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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori Jurnal Dinamika Manajemen
Wiwik Budiarti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PERBANDINGAN PENDANAAN ASET TETAP ALTERNATIF LEASING DENGAN PINJAMAN BANK DALAM EFISIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT CAHAYA GASDOM) Wiwik Budiarti; Fadilah Dian Hidayati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Vol 1, No 2 (2015)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (52.405 KB) | DOI: 10.34204/jiafe.v1i2.523

Abstract

The amount of funds that must be prepared is the main reason for the company to chose an external source of funds to finance the procurement of its fixed assets. The fulfillment of funding requirements in the procurement of fixed assets can be done by way of lease (leasing) or by bank loans. Both of these funding sources to help companies without disrupting the operational activities of companies that need capital. This study aims to determine the differences present value cash outflow and how much the efficiency of the corporate income tax on fixed assets financing leasing aternatif with a bank loan in PT Cahaya Gasdom using primary and secondary data. The analytical method that used is a comparative analysis of the present value of cash outflow and efficiency of corporate income tax. Results of the study revealed the fact that (1) Present value cash outflow leasing alternative is less than the bank loans on depreciation using the straight-line method and depreciation using the declining balance method, the difference between the present value of the cash outflow amounted to Rp 46,819,503 and Rp 10,461 .410. (2) Tax savings alternative financing leasing is greater than the alternative of a bank loan, depreciation using the straight-line method and depreciation using the declining balance method, the difference in tax savings amounted to Rp 44,005,075 and Rp 5,771,872.Key words: Financing Fix Asset and Income Tax Efficiency
PENGARUH TINGKAT BUNGA DAN PENDAPATAN NASIONAL TERHADAP TABUNGAN DI INDONESIA, MALAYSIA DAN THAILAND Lumadya Adi; Wiwik Budiarti
Jurnal Ekonomi dan Bisnis Vol. 19 No. 2 (2015): Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Ka
Publisher : Jurusan Ilmu Ekonomi Prodi Ekonomi Pembangunan Fakultas Bisnis dan Ekonomika Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.391 KB) | DOI: 10.24123/jeb.v19i2.1589

Abstract

The purpose of the study: 1 Testing the effect of interest rates in the short term and the long-term domestic savings in Indonesia, Malaysia and Thailand. 2 Testing the influence of national income in the short term and the long-term domestic savings in Indonesia, Malaysia and Thailand. Analysis tool is a dynamic econometric model of the Partial Adjustment Model (PAM). This model applies when the independent variable is the lag of the dependent variable and must be positive and statistically significant. The results of the analysis as follows: 1. For Indonesia, short-term and long-term national income significantly influence domestic savings 2. For Indonesia, the short-term and long-term interest rate has no significant effect on domestic savings. 3. For Malaysia, the national income in the short term a significant effect on domestic savings, but can not be used long-term model. 4. For Malaysia, the short-term interest rates have a significant effect on domestic savings, but can not be used long-term model. 5. For Thailand, in the short-term and long-term national income no significant effect on domestic savings. 6. For Thailand, in the short term and long term interest rates have a significant effect on domestic savings.
How False Advertising Victims’ Experiences Define Their Online Purchase Decision in Fashion Product? - Comparison between Generations Muhammad. M Hakim; Sutarmin; Sugiyanto; Wiwik Budiarti
Jurnal Dinamika Manajemen Vol. 15 No. 2 (2024): September
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v15i2.10568

Abstract

This research aimed to analyze how the experiences of victims of false advertising in the fashion industry can influence their behavior in online purchasing decisions. This research used quantitative research, which is based on the positivism paradigm. Research data was obtained from consumers in the fashion industry in Indonesia who had experienced advertising fraud, with a sample size of 200 respondents. Research data was then analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with a moderation model. This research also compared the purchasing decision behavior of each generation as control variables. The results of the analysis showed that: exposure to false advertising and perceived risk do not have a significant influence on purchasingdecisions, both in model one and model two, hedonism and impulsive buying behavior have a significant influence on purchase decision, both in model one and two, hedonism and impulsive buying behavior are neither able to strengthen nor weaken the influence of exposure to false advertising and perceived risk on purchase decision, both models and all control variables consisting of age generation, gender and marital status do not havea significant influence on purchase decision.
Co-Authors Fadilah Dian Hidayati Lumadya Adi Muhammad. M Hakim SUGIYANTO