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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN
Stanley W. Alexander, Stanley W.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK SECARA AKTIF TERHADAP TUNGGAKAN PAJAK PADA KPP PRATAMA BITUNG Budiman, Handri Hanny; Tinangon, Jantje J.; Alexander, Stanley W.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10516.2015

Abstract

Effective tax collection is an appropriate means to achieve the maximum tax revenue target. The goals of study is to determining the effectiveness and contribution of active tax billing actions which includes the warning leter, forced letter, and seizure letter to disbursement of tax arrears in Tax Office Pratama Bitung during 2013-2014. The type of research used in this study is a descriptive study with approach case study. Data collected through interviews and documentation. The results of the study indicate that the effectiveness of tax billing rate is still not effective and the contribution of active tax billing actions to disbursement of tax arrears is still lacking. The factors is a lack of public awareness, taxpayer compliance in paying his tax debt and less optimal active tax collection process
ANALISIS REALISASI ANGGARAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI KINERJA PEMERINTAH DI DINAS PERTANIAN DAN PETERNAKAN PROVINSI SULAWESI UTARA Waney, Cindy Kareima; Saerang, David P. E.; Alexander, Stanley W.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19527.2018

Abstract

Good governance is an eminent issue in the management of government administration today. The implementation of local government  can not be separated from the use and utilization of budget and regional income. And every year it is always the local goverment preparing a budget plan or called regional income and expenditure budgets . The purpose of  this study analyzed the budget realization report to assess the effectineness and efficiency od government performance in aggriculture and livestock servive of North Sulawesi Province period 2012-2014. Data analysis method used is data analysis calculation of effectiveness and efficiency. Level or criteria of effectiveness of expenditure budget in agriculture and livestock service of North Sulawesi Province 2012-2014 vary for effevtive use the budget is quite effective in 2012 and 2013-2014 effective budget usage. So overall from 2012-2014, the level of effectiveness of agriculture and livestock expenditure budget of North Sulawesi Province experienced an effective increase. In the implementation of  agriculture and livestock expenditure budget  of the province of North Sulawesi in 2012-2014, already well processed and very efficient. Implementation of the 2012-2014 budget is categorized as very efficient because the efficiency level below 60%.Keywords : efficiency, effeectiveness, budget
PENGARUH PENGUMUMAN DIVIDEN TUNAI TERHADAP HARGA SAHAM SEBELUM DAN SESUDAH EX DIVIDEND DATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2017 Nani, Siti Sakina; Saerang, David P.E; Alexander, Stanley W.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.02 KB) | DOI: 10.35794/emba.v7i3.23714

Abstract

Abstrak : Salah satu aksi korporasi yang dilakukan perusahaan berupa pengumuman pembagian dividen. Pengumuman pembagian dividen acapkali dianggap sebagai sentimen positif bagi pelaku pasar karena perusahaan akan membagikan sejumlah keutungannya kepada para pemegang saham. Tujuan penelitian ini adalah mengetahui perbedaan harga saham sebelum dan sesudah ex-dividend date pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Saham perusahaan kemudian dibagi dalam dua kelompok yaitu kelompok dividen meningkat dan kelompok dividen menurun. Metode pengambilan sampel yaitu dengan metode purposive sampling. Sampel penelitian ini sebanyak 33 perusahaan manufaktur yang terdaftar di BEI. Alat analisis yang digunakan yaitu paired sample t-test dengan periode pengamatan 7 hari sebelum ex dividend date dan 7 hari setelah ex dividen date. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan harga saham sebelum dan sesudah ex dividend date terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, ditunjukkan dari angka signifikansi perhitungan abnormal return average menggunakan paired sample t test yaitu 0.727 secara keseluruhan dan angka signifikansi 0.573 untuk dividen meningkat serta 0.69 untuk dividen menurun yang masing masing menujukkan angka lebih dari 0.05. Investor sebaiknya tidak terburu-buru dalam pengambilan keputusan investasi, perlu adanya analisis ataupun research terlebih dahulu terhadap perusahaan yang akan dijadikan sasaran investasi. Kata kunci: dividen, ex dividend date, harga saham.
Co-Authors David P. E. Saerang David P.E Saerang Handri Hanny Budiman, Handri Hanny Jantje J. Tinangon Nani, Siti Sakina Waney, Cindy Kareima