Bina Ekonomi
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PENGARUH PROSEDUR ANALITIS DAN PEMAHAMAN RISIKO AUDIT TERHADAP PENGEMBANGAN PROGRAM AUDIT (Hasil studi pada beberapa KAP di Bandung)
The aim of this research is to investigate the influence of analytical procedures and audit risk toward the development of audit program and relationship between analytical procedures and audit risk.The audit program is the key to successful in auditing pertormance inaccordance with auditing standards. Method of data analysis used to identity research objectives are correlation and path analysis. The results show that have correlation significant between analytical procedures and audit risk and influence significant analytical procedures and audit risk to audit progra
PERANAN ECONOMIC VALUE ADDED (EVA) DALAM MENGUKUR KINERJA PERUSAHAAN
As the economic condition becoming more global, business competition is becoming tighter. Effectiveness and efficiency have become very important things. companies also need bigger capital in order to sustain in the competition. Companies can get higher capital by issuing stocks to the market. This condition has been a challenge for the companies to attract investors to invest their funds in their companies. in this effort, companies shouldn\u27t only describe their performance financial statements, but also by performance measurement such as Economic value Added (EVA). EVA can help managers to improve their performance and provide consideration for the investor
KEWAJIBAN PAJAK SUBJEKTIF DAN OBJEKTIF UNTUK MENENTUKAN KEWAJIBAN MEMILIKI NPWP
Anyone who has fulfilled conditions both subjective and objective according to income tax law must have tax identification number (NPWP). Tax identification number is a number issued to taxpayers by the tax office to identify taxpayers and to assist them in fulfilling their tax obligations. Conversely, NPWP should withdraw when tax payers do not comply with conditions under income tax law. This paper describes how to determine someone, corporation, or non-profit organization should commence or end in performing tax obligations
PENGARUH PENINGKATAN JUMLAH PEMBAWA PESAN TERHADAP TINGKAT KOGNITIF RESPONDEN PADA MEDIA AUDIO
In the advertising, a certain style of executing messages can be encountered based on testimonial evidence. As regards testimonial evidence, the marketing party involved can employ several endorsers or make use of only one in advertisements to deliver the message. The focus of study is on the extent to which people\u27s cognitive response are affected by an increase in the number of endorsers and by the differentiation in the perceived quality of the commercials presented in audio-based commercials, a type of commercial that can only be heard by the respondents who cannot see the actual speaker\u27s face
PRODUCT POSITIONING AND BRANDING
The goal of a positioning strategy is to create a product-price position attractive to target customers and good source of cash flow for the business. Product Positioning is at the core of every strong brand. A distinct and well - understood association exists between such a brand and its primary customer benefit. How it will create differentiated value for targeted segments and what position it want to occupy in those segments. Product positioning strategies are based on product differentiation, service differentiation and brand differentiation. Total benefits derived from this positioning must be larger than total cost of obtaining these benefits. Customers are influence by the status of a brand name or by the assurance of a well-known company (Lexus & Mercedes have strong brand association with prestige or status). A strong brand enhances positive evaluation; maintain a high of product awareness & provides a consistent image or brand personality
MANAJEMEN PERSEDIAAN OBAT PADA RUMAH SAKIT
Inventory is everything that organization can use or keep. Inventory is the most expensive assets of many companies, that\u27s why organization have to manage their inventory. Hospital is one of the organization that have to manage their inventory very well, because drugs is very expensive and very crucial for the patient and hospital. The objective of inventory management at hospital is to balance between inventory management and customer service
PENGENALAN PRODUK DAN AKAD DALAM PERBANKAN SYARIAH
There are so many products that can be offered by Islamic banking. They must not be done with the ways or procedures that break the Islamic law (Syaria) for example interest (riba) which is always done in conventional banking system. The application of syaria in the banking operation makes the Islamic Bank different than conventional one. In this paper, the products and the transaction (akad) in Islamic banking will be described in simple way. The example of products and akad in the real operating of Islamic Banking also is given to make the explanation more clearly. The Examples are come from Bank Syariah Mandiri Indonesia. It is hope that all simple description about product and akad in Islamic Banking make reader more familiar to the Islamic Banking
IDULFITRI MARKETING
Marketing of led fitr is a seasonal marketing. More than 200 million people in Indonesia are moslem and as a moslem they have an obligation to do fasting in ramadhan month before the led fitr. Unfortunately, moslems in lndonesia have mixed the value of lslam with their tradition such as "mudik” becomes an important part of people tradition in celebrating led fitr. During the period of ramadhan, demands of products are very high therefore it creates an opportunity for the marketer to reach higher sales and bigger profit particularly for those who understand consumer behavior. All variables in marketing mix should be changed based on changes of consumer behavior during ramadhan and ied fitr
PENILAIAN RISIKO PENGENAAN SANKSI ADMINISTRATIF PERPAJAKAN ATAS PELAPORAN PAJAK (Studi Kasus pada PT "X" Bandung)
Tax reporting which is made based on good and prudent company finance report is getting more important to know and make by companies. This is according to the tax regulation still in effect. This is due to the system for collecting tax applied in Indonesia that is self assessment. The system gives the people authorization, trust, and responsibilities to the tax payer to count, pay, and report by themselves. The system gives them a kind of space to fulfill their tax obligation. Design and implementation of the system and procedure of tax reporting-by companies-will determine the quantity and obedience of companies in reporting their tax obligation. The system and procedure are by themselves a system for measuring the rate of risk of being penalized based on their finance report. The paper will analyze the research result in the design and implementation of the system and tax reporting procedure PT “X" in a company in Bandung. The methodology applied is descriptive evaluative, that is to examine the company current condition through observations, interviews, and documentations study. The result shows that the company still makes some mistakes in reporting its tax from which it receives consequence of being given tax penalty. It is recommended that the company starts to improve its system and procedure of tax reporting in order that tax penalty be reduced to the minimum and also increase the quality of its tax reporting
EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN DAN KEPEGAWAIAN UNTUK MENENTUKAN RISIKO FRAUD (Studi Kasus PT World Yamatex Spinning Mills)
Issues relating to salary or wages, would be detrimental to employees and companies. One reason is the person who did fraud. Adequate internal control is believed to prevent the occurrence of fraud in the company. Two points examined in this study, whether in PT Yamatex Spinning Mills has had adequate internal controls and the relationship between internal control that has been owned by the risk of fraud, especially on the payroll and personnel cycle. The results showed that PT Yamatex Spinning Mills have internal control. This adequate internal control reduces the risk of fraud. Weaknesses that still exist in the company\u27s internal control is the lack of job rotation policy periodically. Authorization policy in the company that is an offset for these weaknesses. The author suggested that the company established a rotation policy positions on a regular basis to prevent someone from being a position for too long and have the opportunity to conduct fraud.Keywords : Internal control, payroll and personnel,frau