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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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PERKEMBANGAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA TEGAL Ragilia Dessy Puspitasari, 09.05.52.0033; ., Maryono
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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This study was conducted to determine how much progress, effectiveness and contribution of local taxes and local retribution to local own revenues. Population and sample from the tasted is tegal city. This test use realist local own revenues, realist local taxes, and realist local retribusion from 2009-2012. The data’s get from Dinas Pendapatan Keuangan Aset Daerah (DPKAD) Tegal City. Analysis from inflate to be found autenthic area Tegal City from 2009-2012 to reach for 33.62 percent. Inflate of tax area Tegal City from 2009-2012 to reach for 40.03 percent, inflate of retribution area Tegal City from 2009-2012 to reach for 40.48 percent. Efectivity to local own revenues Tegal City from 2009-2012 to reach for 110.95 percent. Efectivity local taxes Tegal city 2009-2012 for 116.46 percent. Efectivity local retribution area Tegal city 2009-2012 to reach for 110.95 percen. Acceptance contribusion local tax to local own revenues Tegal city 2009-2012 compeletely high 18.67 percent. Acceptance contribution retribution to local own revenues Tegal city 2009-2012 to reach for 12.26 percen. To step on achieve total local own revenues and flow achieve local government Tegal city have to do to collect tax area kind and retribution area according to UU No. 28 year 2099 with fixed area rules as basic to rule to collect. Keywords: Local Own Revenues, Local Tax, Local Retribution
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Maulana Eka Pratama, 11.05.52.0044; ., Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the analysis of factors influencing the dividend policy. This study was conducted to examine the effect of Current Ratio, Debt to Equity Ratio, Growth, Collateralizable Assets and Return on Equity Dividend Payout Ratio on manufacturing companies listed in Indonesia Stock Exchange during 2011-2013. The data is obtained based on Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI) 2011-2013 publications using analysis unit manufacturing company.The population in this study are 151 companies listed in Indonesia Stock Exchange in 2011-2013. The sample selection was conducted using purposive sampling of 100 companies. Data testing technique is to use multiple linear regression analysis. The analysis showed that the variables Current Ratio, Collateral Assets, Return on Equity positive effect on dividend policy. While the Debt Equity Ratio, GROWTH negatively affect dividend policy.Keywords: Current Ratio, Debt Equity Ratio, Growth, Collateral Assets, Return on Equity, and Dividend Payout Ratio
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA JAWA TENGAH Rizki Aprillia Isriani, 11.05.52.0083; ., Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aims to examine and analyze the influence of local revenue,the general allocation fund, a special allocation fund,and gross regional domestic product of the capital expenditures in 35 districts or municipalities in the province of Central Java. The sample in this study covers the whole district or city in the province of Central Java during the years 2010-2013 a total of 140 data, while the next few samples eliminated due to a problem of autocorrelation and a problem of heterokedastistas, so the sample size to 118. Based on research that has been done, the results found that:local revenue a positive effect on capital expenditure significantly,the general allocation fund a positive effect on capital expenditure significantly,a special allocation a negative affect on capital expenditure significantly,regional gross domestic product a positive effect on capital expenditure no significantly.Keywords: Local Revenues, General Allocation Fund, A Special Allocation Fund, Gross Regional Domestic Product and Capital Expenditures
FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Felianda Meuthia Ramadhiani Putri, 11.05.52.0117; ., Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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In the application of the debt are also prone to interest between shareholders. Debt policy conflict between managers and creditors arises when managers take on projects that have a greater risk than that estimated by the lender. This research to analyze the effect of institutional ownership structure, managerial ownership, profitability, dividend policy, free cash flow, and the size of debt to equity ratio. The population in the penilitian this is a manufacturing company which is registered in BEI of 149 enterprises. By using purposive sampilng technique that is a manufactuing company delivering a complete financial statement data during the period of observation and research variables related to the number of samples obtained 19 companies. Analysis tools are used Multiple Liner regression anaysis, where the normality tests previously done and tests the assumptions classical. The results showed that institutioal ownership has no effect against teh policy of debt, can be interpreted as that the smaller the proportion of institutional ownership, than it does not effect the debt policies. This is caused  because the proportion of institutional ownership is small so less powerfull in controlling internal to the company so as not to effect teh policy conducted the managements in using debt. Managerial ownership structural, profitability and dividend policy and significant negative effect against debt policy. While free cash flow and the size of the company has a positive and significant influence towards debt policy.Keywords: Ownership Structures Institutional, Ownership Structures Managerial, Profitability, Policy Dividend, Free Cash Flow, Size, Debt to Equity Ratio
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 Anak Agung Istri Sri Wiadnyani Bambang Eka Purnama Budi Setiawan Edi Irawan Eka - Sastrawati Hindicha, Yuliana Ida Nurhayati Lies Yulianto Maheni, Metta Sugeng Suryanto Sukadi . Urip Tisngati Welly Marizka Sandy