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Tanggapan Atas Pelaksanaan Tugas Account Representative Oleh Wajib Pajak (Survey Pada Kantor Pelayanan Pajak Madya Bandung) Urip Santoso
SOSIALITA Vol 1, No 1 (2010): Oktober
Publisher : SOSIALITA

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It is an obligation to each citizen to pay tax, however there is a lack of citizens’ awareness about paying taxes. Therefore, government has to make serious efforts to dig up tax revenue possibilities through tax regulations.Because of the environment and business changes, Direktorat Jenderal Pajak believes that it is a necessity to adjust and to improve its organizational structure, especially improvement in human resources, with the existence of account representative. The role of the account representative are to connect, to serve, to advise, and to supervise tax payers to implement rights and obligations of the tax payers so that the tax payers will not experience difficulties or having any disadvantages because of the bureaucracy.It is expected that account representative can increase the obedience of the tax payers to fulfill their obligations.The purpose of this study is to determine the Response for Account Representative (AR) Task Implementation By Taxpayers at Kantor Pelayanan Pajak Madya BandungThis research used several theories, such as obedience theory, account representative theory, and tax theory. Besides these theories, researcher used analysis of maximum-minimum index.The results showed that the task of Account Representative in connection with the execution of tasks, it turns out oversight duties more dominant than other duties, which are for services and coaching. However, in performing its supervisory duties, Account Representative, keep doing good service to the taxpayer. This is performed in order to support their primary task.

Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud Urip Santoso; Yohanes Joni Pambelum
Jurnal Administrasi Bisnis Vol. 4 No. 1 (2008)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Each of government units has responsibility to make report showing its accountabilityand trasparancy. To achieve this situation, the main problem is on the informationrelevancy and accurateness so the government can avoid frauds. Using entity theoryas the grand theory, agency theory as the middle theory and behaviour organizationsas supporting theory, the reseach show that both public sector accounting implementationand government financial report quality control will have an impact tothe accountability of government unit performance and then they also will make animpact to their effort to avoid fraud.Keywords: Public Sector, Performance Report, Financial Report, Fraud

PENGARUH KEPEMILIKAN SAHAM MAYORITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN FARMASI (STUDI PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2015-2019) Salsabila Salsabila; Urip Santoso
Jurnal Administrasi Bisnis Vol. 17 No. 2 (2021)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v17i2.5238.129-158

The majority shareholder has the absolute right to appoint or to influence the appointment of company's top management officials, to make decision, and to access company's information. Company performance is the benchmark for a company to achieve its goals. This research aims to determine the condition of majority share ownership, the condition of financial performance, and the influence of majority share ownership to the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019. This research was conducted on 8 pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019. This research uses quantitative, hypothetical-deductive method. The data collection technique used is the unobtrusive method. This research uses descriptive analysis and simple linear regression. This research examines the effect of majority share ownership on the financial performance of pharmaceutical companies as measured by the ratio of sales growth, return-on-assets, return-on-equity, earnings-per-share growth, and price-to-book value. The results show that majority share ownership only had a significant effect on the growth of earnings-per-share and price-to-book value. GCG principles are very important and need to be applied to companies. Every role of a company must be able to carry out its functions based on their respective rights and responsibilities.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CSR PERUSAHAAN PERTAMBANGAN TERDAFTAR DI BEI PERIODE 2017-2019 Vincent Yonathan Kinsey; Urip Santoso
Jurnal Administrasi Bisnis Vol. 17 No. 2 (2021)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v17i2.5308.174-193

Social responsibility is a contribution from a company as a corporate responsibility to the community. Public limited companies that are listed on the Indonesia Stock Exchange (BEI) should disclose their social responsibilities. Especially in the industries that are related to natural resource processing, it is required in Law number 4 of 2009 concerning mineral and coal mining Article 108 (1) to carry out social responsibility. Disclosure of information consists of mandatory and voluntary disclosures. Financial information is a mandatory disclosure. This disclosure of company financial information triggers this research that focuses on the characteristics of the company. This research focuses on the effect of firm characteristics with dimension of company size, board member size, and managerial ownership. This research was conducted on mining companies in Indonesia listed on the BEI for the period 2017–2019. The results prove that the total assets of the company, the size of the board of directors, and managerial ownership have a partial influence on the implementation, and disclosure of social responsibility. Based on the simultaneous testing, the size of the company, the size of the board of directors, and managerial ownership have a significant effect on the disclosure of social responsibility.

