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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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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. 4 No. 1 (2009): Januari" : 5 Documents clear
ANALISIS PENGARUH PENERAPAN METODE ARUS BIAYA PERSEDIAAN, NILAI PERSEDIAAN, PERPUTARAN PERSEDIAAN DAN GROSS PROFIT MARGIN TERHADAP MARKET VALUE PERUSAHAAN MANUFAKTUR TAHUN 2003 - 2006 Abubakar Arif
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 1 (2009): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2012.055 KB) | DOI: 10.25105/jipak.v4i1.4439

Abstract

The aim of this research is to find the influence of inventory cost flow methods,inventory value, inventory turnover and gross profit margin to the company market value.The research data was gathered from the annually financial report 72 manufacturercompanies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of2003 - 2006. Out of the 72 manufacturer companies, 21 companies implemented the FIFOinventory cost flow method and 51 companies implemented the average inventory cost flowmethod. These samples were chooses by applying the purposed sampling method andpooling data.The analysis was calculated by using normalization data test, classic assumptiontest consists of autocorrelation, heterocedacity and multicolinearitas. Afterwards,hypothesis test was measured by utilizing the multiple regression test followed with t testand F test also independents t test act as a support for hypothesis test.The result of this research shows that as collectively the inventory cost flowmethods, inventory value, inventory turnover and gross profit margin significantly affectedthe market value. Other while, the variables were inventory cost flow methods, inventoryturnover and gross profit margin had a less impact to the market value.
PENGARUH RASIO AKTIVITAS, RASIO PROFITABILITAS, RASIO LAVERAGE, DAN RASIO PENILAIAN TERHADAP HARGA SAHAM PERUSAHAAN FOOD AND BEVERAGE Dady Suhadi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 1 (2009): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3479.825 KB) | DOI: 10.25105/jipak.v4i1.4458

Abstract

This research is aimed at finding out how the activity ratio, profitability ratio, leverage ratio and evaluation ratio against the stock price of food and beverage manufacture industry. The research design used is correlation research in order to see the influence of the independent variable against the dependent variable with data structure using data pooling which combines data cross sections (20 food and beverage manufacture industries) and time series (2000 2005 period). Double regression method is used to answer research hypothesis by doing several tests i.e. normality test, classic assumption test (multicollinearity, autocorrelation, heterrocsedacity) and theory hypothesis test (R2 Test, Simultaneous Test, and Individual Test). The result of this analysis shows that activity ratio (inventory turnover, assets turnover) and leverage ratio (debt to equity ratio, debt to assets ratio) significantly influences the stock price of food and beverage manufacture industry, while profitability ratio (ROA) and enterprise assessment ratio (EPS and PBV) do not significantly influence the food and beverage manufacture industry.
HUBUNGAN BALANCED SCORECARD DENGAN KINERJA PERUSAHAAN BESERTA BEBERAPA FAKTOR YANG MEMPENGARUHI Etty Murwaningsari Nasser; Zulfitry Ramdan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 1 (2009): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.601 KB) | DOI: 10.25105/jipak.v4i1.4460

Abstract

The objective of this research is to examine the relation between several factors which influence balance scorecard (e.g. organization Size, Product Life Cycle, Market Position) and balance scorecard. The further investigation is to examine the relation between balance scorecard and performance with organization Size, Product Life Cycle, and Market Position as moderating variable. The research examined 20 manufacturing companies in 2007. The primary data were collected by questionairre, and the number of respondent are 20 monetary manager of manufacturing business consist of organizational size, product life cycle, market position and the usage of four perspective of balanced scorecard. Statistical test is using multiple regression and moderated regression analysis. The empirical result of this research shows that First, only market position which has significant influence to the usage of balanced scorecard. Second, the usage of balanced scorecard does not benefit for large organization to increase Organizational Performance. Third, the usage of balanced scorecard does not benefit for organization in introduction stage to increase Organizational Performance. And Finally, the usage of Balanced scorecard does not benefit for organization with strong market position to increase Organizational Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PERUSAHAAN PUBLIK Farah Margaretha; Yolla Argoeby
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 1 (2009): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.601 KB) | DOI: 10.25105/jipak.v4i1.4461

Abstract

The purpose of this research is to analyze the effect of leverage. This research was used are 100 non financial firms which listed in Indonesian Stock Exchange during 2000-2007. Independent variables from this research are firm size, asset tangibility, profitability, and firm age. Dependent variable is leverage. The analysis methods was used are multiple regression analysis. The result from this research shows that profitability has related to leverage and firm size, asset tangibility, and firm age is not related to leverage.
PENGENAAN BEA KELUAR TERHADAP BARANG EKSPOR DAN EKSPOR BARANG YANG WAJIB MENGGUNAKAN LETTER OF CREDIT (L/C) Sugianto Sugianto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 1 (2009): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1475.465 KB) | DOI: 10.25105/jipak.v4i1.4462

Abstract

For all this time the export tax of spesificly things whose taking by the government is known as export, now became out tax , the exportir of nature sources commodity, of crude palm oil (CPO) commodity and mining product, bar of tin and for coffee commodity, cocou, and rubber is one of important commodity whose giving a lot of devisa as a payment to exportactivity and must using letter of credit L/C, for raise our country devisa

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