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INDONESIA
Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
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PENGARUH PAD, SiLPA, DAU, DAN BELANJA MODAL TERHADAP PERILAKU OPORTUNISTIK DALAM PENYUSUNAN ANGGARAN DAERAH (Studi Kasus Kabupaten/Kota di Provinsi Jawa Tengah) Ary Dwi Prasetyo, 09.05.52.0050; ., Jaeni
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

Asymmetry of information between the executive and the legislature in the budget allocation process areas, especially when budget changes will be meaningless when the legislature to use its power advantage due to the mandate of Law No.22/1999 so hard to resist the executive legislative recommendation to allocate appropriate budget preferences. Law changes. 22/1999 to Law No.32/2004 on Regional Government seeks to reduce opportunistic behavior legislature. This study aims to examine and analyze: the effect of PAD to opportunistic behavior of local budgets constituent districts / municipalities in Central Java Province, influence on opportunistic behavior SiLPA budget drafters District / town in Central Java province, influence on opportunistic behavior constituent DAU budget Regency / Cities in Central Java Province. Effect of Capital Expenditure against budget opportunistic behavior regencies / cities in Central Java Province. The data used are secondary data obtained from the Directorate General of Fiscal Balance Central Java Province. The population in this study were all regencies / cities in Central Java province during the study period in 2009-2011. Sampling technique in this study using purposive sampling method. Based on the criteria laid out the sample there were 35 districts / cities. The analysis tools are using multiple linear regression. The results of this study indicate that the revenue (PAD), the General Allocation Fund (DAU) and Capital Expenditure positive effect Opportunistic Behavior Composer Regional Budget in regencies / cities in Central Java Province. Remaining Budget Calculation (SiLPA) negatively affect the behavior of Opportunistic Drafting Budget regency / city in Central Java Province.Keywords: Local Revenue (PAD), the Regional Budget Surplus Calculation (SiLPA), General Allocation Fund (DAU), Opportunistic Behavior Budget Drafting Area (OPA), and Capital Expenditures. Opportunistic behavior Budgetary Area (OPA).
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI EKS KARISIDENAN SEMARANG Ryan Afrilia Anggraini, 09.05.52.0181
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

In line with the policy of regional autonomy through the Law No. 22 Year 1999 on Regional Government and Law No. 25 of 1999 on Fiscal Balance between the Central Government and the Regions, as amended by Act No. 32 of 2004 on Regional Government and Law law Number 33 of 2004 on Fiscal Balance between the Central Government and Local Government.The purpose of this study was to analyze the influence of population on land and building tax revenue in the former residency of Semarang. Analyze the effect of Gross Regional Domestic Product (GRDP) of the property tax revenue in Semarang Residency Ex. Analyze the effect of inflation on property tax revenues in the residency of Semarang Ex. As for the population in this study is the population in this study is Grobogan, Demak, Semarang regency, Kendal, Semarang and Salatiga. The sample used in this study is Grobogan, Demak, Semarang, Kendal, Semarang and Salatiga with the data from 2005 to 2011. Analysis tool used is multiple linear regressio There results showed that the effect of population on the acceptance of the United Nations in Grobogan, Demak, Semarang, Kendal, Salatiga and Semarang. No influence on the GDP of the United Nations acceptance Grobogan, Demak, Semarang, Kendal, Salatiga and Semarang. It means that any increase in GDP will increase UN revenue. No influence on theKeywords: United Nations, Population, GDP, Inflation
STUDI EMPIRIS TENTANG PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Pengusaha Kena Pajak di KPP Pratama Semarang Barat) Rachmawati Khoirina, 09.05.52.0041; ., Jaeni
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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This study aimed to analyze the influence of modernization of the tax administration system with variable modernization organizational structure, organizational procedures modernization, modernization strategy of the organization, and modernization of the organizational culture of compliance Taxable Person listed in the Tax Office Primary West Semarang. Population in this research is the Taxable listed in the Tax Office Primary West Semarang. Sample used in this study is 101 respondents with a sampling purposive sampling technique. Primary data collection method used was a questionnaire method. Analysis of data using multiple linear regression model. The results showed that: the modernization of the organizational structure, organizational procedures, organizational strategy, and organizational culture and a significant positive effect on adherence Taxable Person.Keywords: Taxable Tax Compliance, Modernization of organizational structure, Modernization of organizational procedures, Modernization of organizational strategy and Modernization of organizational culture.
PENGARUH KINERJA KEUANGAN DAN INFLASI TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2012) Maria Fransisca Widyaningsih, 09.05.52.0014
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

