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Gusti Ayu Mahanavami
Sekolah Tinggi Ilmu Manajemen Handayani
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Journal : Forum Manajemen

 1 
PEMANFAATAN TOTAL BENCHMARKING DALAM PENGUJIAN KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA) Gusti Ayu Mahanavami; Wayan Arya Paramarta
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Tax revenue is still the largest component and the main source ofdomestic revenue to support financing of government operations and development.Benchmarking conducted by the Directorate General of Taxes arranged in aconcept called Total Benchmarking. This study aimed to analyze the level of taxcompliance assessment using the ratio of total Benchmarking in the manufacturingsector in the Indonesia Stock Exchange and to analyze the results of comparisons of financial ratios taxpayer to total ratio benchmarking. The method used is descriptive qualitative analysis method. Data was collected by interview and documentation.The final conclusion is that during the years 2009-2011, ratios of sample firms arestill many who are under the benchmark tax, except for one company that has a ratioof Gross Profit Margin (GPM), Operating Profit Margin (OPM), pretax profit margin(PPM ), Corporate tax to Turn Over ratio (CTTOR), Net Profit Margin (NPM) abovethe benchmark tax namely PT Holcim Indonesia Tbk (SMCB), although for nontradeincome ratio to sales (pl) in 2010 is negative. Suggestions can be taken intoconsideration for companies who value ratio-the ratio is below the benchmark tax isto revise the SPT and the companies using all available ratios and per item directlydiscuss each part of the financial statements, so as to get a more in-depth information.
POTENSI DESA BELALANG SEBAGAI DESA WISATA UNTUK MENUNJANG KEPARIWISATAAN KABUPATEN TABANAN I Made Bayu Wisnawa; Gusti Ayu Mahanavami
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Desa Belalang is a rural village in Tabanan, Bali has a high valuetourism potential to be developed to improve the wellfare of society. This study aimsto (i) determine the potential locust village so it can be developed as tourist villagesand (ii) determine the constraints encountered in developing Desa Belalang as atourist village.By using qualitative methods and techniques SWOT, in depth interview on the headof the village, tourists, businessmen and villagers then the results of this studyare; (i) Desa Belalang has tourim potential such as: attractions, access, ancillaryand community involvement, (ii) Constraints faced are: Desa Belalang yet specialorganization that manages the tourism, and the population is not all houses intraditional Balinese house concept. The efforts which should be implemented bydeveloping the tourism human resources, partnerships, promotion, festival, communitydevelopment organizations and cooperation with higher education institutions.
PENGARUH EARNING PER SHARE DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gusti Ayu Mahanavami
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Themanufacturingcompanyisoneofthecompaniesthatrequireahuge capitaltocover itsoperatingcosts. To meet the company’s manufacturingcapital into the stock market. The aim of this study was to determine the effect ofEPS and ROA on stock prices on companies listed in Indonesia Stock Exchangeeither simultaneously or partially. Data used in this study are: qualitative data andquantitative data, the data sources are secondary data. The method of data collectionwas done by the study documentation, whereas analytical techniques used are: TestClassical Assumption, multiple linear regression and hypothesistesting.The results of this study are Earning per Share (EPS) has a positive and significantimpact on stock prices so that the hypothesis is accepted. Retun on Assets (ROA) hasno significant positive effect on stock prices so that the hypothesis is rejected. Earning per Share (EPS) and Retun on Assets (ROA) together have a positive and significant impact on stock prices so that the hypothesis is accepted. As for the advice given isthat investors should pay attention to the EPS of a company, with the intention as amaterial consideration in making investment decisions in the stock market. Investorsshould consider the ROA despite having no significant influence on the developmentof the stock because ROA is often used to measure the efficiency of the use of assetsin a company.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Gusti Ayu Mahanavami
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Banking is everything which is concerning about Bank, including institute,business activity, and also the way of and process to execute its effort, while Bankrepresent the nucleus, core institute from financial system, every state which is theeffort in essence muster the fund from society which is its for in the form of saving,deposit and giro, channelling to society needing fund in the form of credit and alsoservice in payment traffic. .Ability of the banks in gain profit is measured by returnon assets (ROA). The purpose of this research is to examine influence of CapitalAdequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM),Loan to Deposit Ratio (LDR), and BOPO through Return On Asset (ROA) of publicbanking listed at Indonesian Stok Exchange during 2011-2012.Research using purposive sampling method for taking samples. Data obtained onthe basis of publication Annual Bank, obtained 5 samples of General Bank. Samplesused in this research are public banking listed at Indonesian Stock Exchange onperiod 2011-2012. Analysis technique used is multiple linear regression analysis. The results of this research found that Capital Adequacy Ratio (CAR) andLoan to Deposit Ratio (LDR) hasn’t significant positive effect to Return On Asset(ROA), Non Performing Loan (NPL) hasn’t significant negative effect to ReturnAsset (ROA), Net Interest Margin (NIM) has significant positive effect to Return OnAsset (ROA), and BOPO has significant negative effect to Return On Asset (ROA).
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Gusti Ayu Mahanavami
Forum Manajemen Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i2.59

