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PERMANA
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
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Articles 14 Documents
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Search results for , issue "Vol 4, No 2 (2013): Februari" : 14 Documents clear
KINERJA KEUANGAN KPRI ADHY KARYA DI KABUPATEN BREBES DITINJAU DARI RASIO LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS Purwanto, Medi Tri
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

This study aims to determine the financial performance of KPRI Adhy Karya inKabupaten Brebes in 2008 - 2010 based on analysis of the liquidity ratio, solvency, and profitability ratios. Data analysis in this study uses : quantitative analysis techniques that illustrate the financial performance KPRI Adhy Karya Kabupaten Brebes with liquidity ratios, solvency ratios, and profitability ratios. The results showed that the measurement of financial performance KPRI Adhy Karya Kabupaten Brebes less well expressed. This is evident from their own capital profitability in the classification is quite good, so it can be stated that the performance of the work Adhy KPRI Brebes to generate profits from its own capital is quite good . Profitability ratios during the period 2008 to 2010 were classified as very good, so it can be stated that the performance of cooperatives both in generating profits from every revenue received for each period. Liquidity ratios are classified under unfavorable conditions during the period 2008-2010 due to liquidity ratios are too high. This may imply that the amount of current assets over current liabilities are too high, thus indicating that the performance of co-operatives in the use of the current assets. Solvency of cooperative performance is expressed in the classification that is not good, because the ratio is too high during the period 2008-2010. This may imply that the cooperative has not been able to put forth maximum owned assets and the ratio of equity capital to debt classified in the unfavorable conditions. Numbers indicate the ratio is too high not to maximize the use of cooperative equity in operations optimally. The implications of this research work is KPRI Adhy Karya Kabupaten Brebes to better maximize the use of current assets to current assets that are not too high compared to the total current debt . Way to do them with more debt in order to improve the management of accounts receivable amount is not too big and not cooperative because of bad debt losses . In addition it should be more cooperative arrange the smooth sale of inventory that is not excessive amount of inventory as well as the cooperative should be able to use the cash held for the benefit for cooperative activities, for example, invested in certain assets so as to obtain benefits and maximize the use of fixed assets and equity that the proportion of the total capital and assets against total debt is not too large. Way to do is to add or commercialize the use of assets in the operational activities of cooperatives in order to better benefit the cooperative. Activities to do such as the inclusion of others participating in the cooperative or other business which the cooperative can provide benefits to the cooperative level. Keywords : Financial Ratios , Financial Performance.
Etika, Etos Kerja dan Sikap Professional dalam Bisnis Subroto, Setyowati
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

In carrying outactivitiesin various fields, especially in the business world, ethics, work ethic and professional attitude is a series that can not be separated from one another. Therefore, abusiness must be ableto beprofessional, to understand the principles ofethicsand always have awork ethic. Keywords: Ethics, Work Ethics and Professional Attitude
PBB–P2 DIALIHKAN SECARA BERTAHAP DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH Sulistyani, Tri
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

Land and Building Tax (PBB) is a state tax imposed on the land and or buildings. Under Article 185 of Law No.. 28 of 2009 on Regional Taxes and Levies, since January 1, 2010, the management of land and building tax Rural and Urban Sector (PBB P-2) was transferred from central government to local governments, or from previously classified as central taxes to the local tax . The transfer of the management of PBB-P2 throughout the county / city begin no later than January 1, 2014. The transfer of the management of land and building tax Rural and Urban Sector (PBB-P2) is done in stages. With this transfer, all income from the PBB-P2 (100%) will go into local government. Keywords: Tax on Land and Building Rural and Urban Sector
MEKANISME PENENTUAN HARGA: PERSPEKTIF EKONOMI SYARIAH ., Amirah
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.808 KB)

