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ANALISIS NERACA KASUS PEMBERIAN DANA TALANGAN (BAILOUT) BANK CENTURY
Get PDFThe Bank Century takeover by the Deposit Insurance Corporation was due to the Capital Adequancy Ratio (CAR) of its 2008 balance sheet was negative so that it was needed to raise additional capital to be 8% according to CAR eligibility as required by Bank Indonesia. The December balance sheet of 2007 and 2008 exposed that CAR, ROA, ROE, NIM, assets, and deposits of Bank Century were negative. This indicates that the bank was inefficient, it did not gain any return from its investments and even more it suffered losses
TAX FAIRNESS PERCEPTION AND TAX COMPLIANCE: STUDI EMPIRIK PADA WAJIB PAJAK ORANG PRIBADI KARYAWAN DI BANDUNG
Get PDFThis study aims to examine whether perceptions of tax fairness influence on salaried taxpayer compliance. Richardson (2006) indetify tax fairness as an issue that positively impact tax compliance in Hong Kong. Recent research reveal that tax knowledge affects the perception of tax fairness and finally affects Malaysian taxpayers compliance behaviour (Saad, 2010). This research was conducted by questionnaire survey method in salaried taxpayers in Bandung. Regression analysis was used to identify the research variables (tax fairness and tax compliance). The results showed that vertical tax fairness and horizontal tax fairness are significantly affect salaried taxpayers compliance in Bandung
ANALISIS PENGARUH IMPLEMENTASI LAYANAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KABUPATEN PAMEKASAN
Get PDFThe purpose of this research was to describe the implementation of Samsat Keliling services on taxpayers compliance of motorcycle both partially and simultaneously tested using variables of access taxes, facilities, complaint center, and the website. The primary data was gathered by survey questionnaire directly on the 100 taxpayers of motorcycle owner who used services samsat keliling. The sampling technique used was simple random sampling. The data analysis was done by using multiple linier regression and hypothesis T test and F test dan coefficient determination (R).The result showed, in partial test, the variable of access taxes and (R2) complaint center significantly influence taxpayers compliance of motorcycle owners. Although, the variable of facilities and the website were not significantly influence the taxpayers compliance. On the other hand, in simultaneous test, variable of access taxes, facilities, complaint center, and the website significantly influence taxpayers compliance of motorcycle owners
PENGARUH DANA ALOKASI UMUM DAN KHUSUS TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI PULAU SUMATERA
Get PDFThe purpose of this study is to test the effect of the General Allocation Fund (DAU) and the Special Allocation Fund Expenditure (DAK) that occurs in the district/city on the island of Sumatra, on Government Expenditure. The data was taken from the budget statement and income statement of 2007, which was obtained from 55 districts/cities.The results of the analysis indicate that there was significant effect of the DAU and DAK on government expenditure. The impact of this research was expected to be a smarter government in regulating local spending especially related to APBN and APBD
PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERHADAP KINERJA PENERIMAAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Candisari)
Get PDFTo meet the expectations will increase the tax rules in development, the Directorate General of Taxes began to make efforts intensification of tax collection and extending the tax potential exploration. Consciousness, taxpayer compliance, which is partly that can affect the performance of tax revenues, supported by the existing service tax on the related tax services office. Improving the quality and quantity of services expected to increase the satisfaction to taxpayers as customers thus improving compliance in the field of taxation. The purpose of this study is to empirically examine, analyze the influence of taxpayer awareness, service tax, tax payer compliance to the performance of tax revenue. The samples in this study is the taxpayer the Tax Office Primary Semarang Candisari taken by accidental sampling method. The data used are primary data collected through the answers to every question in the list questionaire. Method of analysis using multiple linear regression. This research finds that either partially or simultaneously, awareness taxpayers, tax and compliance services taxpayers have a significant influence on the performance of tax revenue
PENGARUH LABA, ARUS KAS OPERASI DAN ARUS KAS BEBAS TERHADAP DIVIDEN KAS (STUDI PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA)
