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PERMANA
Published by Universitas Pancasakti Tegal
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Articles 14 Documents
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Search results for , issue "Vol 5, No 1 (2013): Agustus" : 14 Documents clear
ANALISIS LABA KOTOR SEBAGAI SALAH SATU ALAT DALAM MENETAPKAN HARGA JUAL PADA PERUSAHAAN TELUR ASIN ENI JAYABREBES Purwanto, Medi Tri
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

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Abstract

The purpose of this research is: to know the methods of determining the selling price set by the company and setting the selling price set by the company. The method used is the case study company Eni Jaya regency, while the data collection methods used are surveys, interviews, questionnaires and research library. In analyzing the data using techniques seleisih gross profit, sales margin, the difference in cost of sales and net volume difference. From the analysis it can be concluded: (1) the difference shows the difference in the selling price is not profitable, which can becaused by unstable selling prices whencompared to other similar companies and the selling price is too high so as not to compete with other similar companies;(2) difference in sales volume showed an unfavorable difference, which dsebabkan by unfavorable product promotion that consumers´ purchasing power to decline to offer goods and Lack of purchasing power for goods offered; (3) the difference shows the difference in the cost of goods that are not profitable, due to rising production costs and the purchase of raw materials at a high price; (4) the difference shows the difference in the volume of goods that are not profitable, can be caused by the skillsof workers and the working hours are used effectively and efficiently; and (5) difference in the composition of sales showed a favorable difference, which may be caused by a number of products that were sold to cover products that can not be sold or sales decline. Implications: companies need to plan production budget more carefully and there needs to be consideration for production costs incurred on realization does not exceed budgeted amounts. Because of the high and low production costs also affect the high and low selling prices, so that in its pricing to compete with other companies.Keywords : Price , Profit , Selling Price Determination
Pengaruh Pengungkapan Informasi Aktivitas Sosial Perusahaan Terhadap Kinerja Keuangan Perusahaan Fanani, Baihaqi; Jalil, Mahben
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

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Abstract

The objective of this research is to examine what social activities disclosures switch with consumers andproducts, environment and energy, business partners, stockholders, communities and labors in annualfinancial report have the positive effect to development stock price. The object of this research are foodand beverage companies listed in Indonesian Stock Exchange in 2011. To know and measur therelationship between enterprise social activities disclosures with development stock price usedmultivariate regression analysis. The analysis result R value is 0.212, adjusted R²-0.313, F test value0.404 with significant degree 0.859 and t test value for every variable 1.208, -0.805, 0.608, -0.428, 0.078and 0.070 with significant degree 0.258, 0.442, 0.558, 0.679, 0.940 and 0.946. Social activitiesdisclosures switch with consumers and products, environment and energy, business partners,stockholders, communities, and labors have no significant doubt to development price stock because thesignificant degree higher than 0.05.Keywords: Social Activities Disclosures, Business Partners, Consumers and Products, Societies, Laborsand Stockholders.
HAMBATAN PEMUNGUTAN PAJAK HOTEL DAN PAJAK RESTORAN PADA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN (DPPK) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BREBES Herwinarni, Yuniarti .; ., Sunarto .
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

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Abstract

Pajak Hotel dan Restoran merupakan salah satu jenis pajak daerah tingkat II yang penangananya langsung dikelola oleh pemerintah daerah Kabupaten Brebes. Dasar Hukumnya yaitu Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130, Tambahan Lembaran Negara Republik Indonesia Nomor 5049 ). Sebagaimana beberapa kali telah mengalami perubahan sesuai dengan keputusan Bupati Brebes, yaitu terakhir diubah menurut Peraturan Daerah Kabupaten Brebes Nomor 8 tahun 2010 Tentang Pajak Daerah Kabupaten Brebes yang mengatur tentang ketentuan umum mengenai subjek pajak, objek pajak dan tarif pajaknya. Bahwa pengenaan tarif untuk Pajak Hotel dan Restoran daerah Kabupaten Brebes adalah sebesar 10% (sepuluh persen) dari jumlah pembayaran yang diterima oleh Hotel dan Restoran,atau 10% dari Dasar Pengenaan Pajak (DPP ) Hotel dan Restoran itu sendiri. Dari hasil observasi yang telah dilakukan, maka dapat ditarik kesimpulan bahwa terdapat beberapa faktor yang menjadi hambatan maupun permasalahan dalam pelaksanaan pemungutan pajak hotel dan restoran. Faktor tersebut adalah faktor internal dan faktor eksternal.
PENGARUH KOMITMEN ORGANISASI DENGAN KEPUASAN KERJA AUDITOR PEMERINTAH DENGAN KEPEMIMPINAN DAN JABATAN SEBAGAI VARIABEL INTERVENING Yuniarto, Arif Sapta
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.856 KB)

