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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 245 Documents

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ANALISIS KINERJA KEUANGAN BADAN USAHA MILIK NEGARA(BUMN) PASCA PRIVATISASI Abubakar Arif; Husein Ukassa
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 1 (2010): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research was aimed to know the financial's performance of state company (BUMN) before and after privatized, so that it could be known whether privatizes was the right solution to fix BUMN'S perfonnance. This observational data acquired from BUMN's corporate which was privatized upon year 2002 by Initial Public Offering's methods (IPO), the firms among those were PT. Kimia Farma Tbk. , PT. Indofarma Thk. , PT. Tambang Batubara Bukit Asam Tbk. , and PT. Perusahaan Gas Negara Thk The sample on this research was the financial performance of BUMN's corporate which was privatized with time interval of three years (period) before and after privatizes. The financial performance measured by eight indicators, that amongst those: Return On Equity (ROE), Return On Investment (ROI), Cash Ratio, Collection Periods, Inventory Turn Over, Full scale Revaluation Turn Over, Equities Totaled ratio to Full Scale Revaluation. The analysis's method data that is utilized is one sample ofKolmogrov Smirnov, and Paired Samples Test. The results of the analysis found that BUMN's financial performance which privatized by IPO method was not made much progress, even some indicator of finance's performance decreased. It even bastioned by yielding hypothesizing examination that shows that there were not differentiate and poor relationship in finance's performance before and after privatized. However, privatizes is supposed to not only aims to close deficit RAPBN, but in long-term the managements of corporate performance shall get to show openness, independence, naturalness, and accountabilities to reach good corporate governance. Nevertheless, in world trade there are just a firm that have good performance will gets to pull investor candidate to imbed its capital

RELEVANSI NILAI KONSERVATISME BESERTA BEBERAPA FAKTOR YANG MEMPENGARUIII Etty Murwaningsari; Ardhy Puma Caesa Nugraha
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 1 (2010): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to examine the effect of ownership structure, debt covenant, political cost, growth, and earning management on conservatism, and to examine their effect on thefirm's market value. This research uses secondary data obtained from purposive random sampling. The data sample consists of 50 manufacturing firm between the year 2005-2007. However, from the outlier test, only 103 firm-year can be processedfurther using Structural Equation Model (SEM). This research results suggest that there is a significant effect of earning management on conservatism. Whilst ownership structure, debt covenant, political cost, and growth don't seem to have significant effects on conservatism. There is also no significant relationship between conservatism andfirm's market value.

ASIMETRI INFORMASI MEMODERASI BEBAN PAJAK TANGGUHAN DAN MANAJEMEN LABA Sistya Rachmawati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 1 (2010): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to ident6 the direct and indirect influences of deffered tax expense toward earning management which is moderated by asymmetry Information. This research examines 50 manufacturing companies listed in Jakarta Stock Exchange and issues auditedfinancial statement since 2004-2006. The statistical method used to test the hypothesis is Multiple Regression Model. The empirical result of this research indicates that deffered tax expense has influence to Earning Management. Test results suggest that by using the Multiple regression analysis, deffered tax expense have a direct positive significant influences to earning management, while asymmetry information have no significant influences toearning management. The control variable Cash Flow operation have positive significant influence toEarning Management, while size and growth has no significant influence Earning Management.

PERHITUNGAN HARGA POKOK PRODUKSI : SEBUAH ANALISIS PERBANDINGAN ANTARA METODE FULL COSTING DENGAN ACTIVITY BASED COSTING SYSTEM PADA PT. "Y" Muhadi Muhadi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 1 (2010): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

In general, every company wants to exist in its business although there are many competiiors to attract both home markets and overseas markets. To face the competition, the company needs to have the right action in implementing its managerial functions, i.e. by changing the production process through automatization enhancement in order to press its selling price. As a result, the company will be able to compete and to attract more markets. A good efficiency, productivity and effectivity of production process will make a low selling price and a quality product. It can be implemented if there is a management or costing system which can arrange that process. One of the concepts supporting the new cost management is Activity Based Costing System as a supplement of the old cost accounting system. The research method used is a descriptive research method. The descriptive research method is a research which aims at making a description of material systematically, factually, and accurately concerning facts and characteristics of the research population to know the comparison between Full Costing Methodology and Activity Based Costing System. Obviously, there is a difference in cost production that influences the determination of selling price. Thus, the determination of selling price resulting in profits acquired is also different.

