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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 3, No 1 (2012): Articles" : 5 Documents clear
ANALISIS KINERJA DINAS PASAR DALAM MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PENGELOLAAN SISTEM AKUNTANSI RETRIBUSI PASAR (Studi Empiris pada Dinas Pasar Kota Semarang) Intan Faria Rohyati; Hardi Winoto
MAKSIMUM Vol 3, No 1 (2012): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i1.1796

Abstract

The purposeof this study is to analyze the level of efficiency and effectiveness of market acceptance of retribution, to analyze the performance of the market acceptance, along with analyzing the suitability of recording and reporting on financial SKPD in the city of Semarang, Particulary Semarang Office Market with Permendagri No. 13 of 2006 and Government Regulation No. 24 of 2005.In conducting this study, the writer uses a descriptive qualitative and quantitative research design. Interview and documentation techniques to collect data. The results of the study showed that the market levy acceptance of the 2008-2012 is very effective in the amount of 100.63% and the cost is said to be efficient levied at 7.3%. And the Department of Semarang City Market has made the process of accounting records in accordance with the Regulation of the Minister of Home Affairs No. 13 of 2006 and Government Regulation No. 24 of 2005, whereas for the preparation of financial statements in accordance with the Regulation of the Minister of Home Affairs No. 13 of 2006, financial statements were prepared on time so that it can be used for user groups to Financial Statements decision.Keywords: Revenue Performance, Recording and Reporting Process Office Market Semarang.
ANALISIS KELAYAKAN DOLAR AMERIKA, EURO, DAN DINAR EMAS DALAM KONVERSI DOLAR AMERIKA SEBAGAI ALAT LINDUNG NILAI DENGAN EMAS SEBAGAI ALAT UKUR DALAM LAPORAN KEUANGAN Praditya Dewi Arumsari; Ayu Noviani Hanum
MAKSIMUM Vol 3, No 1 (2012): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i1.1797

Abstract

For this study was to analyze the potential of the Gold Dinar as a hedging tool replaces the U.S. Dollar. U.S. Dollar in recent year experienced extreme exchange rate movements so that researchers analyzed the stability of the current compared to Euro that threatening position U.S. Dollar as the worlds major currencies. Stable currency has the accuracy and reliability in an accounting information to make decisions of an organization or company. The data used in this study is secondary data by type of time series. Monthly data from 2003 antil 2012. To determine the stability of each currency, the data obtained should be free from containt of the unit root, has a normal distributed, and constant. The volatility calculation of 0.0408792 (Gold Dinar), 0.0408790 (U.S. Dollar), and 0.040540 (Euro). Volatility is a statiscal measure of the diversion returns for a given security. From the research that has been done, calculation of the Euro states have a low risk of change in value and have a steady rate. With that result, Euro can be reference currency in financial reporting.Keywords: Hedging, U.S. Dollar, Euro, Gold Dinar, Gold, Accounting Information, Financial Reporting.
ANALISIS PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA (Studi Kasus: di BPRS Artha Surya Barokah Semarang) Ayuningtyas Adiputri; Andwiani Sinarasri
MAKSIMUM Vol 3, No 1 (2012): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i1.1798

Abstract

The economic crisis a few years ago to make economic conditions in Indonesia have made great progress , so that requires leaders and company management to improve competitiveness by providing the best services for its customers in order to survive . One of the company's goal is to support their survival to earn profits . The company's main goal can be achieved if the maximum performance of the company and work well , because of the success and the success of an enterprise is the ability to generate profit and expand its business .The population in this study were clients and employees of PT . Surya Artha SRB Barokah Semarang . number of employees required sample is 45 people and the customer sample 99.88 or 100 people . The analytical method used is descriptive analysis .Results of the study is a financial ratio used is ROA , ROA and LDR . Results of this study indicate that the SRB Surya Artha Barokah Semarang from 2010 through 2012 can achieve cost effectiveness and generate optimal profits . Performance of the financial perspective shows good results even continue experiencing good growth . Results of this study indicate that explains that the market share in Semarang Barokah Surya Artha SRB increased to reach an average value of 161.88 % . Surya Artha SRB Barokah Semarang maintain competitiveness , interest rates , increasing mastery of market segments in order to meet customer needs . Surya Artha SRB Barokah Semarang start expanding operations by expanding the branch network , the development of a variety of products and services offered . It aims to improve after-sales service and provide additional benefits to our customers in order to still have the loyalty of the BPRS Artha Barokah Surya Semarang . Results of measurements describing the success ratio AETR increased efficiency , effectiveness and accuracy of the transactions conducted BPRS Artha Barokah Surya Semarang . Results of this study showed improvement indicated that employee productivity is increasing every year . This happens because in assessing the percentage of successful employee training SRB Surya Artha Barokah Semarang . Regarding the level of employee satisfaction shows the value of the overall average score of 4.03 . The figure shows the results of a good or satisfied . Keywords : financial perspective , customer perspective, internal business processes , learning and growt perspective
PENGARUH KEPATUHAN WAJIB PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA BATANG Imas Septiyani Hanifah; R. Ery Wibowo Agung S
MAKSIMUM Vol 3, No 1 (2012): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i1.1795

Abstract

One of the things that influence the most of the acceptance of income tax article 25/29corporate taxpayers is the level of tax compliance, especially in BatangPratama Tax Office. The large amount of income tax revenue of article 25/29 corporate taxpayers nothing to do with the level of tax compliance, ie whether or not the obedient corporate taxpayers in paying taxes. The purpose of this study was to determine the effect of tax compliance and tax collection on income tax receipts article 25/29 corporate taxpayers in the BatangPratamaTax Office period 2008-2012. The survey was conducted at the BatangPratamaTax Office and units of analysis are secondary data from reports of receipts of income tax article 25/29 corporate taxpayers the period 2008-2012. Regression models were used in compliance with the classical assumption test. The data analysis technique used is the technique of multiple linear regression analysis using SPSS version 16.0 The results showed that in the period of 5 (five) years ie 2008 to 2012, the amount of income tax revenue of article 25/29 corporate taxpayers in the BatangPratama Tax Office continued to increase from year to year, tax compliance and collection tax simultaneously and partially significant effect on income tax receipts article 25/29 taxpayers on BatangPratamaTax Office period 2008-2012. Keywords: Taxpayer Compliance, Tax Billing, Tax Receipts Article 25/29, the Taxpayer.
PENGARUH RASIO-RASIO KEUANGAN TERHADAP KINERJA KEUANGAN BANK SYARIAH PERIODE TAHUN 2010-2012 (STUDI KASUS PADA BPRS ARTHA SURYA BAROKAH) Nolita Dwi Arini; Fatmasari Sukesti
MAKSIMUM Vol 3, No 1 (2012): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i1.1800

Abstract

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