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All Journal Proceeding Fakultas Ekonomi Jurnal Mahasiswa Farmasi Fakultas Kedokteran dan Ilmu Kesehatan UNTAN Speed - Indonesian Journal on Computer Science Students´ Journal of Accounting and Banking Speed - Sentra Penelitian Engineering dan Edukasi Proceeding SENDI_U IKRA-ITH Informatika : Jurnal Komputer dan Informatika JURNAL TUNAS PENDIDIKAN
Maryono .
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Other

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Journal : Proceeding Fakultas Ekonomi

 1 
KEMAMPUAN KEUANGAN DAN PAJAK DAERAH PROVINSI JAWA TENGAH ., Maryono; Nurhayati, Ida
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Act No. 28 of 2009 on Regional Tax and Levies entered into force in 2010 has two important considerations. The second thing to be considered the birth is: that the local taxes and levies is one important source of revenue to finance the implementation of local government and in order to improve service to the public and local independence, is necessary to expand the area to tax and levies and granting discretion in tariff setting. The aims of study to analyze the financial and tax areas of Central Java province. The parameters used are revenue performance calculation and analysis ( Regional Own Revenue / PAD ) and local taxes through Elasticity Size, Share, and Growth; data used in this study in the form of a data realization Central Java provincial budget in 2008 sapai to 2011 Results of this study found: 1. Revenue growth from year to year has increased, which in 2009 grew 8.15%, in 2010 grew 10.43% and 15.18% growth in 2011. 2. PADcontribution to the Revenue and Expenditure (Budget) for four consecutive years at the rate of 70%. 3. PAD Elasticity to the Gross Regional Domestic Product (GRDP) in 2009 of 0.85, 0.89 in 2010, and in 2011 at 1.25.Keywords: tax law, regional own revenue growth, share of regional own revenue, elasticity of regional own revenue.
DAMPAK KONVERGENSI STANDAR AKUNTANSI KEUANGAN TERHADAP INTERNATIONAL FINANCIAL REPORTING STANDARDS ( IFRS ) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ( STUDI KASUS PERUSAHAAN MANUFAKTUR ) Nurhayati, Ida; ., Maryono
Proceeding Fakultas Ekonomi 2014
Publisher : Proceeding Fakultas Ekonomi

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Abstract

This paper aims to reveal how the effect of Financial Accounting Standards converged to International Financial Reporting Standards (IFRS) to the companies listed in Indonesia Stock Exchange that includes: 1. How does the adherence to the new accounting standard applicable; 2. How does the application of a new accounting standard applicable to the financial statements; 3. Standards of financial accounting newly enacted what impact the companys financial statements. This study is a descriptive study with popolasi companies listed in Indonesia Stock Exchange. Companies sampled in this study is a company registered in the Indonesian Capital Market Directory ( ICMD ) in 2012 as many as 146 companies and has the financial report in 2012 which can be accessed memalui www.idx.co.id. This is done with the consideration that the company has made a financial statement that ends the previous year in 2011 so it will be able to distinguish and evaluate the impact of the adoption of new accounting standards in the preparation of financial statements of companies that ended in 2012. Based on the sample criteria manufacturing company sampled in this study were as many as 84 companies and the remaining 62 companies did not meet the criteria. To investigate the effect of the application of accounting standards on the financial statements as a descriptive analysis of the statements contained in the Notes to the Financial Statements companies sampled. The study found that: 1. Entire sample companies comply with the new accounting standards as a guide in the preparation of financial statements ending in 2012; 2. Samples from 84 companies stated that the application of the new accounting standards significantly affect financial reporting as many as 33 companies, while 55 companies expressed no significant effect; 3. New financial accounting standards the most effect on the financial statements is PSAK No.. 60 that affect the 30 companies, PSAK No.. 24 effect on 12 companies, and PSAK No. 9,10 affect the company, while the other is the effect of PSAK smaller.  Keywords: Convergence, Quality of Financial Statements, comparability
Co-Authors ., Yasmiati 09.05.52.0033 Ragilia Dessy Puspitasari 11.05.52.0044 Maulana Eka Pratama, 11.05.52.0044 11.05.52.0083 Rizki Aprillia Isriani, 11.05.52.0083 11.05.52.0117 Felianda Meuthia Ramadhiani Putri, 11.05.52.0117 Bambang Eka Purnama Budi Setiawan Edi Irawan Eka - Sastrawati Hindicha, Yuliana Ida Nurhayati Lies Yulianto Maheni, Metta Sugeng Suryanto Sukadi . Sukamto, Ika Sumiyarsi Urip Tisngati Welly Marizka Sandy