The study aims to test the effect of financial performance and inflation on stock price on manufacturing company listed in Indonesia Stock Exchange from 2010 to 2012. Company performance is calculated using the ratio of Return on Equity (ROE), Debt to Equity Ratio (DER), Earning Per Share (EPS).The population in this study is a manufacturing company listed on the Stock Exchange in 2010-2012 as many as 126 manufacturing companies. Samples are determined by purposive sampling technique, the sample in this study was 65 manufacturing companies. Data analysis techniques in the research Ordinary Least Squares regression (OLS). The analysis showed that the ROE significant negative effect, DER positive effect was not significant, EPS significant positive effect, and significant negative effect of inflation.Keywords: ROE, DER, EPS, Inflation and Stock Price
FAKTOR – FAKTOR YANG MEMPENGARUHI DEVIDEN PER SHARE PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA (2009-2010) Oky Ratnasari, 09.05.52.0110; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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This study aims to test how much current ratio factor, debt to equity ratio, earning per share, total assets turn over, return on assets, firmsize effect on the devidend per share. Also to find out where the most dominant factor affecting the devidend per share. This research use of multiple regression analysis of 23 companies that purposive sampling taken at the Indonesian Stock Exchange through secondary data Indonesian Capital Market Directory. Observation period from 2009 to 2010. The results of Analyses were performed using multiple regression analysis. The research found that the variables in the model of research that is the only variable that affects earnings per share significantly to the dividend per share. Current ratio, debt to equity ratio, total asset turnover, return on assets, firmsize no significant effect on dividend per share.Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share(EPS), Total assets Turn Over (TATO), Return On Assets (ROA), Firmsize, Dividen Per Share (DPS)
ANALISIS CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR) DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA (SBI) TERHADAP KEBIJAKAN PENYALURAN KREDIT PERBANKAN Atria Mariana Devi, 09.05.52.0096
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

The objective of this research is to analyze the effect of some variables to the banking credit ditribution. It is therefore necessary to test of the analysis Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and the interest rate of Bank Indonesia Certificate (SBI). This research on banking on BEI as one research object, upon the research period from year 2007-2011.The analysis technique used is multiple linear regression and classical assumption among normality test,multicollinearity test, autocorrelation test and heteroscedasticity test. Hypothesis testing using the F test and t test.Testing that has been done in this study proves that Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) influences negative and significant toward the banking credit distribution. Loan to Deposit Ratio (LDR) influences positive and significant toward the banking credit distribution. Meanwhile the interest rate of Bank Indonesia Certificate (SBI) influences negative and not significant toward the banking credit distribution.Keywords: the banking credit distribution, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and the interest rate of Bank Indonesia Certificate (SBI)
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN AWAL (Studi pada perusahaan IPO yang Listing di Bursa Efek Indonesia periode 2006-2012) Desty Deriyani, 09.05.52.0081
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

Go public company sold shares first in the primary market before trading in the secondary market (the stock exchange). Price of the shares sold in the primary market is determined by agreement between the underwriter to the issuer, while the stock price in the secondary market is determined by the market mechanism. This study intends to determine the factors that affect IPO initial return, by testing whether the scale of the company, EPS, Profitability, Leverage Levels, Age Company, Old Shareholder Ownership Proportion, Auditor Reputation, Reputation Underwriter, and PER significantly affect return initial stock.This study uses secondary data from 60 companies that IPO on the Stock Exchange in the period 2006 to 2012 were collected by purposive sampling method. The dependent variable in this study is the early return of the stock, while the independent variable is the amount of the company, EPS, Profitability, Leverage Levels, Age Company, Old Shareholder Ownership Proportion, Auditor Reputation, Reputation Underwriter, and PER. They were tested using multiple linear regression analysis. The test results found evidence that only the variable degree of leverage positive influence on early returns. Underwriter reputation negatively affect initial returns. Price Earning Ratio variables negatively affect initial returns. Variable scale company, earnings per share, return on assets, firm age and no significant positive effect on initial returns. Variables and auditor reputation underwriter reputation negatively affect early return.Keywords: IPO, initial returns, the amount of the company, EPS, Profitability, Leverage Levels, Age Company, Old Shareholder Ownership Proportion, Auditor Reputation, Reputation Underwriter, and PER
PENGARUH PENGENAAN PAJAK PERTAMBAHAN NILAI DAN CUKAI ROKOK TERHADAP SKEMA FINANSIAL PRODUK ROKOK PADA KANTOR BEA DAN CUKAI KUDUS Desy Tri Ratnasari Kene, 09.05.52.0055; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

This study is aimed at: (1) Determine the influence of cigarette tax to the selling price per unit that has been determined by the company, (2) Determine the magnitude of the influence of cigarette tax on sales income of the company, (3) determine the effect of VAT on the selling price per unit that has been determined by the company, (4) Knowing how VAT may affect the companys sales income. This study is quantitative research. The populations are 14 tobacco companies that are listed in the Customs Office in Kudus. Normality test, the classical assumption, regression analysis, t test, F test and the coefficient of determination are used to analyze data. SPSS for windows is used to calculate data. The results show that: (1) There is a positive effect on the price per unit excise tax, this means that any increase in excise duty will increase the price per unit and any excise reduction will lower the price per unit, (2) There is a positive effect of the VAT to the price per unit, this means that any increase in VAT will increase the price per unit and any reduction in VAT would lower the price per unit, (3) There is a positive effect on the sales tax, this means that any increase in excise duty will increase sales and any reduction would lower the sales tax and (4 ) There is a positive effect of VAT on sales, this means that any increase in VAT will increase sales and any VAT reduction will reduce sales.Keywords: Cigarette, Value Added Tax, and Sales
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (STUDI KASUS KANTOR PELAYANAN PAJAK PRTAMA SEMARANG BARAT) Endang Sriwahyuni, 09.05.52.0054
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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This study aimed to analyze the effect of the number of taxpayers OP, the amount received SSP and activities extensification taxpayer to total personal income tax receipts, personal income tax revenues contributed greatly in increasing the amount of the governments acceptance of tax advice and infrastructure to meet the needs of a country.The population in this study is the Tax Office Primary West Semarang during 2009 to 2012, the sample was selected using a sensus, with sampling obtained by 48 data’s. And by using linear regression analysis to test the hypothesis. results of the analysis in this study with SPSS tools 19 results showed that the data be processed normally.The results of processing the data, the results of this study indicate that not all hypotheses received. Hypothesis 1 with a variable number of registered WPOP, shows the number of registered WPOP not significant and negative effect on personal income tax revenue, hypothesis 2 with variable SSP received the results showed a significant positive effect on personal income tax revenue, hypothesis 3. with variable extension the taxpayer shows that the results are not significant and negative effect.Keywords: WPOP registered number, the amount received SSP, extensification Taxpayer and personal income tax revenues.
FAKTOR-FAKTOR YANG MEMPENGARUHI KENAIKAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA (BEI) Arisya Eri Pradita, 09.05.52.0105; Lisiantara, G. Anggana
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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The purpose of this study is to examine and analyze the effect of Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Performing Loan (NPL), Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) the stock price partially. Populations used are banking companies in the Stock Exchange in 2008-2011, the number of samples by using purposive sampling techniques are as many as 26 companies. Types of data used are secondary data, in the form of financial statements. The results are: Return on Assets (ROA), Return on Equity (ROE), and net profit margin (NPM) significantly influence stock prices, this result proved the significance value <0.05. Capital Adequacy Ratio (CAR), Total Loan to deposit ratio (LDR), Non Performing Loan does not significantly affect the stock price., These results demonstrated the significant value> 0.05.Keywords: CAR, LDR, NPL, ROA, ROE, NPM and Stock Price  

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