cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. rembang,
Jawa tengah
INDONESIA
JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
ISSN : -     EISSN : -     DOI : -
Core Subject :
Arjuna Subject : -
Articles 4 Documents
 1 
Search results for , issue " Vol 3, No 01: DESEMBER 2016" : 4 Documents clear
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DI LINGKUNGAN DINAS PENDIDIKAN KABUPATEN PATI Fikri, Tazkiyatul; Istanti, Sri Layla Wahyu
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTPerformance in Government Performance Accountability (AKIP) as stipulated in Presidential Decree No. 7 The year 1999 was a picture of the level of achievement of the implementation of activities or programs or discretion in accordance targets and goals set forth in realizing the goals, objectives, vision and mission of the organization. Performance Government officials in the Environment Department of Education is influenced by several factors, both related to labor itself as well as those related to the environment either governmental or formal organization in this case non-formal schools and organizations such as early childhood education and courses. Variables money used in this study is budgeting participation, leadership style and organizational commitment. The population of the whole entire Structural Echelon III and IV in the Environmental Education Office of Pati number of 41 respondents. From the test results showed that seluru statement instrument valid and reliable. Hypothesis test results showed that budget participation, leadership style and organizational commitment significant positive effect on the environmental performance of the government apparatus in Pati District Education Office.Keywords : budgeting participation, leadership styles, organizational commitment, the performance of the government apparatus
PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, PAJAK REKLAME, PAJAK PENERANGAN JALAN, PAJAK PARKIR, PAJAK GALIAN C DAN PAJAK SARANG BURUNG TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN PATI Pujihastuti, Elly Lilis; Tahwin, Muhammad
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAKSIOtonomi daerah menghendaki daerah untuk berkreasi dalam mencari sumber penerimaan yang dapat membiayai pengeluaran pemerintah daerah dalam rangka menyelenggarakan pemerintahan dan pembangunan. Pendapatan Asli Daerah (PAD) Pemerintah Kabupaten Pati yang terdiri dari pendapatan pajak daerah, hasil retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah.Populasi dalam dalam penelitian ini adalah realisasi Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C, Pajak Sarang Burung dan Pendapatan Asli Daerah Kabupaten Pati. Periode penelitian dari tahun 2003-2014 dikarenakan pajak daerah yaitu Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung mulai diberlakukan di Kabupaten Pati mulai tahun 2003. Teknik pengumpulan data pada penelitian ini adalah menggunakan metode dokumentasi. Teknik analisis data yang digunakan adalah uji regresi linier berganda.Hasil penelitian menunjukkan bahwa variabel Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati, sedangkan variabel Pajak Reklame, Pajak Galian C dan Pajak Sarang Burung tidak terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati. Besarnya Adjusted R Square adalah 0,921 atau 92,1% berarti kemampuan variable Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung variasi variabel Pendapatan Asli Daerah sebesar 92,1%, sedangkan sisanya 7,9% dijelaskan oleh faktor yang lain yang tidak dimasukkan dalam model penelitian.Kata kunci : Pajak, Pendapatan Asli Daerah, Otonomi Daerah.
MODEL PRESTASI KERJA YANG DIPENGARUHI VARIABEL ROTASI DAN MUTASI (Studi Kasus Pada Dinas Sosial Provinsi Jawa Tengah) Rahayu, Tintin; Mohklas, Mohklas
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstractHuman resources is one of the important resources in an organization or company. Source amanusia quality day will help the smooth running of the organization and achieving goals. Quality human resources indicated by the performance achieved. It can encourage the achievement of which is the rotation and mutation. Because it can help improve the knowledge and quality of employees. This study aims to determine whether there is influence between the rotation and the mutation of the job performance of employees Social Service Central Java Province. The method used is multiple linear regression analysis with a population of 180 employees and 45 employees of the sample of the study. The results showed that rotation and mutation partially or simultaneously significant positive effect on job performance, the t value 6.516 > 1.681 with a significance level of 0.000 for the variable rotation, whereas the mutation variable t value 2.663 > 1.681 with 0.011 significance level. Simultaneous test F count 34.810 > 4.07 with a significance level of 0.000.Keywords: Rotation, Mutations and Job Performance.
MODEL PENINGKATAN NILAI PERUSAHAAN MELALUI STRUKTUR MODAL PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA Ariyanti, Rizka; Mujiyono, Mujiyono
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the increase in the value of the company through its capital structure, profitability, firm size, (Studies in Bank Go Public in Indoseia Stock Exchange 2010 -2014 )To test these variabels, the researchers use the 27 companies that went in public Indosia Stock Exchange. This type of research is explanatory research, Tehknik data collection using documentary technique. The data used in this research are secondary data from financial statetements published by banking companies during 2010 -2014 Furthermore, the data collected was analyzed quantitatively by using multiple regression using Eviews program version 8.1The result showed that the variables Size does not affect the DER, Profitability significantly influence the DER, While the, Firm size affect the PBV. Profitability does not affect the PBV. DER is found as not a mediating variable that strengthen the influence of Profitabiliy, Firm size, on firm value PBV banking companies listed in Indonesia Stock Exchange.Keywords: profitability,firm size, debt equity ratio and price book value.

Page 1 of 1 | Total Record : 4

 1 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021 Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021 Vol 6, No 01 (2020): Vol 6, No 01 (2020): Vol. 6, No. 01 JUNI 2020 Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020 Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019 Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019 Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018 Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018 Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017 Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017 Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016 Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016 Vol 3, No 01: DESEMBER 2016 Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015 More Issue