PENERAPAN DAN IMPLEMENTASI ANGGARAN BERBASIS KINERJA Isti'anah Isti'anah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 1 (2010): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Good governance is an effort to change government behavior to be professional, accountability, and participation. Reform of the budget system is needed to support good governance. The Performance Based Budgeting obligates each ministry or agency reconstructs clearly about mission, vision and strategy.

PENGARUH PENGETAHUAN PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei atas WP-OP PBB di KPP Pratama Jakarta Pasar Rebo) Nazmel Nazir
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.

RELEVANSI NILAI INFORMASI AKUNTANSI DI BURSA EFEK INDONESIA Susi Dwimulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research is designed to examine the value relevance of accounting information at Indonesian Stock Exchange for 2003-2007. Research samples were selected from all of emitent listing in Indonesian Stock Exchange from 2003 — 2007. For hypotesis testing were used Francis and Schipper, and Brown model. There were two multiple regression equation. The research sample are all listed companies at Indonesian Stock Exchange for 2003-2007 that had publised financial statements at December 31. Based on E-Views program, it was found first cross sectional regression : p-value 0,00 and average R2 0,5637, it means that there was strong relationship between fair value of companies and its book value. The second regression was found that p-value 0,00 and average R2 0,8458, it means that there was strong relationship between book value equity of companies and its operating income. Based on statistical calculation, it was concluded that value relevance of accounting information was very important for investor and creditor for their decision.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INITIAL RETURN PADA PENAWARAN PERDANA SAHAM DI BURSA EFEK INDONESIA SAAT KRISIS FINANSIAL GLOBAL PERIODE 2006-2008 Abubakar Arif; Febrina Nur Isnidya
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This objective of the research is to analyze influence of Initial Return on global financial crisis period in the period 2006-2008, obtained from non-financial information and financial support for taken into consideration in decisions to invest in companies that do an IPO on the Indonesia Stock Exchange. Tests conducted on 45 companies that went public in the year 2006-2008 in the Indonesia stock exchange, the sample selection method sampling purposive. The main issues underlying this research is to determine the influence of company size, earnings per share, price earning ratio, the level of leverage, return on total assets, the percentage of old shareholders, auditor reputation and the reputation of underwriters, the initial period of return on the global financial crisis. The results showed that simultaneous testing of a significant effect between the independent variables both financial and non financial measures consist of the company, earnings per share, price earning ratio, the level of leverage, return on total assets, the percentage of old shareholders, auditor reputation, and underwriter's reputation with its dependent variable is initial return on the global financial crisis period of 2006-2008. While on a partial test of financial information variable earnings per share which is partially a significant effect on initial returns, and on non-financial information that affects a significant is auditor reputation ofthe initial return.

ANALISIS PENGARUH BOOK VALUE, ECONOMIC VALUE ADDED, DAN INTELLECTUAL CAPITAL TERHADAP MARKET VALUE PERUSAHAAN (STUDI PADA EMITEN NON PERBANKAN DALAM INDEKS LQ-45) Wibowo Wibowo; Mailani Mailani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to know the effect of book value, economic value added and intellectual capital on the maket value offirms. This research added variables of book value, EVA, and intellectual capital same as Huang & Wang (2008) had been done in their research. Purposive sampling method was used in taking research samples, and the periods of this research were from 2005 to 2008. 101 non banking firms in LQ-45 indexes from 2005 to 2008 were used as samples in this research. The results of this research showed that book value has significant influence on the market value offirms. EVA has significant influence on market value in first model of this research but it becomes no significant influence on market value of firm in second model of this research after adding intellectual capital. Moreover, this research also found that intellectual capital provides incremental information for the evaluation of stocks (market value).

ANALISIS PERSEPSI DOSEN TENTANG PENGARUH KECERDASAN SUMBER DAYA MANUSIA TERHADAP KINERJA PERUSAHAAN Slamet Wiyono
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This is an exploration research. The research aims to know lecturer perception of Economic Faculty University about the effect of SQ/EQ/iq to performance of organisation/institution. The other objective of the research is finding dominant factor influenced performance ofthe institution. The research used Kruskal Wallis Test to test hypothesis with alpha 0,05 . The result of this research showed there were no significant perception of 14 variables had been examined. It means there was no differentiation perception ofthe respondents. The other result of the research showed the three dominant factor that influenced performance of organisation are SQ factor: honesty with mean 2,-35, EQ factor: emphaty with mean 2,45, and IQfactor :creativity with mean 2,45.

Page 5 of 25 | Total Record : 245

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Moh Shidqon

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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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Dki jakarta

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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