Get PDFThe aim of this research is to examine and analyze the influence of net income, operation cash flow, and free cash flow both simultaneously and partially in manufacturing companies listed in Indonesian Stock Exchange (ISE). Observation periods from 2001 until 2005. The type of research used in verification research or research to verify hypothesis with simple random sampling.The object of population are manufacturing industries which listed in Jakarta Stock Exchange that has net income, the positive operation cash flow, the positive free cash flow and paid cash dividend. This research sample 109 population. To aimed influence net income, the positive operation cash flow, and the positive free cash flow both simultaneously and partially use multiple regression.Result of this research show that; (1) net income has a significant influence on cash dividend, (2) the positive operation cash flow has a significant influence on cash dividend, (3) the positive free cash flow ha a significant negative influence on cash dividend, and (4) simultaneously net income, operation cash flow, and free cash flow has a significant influence on cash dividend
PENGARUH INTELLECTUAL CAPITAL TERHADAP BUSINESS PERFORMANCE DENGAN PENDEKATAN BALANCED SCORECARD PADA PERUSAHAAN MANUFAKTUR BERSKALA BESAR DI SURABAYA
Get PDFThe purpose of this empirical research is to examine influenced the three elements of intellectual capital that are human capital, structural capital, and customer capital with business performance.Data used for this research was collected from human resources development, financial, marketing, and R D manager. Data collected by contact person. 37 questionnaires were sent to managers from big scale manufactur enterprises in Surabaya. Analysis was conducted using Linear Multiple Regression with SPSS 11.0 softwares.The main conclusions from this research are that : human capital, structural capital, and customer capital simultaneously have positive and significant influence with business performance human capital has positive and significant influence with business performance, structural capital has positive and significant influence with business performance, and customer capital has positive and significant influence with business performance
AKUNTANSI LINGKUNGAN DALAM WACANA GOOD GOVERNANCE
Get PDFManfaat akuntansi lingkungan dapat digunakan untuk berbagai kepentingan. Akuntansi lingkungan lazim digunakan untuk mendukung akuntansi pendapatan nasional, yang menenkankan pada kepentingan nasional dan para penggunanya kebanyakan pihak-pihak luar pemerintah misalnya, digunakan sebagai alat pengukur ekonomi (makro) pada perhitungan gross domestik produk (GDP), akuntansi keuangan, perusahaan dapat menyajikan laporan keuangan untuk digunakan para investor, kreditor, pemerintah dan lain-lain, sedangkan akuntansi manajemen berfokus pada perhatian para pimpinan perusahaan atau instansi untuk kepentingan internal organisasi. Akuntansi lingkungan merupakan salah satu metode valuasi dampak lingkungan akibat industrialisasi. Karena ada dialektika antara manusia dan lingkungan maka seringkali terdapat hubungan kausalitas yang menyebabkan kerugian secara sosial. hal ini telah disinggung oleh Karl Max sebagai miscommunication manusia terhadap alam sehingga harus dimediasi oleh kerja. Fenomena ini mulai muncul sebab krisis lingkungan yang semakin tinggi lalu ditransformasikan dalam bentuk informasi kepada pihak stakeholder
ONLINE CREDIT CARD FRAUD: AN EMERGING CRIME IN THE INFORMATION TECHNOLOGY
Get PDFWhile the online retailing environment has provided businesses with an unparalleled opportunity to expand and improve their profits, it has also increased the vulnerability of businesses to online credit card fraud. This paper discusses the vulnerability of online credit card payment and the risks faced by participants in online credit card payment. As well as examining the prevalence of online credit card fraud, this paper considers strategies to reduce the risk of online credit card fraud.
DILEMA ETIS DALAM SATUAN PENGAWASAN INTERN (SPI) (Studi Kasus Pada Universitas Trunojoyo Madura)
Get PDFThe importance of the internal control in the public sector has been responded by the Indonesian Government by enacting the Government Law (PP) No.60/2008 about the Government’s Internal Control System. Meanwhile, in responds to that law, the Ministry of Education ratified the Regulation of Ministry of Education (Permendiknas) No. 16/2009 regarding the Internal Control in this Ministry. Furthermore, Trunojoyo University followed up the Regulation by enacting the Rector Regulation (SK Rektor) No. 030/H46/2011. This Rector Regulation clarifies the member of Internal Auditor as well as their roles and responsibilities in the University as well as the Faculty. However, this regulation generates dilemma for the Internal Auditor itself. The Internal Auditor members find themselves at the cross-purposes with their roles at Trunojoyo University. The internal auditor members play dual roles as a internal auditor and lecturer. It means that, as a lecturer, internal auditor might examine their collages, or their workplace. The approach of this study is a case study by analyzing documents including letter of decision (SK) and others documents related to this study. This approach was seen as the most appropriate method to comprehensively explain the social situation of ethic dilemma faced by internal auditor members. The study results suggested that conflict of interest exposes due to the dual roles of Internal Auditor members. These dual roles can jeopardize the independency and the objectivity of internal auditor duties.