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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. 3 No. 1 (2008): Januari" : 5 Documents clear
ANALISIS PEMECAHAN SAHAM (STOCK SPLIT): DAMPAKNYA TERHADAP LIKUIDITAS PERDAGANGAN SAHAM DAN PENDAPATAN PERUSAHAAN PUBLIK DI INDONESIA Susi Dwimulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 1 (2008): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.629 KB) | DOI: 10.25105/jipak.v3i1.4434

Abstract

This research is designed to examine the stock split in Indonesia Capital Market. We want to get empirical evidence the relationship and the effect of stock market price and frequency of stock trading to stock split actions. We also want to know the defferences of frequency of stock trading and companies operating income, before and after stock split. Research samples were selected using purposive (judgement) sampling method among listed company in Jakarta Stocks Exchange (JSX) and ninety two companies could meet as research sample, where they are the company that listed from 2000 - 2006. Afterwards this samples classified into fourty six stock splitter companies and fourty six non stock splitter companies. Before hypothesis test, normality data test using one sample Kolmogorov Smirnov test to determine whether the data were normal or not, multicolinearity test to determine whether discovered relationship among independent variables and outocorelation test to examine the correlation error between period. The hypothesis test are tested using the logistic regression to see weather the stock market price and frequency of stock trading have significant influence to the stock split, and using the paired sample t test to compare the fourty six stock splitter companies have the increasing frequency of stock trading and operating income, before and after stock split. The result of the logistic regression showed that stock market price influence stock split but the frequency of stock trading did not. The result of paired t-test showed that there had no increasing frequency of stock trading and operating income before and after stock split.
PERAMALAN PERUSAHAAN PERUSAHAAN TARGET TAKE OVER DENGAN PENDEKATAN TOBIN'S Q DAN ANALISIS DISKRIMINAN DI PASAR MODAL INDONESIA TAHUN 2005 Hotman T Pohan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 1 (2008): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3499.107 KB) | DOI: 10.25105/jipak.v3i1.4435

Abstract

This research is designed to examine Tobin'Q Model and Discrimirnant Anal;ysis for implelementating in take over process or aquisition. We want to get empirical evidence the application of the Tobin'Q Model and Discriminant Analysis models in take over process in Jakarta Stock Exchange during 2005. The result of this research are ROE has significant differenctiation at level 0,05 so this ratio to be paid attention, in level 0,01 D/E is significant, but PER is not significant. Discriminrant Model that resulted of the research is Z = -0,036 + 0,22 ROE, and the model could use as guidance for aquisition.
PENGARUH WORKING CAPITAL, FIXED FINANCIAL ASSETS, FINANCIAL DEBT , DAN FIRM SIZE TERHADAP PROFITABILITAS Farah Margaretha; Nina Adriani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 1 (2008): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.082 KB) | DOI: 10.25105/jipak.v3i1.4436

Abstract

The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005. Data analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used in this research are working capital, fixed financial assets, financial debt and firm size and the dependent variable is profitability. Based on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability. The implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.
OPTIMALISASI PERAN DANA BAGI HASIL (DBH) DALAM PEMBANGUNAN DAERAH Isti'anah Isti'anah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 1 (2008): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2282.346 KB) | DOI: 10.25105/jipak.v3i1.4437

Abstract

The implementation of fiscal balance policy has been done through budgetallocation for the local governments, include balance fund. The fiscal balance policy would reduce imbalance fund resources between central and local governments and to lessen fiscal gap among local governments as well. One of the fiscal balance components is revenue sharing. Problems often arising in delivering revenue sharing mechanism are the implementation of quarter periodical that are not on time. As consequence, it would disturb planning system of development in regions.
MEKANISME PENJALURAN DALAM EKSPIR DAN IMPOR Sugianto Sugianto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 1 (2008): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.26 KB) | DOI: 10.25105/jipak.v3i1.4438

Abstract

In the mechanism of channel activity Export and Import, If Red Channel, Green Channel, Yellow Channel and MITA is one way to prohibition of the entering at the dangerous merchandising and the minimize the numerous of smuggle. Make to a service system in custom office without intervention for the user custom office is low risk which name MITA Channel (Mitra Utama). The way of treating in channel at import service is the evidence of control which did the export duty to optimize income tax at the country, prohibition and the act of the smuggle at the user custom office.

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