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Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik

jipak
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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 253 Documents

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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

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

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

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

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

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.

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

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.

Pengungkapan Korporasi dan Keterkaitannya dengan Informasi Lingkungan (Environmental Disclossure): Survei pada Perusahaan Publik di Bursa Efek Indoensia (BEI) tahun 2000 Bambang Sudaryono
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 2 (2008): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The research based on random data from 68 listed company in Jakarta StockExchange in 2000. There are 25 company reported information about environment and the others did not report enviornment disclossure. The objective of the research is to know how listed company in JSX reported voluntary disclossure and how did listed company report mandatory enviornmental disclosssure. The research used univariat test for comparig mandatory disclossure and voluntary disclossure used by listed company in Jakarta Stock Exchange. The result of the research is the listed company reported voluntary enviromental disclossure more informatif than listed company reported mandatory environmental diclossure in financial statements. The other results of the result is more complete items reported in mandatory disclossure more informatif environmental data reported by listed company.

MEKANISME CORPORATE GOVERNANCE DALAM PERUSAHAAN YANG MENGALAMI PERMASALAHAN KEUANGAN Christina Dwi Astuti; Fajar Eka Yuniarto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 2 (2008): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is analyzing the influence of Corporate Governance mechanism to the probability of financial distressed firms and the difference influence of Corporate Governance' structure between financially and non financially distressed firms in manufacturing companies listed at Indonesia Stock Exchange in 2004 - 2006. This research data obtained 148 companies, in which is consisted of 55 financially distressed firms and 93 non financially distressed firms using judgment purposive sampling method. Bya= 5%, this research using Logistic Test and Mann-Whitney Test and One sample T -test to analyze the hypothesis. The result shows that the board of commisioner, board of directors, audit committee, independent commissaries, turnover of directors, institutional ownership, and total asset doesn't have influence to probability of financially distressed firms. Meanwhile to see the difference Corporate Governance structure between financially distressed firm and non financially distressed firm shows that only the size of board directors has significant difference between two groups.

ANALISIS KEMAMPUAN LABA, PIUTANG, PERSEDIAAN, BIAYA ADMINISTRASI & PENJUALAN, DAN RASIO LABA KOTOR TERHADAP PENJUALAN DALAM MEMPREDIKSI LABA Abubakar Arif; Eka Rudiyaningsih
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 2 (2008): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This thesis is to examine capability of net income, account receivable, inventory, operating expense and gross profit margin ratio to sales in predict of net income to the next year. Financial information is getting from financial statement of 35 manufacture companies that listed in Bursa Efek Jakarta (BEJ) of the year 2004-2006. Analized of data using Multiple Regression Analysis. The result of this research is to feature of net income, account receivable, operating expense and gross profit margin ratio to profitable in predict of net income of the next year. Partially, only net income that have significant influence to net income of the next year.

PEMANFAATAN INFORMATION & COMMUNIACTION TECHNOLOGY(ICT) PADA PERUSAHAAN DAN INSTANSI PEMERINTAH DALAM RANGKA PENINGKATAN KUALITAS PUBLIC SERVICES Wibowo Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 2 (2008): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The government and the company are agents which provides services should improve the quality of delivering their services. For winning competition, a company should have strategies/methods how to make client or customers interested in services delivered. Government institution should improve quality of services, so citizens will appreciate to government institution and would contribute in development process. How did they do? Adopted and implemented information & technology communication is one of the answer. Based on experience in many countries and companies are the evidences of the usefulness of implementation of ICT

Page 3 of 26 | Total Record : 253

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Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

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+6281574360223

Journal Mail Official
jipak@trisakti.ac.id

Editorial Address
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

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official jipak@trisakti.ac.id

Editorial Address 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

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jipak@trisakti.ac.id

Editorial Address
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

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA