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Contact Name
Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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+6281574360223
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jipak@trisakti.ac.id
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Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id
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INDONESIA
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Published by Universitas Trisakti
ISSN : 19077769     EISSN : 26856441     DOI : 10.25105/jipak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are originality, novelty, proper research method, and giving a real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search, or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2007): Juli" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI KONSERVATIF Hasnawati Hasnawati; Christina Dwi Astuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1756.184 KB) | DOI: 10.25105/jipak.v2i2.4428

Abstract

This study analyzed about factors (ownership structure, debt covenant hypothesis, political cost hypothesis, growth and earnings management) that effect in choosing the conservatism of accounting method. In this study, conservatism is proxies by using minimum has two categories: 1)using average method in valuation of inventories, 2)using double declining balance method in depreciation of fixed assets, 3) using double declining balance method in amortization of intangible assets, and 4) research and development recognized as cost in current period. The object of this study is manufacturing and service companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2002 - 2005 using purposive judgment sampling. Hypothesis test of this study using logistic regression method witha= 5% revealed that none of those factors effect in choosing conservatism of accounting method
ANALISIS PENGARUH ECONOMIC VALUE ADDED TERHADAP MARKET VALUE ADDED PADA 20 EMITEN TERAKTIF DI BURSA EFEK JAKARTA PERIODE 2001 2005 Wibowo Wibowo; Koes A Windyarti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1952.939 KB) | DOI: 10.25105/jipak.v2i2.4430

Abstract

Generally, the purposes of company are for increasing the profit and creating shareholders wealth. Economic Value Added is a system which suitable to measure economic profitability of the company, that state the wealthy only can create if the company can fulfill all of the operating cost and cost of capital. The objectives of composing this thesis to get the empirical illustration about Economic Value Added (EVA), Market Value Added (MVA), and to know the impact Economic Value Added toward Market Value Added on 20 companies listed in Jakarta Stock Exchange (JSX) which perform the most active stock period 2001 until 2005. These data researches get from secondary data with purposive random sampling method, such as Jakarta Stock Exchange (JSX) Statistics and Indonesian Capital Market Directory (ICMD). In this thesis, the research design used is correlation descriptive method which EVA treated as independent variable and MVA as dependent variable. The conclusion is that EVA has increased every year as MVA during 2001-2003, but in 2004- 2005 the MVA has decreased, and moreover. EVA was positively influencing MVA but least significant on 20 companies that have most active stock listed in Jakarta Stock Exchange (JSX).
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE DEPRESIASI UNTUK AKTIVA TETAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA Muhammad Nuryatno; Nazmel Nazir; Ramaditya Adinugraha
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1167.099 KB) | DOI: 10.25105/jipak.v2i2.4431

Abstract

The objective of this thesis is to identify the influence of firm's size, leverage ratio, and accounting ROA to the depreciation method selection for plant assets in manufacturing companies listed in Jakarta Stock Exchange. The dependent variabel in this research is depreciation method selection, which is measured by nominal scale, while, the independent variables consists firm's size, leverage ratio, and accounting ROA is measured by metric scale. The data in this research includes 55 manufacturing companies which were selected by using a purposive judgement sampling in the period of 2002 until 2005. The method used in this research are normality test, classic assumption, and hypotheses test by using logistic regression analysis. The result of this research is that at the alpha rate of 5%, each of the independent variables -including firm's size, leverage ratio, and ROA- do not have significant influences to the depreciation method selection for plant assets in the manufacturing companies listed in Jakarta Stock Exchange. Meanwhile, a simultaneous test performed to theese three independent variables doesn't show a result of significant influence to the depreciation method selection for plant assets in those companies neither.
KETENTUAN TENTANG PPN DAN PPnBM PADA PERUSAHAAN PERTAMBANGAN UMUM DAN PERTAMBANGAN MINYAK, GAS BUMI SEBAGAI PEMUNGUT PAJAK Lukman Hakim Nasution
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.918 KB) | DOI: 10.25105/jipak.v2i2.4432

Abstract

Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan Atas Barang Mewah (PPnBM) adalah Undang-undang Nomor 8 Tahun 1983 sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang Nomor 18 Tahun 2000 yang berlaku sejak 1 Januari 2001. Sejak pertama kali diundangkan memang Undang-undang ini sudah jadi pertentangan karena umumnya perusahaan yang bergerak sebagai perusahaan pertambangan umum dan pertambangan minyak dan gas bumi apakah wajib mengikutnya ataukah tidak. Hal itu disebabkan sudah sejak lama Pertamina yang merupakan perusahaan negara mendominasi segala keperluan pemerintah mengenai pertambangan. Jadi kembali ke Pertamina apakah kewajiban PPN dan PPnBM atau juga PPh dan pajak-pajak lain wajib diikuti atau bagaimana kalau pertamina. Selain daripada itu tulisan ini berusaha mengungkapkan betapa sebenarnya kewajiban-kewajiban yang harus dilakukan oleh perusahaan pertambangan umum seandainya pertamina tidak ikut campur. 
PERSEPSI MAHASISWA TENTANG PENGARUH KECERDASAN TERHADAP LABA PERUSAHAAN Slamet Wiyono
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (955.65 KB) | DOI: 10.25105/jipak.v2i2.4433

Abstract

Abstract

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