15 research outputs found
Pengaruh Life-Cycle Perusahaan terhadap Incremental Value-Relevance Informasi Laba
Get PDFThe main objective of this paper is to examine the effect of life-cycle of firm on the relationship between earnings information and market value of equity. This research is based on inconsistency of the result previous research. I derive hypothesis from Myers theory (1997) which imply that the value of the firm is determined by two components, value of asset in place and growth opportunities. These two components have a difference characteristic in each phase of life-cycle. I employ common factor analysis to classify sample into five phases, growth phase, growth/maturity phase, maturity phase, maturity/stagnant phase, and stagnant phase. The result is consistent with hypothesis that each phase of life-cycle (except growth phase), earnings is positive relation to market value of equity. In addition, I also find evidence a various determination of earnings in each phase. This result indicate that firm life-cycle provide incremental value relevance for earnings information.</p
TEORI PRODUCT LIFE CYCLE : SUATU ALAT UNTUK FORMULASI STRATEGICAL ALIGNMENT
No full textThe theory of Product Life Cycle (PLC) can be used as a guide or instrument to formulate and implement a strategy that fits the business environment based on phase analysis of deterministic characteristics in PLC. The organization strategy chosen by a company can be changed according to the environment change. The paper argues that organization strategy selection is an ongoing process.Keywords: Product life cycle, Organization strategy, Changes.</jats:p
Analisis Efektivitas Distribusi Zakat terhadap Pemberdayaan Mustahik LAZNAS Wahdah Inspirasi Zakat
Get PDFPenelitian ini bertujuan untuk mengkaji efektivitas distribusi zakat terhadap pemberdayaan mustahik yang terdapat pada LAZNAS Wahdah Inspirasi Zakat di Kota Makassar. Metode penelitian ini dilaksanakan dengan wawancara yang didukung studi pustaka yang berasaskan Al-qur’an dan As-sunnah untuk menentukan apakah distribusi zakat dalam bentuk program pemberdayaan mustahik telah efektif dalam penerapannya. Sumber data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan dengan metode wawancara dan dokumentasi. Data yang diperoleh kemudian dianalisis secara kualitatif dan diukur berdasarkan elemen-elemen penilaian efektivitas suatu program yang telah ditetapkan sebelumnya. Hasil penelitian menunjukkan bahwa efektivitas distribusi zakat terhadap pemberdayaan mustahik LAZNAS Wahdah Inspirasi Zakat di Kota Makassar baru tergolong dalam kategori cukup efektif dikarenakan masih terdapat beberapa aspek yang belum sepenuhnya efektif dalam penerapannya. Oleh karena itu dibutuhkan beberapa langkah penyesuaian untuk mengefektifkan program distribusi zakat terhadap pemberdayaan mustahik
Analisis Perhitungan Zakat Perusahaan (Studi Kasus Pada Masing-masing Sektor Perusahaan yang Tercatat di Bursa Efek Indonesia)
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Studi terhadap Pengukuran Kinerja Akuntansi Perusahaan Prospektor dan Defender, dan Hubungannya dengan Harga Saham : Analisis dengan Pendekatan Life Cycle Theory
No full textThe objective of the study is to empirically examine the difference from accounting performance measures that implicated by prospector and defender strategies, and to examine the differences between market reactions to both organizational strategies. Variables that implicated by organizational strategy are income growth, sales growth, and dividend pay out. Life cycle theory is used to analyze the difference from accounting performance measures.Four variables are used to determine prospector and defender firms: the price-to- book value ratio, the ratio of employees to sales, the ratio of capital expenditure to market value of equity, and the ratio of capital expenditure to total asset. These variables are analyzed by common factor analysis. Based on the common factor analysis, 25 prospector and 25 defender firms are derived from 74 manufacturing public firms at Jakarta Stock Exchange.The empirical results show that income and sales growth of prospector firms are greater than that of defender firms (significant at 0.01 level). Dividend pay out and market reaction, however, are not significantly difference between prospector and defender firms. Multivariate test was employed to understand more the differences between prospector and defender firms in relation to the stock prices. The results show that the magnitude of income and sales growth of prospector firms significantly affects the magnitude of abnormal return (significant at 0.05 and 0.10 level, respectively). While, at defender firms, only the magnitude of income growth significantly affects the magnitude of abnormal return. Dividend pay out does not affect the magnitude of abnormal return for both prospector and defender firms. However, the effects of the magnitude income and sales growth to the magnitude of abnormal return between prospector and defender firms are not significantly difference
STUDI PENERAPAN NILAI-NILAI ISLAM DALAM SISTEM PERPAJAKAN DI INDONESIA
No full textNur Avia Astrini T. 2012. Studi Penerapan Nilai-Nilai Islam dalam Sistem Perpajakan di Indonesia. Skripsi. Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Hasanuddin Makassar. Pembimbing (1) DR. H. Abd. Hamid Habbe, S.E., M.Si., (2) Drs. Abdul Rahman, Ak.\ud
Kata kunci: Nilai-Nilai Islam, Perpajakan di Indonesia.\ud
Penelitian ini bertujuan untuk mengetahui apakah nilai-nilai Islam seperti nilai tauhid, keadilan, musyawarah, amanah dan kebebasan telah ada dan diterapkan dalam sistem perpajakan di Indonesia dengan melihat bagaimana pemerintah (Ulil Amri) membuat kebijakan dan peraturan perpajakan di Indonesia dan apakah pelaksanaannya telah sesuai dengan peraturan yang ditentukan tersebut. Kemudian pada akhirnya penelitian ini mengevaluasi apakah terdapat kesesuaian nilai-nilai Islam dengan nilai-nilai yang ada dalam sistem perpajakan di Indonesia.\ud
