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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 597 Documents
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Search results for , issue "Vol. 3 No. 2" : 597 Documents clear
PENYUSUNAN LAPORAN KEUANGAN TAHUN 2014 PADA RUMAH SAKIT BERSTATUS BLUD DENGAN SAK ETAP (Studi Kasus Pada Rumah Sakit “X”) Noorrochmah, Irene Anggiat; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The hospital is a unit of services that provide social services in health care. Hospital management unit has unique because in addition to being a service unit, operation of hospitals also have a social mission. Changes in the status of RSUP to BLUD cause changes standards used to prepare financial statements. BLUD given the flexibility of financial management based on the principles of economic, productivity and the application of good business practice.  It is therefore expected that the status BLUD hospital is able to present financial statements in accordance with standards set by the government that the Financial Accounting Standards Entities Without Public Accountability (SAK ETAP). In the presentation of financial statements Hospital using government accounting standards (SAP) that is not accordance with PP 23, 2005, article 26, which recommends accounting and financial statements BLUD held in accordance with Financial Accounting Standards (IFRSs) issued by the Indonesian Institute of Accountants (IAI). Therefore, researchers presenting the financial statements and accounting policies conform's standards specified. This study was conducted at Hospital Dr. “X” hospital is one of the advanced level BLUD status. The analysis used isis used descriptive analysis. The results in this study shows that the financial statements are in stacking by the Hospital Dr. “X” has not fully implemented the financial accounting standards entities without public accountability (SAK ETAP) and it is because of the limited knowledge of its human resources, as well as the previous system has been running very well established, making it difficult to change to a new system, nothing socialization about SAK.
TINJAUAN ATAS SOSIALISASI PERPAJAKAN DAN PERAN ACCOUNT REPRESENTATIVE DALAM KEPATUHAN WAJIB PAJAK (STUDI KASUS KPP PRATAMA BATU MALANG) Ningrum, Rosiane Florentina
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This Research discusses the implementation of the socialization of taxation and Account Representative role in helping taxpayer meet the obligations of taxation in KPP Pratama Batu Malang. The purpose of this study was to describe the ways  and constraints of socialization and the role of Account Representative encountered in KPP Pratama Batu Malang in improving taxpayer compliance. This study is a qualitative research with descriptive design. Methods of data collection in this study using a structured interview with four Account Representative and Head of Supervision and Consultation section on KPP Pratama Batu Malang was the focus on the discussion in this study. Sources of data that researchers use were analyzed descriptively. These results indicate the low awareness of their obligations as taxpayers. It is expected the active role of Account Representative and the routine conduct of socialization of taxation that still must be improved not only in the material submitted, but in terms of means and methods used.     Keywords: Socialization of taxation, the role of Account Representative, tax compliance
PENELUSURAN AKUNTANSI DALAM KEHIDUPAN SEHARI-HARI MAHASISWA UNIVERSITAS BRAWIJAYA Rahmi, Annisa; Mulawarman, Aji Dedi
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to explore how accounting practices in everyday life that present in the pop culture in students of Brawijaya University. The research is done by using a qualitative approach through ethnographic methods of Spradley version. This search noticed accounting practices that occur in everyday life of Brawijaya University students could lead to the accounting equation according to Brawijaya University students also unique and different meanings of accounting. The analysis of this research reinforces the theory and previous research that accounting is indeed present in everyday life. Daily life of students who is familiar with pop culture explain that the accounting is to affect and are affected by culture without any concern. Thus, accounting is not only in business perspective but also in the perspective of an accounting everyday life.  Keywords: Accounting in everyday life, pop culture, ethnography.
PENGARUH PENERAPAN PAJAK PENGHASILAN PP NO.46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MADIUN Prakoso, Fernandhi Dwi; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The government issued a new policy on income tax for MSMEs ie PP No.46 Year 2013. They hopes the new policy will make MSMEs more obedient to pay their tax and encourage other MSMEs become a tax payer. This research study tax compliance rate in Madiun City by using several variables which have been used in some previous research such as understanding income tax, tax rate, tax penalty, and tax payment service that focusing on PP No.46 Year 2013.  The aims is to analyse the impact of four variabels independent on MSMEs’s tax compliance. Result show that understanding of income tax, and tax payment service of PP No.46 Year 2013 have a significant impact toward MSMEs’s tax compliance in Madiun City. Keywords: Tax compliance, MSMEs, PP No.46 Year 2013.
