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INDONESIA
The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2011): TIAR - January 2011" : 7 Documents clear
FAKTOR? FAKTOR YANG MEMPENGARUHI MINAT MENGIKUTI PROGRAM PENDIDIKAN BREVET PAJAK DI STIE PERBANAS SURABAYA Sarjono, Bayu
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.428

Abstract

Tax certification of Education Progam is estabilished by STIE Perbanas Surabaya in the form of training for university students or external party. At this moment, the demand for a tax occountant or tax consultant keeps on increasing, moreover when the there is Law No. 28 Year 2007 about Taxation General Stipulation. This condition has the effect of effort performed by DJP in order to increase state revenue. Universities are expected produce the graduates with enough knowledge and skill of taxation. Tax certification training is expected to support the graduates' competency. This research tries  to find  out what factors those influence university students to be interested in joining the tax ceitification program at STIE Perbanas Surabaya. This research is quantitative research using multiple regression test. The respondents in this research consist of all members of tax certification of Level I and Level II. The data were collected by spreading direct questionnaires and performingFocus Group Discussion. The result of statistic test shows that only economic motivation variable has significant infiuence towards the interest to join tax certification program. They explain that they join the tax certification program in order to get ligal document that can be used to apply for a job and also because they think that they don iow any intention to become tax accountont or tax consultant.
ANALISIS EFISIENSI DAN EFEKTIVITAS PROSES PERENCANAAN DAN PENGANGGARAN DAERAH Sopanah, Sopanah
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.429

Abstract

The purpose of this research is to describe the process consistency and the result of planning and budgeting in Malang City. Besides that it also formulates the recommendation for increasing participative effectiveness and planning process eficiency, budgeting and transparenq). Based on the document of development planning which has been elaborated earlier and the result of survey and inferential researcher analysis, i, appears that there are sotne inconsistencies in planning process and budgeting in the area of Malang City. Budgeting planning process of the area are said to be effective when all are related to the specified program priority, the intention can be reached in timely mean and matched with regulation. Based on the result of survey to 50 respondents, they said that inconsistencies have occurred. These are due to the goods that are not totally related to the regulation (product punished). It is also due to the time of doing the budgeting process. From 6 steps in budgeting planning process, they are in consistency. It is found that budgeting planning process in Malang City is not yet effective. Meanwhile, budgeting planning process of the area are said to be eficient if some of the proposals from Musrenbang (the conformity of planning and developrnent) are accommodated in APBD. It can be generalized that very few proposals are agreed due to the limited budget.
PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Supriyati, Supriyati
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.430

Abstract

The Directorate General of Taxation has done a strategic role. One of the activities is to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of 'fiscus" and criterions of tax payer of complionce toward tax payer compliance. The procedure of data collection in this research is by distributing tie questioniaires to the tax payers in Tax Services Department of East Sidoarjo directly in 2007. The researchers have collected 43 questioners. The result of validity and relrability from 44 questions shows that all questions are valid and reliable. Accordingly, the result of normally shows that data is in a normal distribution. The result of regression shows that just tax knowledge variable infiuences significantly the tax payer's compliance. From the result of this research, it is expected that the next researchers and academicians can provide tax knowledge for the students from the low level of education to the higher levei of education. The Diiectorate General of Taxotion should also increase their quality of services.
IMPLEMENTING ROLE-PLAY LEARNING IN A BANK ACCOUNTING COURSE Shonhadji, Nanang
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.431

Abstract

This paper describes the implementation of Role-Play Learning (RPL) in a bank accounting course at Perbanas Business School. The purpose of this is to enhance students'understanding and learning ability. In this approach information about the individual students, their thoughts, emotions and body language are studied as part of the learning methodologt. The sample studied was made up of 210 students of the bank accounting course in the Perbanas Business School. They were required to use the bank accounting information system in all of their study assignments. The results show that this approach had instigated action-learning and the use of the bank accounting information system had helped students to complete all requirements of their assignments. In addition it was also observed that teacher-students interactions were increased while students'passivity and boredom significantly reduced, Importantly, it also highlights the importance of continuous teacher upgrading.
STUDI KEPATUHAN WAJIB PAJAK DARI ASPEK PENGETAHUAI\, PERSEPSI, DAN SISTEM ADMINISTRASI Asih, Devi Tri; Salman, Kautsar Riza
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.432

Abstract

The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importonce has become the background of this research. This research is expected to be able to answer what factors can affect the level of tax compliance. The variables used in this study include: lorcwledge of tax, the perception of 'fiscus" and tax administration system implementation. This research is quantitative research that examines empirically the relationship among the voriables, €.9., knowledge about taxes, the perception of 'fiscus" and the implementation of modern tax administration system of tax compliance. The sample in this study as taxpayers arefrom the companies registered in the KPP Gubeng. The selection of respondents was done by using the "convenience sampling". Thefinal conclusions from this research are (1) lcnowledge of tac effect on tac compliance; (2) the perception of "ftscus" does not infiuence the tax compliance, and (3) The implementation of modern tax administration affect tax compliance. Results are expected to provide inputsfor the Directorate General of Taxes that they shouldfocus more on their efforts to improve the tax lvtowledge and tax administration system.
CONSEQUENCES IMPLEMENTASI TOTAL QUALITY MANAGEMENT Maghfiroh, Rovilla El; Afriyanto, Eko
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.433

Abstract

This study is aimed to prove and analyze the effect of focus on the custometi continuous improvement process, and integrated involvement, productive behavior of employee, pedormance of employee. As population are 140 respondents. This study employed complete enumeration or census method; hence, sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was multiple regressions. The results of this research show that tltere are positive and significant relationship between Subsystems of TQM consisls of afocus on the customer, continuous improvement process, and integrated involvement, productive behavior of employee, performance of employee. Benefit of this research can be used as scientific information regarding the variables of between Subsystems of TQM consists of afocus on the customer continuous improvement process, and integrated involvement, productive behavior of employee, performance of ernployee.
STUDI ATAS PRAKTIK AKUNTANSI DI ORGANISASI PIASJID DI SURABAYA Diptyana, Pepie
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.434

Abstract

Studies in accounting are important especially in any organization that deals with operation that spends money. In this emerging public sector, especially of accounting it is assumed that there are limited studies in nonprofit accounting, especially in religion organization. This research explores the process of accounting practice in mosque organization. There are somefindings: first, accounting process is required by Al-Qur'on, so it is a mosque organizationb obligation to report its resources use as an accountability practice, second, mosque organizations use cash basis to provide its financial report, third, financial report in mosque organization is a summary of cash bookkeeping.

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