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All Journal UG Journal Accounting (JRAMB) Jurnal Riset Akuntansi Mercu Buana EconBank : Journal Economics and Banking Prima Ekonomika : Jurnal Ekonomi dan Bisnis Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Esensi Infokom: Jurnal Esensi Sistem Informasi dan Sistem Komputer Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Prosiding Simposium Nasional Manajemen dan Bisnis Prosiding SeNTIK STI&K KOMPUTASI
Maria Magdalena Pur Dwiastuti
Universitas Nusa Megarkencana
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences

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Journal : Accounting

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ANALYSIS PLAN ON BUYING A NEW MACHINE PRINTING COMPANY CV. KLATEN FRIEND TO INCREASE PROFIT Dwiastuti, Maria Magdalena Pur
Accounting 2010
Publisher : Accounting

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Abstract

In the current economic conditions as not all companies are established to achieve the results as expected. Therefore, companies must be able to anticipate any kind of changes that occur involving corporate life. One of the things that must be considered in order to grow is an investment company. Many ways can be done to take investment decisions, among others, with the purchase of new machinery. The purchase of new machines in addition to cost concerns or benefits are also expected to increase company profit. Keyword : Machine, Profit, Company.
EFFECTIVENESS EVALUATION SYSTEM CHANGE RATES ON TOBACCO PRODUCTS EXCISE EXCISE REVENUE (Case Study in Yogyakarta KPPBC Type A3) Tri Antoro, Sutarto; Isfaatun, SE., MM., Eliya; Magdalena, SE., MM., Maria
Accounting 2009
Publisher : Accounting

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Abstract

Changes in the tobacco excise tax system was instrumental to the achievement of revenue targets for 2009 Budget. Therefore, the effectiveness of changes in the tobacco excise tax system need to be analyzed. This study aims to determine the level of effectiveness of changes in the tobacco excise tax system and to identify strengths, opportunities, weaknesses and threats to change the system in the tobacco excise tax rates KPPBC Type A3 Yogyakarta. This research is a case study conducted in the city of Yogyakarta, especially in KPPBC Type A3 at a time. The study was conducted in KPPBC Type A3 Type A3 because KPPBC is an institution to supervise and care for tobacco excise tax collection. This research period is from April to June 2009. The method of data collection was done by interview, observation and dokmentasi. While data analysis was conducted using quantitative and qualitative methods. Quantitative methods used to determine the effectiveness of changes in the tobacco excise tax system, while the qualitative method of SWOT analysis carried out by weeks to find out the advantages, disadvantages, obstacles and threats from changes in the tobacco excise tax system in KPPBC Type A3. From the quantitative analysis found that tax rates using the new tariff system is more effective to increase the tobacco excise tax revenue KPPBC Type A3. It is known from the increase in tobacco excise tax rates by a total of 19% by using the tariff system the new tobacco excise tax. While the qualitative analysis found that changing the system has strengths that include the existence of a clear legal basis to facilitate monitoring and management of tobacco excise tax, there are opportunities to help achieve the 2009 budget revenue target of the tobacco excise tax sector. In addition to strengths and opportunities there are also weaknesses that create the assumption that the rate for all the tobacco excise tax increases that hinder growth and even resulted in a decrease in production of tobacco. While the threat faced in implementing changes in the tobacco excise tax system, among others, is the attempt by certain manufacturers´ excise tax evasion. Keyword : tobacco, tax, excise
EFFECT ON PROFESSIONAL COMMITMENT JOB SATISFACTION, MOTIVATION, ORGANIZATIONAL COMMITMENT AND ETHICAL BEHAVIOR OF AUDITORS (Case Study on Public Accountants Doli, Bambang, Sudarmadji & Dada) Irfani, Fajar; Isafaatun, SE., MM, Eliya; Magdalena SE., MM., Maria
Accounting 2010
Publisher : Accounting

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Abstract

The study titled The Effect of Professional Commitment on Job Satisfaction, Motivation, Organizational Commitment and Ethical Behavior Auditors, Case Study On Public Accountants Doli, Bambang, Sudarmadji & Dada, was conducted in May to June 2010. This study aims to determine the influence of auditors´ professional commitment on job satisfaction, work motivation, organizational commitment and ethical behavior of auditors. This study uses quantitative and qualitative methods of research done solely object or event described the situation in detail and depth. Data collection method used in this study are interviews and distributing a list of questions. While the methods of data analysis used in this research is descriptive analysis method and quantitative measurement method which can be expressed by the form of numbers. Based on multiple linear regression analysis with t test results can be seen that the effect on Commitment Job Satisfaction of Professional Auditors with tcount ttable 3.324 greater than 2.086. Work motivation affect the Commitment of Professional Auditors with 2.206 t value greater than t table value of 2.086. Commitment Organsiasional affect the commitment of Professional Auditors with tcount 2.099. Ethical behavior affect the Commitment of Professional Auditors with tcount greater than the value 2.090 2.086 table. F count test results can also be seen that the variable of Job Satisfaction, Work Motivation, Organizational Commitment and Ethical Behavior Auditors jointly affect the Commitment of Professional Auditors of Public Accountants Doli, Bambang, Sudarmadji & Dada with 7.186 calculated F value is greater than F table 3.492. Keywords: Auditors
Co-Authors ARIEF BUDI PRATOMO As’ari, Hasim Dhiana Ekowati Eliya Isfaatun Eliya MM SE. Isafaatun Fajar Irfani Febiananda, Febiananda Ika Wulandari Luluk Kholisoh Pramukti, Alfama Meilan Retno Sundari Reza Arya Taufiqurrohman Rianita, Sevi Rina Nofiyanti Salka, Elvani Malihatus Sapta Aji Sri Margiutmo Sapta Aji Sri Margiutom Sukmarani, Wendri Supadmini, Sri Supardi Supardi Supardi Supardi Susilawati, Rini Sutarto Tri Antoro Untara Untara Untara Untara Untoro Untoro Wendri Sukmarani Wendri Sukmarani Winanto Nawarcono Yohanes Reva Cahyo K Yudi Irawan Chandra Yuli Astuti