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ANALYSIS OF EFFECTIVENESS, EFFICIENCY OF MOTOR VEHICLE TAX AND CUSTOMS OF MOTOR VEHICLES IN THE NAME BEHIND THE EFFORT TO INCREASE REVENUE REGIONAL ORIGINAL (A Case Study BPKD D. I. Yogyakarta Province Ria, Gustin Fajar; Legowo.,M.Si.,Akt, Drs. H.Herman
Accounting 2009
Publisher : Accounting

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Based on Law No. 5 of 1974 on the main points of governance in the region result in stacking strength and power in certain groups and poverty in these areas. Because of applying centralized governance and finance, it dikemungkinkan happen because of potential revenue sources in the area is almost entirely drawn kepemerintah center with a pattern for a very adverse outcome In the framework of decentralization, local governments need funding and financing to implement regional development. One source of funds for development financing used by the local government is a government savings is the difference between local revenues and expenditures. PAD is an important source of local revenue in an effort to increase local autonomy In line with the reform of governance, then the system of governance in the region was changed so that birth Law. 22, 1999 which has been converted into Law no. 32 of 2004 on the implementation of regional autonomy, where government authority is the responsibility of their own regions, with regional autonomy was given greater authority to regulate and manage their own household. In line with the authority of local government are expected to explore the sources of finance, particularly to meet the financing needs of government and local development through local revenue (PAD). One type of local taxes which are a major revenue is from vehicle tax and customs behind the name of motor vehicles. The size of revenue reflects the ability of an area to organize and manage their households, especially in order to explore the sources oflocal finance in terms of cost and within the framework of the implementation of regional development are real and responsible. Keywords : effectiviness,efficiency of motor vehicles tax

TESTING OF JANUARY EFFECT STOCK EXCHANGE IN JAKARTA (LQ 45 company case studies on the JSE) Astut, Dina i; Legowo.,M.Si.,Akt, Drs. H.Herman
Accounting 2009
Publisher : Accounting

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The biggest stock exchanges in Indonesia is the Jakarta Stock Exchange (JSE), which is also known by the name of its foreign Jakarta Stock Excange (JSX). Securities traded on the JSE are preferred shares (Preferred stock), shares of common stock (common stock), rights (rights), and convertible bonds (convertible bonds). Common shares dominate trading volume on the JSE. Based on the data that has been collected and analyzed from this study is that the return tends to fall in December and rose in January. For stock return obtained more meaningful for financial and trade sectors should investors buy shares in February, March, April, May, September, October, November, and December. Then sell these shares in January, June, July, August. Empirical evidence shows that the average stock return in February, March, April, May, September, October, November and December tend to be lower than in January, June, July, August tends to be higher. Based on the results of this study occurred in the January effect on the Jakarta Stock Exchange company that belongs to the group LQ 45 in the study period 2004-2006. With the January effect phenomenon occurred in the Jakarta Stock Exchange, it can be concluded if a capital market anomaly then have a capital market is efficient in the form of half-strength (semi-strong) and are not efficient in weak form. This study rejected a previous study Sukmawati and Herman (2001) which states that at the Jakarta Stock Exchange, although there are differences in stock returns in January are higher than in September but has no significant effect. The results of this study also shows that investors can earn higher returns by exploiting poal monthly returns that occurred in the Jakarta Stock Exchange. Keywords: January effect, Jakarta Stock Exchange, Return.

ANALYSIS OF EFFECTIVENESS, EFFICIENCY AND CONTRIBUTION TO INCREASE TAX REVENUE IN THE ORIGINAL REGIONAL (A case study in KPPD of Yogyakarta) Safitri, Dian; Legowo.,M.Si.,Akt, Drs. H.Herman
Accounting 2009
Publisher : Accounting

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A very large dependence of the local to central government lead to creativity in managing economic resources can not develop optimally. High dependence on revenue from the center on one side and the low role of Regional Income on the other hand a consequence of the low capacity of the region income to finance local expenditures. Conditions such as these, of course, complicate the regional government to implement in practice. Based on the analysis and discussion of the research is concluded, the level of effectiveness of local tax collection by the city of Yogyakarta KPPD highly variable and ranges. Regarding the level of analysis that compares the cost efficiency of tax collection area to the realization of local tax revenues that result, the average local tax collections for the city of Yogyakarta in 2002-2006 can be categorized as very efficient for the hotel tax, restaurant tax, entertainment tax, advertisement tax and street lighting tax with an average efficiency level below 10%. As for parking tax can be considered efficient with an efficiency of 21.24%. Overall contribution of local taxes in 2002-2006 had an average of 60.13%, where in 2002 the contribution rate reaches 63.65%. Key words: effectiveness, efficiency, local revenue.

Underpricing PHENOMENON IN COMPANY FINANCIAL AND NON-FINANCIAL STOCK EXCHANGE IN INDONESIA (Case Study in BEI) Cahyono, Andri; Legowo.,M.Si.,Akt, Drs. H.Herman
Accounting 2009
Publisher : Accounting

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Underpricing is a condition in which the average market price of the new company´s stock went public, usually in a matter of days or weeks is higher than the bid price (Gumanti, 2002). The phenomenon of underpricing is a short-term phenomenon of several studies mentioned as a result of the underwriters that suppress the price to avoid risk. Because basically that determine stock prices in the primary market is corporate issuers deal with underwriters. Underpricing phenomenon can ditemuipada when companies do initial public offerings (IPO). The understanding of IPO (Initial Public Offering) is an event where for the first time a company sells or offers shares to the general public (Public) in the capital market. When the company for the first time its offering of its shares in the primary market, the offering price has not been established to represent the price of the issuer company. Underpricing not only can be viewed through a number of capital gains enjoyed by investors on the first day the shares traded on the stock, but also must be considered how the market return and consider the risk factors. So in this study used a measurement to explain the phenomenon of underpricing with the abnormal return, namely the difference between actual returns with the expected return. Keywords : underpricing, company financial, non financial

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