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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 200 Documents
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Search results for , issue "Vol. 4 No. 1" : 200 Documents clear
EVALUASI PENGGUNAAN TARIF PPH ATAS JASA KONSTRUKSI DAN TARIF PPH BADAN (Studi Kasus Pada PT. X) Johanna, Bena; Pusposari, Devi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

PT.X merupakan perusahaan yang bergerak dalam bidang konstruksi telekomunikasi, dimana pajak penghasilan yang dikenakan pada perusahaan tidak hanya PPh Badan tetapi juga PPh Final atas jasa konstruksi yang ditawarkan perusahaan. Penelitian ini bertujuan untuk melihat apakah perhitungan dan pemotongan pajak penghasilan menurut perusahaan telah sesuai dengan UU No. 36 tahun 2008 dan PP No. 51 tahun 2008 mengenai pajak penghasilan atas jasa konstruksi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dan kuantitatif dengan pendekatan studi kasus.  Hasil  penelitian  menunjukan  bahwa  perusahaan  mengalami  kondisi lebih bayar, kondisi ini berbeda dengan perhitungan menurut perusahaan yang menyatakan kondisi kurang bayar. Dimana faktor permasalahannya terdapat pada penggunaan tarif PPh Badan yang salah dan kesalahan pemotongan pajak penghasilan atas jasa konstruksi yang telah dijalankan. Penghasilan atas jasa konstruksi yang dimiliki oleh perusahaan telah dipotong dengan besar tarif yang seharusnya tetapi pemotongan dikenakan dengan PPh 23 dimana seharusnya  dikenakan  PPh  Final,  sehingga  perusahaan  melakukan pengkreditan atas pajak penghasilan tersebut.   Kata kunci: pajak, PPh, pajak penghasilan, pajak penghasilan badan, pajak atas usaha jasa konstruksi, tarif pajak badan, jasa konstruksi
PERSEPSI PEMILIK USAHA KOS TERHADAP PEMUNGUTAN PAJAK PENGHASILAN PASAL 4 AYAT 2 ATAS PENGHASILAN DARI PERSEWAAN TANAH DAN/BANGUNAN KATEGORI RUMAH INDEKOS DI KOTA MALANG Wandayu, Hamarr; Pusposari, Devi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk memahami dan menggambarkan persepsi para pemilik usaha kos yang ada di Kota Malang terhadap penerapan peraturan PPh Pasal 4 ayat 2 atas penghasilan dari persewaan tanah dan/atau bangunan kategori rumah indekos serta memberikan solusi dari hasil persepsi yang telah dianalisis. Persepsi pemilik kos tersebut membahas mengenai pelaksanaan sosialisasi, pengenaan tarif, dan penerapan objek pajak dari aturan pajak pusat ini. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode wawancara terhadap sembilan pemilik usaha kos dan seorang account representative pada KPP Pratama Malang Utara. Hasil penelitian menunjukkan bahwa seluruh pemilik usaha kos keberatan terhadap penerapan peraturan ini. Solusi pertama yang bisa diberikan adalah dengan mengecualikan atau menghapuskan objek pajak rumah indekos pada peraturan ini.   Kata kunci: persepsi, sosialisasi, tarif, objek pajak, PPh Pasal 4 ayat 2
THE ANALYSIS OVER IMPLEMENTATION RATE OF THE FLEXIBILITY OF THE FINANCIAL MANAGEMENT PATTERN IN LOCAL PUBLIC SERVICE AGENCY (Case Study at Local Public Hospital of Kediri Regency) Ayuingtyas, Anissa Putri; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of research is to understand the implementation rate of the flexibility of financial  management pattern in  local public service agency (PPK- BLUD)  at  Local  Public  Hospital  of  Kediri  Regency (RSUD  Kabupaten  Kediri). Method of research is qualitative descriptive with case study approach at RSUD Kabupaten Kediri. Data collection technique involves interview, observation and documentation. Result of research indicates that after RSUD Kabupaten Kediri is given assignment of PPK-BLUD in 2010 and implementing PPK-BLUD in 2013, the income of hospital is arising quite significant and punctual to fulfill the short-term obligation. Flexibility practiced by RSUD Kabupaten Kediri can be found in some managerial  matters  such  as  income,  expense,  employee,  payable/receivable,  the supply of goods and services, and the establishment of supervisory board. However, the Hospital is not seemingly flexible for service tariff, remuneration, investment and asset management. It is because RSUD Kabupaten Kediri is not maximizing the use of BLUD flexibility. The implementation of PPK-BLUD flexibility at RSUD Kabupaten Kediri is still impaired. The lacking of synergic understanding about the implementation of BLUD flexibility between the Government of Kediri Regency and RSUD Kabupaten Kediri has caused the Hospital to hesitate from practicing the flexibility.   Keywords: Local Public Service Agency, Flexibility, Local Financial Management Pattern, Hospital
EVALUASI EFEKTIVITAS PEMERIKSAAN PAJAK (Studi Kasus pada Kantor Pelayanan Pajak Pratama Singosari ) Shabirin, Muchammad Bachar