Abstract

The main object of this research is to make empirically analisys the impact leadership and organizational position toward job satisfaction, and include organizational comitment as intervening variable. The result of research is expected to give contribution due to developing the theory, especially concerned within attitude accountancy. In addition, expected to give practical contribution for organizational especially BPKP Yogyakarta office. This research have taken goverment auditor as an object in BPKP office, used stratified sampling method by questioner dissemination. Path analisys tool is used to response submitted problem formulation. Based on the result of research can see that submitted four hyphotesis of the research are rejected. The result indicated that there is significant direct effect between leadership and organizational position toward job satisfaction goverment auditor in BPKP Yogyakarta office. Variable of organizational comitment have unsignificantly influence to job satisfaction. Key words: organizational comitment, job satisfaction, leadership and organizational position.
Analysis and Design of Accounting Information Systems in order to Improve Internal Controls In Non Small Business (Micro Business Charity Muhammadiyah) In Region Tegal. ., Mulyanto
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study was to determine the accounting information system implemented by the company and the extent to which the role of accounting information systems for managers in making decisions. The data analyzed were a) the companys accounting system implemented, b) the conditions and operations, c) method of accounting system d) the elements of the accounting system. From the data it is expected that researchers know the ratio of enterprise accounting system implemented with existing theory, as it makes the design of the accounting system adapted to the condition of the company. The results of this study are the internal control system implemented by BMT can be said is still weak, because it is in the execution of his duties there are sections that hold multiple functions. Thus, one element of the system as a means of monitoring internal pengndalian still less fulfilled. The dual task lies in the provision of credit is the part that does the payment and administration. BMT is still not implement good accounting information system, it can be seen from the use of the form is still inadequate. Form or document already qualified but still there are many forms or documents that have not been used properly. Thus the form or document is not helpful to create a good information system. As one example of the inadequate forms or documents needed in the system of credit is not the presence of the card that functions the same as the identity card. Keywords: analysis, accounting information system
PRAKTIK-PRAKTIK CREATIVE ACCOUNTING Fajri, Aminul
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

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Abstract

There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or could be justified. Perceptions of creative accounting is still a thing that the pros and cons. Creative accounting is applied by the company because of some conditions, such as variations in accounting principles, in the context of the application of aggressive accounting principles (aggressive accounting), in the context of earnings management, financial reporting that really distorted (outright fraudulent financial reporting). Key words : Creative accounting, aggresive accounting, earnings management, outright fraudulent financial reporting.
NOKIA Corporation Dulu, Sekarang dan yang Akan Datang: Suatu Tinjauan Analisis Komprehensif Folatilitas Bisnis Astuti, Yanti Puji
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

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Abstract

Artikel ini merupakan suatu perhitungan analisis atas kondisi suatu perusahaan dengan menggunakan data masa lalu dan gambaran kondisi saat ini, sebagai cerminan kondisi perusahaan di masa yang akan datang. Pengujian dan pengamatan menggunakan data laporan keuangan dari Security Exchange Commission (SEC) serta survey kepuasan pelanggan. Sedangkan untuk peramalan kondisi perusahaan yang akan datang (analisis prospektif) digunakan analisis trend selama 10 tahun. Hasil pengujian analisis menunjukkan bahwa Nokia sebagai perusahaan global tidak terlepas dari masalah (manajemen strategi, manajemen keuangan, manajemen pemasaran dan manajemen produksi) selama beberapa periode setelah kondisi puncak. Akan tetapai Nokia tidak terus menjadi stuck in the middle dalam menghadapi permasalahan usaha, terbukti dengan adanya inovasi serta trend perbaikan dalam kondisi keuangan setelah melakukan beberapa kebijakan strategi perusahaan. Nokia dapat menjadi contoh bagi banyak perusahaan tentang bagaimana strategi untuk bisa bangkit dari penurunan folatilitas bisnis. Kata Kunci: Nokia, analisis strategi, analisis keuangan, analisis prospektif, folatilitas bisnis.
HAMBATAN PEMUNGUTAN PAJAK HOTEL DAN PAJAK RESTORAN PADA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN (DPPK) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BREBES Herwinarni, Yuniarti .; ., Sunarto .
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.469 KB)