KLASTER INDUSTRI KECIL DAN KERAJINAN RUMAH TANGGA DI JAWA BARAT Yanuarita Hendrani; Hamfri Djajadikerta; Urip Santoso
Research Report - Humanities and Social Science Vol. 1 (2009)
Publisher : Research Report - Humanities and Social Science

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The success of Silicon Valley as a technological industrial cluster in the US has made industrial cluster gain a popularity among local authorities in developing countries as a means of enhancing local competitiveness. In West Java, most industrial clusters grow naturally with minimal assistance from the government. They grow naturally as some families’ inherited skills are transfered to or imitated by their neighbors and other family members in the same village.The purpose of this research is to identify the clusters and their sizes in West Java. Using 2 sources data from BPS, namely, the 2006 census of formal small scale industries and the 2005 survey of informal small scale and home industries, it is found that the largest clusters in term of size are found in Bogor municipal, bandung municipal, Cirebon municipal, Tasikmalaya city and municipal and Bekasi municipal. The product varies from palm suga, rattan furniture, brick and roof tiles, embroidery and garment. It is also found that industrial clusters in West Java are more of Sonobe’s and Otsuka’s concept of “one village one product” with few related businesses located in the same location.Keywords: industrial cluster, labor market pooling, specialized suppliers, knowledge spillover, small scale industry, home industry

Pelatihan Pencatatan Keuangan UMKM-Fashion di Kota Cimahi (Kasus UMKM Sweet Batik) Urip Santoso; Maria Widyarini
Research Report - Humanities and Social Science Vol. 1 (2014)
Publisher : Research Report - Humanities and Social Science

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Pelatihan pencatatan keuangan UKM-Fashion di Kota Cimahi ini bertujuan untuk melatih UKM dalam mempersiapkan dan selanjutnya membuat laporan keuangan. Laporan keuangan sangat diperlukan karena untuk tujuan pengambilan keputusan baik bagi pengelola UKM sendiri maupun untuk pihak luar UKM.Metode pelaksanaan pengabdian yang dilakukan adalah dengan cara mengadakan Penyuluhan, Pendampingan, Pelatihan Manajemen Usaha, Pelatihan Administrasi sampai dengan penyusunan laporan-laporan dan laporan keuangan. Adapun tujuan akhir dari kegiatan pengabdian ini adalah tersusunnya laporan keuangan Mitra kerja.Pada kegiatan pengabdian ini telah selesai disusun dilaksanakan berbagai kegiatan dan pencatatan yaitu Mengenalkan konsep akuntansi dan hasil dari kegiatan akuntansi; Membuat Buku Kas; Membuat Buku Bank; Membuat Kartu Stok/Persediaan; Membuat Laporan Stok/Persediaan; Mengelompokkan biaya perusahaan; Mengajarkan perhitungan harga pokok; Mengajarkan menyusun Laporan Keuangan. Dari laporan keuangan neraca yang telah tersusun dapat dijadikan awal untuk pembuatan laporan keuangan berikutnya.Dari pelatihan dan pendampingan, ternyata bahwa pelatihan yang telah dilaksanakan benar-benar dibutuhkan oleh UKM Mitra Kerja, bahkan mitra kerja mengharapkan adanya tindak lanjut atas kegiatan yang sudah dilaksanakan. Hal ini diperlukan karena adanya kepentingan UKM Mitra untuk mengembangkan usahanya, sehingga diperlukan pengembangan pengetahuan, baik dibidang pencatatan khususnya maupun bisnis pada umumnya.

Studi Empiris Terkait Dengan Pengungkapan Sukarela, Kualitas Audit Dan Asimetri Informasi Terhadap Stock Return Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Jenny Sihombing; Sukrisno Agoes; Urip Santoso
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.140

This study used data of manufacturing companies listed on the Jakarta StockExchange (JSX) as unit of analysis. The purpose of this study is to find out the influenceof voluntary disclosures and audit quality on information asymmetry. This study also aimsto determine the effect of voluntary disclosure, audit quality and information asymmetryon stock return. In addition, this study aims to find out the ability of informationasymmetry to mediate the effect of voluntary disclosure and audit quality on informationasymmetry.This research used verificative-descriptive methodwith quantitative approach.The analytical method used in statistical data processing was path analysis. There are 132manufacturing companies listed on JSX became the research samples of this study.Thetesting results shows that there are significant impact of voluntary disclosure and auditquality on information asymmetry. The testing results also show that there are significantimpact of voluntary disclosure and information asymmetry on stock return, while the auditquality has no significant impact on stock return. At the same time, informationasymmetry is significant to be the mediating variable on the impact of voluntarydisclosure and audit quality towards stock return.Voluntary disclosure, audit quality andinformation asymmetry can be the determinant variables onStock Returnofmanufacturing companies, listed on JSX.

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