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study to determine the effectiveness of the tax inspection at the Pratama Singosari Tax Office (KPP) in 2011-2013, determine the factors that influence the effectiveness of the inspection implementation which consists of supporting factors and inhibiting factors from both external and internal point of view and to know the efforts made by the Praama Singosari Tax Office (KPP) in overcoming  the  limiting  factors  that  occur.  The  method  used  is  descriptive quantitative study which focused on the effectiveness of using the indicator Total Investigation Order (SP2) and Tax Assessment Letter personal income tax and corporate income tax. The data collection techniques used is literature research, methods of documentation, interviews. Effectiveness research results in terms of SP2 completion shows that in 2011 the effectiveness is classified in the quite effective category with a percentage of 80.8%, in 2012, it falls within the criteria as not effective with a percentage of 62.2%, whereas in 2013 the effectiveness is classified as effective with a percentage of 100%. Of Total Assessment Examination, the year 2011 does not count as a target is unknown, while in 2012 and 2013 has a level of effectiveness that are not effective with a percentage of 14.3% and 67.5%. Based on the results of this KPP Pratama Singosari should to undertake reformation of Human Resource management such as improving the quantity of tax inspectors and maximizing the outreach activities for taxpayer.   Keywords : effectiveness, inspection, and tax
THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY AT PT. INDOFARMA (PERSERO) TBK. Utami, Tia Hesti; Irianto, Gugus
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this study was to describe the implementation of social responsibility program (Corporate Social Responsibility / CSR) in PT. Indofarma (Persero) Tbk. In accordance with its objectives, a qualitative descriptive approach used in this study. The results showed that refers to the categorization according to Kotler and Lee (2005), there are six alternative CSR program that can be selected by considering the company's corporate objectives, types of programs, the potential  benefits to  be gained,  as well as the  stages of activity.  Then this type of social responsibility applied by PT. Indofarma is a type of corporate philanthropy. CSR with this category implies that the company contributes to the direct free (charity) in the form of cas h grants, donations and the like. Actions of the company to give back to the community some of their wealth as an expression of gratitude for the contribution of the community. Advantages that can  be  obtained  from  the  Corporate  Philanthropy  program  is  to  increase  the  company's reputation, strengthen the company's future through the creation of a good image in the eyes of the public as well as to give effect to the settlement of social problems in local communities.   Key Words:   Corporate   Social   Responsibility   (CSR),   Implementation,   PT.   Indofarma, Philanthropy  
THE IMPLEMETATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) TO SOCIAL WELFARE (A Case Study at PT Petrokimia Gresik) KARTIKARINI, NINDYA PRISANTI; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

In the current era, increasing the demands of balancing the relationship between the natural, social and economic is along with economic development and the needs of the community. The company is required to understand the principles and implementation of Corporate Social Responsibility (CSR), which the company must provide an active contribution and sensitivity to the environment in the surrounding areas, including human beings who live in that community. This study used a qualitative method for exploring phenomenon of the study, in this case the main phenomenon is CSR of PT. Petrokimia Gresik (PT.PKG). Company that becomes the object of this research is PT. PKG, which is engaged in the field of fertilizers and chemicals. The purpose of this study was to determine the application of CSR to the welfare of society and knowing the results of CSR programs implemented for the welfare of society. This study used data collection techniques are observation, in-depth interviews, documentation, and References review. The results obtained show that, first PT. Petrokimia Gresik has two programs in  which  Partnership  Program  and  Community  Development  which  is  supported  by  two divisions, namely the Bureau of CSR and PR. Both of these divisions collaborate in achieving the target of CSR is the harmonious relationship builds the economy and the mutualism symbiosis. Secondly, implementation CSR at PT. Petrokimia Gresik in accordance with the principles of CSR and regulations that SOE Ministry Decree number PER-05 / MBU / 2007 dated 27th April, 2007 on the Partnership Program and Community Development Enterprises. Program implemented by the company accepted by the public was supported by the achievement of the results of the satisfaction survey and the lack of friction between the company and the community.   Key words : Corporate Social Responsibility, CSR, BUMN, Social Welfare, PT. Petrokimia Gresik