Abstract

Marketmechanismsisanexchange of goodsandservices and have beengoing on since thebeginningof humancivilization. The importance ofthe marketin Islamcan not be separatedfrom thefunctioning of the marketasan arena forthe sale and purchaseof physicalactivity, butthe rules, normsandissues related tothe market, one of which isthe determination ofthe price. In the concept ofshariaeconomics, determination of priceis doneby consensusbetweensellersandbuyers. In contrasttoconventional economicbargainingdonebythe strengthandability ofeach partyto argue.The basic assumptionused inthis conceptnotonlyto maximizeprofitsorincreasewealthper se,asthere isthe underlying assumptioninthe conventionaleconomy, butmusthave theintentionto help each other, andfacilitatebetween thetwo sides. Interventioncan be doneduring thedetermination of priceconcernsandprotectthe interests ofsociety at large, andthere is noinjured party. Keywords: Price, sharia economic
Mekanimse Tata Kelola yang Ada Di Perusahaandan Pengarunya TerhadapKinerja Perusahaan yang Mmemiliki Struktur Kepemilikan yang Berbeda dalam Keadaan Ekonomi yang Tidak Menentu Astuti, Neni
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.267 KB)

Abstract

This article examines the relationships among ownership structure, firm risk, economic uncertainty, and governance mechanisms. Governance mechanisms, play the role of reducing opportunistic behavior by either shareholders with controlling interest in the company or manajemen in a company with dispersed shareholding, to undertake financing, investment decisions that benefit their interests, while adversely affecting those of other shareholders, especially those with minority interests (in the case of controlling shareholders); and all stakeholders, including shareholders,creditors among others (agency costs). Under conditions of economic uncertainty, given similar governance mechanisms, firms with controlling interests that takes the form of families or family groups, are shown to be more vulnerable to opportunistic behavior than firms with other forms of ownership structure. This happens to be the case even if such firms are listed on capital markets, since the proportion of shares listed is more often than not, small, which is intended to ensure that though such firms are obliged to abide by information disclosure requirements at a regular basic which is one form of corporate governance, those with controlling retain their clout in determining key financing, investment, and even dividend policies. To that end, the short paper recommends regulatory authorities to impose more stringent corporate governance requirements during conditions of economic adversity for firms that have controlling interests that take the form of families or family groups, private interest groups driven entirely by profit motives and even state owned enterprises. Key Words: Economic uncertainty,capital structure, corporate governance, incentive mechanisms
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kota Tegal Sebagai Indikator Layanan Publik Faqihudin, M.
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

The purpose of this research is to: analyze financial performance Tegal local government in terms of the ratio of the area of financial independence, analyzing financial performance Tegal local government spending efficiency in terms of ratios, and analyze the financial performance of local governments in terms of Tegal, Tegal PAD effectiveness ratio. The method used in this study is that research using secondary data archival research (archival research) where the data describing past events (historical). Because this study used secondary data from the data collection techniques used is to use a search technique records or documents. Analysis of Variance calculation results Expenditure 2006 to 2010 showed a positive figure, the difference / variance approach the same from year to year . This means that local governments have taken advantage of Tegal is well on budget expenditures that have been made by the Government of Tegal is smaller than the planned budget. Analysis of the calculation results Spending Growth 2006 to 2010 was positive, although when viewed from up and down and the percentage experiencing considerable growth decline in 2010. In general, the City Government has effort Tegal Expenditure utilization in the budget is always positive growth. Efficiency Analysis of the results of calculations Expenditure Tegal from 2006 to 2010 is less than 100 per cent where the smaller the ratio, the more efficient spending, and vice versa. Budgets will be efficient if the ratio is less than 100 and vice versa. Keywords: Variance Results Expenditure, Spending Growth, Effectiveness Financing.
Karakteristik Machiavellian Dalam Profesi Akuntan Astuti, Yanti Puji
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

