1228 research outputs found

    PENGARUH PELAYANAN JASA TERHADAP KEPUTUSAN PEMBELIAN TIKET PESAWAT PADA PT. DAYAKINDO KALIMANTAN TIMUR UTAMA TOUR TRAVEL

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    Novenlinda Herath, EFFECT OF SERVICE DECISIONS TO PURCHASE TICKETS IN. DAYAKINDO KALIMANTAN EAST MAIN TOUR TRAVEL increasingly sharp competition services sector may cause a decrease in the sales turnover resulted in the survival of the company, management is required to think aspects of services includes Countability, Responsiveness, Assurance, attention and physical facilities. Responder analysis results concluded the purchase decision variable air tickets of all services provided by PT. Dayakindo East Kalimantan Main Tour Travel the average score is above 3.9733 score an average of 3, can be interpreted is quite satisfactory with a standard deviation of 0.56013 average. Concurrent analysis of service indicators: variables Countability, Responsiveness, Assurance, attention and physical facilities with relationship and 24.5% 75.5% specified indicators. indicators of service that has been studied gave a strong belief that the variable PT services. Dayakindo Main Tour Travel East Kalimantan can be used to predict or match the purchase decision variable air tickets. In general, the results of the study be quite good but there are things that need to be evaluated especially regarding other factors that influence the decision of airline ticket purchase, to the management of PT. Dayakindo East Kalimantan Main Tour Travel should be responsive to the development of competition in a similar business, so that PT. Dayakindo Main Tour Travel East Kalimantan still exist in the trade.

    ANALISIS PERHITUNGAN HARGA POKOK PROYEK PEMBANGUNAN RUMAH PERUM PERUMNAS BENGKURING SAMARINDA

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    East Kalimantan branch Perumnas doing home construction, one of which is the construction of ten (10) units of houses in SamarindaBengkuring. The purpose of this paper is to calculate the cost of the construction of 10 (ten) Perumnas housing units in East Kalimantan branch locations BengkuringSamarinda use costing.Permasalahan full calculation in this study is whether the cost of housing projects PerumnasBengkuringSamarinda set by Perumnas higher compared to using full costing.Berdasarkan calculation results of the analysis and discussion of the conclusion of the study is the development of the project cost bahwaperhitungan 10 (ten) units Bengkuring location Samarinda conducted Perumnas higher than calculations using the full costing. Findings the research shows that the hypothesis is accepted

    KAJIAN PEMBERIAN KREDIT MODAL DI BANK TABUNGAN NEGARA CABANG SAMARINDA

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    Penelitian ini merupakan jenis penelitian kualitatif dengan analisis diskriptif yang bertujuan untuk mengetahui kebijakan bank BTN cabang Samarinda dalam mengkaji permohonan kredit yang diajukan oleh calon nasabah dan untuk mengetahui seberapa jauh peranan analisa laporan keuangan dalam pengambilan keputusan atas permohonan kredit dan penerapan prinsip pemberian kredit yaitu 5C dan 7P. Alat analisis yang digunakan dalam pemberian kredit modal adalah dengan perhitungan rasio keuangan yang terdiri dari likuiditas, solvabilitas, profitabilitas dan aktivitas.Hasil kajian tersebut dapat menentukan apakah permohonan kredit yang diajukan layak atau tidak layak diberikan oleh bank BTN setelah melalui adanya ketentuan-ketentuan yang diberlakukkan kepada nasabah sesuai keadaan sebenarnya dan memenuhi semua aspek, dan pihak bank juga melihat letak bangunan apakah strategis atau tidak. Dari teknik penilaian kredit modal yaitu rasio keuangan yang diterapkan dengan jaminan ditaksir (dinilai) oleh bank BTN 80% saja dan batas plafon adalah 80%. Dengan ketetapan angsuran maksimal 25% dari laba perusahaan. Dan pihak bank BTN juga menerapkan prinsip 5C yang terdiri dari Character, Capacity, Capital, Colleateral, Condition dan prinsip 7P yang terdiri dari Personality, Party, Purpose, Prospect, Payment, Profitability dan Protection