Human Resources Management Audit to Assess the Performance of the Employees at PT Samator Tsauri, Muh Sufyan; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Human Resource is the most important resource to realize the company’s visions to optimize  the  potential  of the  human  resource,  a  good  management  is  needed  including management policies such as procedures and systems application which is handled by Human Resource Division or Personnel Department which are responsible for getting, utilizing, and maintaining the human resource. Human Resource (HR) Management Audit is important in noticing the effectiveness and the efficiency of the whole function of HR in managing human resources of a company. PT Samator has competent human resources in the field. Because companies want to provide the best kind of stakeholders, is committed to product quality, improve services and customer solution orientation, the functions, duties and responsibilities of the HR can be  judged  effective or through a performance audit  of human resources management. The type research is a case study with descriptive method that the problem characteristic related to the background of the study with the recent condition and also observes the subject interaction with the environment around. The research focused on performance scoring towards the employee of PT Samator which includes human resources recruitment, orientation, and placing, employee training and development, employees’ work achievement scoring, employees’ performance evaluation, carrier training and development, allowance giving, maintenance of relation between employee and separation and retirement. Of the nine human resource audit functions has been operating effectively. And of the development of criteria, causes, effects of each function in each department, discovered a weaknesses that the company still has not done an employee satisfaction survey as an evaluation and feedback for the formulation of the HR plan the next period.
Pengaruh Kualitas Pemerintahan Terhadap Penanaman Modal Asing (Studi Empiris Pada Negara ASEAN Tahun 2009-2013) Drajat, Estu Unggul; Manzilati, Asfi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study is aimed to examine the influence of government quality towards Foreign Direct Investment (FDI). This study uses a quantitative method using secondary data. The sample was ASEAN countries in 2009-2013. The result of this study shows that voice and accountability and rule of law has significant positive influence towards FDI. While political stability and absence of violence/terrorism, government effectiveness, regulatory quality, and control of corruption has not influence towards FDI.Keywords: quality of governance, World Governance Indicators (WGI), Foreign Direct Investment (FDI)
PENGARUH CUSTOMER SATISFACTION DAN SWITCHING BARRIERS TERHADAP CUSTOMER LOYALTY (Studi pada Toko Buku Togamas Malang) Nurmansyah, Doni Alief; Puspaningrum, Astrid
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this study is to analyze the effect of customer satisfaction and switching barriers to the customer loyalty of Togamas book store Malang. This design of this study was explanatory research and used 90 respondents as samples. The sampling technique used was purposive sampling by using non-probability sampling method. The instrument was tested by using validation test, reliability test, and classic assumption test (normality test, multicollinearity test, and heteroscedasticity test). The hypothesis was tested by using F test and t test. The data analysis was using multiple linear regression technique. Based on F test, customer satisfaction and switching barriers simultaneously affect significantly to the customer loyalty. Based on t test, customer satisfaction and switching barriers partially affect significantly to the customer loyalty, while customer satisfaction had dominant effect ot he customer loyalty. Keywords: Customer Satisfaction, Switching Barriers, dan Customer Loyalty
The Implementation of Activity Based Costing to Determine Cost of Service Sold (Case Study at X Guesthouse Malang) Astrini, Harfina Aulya; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Rates are the main financing models in service companies like Guesthouse or hotel. Determination of tariffs service becomes a fundamental decision. The huge costs to be one factor in determining the tariff for rooms, food and beverages and meeting packages at UB Guesthouse. This research is descriptive case study design and data analysis using quantitative descriptive analysis. The unit of analysis in this study is the UB Guesthouse Malang. The purpose of this study was to compare the results of calculations using the Activity Based Costing with prices from management. Therefore, the results of calculation of the room rate, food and beverages and meeting packages Activity Based Costing system have significant differences. The conclusion  is the differentiation is using activity based costing get the accurate cost and efficiency cost, so management can arrange the strategies to improve the profit.   Keywords: Activity Based Costing, COGS, Cost Driver, hotel

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