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All Journal IMAGE Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA fundamental management journal
Emma Tampubolon, Emma
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Buletin Ekonomi

 1 
ANALISIS PELAKSANAAN DAN PENGARUH BIAYA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PERTUMBUHAN EKONOMI DI DKI JAKARTA TAHUN 2012 Tampubolon, Emma
Buletin Ekonomi Vol 17, No 1 (2013): Februari
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

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Abstract

Penelitian dilaksanakan di Provinsi DKI Jakarta ini untuk mengetahui seberapa besar kemampuan pajak mendorong pertumbuhan ekonomi daerah Jakarta. Fungsi pajak dibentuk dalam beberapa persamaan ekonometrika kemudian disimulasi untuk mengetahui seberapa besar pertumbuhan terjadi pada setiap fungsi pajak sebagai akibat peningkatan jenis-jenis pajak daerah. Ditemukan bahwa fungsi-fungsi pajak yakni budgetair, regulered dan distribusi masih relatif kecil terwujud dalam pelaksanaannya ketika penerimaan pajak daerah dipatok naik 20 %, sehingga belum maksimal membiayai pengeluaran-pengeluaran rutin pemerintah daerah dan pembangunan wilayah, kurang menggiring investor mengembangkan investasi, dan belum efektif menciptakan lapangan kerja dan penyerapan tenaga kerja.
PERBANDINGAN ANTARA FAKTUR PAJAK MANUAL DAN E-FAKTUR Richard, Amsal; Siswoatmodjo, Sistomo; Tampubolon, Emma
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.574

Abstract

The main purpose of this research is to find out the changes made when old invoice system is no longer in use and now people use e-faktur, the new invoice that basic on internet. To find out the changes, the writer do comparison between the old and new invoices. This research was conducted at PT Filtras Indonesia. This research was using field study system which gather data from some employers that work at PT Filtras Indonesia. The result of this research shows that almost of the changes are positive, meaning the implementation of e-faktur was a success.Key words: e-faktur, invoice system change, invoice comparison
THE STRATEGY OF PRIORITY LOCATION (LOKPRI) IN STATE BORDER DEVELOPMENT BASED ON MASTER PLAN OF STATE BORDER MANAGEMENT Johnson Kennedy, Posma Sariguna; L.Tobing, Suzanna Josephine; Bastian Heatubun, Adolf; Lumbantoruan, Rutman; Tampubolon, Emma
Buletin Ekonomi Vol. 22 No. 1 (2018): ISSN: 1410-3842 Buletin Volume 22 No.1
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i1.745

Abstract

Many government policies at the micro level of the region have not been able to be realized. Need to answer the various needs of the development of border areas that have been very urgent from various strategic problems that exist. This paper is to view border area management in Priority Sites. The methodology undertaken is by conducting normative studies, in which strategic issues of Priority Locations (Lokpri) are obtained through literature studies. The purpose of establishing Lokpri's policy review strategy is to produce a border area development plan that can be a common reference for all stakeholders.Keywords: Priority Location (Lokpri), State Border Area, Spatial Plan (RTRW)
The IMPLEMENTATION OF ACCOUNTING POLICY OF FIXED ASSETS ACCORDING TO INDONESIAN FINANCIAL ACCOUNTING STANDARD NUMBER 16 AT PT. GT Kendy, Maria Advencia; Malau, Melinda; Tampubolon, Emma
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.910

Abstract

This final report is made to know the implementation of accounting policy of fixed assets according to Standar Akuntansi Keuangan Indonesia Nomor 16 at PT. GTI. Data collection techniques used were obsevation and interview. The method used in this observation is a descriptive method, comparing problems directly on the field with existing theory. Based on the results of research that has been done by the author. It can be concluded that the application of fixed asset accounting policy is guided by Standar Akuntansi Keuangan Indonesia Nomor 16. However, for fixed asset accounting still needs to be adjusted, especially in disposal of fixed asset for sale and determining depreciation method,as it has an effect on gross profit earned by the company over the economic life of fixed asset. Keywords : fixed asset, accounting policies, Standar Akuntansi Keuangan Indonesia Nomor 16.
Co-Authors ADOLF B. HEATUBUN Anton PW Nomleni Bastian Heatubun, Adolf Claudia, Rosalita Delavega, Lydia Fakhriansyah, Muhammad Gabriyella, Sarah Harya P, Timothy Wisnu Hosiana, Debora Hutapea, Ganda T Josephine L.Tobing, Suzanna Kendy, Maria Advencia Kennedy, Posma S.J.K. L.Tobing, Suzanna Josephine L.Tobing, Suzanna Josephine L.Toruan, Rutman Lumbantoruan, Rutman Melinda Malau Novita, Yohana Octaviani, Elisabeth Pandapotan, Frans David Posma Sariguna Johnson Kennedy Raintung, William Dwiarkha Lewu Richard, Amsal Sembiring, Carrolina F. Sepridayanti, Denny Setya, Roland Andi Sinaga, Sautman Siswoatmodjo, Sistomo Sitorus, Frangky Yosua Situmorang, Humala Sunaryo, Tarsicius Suwardi Mon, Petrus Suwardi, Petrus Tarigan, Lukas Timothy, Miracle Tobing, Emerald GM. Tobing, Fenny B.N.L Tobing, Suzanna Josephine L. Tobing, Suzanna Josephine L. Toruan, Rutman L. Toruan, Rutman L.