Tujuan dari penelitian ini sebagai aplikasi terhadap profesi akuntansi adalah: (1) untuk memberikan bukti tentang sifat Machiavellian dalam hubungannya dengan akuntan, (2) untuk menguji variabel demografi umum akuntan dalam hubungannya dengan sifat Mach, dan (3) mencatat hubungan antara sifat Mach, kepuasan kerja/karir, dan ideologi etis akuntan. Penelitian yang mengkaji karakteristik personal atau kepribadian Machiavellian menunjukkan bahwa seringkali kepribadian Machiavellian merupakan variabel yang secara signifikan mempengaruhi pilihan karier dan perilaku di tempat kerja. Penelitian ini mengajukan sejumlah research question (pertanyaan penelitian) yang mengkaji hubungan antara karakteristik machiavellian dengan karakteristik demografis akuntan, kepuasan kerja, kepuasan karier dan ideologi etika. Hasil temuan mengindikasikan bahwa secara umum, para akuntan yang berpartisipasi dalam penelitian ini secara signifikan kurang machiavellian. Di sisi lain karakteristik machiavellian yang dimiliki akuntan baik tinggi ataupun rendah tidak berpengaruh terhadap kepuasan kerja rendah dan sikap relatif etis. Hasil temuan menunjukkan bahwa dalam mencapai sukses (dalam profesi akuntansi) perilaku machiavellian tidak diijinkan, dan penyebaran standar etis diharapkan dapat mempertahankan tingkat integritas yang tinggi dalam profesi akuntan. Kata Kunci : Machiavellianism, akuntan, karateristik pribadi, kode etika akuntan, idealisme, relativisme.
PBB–P2 DIALIHKAN SECARA BERTAHAP DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH Sulistyani, Tri
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.414 KB)

Abstract

Land and Building Tax (PBB) is a state tax imposed on the land and or buildings. Under Article 185 of Law No.. 28 of 2009 on Regional Taxes and Levies, since January 1, 2010, the management of land and building tax Rural and Urban Sector (PBB P-2) was transferred from central government to local governments, or from previously classified as central taxes to the local tax . The transfer of the management of PBB-P2 throughout the county / city begin no later than January 1, 2014. The transfer of the management of land and building tax Rural and Urban Sector (PBB-P2) is done in stages. With this transfer, all income from the PBB-P2 (100%) will go into local government. Keywords: Tax on Land and Building Rural and Urban Sector
MEKANISME PENENTUAN HARGA: PERSPEKTIF EKONOMI SYARIAH ., Amirah
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.808 KB)

Abstract

Marketmechanismsisanexchange of goodsandservices and have beengoing on since thebeginningof humancivilization. The importance ofthe marketin Islamcan not be separatedfrom thefunctioning of the marketasan arena forthe sale and purchaseof physicalactivity, butthe rules, normsandissues related tothe market, one of which isthe determination ofthe price. In the concept ofshariaeconomics, determination of priceis doneby consensusbetweensellersandbuyers. In contrasttoconventional economicbargainingdonebythe strengthandability ofeach partyto argue.The basic assumptionused inthis conceptnotonlyto maximizeprofitsorincreasewealthper se,asthere isthe underlying assumptioninthe conventionaleconomy, butmusthave theintentionto help each other, andfacilitatebetween thetwo sides. Interventioncan be doneduring thedetermination of priceconcernsandprotectthe interests ofsociety at large, andthere is noinjured party. Keywords: Price, sharia economic
Mekanimse Tata Kelola yang Ada Di Perusahaandan Pengarunya TerhadapKinerja Perusahaan yang Mmemiliki Struktur Kepemilikan yang Berbeda dalam Keadaan Ekonomi yang Tidak Menentu Astuti, Neni
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.267 KB)

Abstract

This article examines the relationships among ownership structure, firm risk, economic uncertainty, and governance mechanisms. Governance mechanisms, play the role of reducing opportunistic behavior by either shareholders with controlling interest in the company or manajemen in a company with dispersed shareholding, to undertake financing, investment decisions that benefit their interests, while adversely affecting those of other shareholders, especially those with minority interests (in the case of controlling shareholders); and all stakeholders, including shareholders,creditors among others (agency costs). Under conditions of economic uncertainty, given similar governance mechanisms, firms with controlling interests that takes the form of families or family groups, are shown to be more vulnerable to opportunistic behavior than firms with other forms of ownership structure. This happens to be the case even if such firms are listed on capital markets, since the proportion of shares listed is more often than not, small, which is intended to ensure that though such firms are obliged to abide by information disclosure requirements at a regular basic which is one form of corporate governance, those with controlling retain their clout in determining key financing, investment, and even dividend policies. To that end, the short paper recommends regulatory authorities to impose more stringent corporate governance requirements during conditions of economic adversity for firms that have controlling interests that take the form of families or family groups, private interest groups driven entirely by profit motives and even state owned enterprises. Key Words: Economic uncertainty,capital structure, corporate governance, incentive mechanisms

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