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All Journal Journal of Business Management Education (JBME) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Integritas Serasan Sekundang Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik
Arvian Triantoro
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance Education Social Sciences

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Journal : Fokus Ekonomi

 1 
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENGAJAR AKUNTANSI (Komparatif Studi Pada Fakultas Ekonomi dan Bisnis, Universitas Indonesia) Arvian Triantoro; Muhammad Rizal Muhsin
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 2: Desember 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.2.%p

Abstract

The research aims to determine student’s perception of students of Accounting Education courses and students of Accounting courses towards the ethics of accounting educators in Faculty of Economics and Business Education, Indonesia University of Education. The analysis is based on the answers obtained through questionnaire of the respondent.Population of the research is all student of Accounting Education courses and student of Accounting courses in Faculty of Economics and Business Education, Indonesia University of Education. The research use purposive sampling method. Sample taken are the student of Accounting Education courses and student of Accounting courses from class of 2007. Both were taken from 40 students.The implementation of reference for the indicator of variable in the ethics of accounting educators is an instrument that is developed by Meilisa and Ludigdo (2010). To test the reliability of the data, Pearson correlation product moment is used while to test the normality of the data, Kolmogorov-Smirnov test is used. Data of Independent Sample T-Test is taken to test the variance of homogeneity and to examine the hypothesis. All data is calculated with the assistance of SPSS 16 software.The result of the study indicates that there is no difference of perception among students of Accounting Education courses and students of Accounting courses toward the ethic of accounting educators. This research also shows that students of Accounting Education course and students of Accounting course have a good perception towards the ethics of accounting educators, which means that accounting educators in Faculty of Economy and Business Education have applied a good ethics in performing their job.
Efektifitas Pemungutan Pajak Reklame dan Kontribusinya terhadap Penerimaan Pajak Daerah di Kota Bandung Arvian Triantoro
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 1: Juni 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.1.%p

Abstract

The purpose of this study was to find answers to the level of effectiveness of tax collection billboards in the city of Bandung, and its contribution to local tax revenue, which in this era of regional autonomy, local governments are required to work to improve the local revenue, such as an increase in local tax revenue of which is tax billboard. Occurred in the field of acquisition advertisement tax in the city of Bandung is a contribution that can not be underestimated. But in practice that should not pay attention to the potential, for the preparation of the target based only on experience of previous years.Length of a study conducted in January 2007 until July 2007. Along with the problem and research objectives,  this  study  implemented  a   descriptive  analytical  method,  where   thismethod is used to provide a systematic description, actual and accurate statement of fact, only describing situations or events not to seek or explain relationships and did not test the hypothesis. Data collection techniques are direct observation, direct communication and documentary study.From the results of data analysis showed that the level of effectiveness of tax collection billboards in the city of Bandung in the year 2006 quite well, reaching 53.56%, then the rate of growth of Advertisement Tax during the last six years shows the average reaches 53.94% per annum. Potential that should be obtained by the city of Bandung to achieve Rp48.736.796.510 Advertisement Tax, Advertisement Tax in 2000 and contributions to the Local Tax for the year 2006 based on the realization reached 15.84%, while based on the potential that should be able to reach 29.77%
Co-Authors Agus Rahayu Ayo Sunaryo Dian Hardiana Disman, D Hardiana, R. Dian Hardiana, Raden Dian Hari Mulyadi Ika Famela Kurnia Imas Purnamasari Iqbal Lhutfi Kurnia, Ika Famela Kurniati, Fitrina Lili Adi Wibowo M. Arief Ramdhany Mardiani, Rika Muhammad Rizal Muhsin Mulyani, Heni Nike Kamarubiani Nono Supriatna Nugraha Nugraha Nugraha Nugraha Sardin Sardin Sugiharti, Harpa Uyu Wahyudin