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JOSAR (Journal of Students Academic Research)
Published by Universitas Islam Balitar Blitar
ISSN : 25028521     EISSN : 2503155     DOI : JOSAR (Journal of Students Academic Research)
Core Subject : Economy, Education, Engineering,
Economics, Econometrics & Finance Education Electrical & Electronics Engineering
JOSAR (Journal of Students Academic Research) is a national scientific journals are open to seeking innovation, creativity and novelty. The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the multidiscipline area First published in 2016 and regularly published two (2) times a year, in March and September.
Arjuna Subject : Umum - Umum
Articles 2 Documents
 1 
Search results for , issue "Vol 1 No 1: March 2016" : 2 Documents clear
FINANCIAL STATEMENTS PRESENTATION OF NON-GOVERNMENTAL ORGANIZATION: PERSPECTIVE PSAK 45 Siti Khajar Sudirman; Andi Nurwanah; Syamsu Alam
JOSAR (Journal of Students Academic Research) Vol 1 No 1: March 2016
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v1i1.1126

Abstract

This study aims to describe how the stages of preparing financial statements in non-profit organizations, referring to PSAK no. 45, to see the suitability of the statement items in each paragraph in the PSAK. The research was conducted at the PKBI NGO in South Sulawesi. The type of data used is qualitative data and the source of this research data is secondary data, namely data collected from documents and archives related to research. Data collection was carried out by observation, interviews, and documentation. While the analytical method used is descriptive analysis method, namely data analysis carried out by explaining and describing the mechanism and stages of the presentation of financial statements by the PKBI NGO South Sulawesi, referring to PSAK No. 45 on Financial Reporting of Non-Profit Organizations. The findings of this study are 1) The financial statement of non-profit organizations prepared by the PKBI South Sulawesi NGO consist of three types of reports, namely statement of financial position, activity reports, and cash flow statement in 2014 and 2015, it is in accordance with PSAK No. 45 and 2) South Sulawesi PKBI NGO has presented financial statement in accordance with PSAK No. 45. Of the twenty paragraphs regulating the financial statements of non-profit organizations, there are twelve paragraphs in accordance with the situation of the PKBI South Sulawesi NGO, namely paragraph 11, paragraph 12, paragraph 13, paragraph 14, paragraph 17, paragraph 20, paragraph 21, paragraph 22, paragraph 23, paragraph 24, paragraph 27, and paragraph 29.
THE EFFECT OF PERCEPTION AND MOTIVATION ON TAX CONCENTRATION STUDENTS 'INTEREST FOR A CAREER IN TAXATION Tenriwaru Tenriwaru; Amiruddin Amiruddin; Nurfadilah Nurfadilah
JOSAR (Journal of Students Academic Research) Vol 1 No 1: March 2016
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v1i1.1167

Abstract

This study aims to determine the effect of perceptions about taxes and student motivation for tax concentration for a career in taxation. The variables in this study are Perception (X1), Motivation (X2) and Interest (Y). This type of research used in this research is quantitative. The data collection technique is done by using a questionnaire. The population of this study was students of taxation concentration. The method used to determine the sample is purposive sampling method. Data analysis was performed using multiple linear regression analysis. The results of the research partially and simultaneously show that perception and motivation have a positive and significant effect on student interest in tax concentration for a career in taxation.

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