cover
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6221-566671
Journal Mail Official
mb@tsm.ac.id
Editorial Address
Jl.Kyai Tapa no. 20 Grogol Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
MEDIA BISNIS
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 6 Documents
Search results for , issue "Vol 5 No 2a (2013): MEDIA BISNIS" : 6 Documents clear
FASILITAS PAJAK INVESTASI BARU, TARIF EFEKTIF DAN ALIRAN MASUK FDI STUDI KOMPARATIF ANTARA INDONESIA DENGAN AFRIKA SELATAN, MALAYSIA, THAILAND DAN VIETNAM WILLIEM CHAHYA WIJAYA
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1446

Abstract

This Research is intended to make a comparative analysis of the income tax incentive that is provided by Indonesia, South Africa, Malaysia, Thailand and Vietnam and also to compare the feasibility of that incentive and the impact of that incentive to the foreign direct investment (FDI) growth. Object analysis in this research are income tax incentive, effective income tax percentage and percentage FDI to GDP. The comparative analysis method used in this research are the comparison of the income tax incentive provided by Indonesia compare with the income tax incentive provided by South Africa, Malaysia, Thailand and Vietnam. To compare the effective income tax percentage, this research use an ilustrative model that used the incentive provided by each country implemented to the model and measure the effect of that incentive to the income tax percentage in each country. Last, to make a comparison of the impact for income tax incentive to the investment especially for foreign investment, this research using the FDI growth and percentage FDI to GDP for each country. From this research, we could conclude that the income tax incentive that is implemented in Indonesia in 2007 are out of date because the other country already implemented the incentive in 2000 or 2001. And the income tax incentive implemented in Indonesia is also less eficiency in reduce the percentage income tax compared with South Afrika, Malaysia, Thailand and Vietnam.
PENGARUH KOMITMEN, MOTIVASI, KOMPLEKSITAS TUGAS DAN BUDAYA SUPORTIF TERHADAP KEPUASAN KERJA ARYA PRADIPTA
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1447

Abstract

The objective of this study is to get an empirically evidence about the affecting factors of auditor’s job satisfaction. The factors affecting are organizational commitment, professionalism commitment, motivation, task complexity, and supportive culture.Data collected through questionnaires. There 180 quesstionnaires distributed to 17 registered public accountant in DKI Jakarta as respondents. Ninety six used questionnaires used for the analysis. This data analysis was done by using multiple regression.The result of this research showed that organizational commitment, professionalism commitment, motivation, task complexity and supportive culture have effect toward auditor’s job satisfaction.
PENGARUH CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA PERUSAHAAN YANG MENDAPATKAN INDONESIA SUISTAINABILTY REPORTING AWARDS KARTINA NATALYLOVA
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1448

Abstract

This research aims to identify the influence of Good Corporate Governance, represented by public ownership, institutional ownership, board of director size, audit committee, on corporate social responsibility and corporate financial performance, and also to observe the possible influence of corporate social responsibility on corporate financial performance. This research examines 17 companies which are listed in Indonesian stock exchange (ISX) and have issued an audited financial statement for 2006-2011. The statics method use to test the hypothesis is path analysis. The result suggests that good corporate governance not influences both disclosure of corporate social responsibility and corporate financial performance and that corporate social responsibility significantly not influences corporate financial performance. There is no strong evidence to support the type of industries as an influencing factor of corporate social responsibility. Furthermore, we found that the latter condition would also apply whenwe analyze the influence nomination and remuneration committee on corporate financial performance.
PERBANDINGAN STANDAR AKUNTANSI ATAS PERTAMBANGAN BATUBARA ANTARA FASB, IFRS DAN PSAK AGUSTINNE AGUSTINNE
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1449

Abstract

Indonesia's coal mining industry is one of the management of natural resources of minerals that affect a very large source of revenue for the State that plays an important role affecting the livelihood of the community. With the rapid development of the coal mining business in Indonesia, then this sector has played an important role as more land mines and increasing monthly production of coal mining in Indonesia. Issue guidelines for the presentation and disclosure of financial statements for Publicly Listed Companies in the field of coal mining industry is in need of a framework that can be used as preparation Universal prevailing global standards. The purpose of this study was to determine how the accounting standard for asset exploration and evaluation of mineral resources of coal that is applied by the FASB, IFRS and GAAP, the accounting standards for the exploration and evaluation of mineral resources of coal are suitable to be applied in Indonesia and the problems encountered in the application of the accounting standards. After doing some research, it can be seen the difference the application of accounting standards for exploration and evaluation assets between FASB, IFRS and GAAP. Accounting standards suitable to be applied in Indonesia to exploration and evaluation assets on mineral resources of coal in Indonesia.
VARIABEL-VARIABEL YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PUBLIK SEKTOR NON KEUANGAN LINDA WIMELDA; AAN MARLINAH
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1450

Abstract

The purpose of this study is to investigate the variables affecting capital structure in non financial public companies. This studyalso have purpose to test and improve consistency of result from prior studies. The samples of this study consist of 120 data from 40 non financial companies that has been listing on Indonesia Stock Exchange for the period 2008 to 2010 by purposive sampling method. This study also use multiple regression method to investigate relation between each independent variable to capital structure. The empirical evidences from this study indicates profitability, firm size, business risk, managerial ownership, and structure of assets have influences to capital structure, but liquidity, growth opportunity, dividend, investment and institusional ownership do not have influences to capital structure.
KONTRIBUSI PAJAK SARANG BURUNG WALET TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANGKA INDUK SILVY CHRISTINA
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1451

Abstract

This research was conducted at Kantor Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah of Bangka Induk Regency. The research was based on the bird’s nest tax in comparison to domestic income of Bangka Induk Regency. The research methodology used the comparison of the target to the realization of revenue frombird’s nest tax and the contribution analysis of bird’s nest tax in comparison to domestic income of Bangka Induk Regency. In 2009 and 2010, the real collection from bird’s nest tax did not reach the target.In 2011, the revenue reached the target. The contribution amount of bird’s nest tax in comparison to the domestic income was 0.28% in 2009, 0.36% in 2010, and 0.30% in 2011. The average contribution from 2009 to 2011 was only 0.31%. It could be concluded that the bird’s nest tax could be higher in 2012 due to the tax intensification and extensification to raise the domestic income.

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