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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
R. Ery Wibowo Agung S
Universitas Muhammaadiyah Semarang
Economics, Econometrics & Finance

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PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI Dian Khaerani; R. Ery Wibowo Agung S
MAKSIMUM Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1805

Abstract

The purposes of this study are to and analyze the influence of intellectual, emotional and spiritual intelligence to the understanding of accounting either stimulantly or partially.This study focused on the influence of intellectual, emotional and spiritual intelligence to the understanding of accounting by using primary data obtained from the questionnaire. Population of the study was obtained from the accounting students at three different universities in Semarang namely UNIMUS Semarang, UNNES and UDINUS. Number of samples taken was 50 respondents.The type of data collected is primary data. Hypothesis testing result indicated that the intellectual, emotional, spiritual intelligence had possitive relationship with the understanding of accounting. This study was taken as one source of literature and reference. It can be concluded that intellectual, emotional and spiritual intelligence has a positive impact on the understanding of accounting at 21.346. The influnece of the three independent variables on understanding accounting can be seen from the score of adjusted coefficient of determination which is more than 50 percent; 0.55 or 55 percent.Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, accounting understanding.
PENGARUH KEPATUHAN WAJIB PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA BATANG Imas Septiyani Hanifah; R. Ery Wibowo Agung S
MAKSIMUM Vol 3, No 1 (2012): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i1.1795

Abstract

One of the things that influence the most of the acceptance of income tax article 25/29corporate taxpayers is the level of tax compliance, especially in BatangPratama Tax Office. The large amount of income tax revenue of article 25/29 corporate taxpayers nothing to do with the level of tax compliance, ie whether or not the obedient corporate taxpayers in paying taxes. The purpose of this study was to determine the effect of tax compliance and tax collection on income tax receipts article 25/29 corporate taxpayers in the BatangPratamaTax Office period 2008-2012. The survey was conducted at the BatangPratamaTax Office and units of analysis are secondary data from reports of receipts of income tax article 25/29 corporate taxpayers the period 2008-2012. Regression models were used in compliance with the classical assumption test. The data analysis technique used is the technique of multiple linear regression analysis using SPSS version 16.0 The results showed that in the period of 5 (five) years ie 2008 to 2012, the amount of income tax revenue of article 25/29 corporate taxpayers in the BatangPratama Tax Office continued to increase from year to year, tax compliance and collection tax simultaneously and partially significant effect on income tax receipts article 25/29 taxpayers on BatangPratamaTax Office period 2008-2012. Keywords: Taxpayer Compliance, Tax Billing, Tax Receipts Article 25/29, the Taxpayer.
PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT ROEMANI MUHAMMADIYAH SEMARANG Mohammad Afifudin; R. Ery Wibowo Agung S
MAKSIMUM Vol 3, No 2 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i2.1799

Abstract

The purpose of this study was to gain knowledge about the determination of rates of hospitalization services using activity based costing, can be used as reference in setting tariffs inpatient services at Rumah Sakit Roemani Muhammadiyah Semarang and as means comparison with the rates of hospitalization for this set, as well as being one of that input provide information about activity based costing, especially in its application to a hospital that is the main orientation of community service. The method of analysis used descriptive method is to use the comparative analysis of the current hospital rates, set the cost method is based on activity based costing, and then compare the hospitalization rates based on activity based costing with its realization. The results showed that the calculation of hospitalization rates by using activity based costing, when compared with the rates used by the hospital activity based costing provides greater results for Class, IIB, PICU, dan BBRT and yields smallaer for class UTAMA, IA, IB,II, IIA, III dan R.BAYI. This is because the overhead loading on each product. On activity based costing, overhead costs for each product are charged to costs a lot of drivers. So that the activity based costing, has been able to allocate the cost of the activity room kesetiap appropriately based on the consumsion of aech activity.Keywords: activity based costing and cost driver.
Co-Authors Dian Khaerani Imas Septiyani Hanifah Mohammad Afifudin