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INDONESIA
PERMANA
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
Education
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Articles 166 Documents
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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
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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
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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 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
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
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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.
GOOD CORPORATE GOVERNANCE (GCG) DAN PEMAHAMANNYA DI DUNIA BISNIS Raharjo, Teguh Budi
PERMANA Vol 2, No 1 (2010): Agustus
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Abstract

GCG contains among other benefits can reduce the agency cost, the cost to be borne by the shareholders from delegating authority to the management; lower cost of capital as a result of the company managed in a healthy and responsible, increase the value of company stock, and create support for stakeholders on the company Keywords : Good Corporate Govenance, agency cost
UURI NO. 42 TAHUN 2009 – PERUBAHAN KETIGA UNDANG-UNDANG PAJAK PERTAMBAHAN NILAI Sulistyani, Tri
PERMANA Vol 2, No 1 (2010): Agustus
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Abstract

Value Added Tax (VAT) is one type of tax levied by the central government and used to finance the state household. In addition, VAT is also a kind of tax which is very close to the life of our communities everyday, because almost of any goods or services purchased by the public within the price of these goods contained VAT. Law of the Republic of Indonesia No. 42 Year 2009 is the third amendment of the Law on Value Added Tax and Sales Tax on Luxury Goods in one package, which in such Act, there are some very important changes that really needs to be known by the public. Act were issued on October 15, 2009, and takes effect April 1, 2010. But until now there are still many people who don?t know about the changes that have a role in the new VAT law, which still must continue to be disseminated to the new VAT Act, so that people know about it. So if people see some things that have been stipulated in the Act in its implementation is not as it should, then the society may appeal to the parties that disadvantageous. Keywords: Value Added Tax
Pengaruh Pengungkapan Informasi Aktivitas Sosial Perusahaan Terhadap Kinerja Keuangan Perusahaan Fanani, Baihaqi; Jalil, Mahben
PERMANA Vol 5, No 1 (2013): Agustus
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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.
PENGARUH EARNINGS MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA IMPLIKASINYA TERHADAP RETURN SAHAM Sari, Inayah Adi; Haryanti, Anies Indah
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

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Abstract

This study aims to analyze the effect of earnings management and corporate governance mechanisms on the disclosure of corporate social responsibility and its implications for stock returns. The population in this study was a manufacturing company listed on the Indonesia Stock Exchange. The scope of its activities is to engage in the fishery. Samples used in this study were as many as 3 companies. Independent variable used in this study were earnings management and corporate governance mechanisms that be delegated by the composition of the board of independent directors, institutional ownership, and audit committees. While the dependent variable was stock returns. Corporate social responsibility disclosure as an intervening variable while firm size and leverage as control variables. Based on the results of multiple linear regression analysis, the study concluded that the composition of the board of independent directors and institutional ownership were not significantly positive effect, the audit committee and firm size have significant positive effect, while earnings management and leverage were significantly negative effect on the disclosure of corporate social responsibility. In addition, the research found that the disclosure of corporate social responsibility was not significantly positive effect on investor reaction was reflected in stock returns. Keyword: earnings management, corporate governance, corporate social responsibility, stock returns.
PERBEDAAN ORIENTASI KARIR ANTARA PRIA DAN WANITA : PENGARUHNYA PADA JENJANG KARIR YANG DICAPAI OLEH WANITA Hapsari, Ira Maya
PERMANA Vol 1, No 2 (2010)
Publisher : PERMANA

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Abstract

Is that true, that carrier ladder whose woman achieved was influenced by her orientation in work? When have a carrier, women state that satisfaction is number one, not a higher position in the organizational hierarchy. This article also investigated, do the carrier ladder between man and woman along the similar path? Woman, actually have a bigger barrier than man do to achieving their carrier. Those big barrier coming from the gender discrimination that have no end, which always we can find it easy in every form of organization, in every country, eventhough in the country which claim themselves put the emancipation on the top of them declaration of nation. Despite that, woman must be have a double role, in office she is a working woman, but in home, she must be a good housewife. Those little explaination, why the path of carrier ladder who along man an woman different in many ways.Keywords: carrier, gender discrimination, carrier orientation, carrier ladder

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