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INDONESIA
Jurnal Ilmiah Binaniaga
Published by STIE Binaniaga
ISSN : 02164094     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Binaniaga (J.I Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue " Vol 8, No 01 (2012): June 2012" : 6 Documents clear
PENGARUH PELAYANAN PAJAK, PERSEPSI SISTEM PERPAJAKAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ., Waluyo
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.319

Abstract

This research aims to analyze the impact of tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers on tax compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable.The populations of research was all individual taxpayers registered in the tax office (KPP). The sample of population used is an individual taxpayer who enrolled in tax office Tigaraksa especially around in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax apparatus service have effect on individual taxpayer compliance, variable perception of effective tax system didn’t have effect on individual taxpayer compliance, knowledge of tax have effect on individual taxpayer compliance, and awareness of individual taxpayers have effect on individual taxpayer compliance. Variable tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers have simultaneously on tax compliance.Keywords: tax service, perception of effective tax system, knowledge of tax, awareness of individual tax payers and tax compliance.  
PERANAN ANALISIS LAPORAN KEUANGAN DALAM MENGEVALUASI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK JABAR BANTEN Tahun 2007 – 2009 Anwar, Yuli
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.320

Abstract

The purpose of this study was to determine the financial performance of PT Bank Jabar Banten in 2007 - 2009 using a comparison and analysis of financial ratio analysis. The results obtained, the conditions seen from the company 's liquidity position : the current ratio in 2009 decreased because although the amount of current assets increased during the year, but the amount of current liabilities for the year also increased, indicating that the measurement is easy and fast to join the new amount of cash and other current assets by current liabilities. This means that when the securities are sold and accounts receivable payments can be received, then the bank can repay its short-term liabilities. Conditions views of the company 's solvency position, although there is a decrease and an increase in the solvency ratio, but the changes are not so significant or can be said to be relatively stable. This could indicate that the company 's financial performance is good enough to settle its debts - debts. Condition when viewed from the position of company activity , fixed asset turnover and working capital turnover continues to increase each year due to an increase in the side that tends to balance income and fixed assets. Keywords : financial performance, liquidity position, solvency, activity position. 
PENERAPAN SISTEM PEMBELIAN DALAM KAITANNYA DENGAN SISTEM PENGELUARAN KAS TERHADAP EFEKTIVITAS PENGENDALIAN INTERN (Studi Kasus pada PT. Bogor Raya Development) ., Jeffry
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.315

Abstract

Purchase transactions generally can be grouped into two, namely the purchase of local and import purchases. Purchase is a purchase from a local supplier in the country, while the import is a purchase from suppliers abroad. In making a purchase of goods at each company, the system of purchase accounting required in the purchase transaction. If the system of purchase does not or not properly controlled, then the company will be instability in the running of day-to-day operations. Purchase system set up ways to do all that is required by the purchase of the company. This system starts from the needs of a goods purchased goods until received.Goal of this research is to evaluate the system of purchase in connection with cash expenditure on service company. Evaluation conducted to determine whether the system is implemented in the purchase of the company is already a minimum of opportunity for cheating to make the purchase, from the goods are required to be purchased with the goods received. In addition, the authors also evaluate how the procedure of cash to pay suppliers in the company can be and avoid cheating. Research conducted by the author is in the PT. Bogor Raya Development, located in Bogor. PT. Bogor Raya Development is a company that functions as a Property Services, Golf Club, Sports Club, and the Event Organizer and the Hotel & Resort.Results of research indicate that the internal control system to the purchase and expenditure of cash on PT. Bogor Raya Development has not been good enough, there are still opportunities to go on cheating the system. Opportunities do cheating can be seen from a company function of purchase with the function of the receipt. In addition, in the accounting and finance, there is waste that is done, print the document, namely the Bank Exit three copies, and two duplicate the same stored in the same department. This is a waste because it is required to print a form that does not cost cheapThe evaluation in this research shows there are some things that do not apply to the PT. Bogor Raya Development, the system does not run the procedure is not written so that sometimes can make employees who are confused whether to go in the responsibility or not. In addition, the supervision of the goods that came has not been effective because it does not separated function of purchase and receipt of goods. Supervision of goods in the warehouse also has not been effective because it held by employees of the purchase. Written procedures that will be easier for employees to know the duties and responsibilities, in addition to the cash expenditure on the system there is waste to form Bank Exit. Thus the internal control system of purchase and cash expenditures can run effectively.Keywords: system purchases, cash expenditures, and internal control 
PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK ., Waluyo
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.321

Abstract

The role of taxes in National Revenue and Expenses Budget  continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax RevenueObject in this research is the Tax Service Office Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination,   Realization of Tax Arrears Disbursement, Amount  of Tax Arrears; Realization and Target of Tax Revenue for Income Tax, Value Added Taxes and / Sales Tax on Luxury Goods issued by the Tax Service Office.The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue.Keywords: Tax Examination, Tax Billing, Tax Revenue 
EVALUASI ATAS PENERAPAN SISTEM AKUNTANSI SATUAN KERJA PENGELOLA KEUANGAN DAERAH PEMERINTAH KOTA BOGOR (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah) ., Jeffry
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.317

Abstract

Aim from this research has explained how far regulation that applied by city government in Bogor, explain how far accounting system applications SKPKD in city government in Bogor ,  and explain financial statement presentation in city government in Bogor. Research method that used case study method.  This method covers activity that done with hold direct research to location to gets data that need to relate to problem that canvassed. Research is done Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Daerah Kota Bogor. From research result that done, that city government bogor in the year 2007 apply Permendagri number 13 year 2006.  Then setting accountancy wisdom in city local government bogor appointed in number mayor regulation 26 year 2008 that published on 25 novembers 2008 about system and region finance accounting procedure.  City local government finance accounting system bogor comprehensively apply cash inflow accounting procedure, money supply expenditure accounting procedure, perosedur asset accountancy, with accounting procedure besides money supply. Financial statement presentation event, city government financial statement bogor fulfil Standard Government Accountancy as that regulated in PP number 24 year 2005. Evaluation result in this research that city government region finance manager work unit accounting system bogor as according to Permendagri number 13 year 2006 then done to setting accountancy wisdom that regulated in number mayor regulation 26 year 2008.  Even if happen slowness in regional leader regulation publication but system and region finance accounting procedure based on Permendagri number 13 year 2006 permanent applied at the (time) of regional leader regulation arrangement current.Keyword: accounting system, ministry of home affairs regulation (Permendagri) 
ANALISA HARGA EMAS TERHADAP PENDAPATAN SEWA MODAL PERIODE 2008 – 2010 PADA PERUM PEGADAIAN CABANG BLOK A JAKARTA Manullang, Asna
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.318

Abstract

Gold price analysis of revenue capital lease period 2008 – 2010 in a block branch pawnshop Jakarta. The gold price used in the pawnshop branches Blok. A always be corrected in accordance with development of the gold price in the market so that the rice and fall of the price of gold will have a positive impact on the rental income of capital . Rise and fall of the price of gold will continue to be a concern especially with the mortgage capital rental rates will affect the rental income of capital, The result of the correlation analysis with SPSS above it is evident that the relationship / correlation between the price of gold with a capital of 0.377 rental income, but the relationship between the two variables is low. While the directions do show positive (positive r) which means that the higher the price of gold, the higher the capital rental income to be earned.Keyword. gold price. capital lease revenue 

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