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PERMANA
Published by Universitas Pancasakti Tegal
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Articles 166 Documents
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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.
PBB–P2 DIALIHKAN SECARA BERTAHAP DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH Sulistyani, Tri
PERMANA Vol 4, No 2 (2013): Februari
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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
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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
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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
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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
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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.
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
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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 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
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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.

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