culinary riches. But there must also be the right strategy for the menu clover to stay alive in the community. Lovelock and Wright (2002: 13-15) developed the marketing mix (marketing mix) into integrated service management by using an approach 8P (elements Product, Place, cyberspace, and time, and education Promotion, Price and other user outlays, Process, Productivity and quality, People, Physical evidence). The 8P approach is certainly able to assess and establish new strategies appropriate for the development of clover menu. With modernization and government intervention products that facilitate the sellers, the presence of clover menu will continue to exist in society
Analisis Pengaruh Kebijakan Utang, Kepemilikan Saham Publik, Risiko Kebangkrutan Terhadap Biaya Agency
Get PDFFinancial management strategic decision that can not be ignored is the decision regarding the dividend policy, investment, and financing, are closely associated with the company's goal is to optimize the value of the company. However, the goals are often not carried out in connection with the separation of the functions of ownership and management functions of the company, which makes the manager to act independently and not in line with company objectives. Conflicts over the source of the problem that causes the cost of the agency (agency cost), ie all costs incurred to carry out surveillance (monitoring) on the performance of managers. The research objective was to determine whether the debt ratio, managerial ownership, and earnings volatility significantly affect the cost of agency. Results showed that the ratio of debt, stock ownership by top managers, and earnings volatility significantly not affect the cost of agency