Abstract

Banking is everything which is concerning about Bank, including institute,business activity, and also the way of and process to execute its effort, while Bankrepresent the nucleus, core institute from financial system, every state which is theeffort in essence muster the fund from society which is its for in the form of saving,deposit and giro, channelling to society needing fund in the form of credit and alsoservice in payment traffic. .Ability of the banks in gain profit is measured by returnon assets (ROA). The purpose of this research is to examine influence of CapitalAdequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM),Loan to Deposit Ratio (LDR), and BOPO through Return On Asset (ROA) of publicbanking listed at Indonesian Stok Exchange during 2011-2012.Research using purposive sampling method for taking samples. Data obtained onthe basis of publication Annual Bank, obtained 5 samples of General Bank. Samplesused in this research are public banking listed at Indonesian Stock Exchange onperiod 2011-2012. Analysis technique used is multiple linear regression analysis. The results of this research found that Capital Adequacy Ratio (CAR) andLoan to Deposit Ratio (LDR) hasn’t significant positive effect to Return On Asset(ROA), Non Performing Loan (NPL) hasn’t significant negative effect to ReturnAsset (ROA), Net Interest Margin (NIM) has significant positive effect to Return OnAsset (ROA), and BOPO has significant negative effect to Return On Asset (ROA).
PENGARUH EARNING PER SHARE DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gusti Ayu Mahanavami
Forum Manajemen Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i1.71

Abstract

Themanufacturingcompanyisoneofthecompaniesthatrequireahuge capitaltocover itsoperatingcosts. To meet the company’s manufacturingcapital into the stock market. The aim of this study was to determine the effect ofEPS and ROA on stock prices on companies listed in Indonesia Stock Exchangeeither simultaneously or partially. Data used in this study are: qualitative data andquantitative data, the data sources are secondary data. The method of data collectionwas done by the study documentation, whereas analytical techniques used are: TestClassical Assumption, multiple linear regression and hypothesistesting.The results of this study are Earning per Share (EPS) has a positive and significantimpact on stock prices so that the hypothesis is accepted. Retun on Assets (ROA) hasno significant positive effect on stock prices so that the hypothesis is rejected. Earning per Share (EPS) and Retun on Assets (ROA) together have a positive and significant impact on stock prices so that the hypothesis is accepted. As for the advice given isthat investors should pay attention to the EPS of a company, with the intention as amaterial consideration in making investment decisions in the stock market. Investorsshould consider the ROA despite having no significant influence on the developmentof the stock because ROA is often used to measure the efficiency of the use of assetsin a company.
POTENSI DESA BELALANG SEBAGAI DESA WISATA UNTUK MENUNJANG KEPARIWISATAAN KABUPATEN TABANAN I Made Bayu Wisnawa; Gusti Ayu Mahanavami
Forum Manajemen Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i2.82

Abstract

Desa Belalang is a rural village in Tabanan, Bali has a high valuetourism potential to be developed to improve the wellfare of society. This study aimsto (i) determine the potential locust village so it can be developed as tourist villagesand (ii) determine the constraints encountered in developing Desa Belalang as atourist village.By using qualitative methods and techniques SWOT, in depth interview on the headof the village, tourists, businessmen and villagers then the results of this studyare; (i) Desa Belalang has tourim potential such as: attractions, access, ancillaryand community involvement, (ii) Constraints faced are: Desa Belalang yet specialorganization that manages the tourism, and the population is not all houses intraditional Balinese house concept. The efforts which should be implemented bydeveloping the tourism human resources, partnerships, promotion, festival, communitydevelopment organizations and cooperation with higher education institutions.
PEMANFAATAN TOTAL BENCHMARKING DALAM PENGUJIAN KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA) Gusti Ayu Mahanavami; Wayan Arya Paramarta
Forum Manajemen Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i1.105

Abstract

Tax revenue is still the largest component and the main source ofdomestic revenue to support financing of government operations and development.Benchmarking conducted by the Directorate General of Taxes arranged in aconcept called Total Benchmarking. This study aimed to analyze the level of taxcompliance assessment using the ratio of total Benchmarking in the manufacturingsector in the Indonesia Stock Exchange and to analyze the results of comparisons of financial ratios taxpayer to total ratio benchmarking. The method used is descriptive qualitative analysis method. Data was collected by interview and documentation.The final conclusion is that during the years 2009-2011, ratios of sample firms arestill many who are under the benchmark tax, except for one company that has a ratioof Gross Profit Margin (GPM), Operating Profit Margin (OPM), pretax profit margin(PPM ), Corporate tax to Turn Over ratio (CTTOR), Net Profit Margin (NPM) abovethe benchmark tax namely PT Holcim Indonesia Tbk (SMCB), although for nontradeincome ratio to sales (pl) in 2010 is negative. Suggestions can be taken intoconsideration for companies who value ratio-the ratio is below the benchmark tax isto revise the SPT and the companies using all available ratios and per item directlydiscuss each part of the financial statements, so as to get a more in-depth information.
Co-Authors Cening Ayuni Ratnadi Debilia Kedu Wela Dewa Putu Oka Prasiasa Gumi, Wiryawan Suputra Gunawan, Uday I Gusti Gede Oka Pradnyana I Made Astrama I Made Bayu Wisnawa I Wayan Tantra Ida Bagus Gede Udiyana Ida Bagus Ngurah Wimpascima Ida Bagus Ngurah Wimpascima Made Tania Arry Paramitha Mamut, Maria Yulianasti Ni Ketut Karwini Ni Ketut Rai Arni Ni Luh Putu Diah Widari Ni Made Viviyani Ni Made Viviyani Ni Nyoman Menuh Ni Nyoman Menuh Ni Wayan Rudini Niki Royke Kelejan Nyoman Parta Nyoman Parta Paramitha, Made Tania Arry Romanus Gandur Uday Gunawan Wayan Arya Paramarta Wiryawan Suputra Gumi