    ANALISIS KEPATUHAN WAJIB PAJAK ATAS PAJAK PENGHASILAN (PPh) PASAL 21 TERHADAP GAJI KARYAWAN CV. PUTRA JAYA PERKASA

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    The purpose of this study  was  to determine compliance with the CV.Putra Jaya Perkasa Samarinda in the calculation, deposit, and reporting of Income Tax Article 21 of the salary of employees according to the Taxation Law applies.The analytical tool used to test the truth of the hypothesis are : 1) by using the Rule Of Law of the Republic of Indonesia No. Tax 28 Year 2007 concerning General Provisions and Taxation Procedures and No. 36 of 2008 on Income Tax, and 2) Calculation of Income Tax Article 21, Deposit CNS, and Reporting SPT. Based on the result of the study authors obtained the result of analysis of that calculation, deposit, an reporting of Income Tax (Income Tax) of Article 21 are conducted by the CV. Putra Jaya Perkasa Samarinda different from the calculation, depositing, and reportingof Income Tax, Article 21 According to the Taxation law applies.Based on the analysis result can be concluded that the calculations, depositing, and reporting of Income Tax of article 21 in January  to December of 2011 conducted by the CV. Putra Jaya Perkasa Samarinda has not fully complied with and implemented in accordance with the Act Taxation laws in force and thus the hypothesis can be accepted

    PERHITUNGAN BIAYA PRODUKSI LEMARI KACA PADA UD. RUDINA SAMARINDA

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    Calculation of production cost is a calculation of a company's costs to process raw materialsinto finished goods, the industrial company consisting raw materials costs, labor costs and factory overhead costs. Probelms in this study is whether the calculation of production costs on UD. RUDINA cabinets are approprite based on the theory of production costs.Purpose of this study to determine the production cost calculation by UD. RUDINA cabinets are appropriate based on the theory of production costs.Based on the analysis and discussion, the calculation of this study received the following reasons : Calculation of production costs in UD. RUDINA not apprapriate based on the theory of production cost because the system is applied to the calculation UD. RUDINA inaccurate because the company did not calculate the cost of factory overhead while in the calculation of the production costs consists of the cost of raw materials, labor costs and factory overhead costs

    AUDIT INTERNAL AKTIVA TETAP PADA DINAS SOSIAL PROVINSI KALIMANTAN TIMUR

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    Financial statements prepared in particular the East Kalimantan provincial government of East Kalimantan Social Service is a structured report on the financial position and transactions carried out by a reporting entity. Fixed assets held by the Social Service of East Kalimantan really exist and was validated. No fixed assets were used as collateral for loans and have been presented in the list of fixed assets, fixed assets owned and used by the agency assessed based on the actual cost, so that the judgment does not deviate from the Government Accounting Standards

    PENGAKUAN SISA HASIL USAHA KPN BALAIKOTA SAMARINDA BERDASARKAN PSAK NO.27

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    Cooperative Samarinda civil town hall is one of the social enterprices. These cooperativeengaged in saving and loans and services in the financial statetment of the cooperative must be in accordance with the statetment of financial accounting standart No.27 as for the purpose of writing this report to know the difference calculation of net income of cooperative civil courthouse with a statement of financial accounting standart No.27 of 2009 on financial accounting

    PENENTUAN BESARNYA PAJAK PENGHASILAN PADA PT. CAHAYA PERMATA AJRIYA DI SAMARINDA

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    In the field of construction businessgovernment issued Government RegulationNo. 140 of 2000 on Income Tax on Incomefrom Construction Services, the Minister ofFinance       No.      559/KMK.04/2000     datedDecember 26, 2000 About Tax on Incomefrom Construction Services and SE-13 /PJ.42/2002 dated July 22, 2002 on theImplementation     of      the       Income       TaxTreatment of Income from ConstructionServices. Further to the uniformity of thetechnical regulation on the implementationof income tax reporting by the businessentity (corporation) is a publication of Bookof Financial Accounting Standards No. 46(PSAK No..46).The Company has not imposed PSAK. 46 inthe calculation of corporate income tax andthis will affect the company's financialstatements

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