Penelitian ini dilaksanakan dengan menggunakan pendekatan deskriptif dengan jenis data yang digunakan adalah data kuantitatif dan kualitatif. Data kuantitatif merupakan data angka yang terkait dengan topik yang diteliti, yaitu data jumlah penerimaan pajak dan zakat pada tahun-tahun tertentu, persentase alokasi APBN menurut fungsinya serta persentase hasil kuesioner yang dibagikan kepada wajib pajak, sedangkan data kualitatif, yaitu jenis data yang berbentuk informasi, seperti Undang-Undang, peraturan, dan kebijakan-kebijakan perpajakan di Indonesia serta informasi lain yang digunakan untuk membahas rumusan masalah.\ud
Dari hasil penelitian, didapatkan bahwa nilai tauhid belum diterapkan dalam perpajakan di Indonesia ditinjau dari masih minimnya partisipasi pemerintah untuk meningkatkan kepatuhan masyarakat muslim membayar zakatnya serta subjek dan objek pajak yang mengandung unsur haram didalamnya, sedangkan nilai-nilai keadilan, amanah, musyawarah dan kebebasan telah ada dalam perpajakan di Indonesia namun penerapannya masih kurang memadai dan belum sesuai dengan kebutuhan dan kepentingan masyarakat Indonesia secara keseluruhan. Nur Avia Astrini T. 2012. Application Study of Islamic values in the Tax System in Indonesia. Script. Department of Accounting Faculty of Economics and Business, University of Hasanuddin Makassar. Script. Supervisors are (1) DR. H. Abd. Hamid Habbe, S.E., M.Si., and (2) Drs. Abdul Rahman, Ak.\ud
Keywords: Islamic values, Taxation in Indonesia.\ud
This study aimed to determine whether the values of Islam such as the value of unity, fairness, consensus, trust and freedom and applied in the existing tax system in Indonesia to see how the government establish policies and tax laws in Indonesia and whether implementation meets with the prescribed rules. Then at the end of this study to evaluate whether there is compatibility of Islamic values with the values that exist in the tax system in Indonesia.\ud
The research was conducted using a descriptive approach to the type of data used is quantitative and qualitative data. Quantitative data is numeric data related to the topic under study, the data on the number of taxes and zakat in particular years, the percentage of budget allocation by function as well as the percentage of questionnaires were distributed to the taxpayer, while the qualitative data, the type of data in the form of information , such as the Act, regulations and taxation policies in Indonesia as well as other information that is used to discuss the formulation of the problem.\ud
From the research, it was found that the value of monotheism has not been applied in terms of taxation in Indonesia still lack of government participation to improve compliance with the Muslims pay zakat and tax of subject and object that contains the haram in it, whereas the values of fairness, trust, deliberation and freedom has in the taxation in Indonesia, but its implementation is still inadequate and not in accordance with the needs and interests of the people of Indonesia as a whole
Moslem Taxpayers’ Compliance Behavior in Malaysia
Get PDFThis study investigates Moslem taxpayers’ behavior in relation to the concept of Islam, the theory of planned behavior (TPB) and cognitive social theory (CST). Tax is an important issue for the country’s development. It is an obligation for its citizens to pay taxes. Therefore, The taxpayers' behavior is one of self�assessment for Moslems in fulfilling their responsibility as good citizenships. The study used data obtained from purposive sampling of taxpayers in all Malaysian states (N=285). Findings showed that taxpayer compliance behavior is directly determined by its intention (niyyah). In the meanwhile, findings showed that morale (akhlaq), subjective norms and tax behavior control did not affect tax compliance behavior directly. This result indicated that the behavior of taxpayers is always influenced by the concept of Islamic thinking, which is, behavior is determined by its intention (niyyah). A sincere and right intention (niyyah) will guide taxpayers to real action. These concrete actions will bring benefits to themselves, others and especially to state development. Intention (niyyah) is determined by morale (akhlaq) and control of tax behavior. These findings represent that individuals in the intention (niyyah) of tax behavior will be influenced by the condition of their soul. Morale (akhlaq)are representations of Islamic values. Morale (akhlaq) will be formed in the soul of a Muslim if there is a balance of the power of science, the power of controlling lust and lust that has been educated by religion and mind
Determinant Factors of Tax Compliance Modified by Taxation Knowledge: Evidence from KPP Makassar Madya
Get PDFThe purpose of this study to examine the interaction of variable e-filing, e-billing, and e-invoicing to tax compliance. As well as testing the tax knowledge Moderation which is connected with e-filing, e-billing, and e-invoicing with tax compliance. The number of samples in this study were 40 companies that have used e-filing, e-billing, and e-invoicing. The results showed that e-filing and e�billing were the determinants of tax compliance in the utilization of taxation information systems at tax office of Makassar. While e-invoicing has no significant effect. Tax knowledge becomes a quasi moderation in the relationship between e-filing, e-billing and e-invoicing with tax compliance, it means there is potential for tax knowledge to be a moderating variable of the three variables above for tax compliance. The implications of this study provide advice to the Directorate General of Taxes to further enhance the use of taxation information systems, especially those related to e-filing, e-billing and e-invoicing. We recommend that the use of e-invoices is required for taxable entrepreneurs (TE) so that it will be more familiar to the taxpayers