Abstract

Pajak Hotel dan Restoran merupakan salah satu jenis pajak daerah tingkat II yang penangananya langsung dikelola oleh pemerintah daerah Kabupaten Brebes. Dasar Hukumnya yaitu Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130, Tambahan Lembaran Negara Republik Indonesia Nomor 5049 ). Sebagaimana beberapa kali telah mengalami perubahan sesuai dengan keputusan Bupati Brebes, yaitu terakhir diubah menurut Peraturan Daerah Kabupaten Brebes Nomor 8 tahun 2010 Tentang Pajak Daerah Kabupaten Brebes yang mengatur tentang ketentuan umum mengenai subjek pajak, objek pajak dan tarif pajaknya. Bahwa pengenaan tarif untuk Pajak Hotel dan Restoran daerah Kabupaten Brebes adalah sebesar 10% (sepuluh persen) dari jumlah pembayaran yang diterima oleh Hotel dan Restoran,atau 10% dari Dasar Pengenaan Pajak (DPP ) Hotel dan Restoran itu sendiri. Dari hasil observasi yang telah dilakukan, maka dapat ditarik kesimpulan bahwa terdapat beberapa faktor yang menjadi hambatan maupun permasalahan dalam pelaksanaan pemungutan pajak hotel dan restoran. Faktor tersebut adalah faktor internal dan faktor eksternal.
PENGARUH KOMITMEN ORGANISASI DENGAN KEPUASAN KERJA AUDITOR PEMERINTAH DENGAN KEPEMIMPINAN DAN JABATAN SEBAGAI VARIABEL INTERVENING Yuniarto, Arif Sapta
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.856 KB)

Abstract

The main object of this research is to make empirically analisys the impact leadership and organizational position toward job satisfaction, and include organizational comitment as intervening variable. The result of research is expected to give contribution due to developing the theory, especially concerned within attitude accountancy. In addition, expected to give practical contribution for organizational especially BPKP Yogyakarta office. This research have taken goverment auditor as an object in BPKP office, used stratified sampling method by questioner dissemination. Path analisys tool is used to response submitted problem formulation. Based on the result of research can see that submitted four hyphotesis of the research are rejected. The result indicated that there is significant direct effect between leadership and organizational position toward job satisfaction goverment auditor in BPKP Yogyakarta office. Variable of organizational comitment have unsignificantly influence to job satisfaction. Key words: organizational comitment, job satisfaction, leadership and organizational position.
Analysis and Design of Accounting Information Systems in order to Improve Internal Controls In Non Small Business (Micro Business Charity Muhammadiyah) In Region Tegal. ., Mulyanto
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.392 KB)

Abstract

The purpose of this study was to determine the accounting information system implemented by the company and the extent to which the role of accounting information systems for managers in making decisions. The data analyzed were a) the company's accounting system implemented, b) the conditions and operations, c) method of accounting system d) the elements of the accounting system. From the data it is expected that researchers know the ratio of enterprise accounting system implemented with existing theory, as it makes the design of the accounting system adapted to the condition of the company. The results of this study are the internal control system implemented by BMT can be said is still weak, because it is in the execution of his duties there are sections that hold multiple functions. Thus, one element of the system as a means of monitoring internal pengndalian still less fulfilled. The dual task lies in the provision of credit is the part that does the payment and administration. BMT is still not implement good accounting information system, it can be seen from the use of the form is still inadequate. Form or document already qualified but still there are many forms or documents that have not been used properly. Thus the form or document is not helpful to create a good information system. As one example of the inadequate forms or documents needed in the system of credit is not the presence of the card that functions the same as the identity card. Keywords: analysis, accounting information system

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