ANALYSIS OF THE POTENTIAL AND CONTRIBUTE TO THE ENTERTAIMENT TAX ORIGINAL RECEIPT OF REGIONAL REVENUE Dewi, Adis Berliana; Nugraha, Adri Putra
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to determine the potential of entertainment tax which is owned by Batu City and know how big contribution to the entertainment tax Local Revenue. This research used quantitative descriptive method..  The  data  collection  techniques  are  interviews,  observation, documentation and study of literature. This result indicate that the potential of the entertainment tax in Batu very big, but the potential was decreasing from 2012 until 2014 because entertainment tariff had been set with smaller rate. However, when viewed in terms of the potential number of visitors, it has increased every year. Based on the research there is a quite big discrepancy between realization of entertainment tax with a potential entertainment tax. This is evidenced by the percentage difference between realization and potential of the entertainment tax amounted to 58,17%. This result showed the conclusion that the potential tax revenue Entertaiment in Malang did not reflect its true potential, therefore the Department of Revenue need to optimizing Entertaiment Tax receipts of Malang for local revenue to be increased.   Keywords:   Potential   Entertainment   Tax,   Entertainment   Tax   Contributions, Original Receipt of Regional Revenue
PERANCANGAN PENERAPAN BALANCED SCORECARD SEBAGAI SUATU SISTEM PENGUKURAN KINERJA PADA INSTITUSI KESEHATAN (Studi Kasus di Puskesmas Gunung Anyar Surabaya) KARISMA, RAKHMAH HARUM
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research is aimed to show the performance measurement design in health institution using the Balanced Scorecard approach. The object of this research is Gunung Anyar Community health center of Surabaya. This research is a qualitative research with case study approach. Data are collected by a semi- structured interview. Data are analyzed by comparing the implementation of Community  helath  center  Based  Management  in  Gunung  Anyar  Community health center of Surabaya with relevant theories about Balanced Scorecard to determine the objectives and relevant performance indicators used in the performance measurement design in Gunung Anyar Community health center of Surabayaby using the Balanced Scorecard approach. The results show that the objective of customer perspective is to create satisfaction to the public as the community health centers main customer. The objectives of the financial perspective are to give income retribution ontime, and to implement the budget effectively and efficiently. The objectives of the internal process perspective are to understand the public/ as customer and innovate continuously, to implement effective operational processes, and to do partnering with schools. The objectives of learning and growth perspectives are to meet the needs of human resource skills in a strategic position, to measure the training of human resources, to measure  employees  satisfaction  and  to  measure  the  allignment  of  human resources motivation with the community health center's vision.   Keywords: performance measurement design, Balanced Scorecard, health institution
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN (Studi Kasus Pada Perusahaan yang Terdaftar dalam Peserta Corporate Governance Perception Index (CGPI) Tahun 2010-2012) Nuryasti, Hanik; Achmad, Komarudin
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The research aims to understand the influence of good corporate governance and leverage on the performance of the company. The company’s performance was measured based on return on equity ( ROE ). The good corporate governance measured based on Corporate Governance Perception Index (CGPI) from 2010 to 2012 which is published by the Indonesian Institute for Corporate Governance (IICG). Th leverage was measured based on Debt to Assets Ratio (DAR). The data was gathered using purposive sampling method sample with 57 samples in total. The result of this research proved that the increasing of good corporate governance affect the improving of company’s performance. Meanwhile, the increase in the leverage affect the declining of company’s performance.   The   keywords:   good   corporate   governance,  leverage,   performance   of  the company.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PENGGUNA SISTEM INFORMASI TERHADAP KINERJA INDIVIDU PADA PT. PLN (PERSERO) AREA MALANG Setyono, Achmad Erwinsyah; Fitriasari, Rizka
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purposes of this research are to determine the effect of information system quality, information quality to user satisfaction, and user satisfaction to individual performance. Sample is taken by using purposive random sampling and data collection is using questionnaire to 65 employees at PT. PLN (PERSERO). This research is taken place at PT. PLN (PERSERO) AREA MALANG begin from April, 1 to April, 30 2015. Data analysis method is using Partial Least Square (PLS) approach which part of Structural Equation Model (SEM). Research result shown that information system quality and information quality have positive correlation to user satisfaction. System information quality variable is not significantly affects user satisfaction. While information quality is significantly affects user satisfaction. User satisfaction variable is significantly affects individual performance variable.   Keywords : information system quality, information  quality, user satisfaction, individual performance
RECEIVABLES’S CONTROL WITH LOCKING SYSTEM: A CASE STUDY OF PT.PELABUHAN INDONESIA III (PERSERO) BRANCH OF TANJUNG PERAK Martina, Sheila Fitria
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to assess the effectiveness of locking system for receivables  control.  The  object  of this  research  is the  locking system  of PT. Pelabuhan Indonesia III (Persero) Branch of Tanjung Perak in 2010-2012. This company  provides port services for more than 21,000 service users and its value of account receivables is quite material. This research is a case study with a qualitative descriptive approach. The result using financial ratios which are: accounts receivable turnover ratio, average age of accounts receivable, ratio of arrears, and the ratio of billing confirm the effectiveness of locking system in the control of receivables. This study suggests that the collection of accounts receivable in the implementation still needs some improvement.   Keywords: Locking System, Financial Ratio, Receivables, and Receivables’s Control
COMPREHENSION LEVEL ANALYSIS OF REGIONAL GOVERNMENT AGENCIES AGAINST ACCRUAL BASED GOVERNMENT ACCOUNTING STANDARDS IN ACCORDANCE WITH PP NO. 71 2010 (A CASE STUDY OF LOCAL GOVERNMENT OF SUMENEP) Arganata, R Boby Tri; Purwanti, Lilik
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is  to determine the level of understanding of local government   of Sumenep officials in implementation of PP 71 2010 about concerning Governmental Accounting Standards (SAP) accrual-based and what factors become the obstacle. The type of this research is qualitative descriptive. The object of this research is the local government of Sumenep. Data used in this study are primary data and secondary data. The methods of data analysis using descriptive analysis. The results by using data analysis and research findings in local government officials of Sumenep that observed from parameters common understanding, structure’s understanding, and the implementation confirm that the local government officials of Sumenep has a good level of understanding and ready for implementing SAP 2010 accrual basis Untortunately, in the implementation of PP No. 71 2010 about Government Accounting Standards is still needs some improvement cause of Local Government Financial Report (LKPD) has been done manually (excel) and staff’s education who are not appropriate in department or expertise.   Keywords : Standar Akuntansi Pemerintahan, Akrual  Basis, Pemerintah Daerah

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