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<![CDATA[PERENCANAAN PAJAK SEBAGAI UPAYA LEGAL UNTUK MEMINIMALKAN PAJAK PENGHASILAN (Studi Kasus Pada KSU Griya Anyar Sari Boga) ]]>
<![CDATA[Desak Eva Indira Pratiwi, SE]]>;
<![CDATA[Devy Pusposari, SE., M.Si., Ak]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui upaya penghematan pajak yang dapat dilakukan oleh KSU Griya Anyar Sari Boga dan dampak perencanaan pajak terhadap laporan keuangan KSU Griya Anyar Sari Boga. Adapun penelitian ini didasarkan pada penelitian Inna Marta (2007) yang meneliti tentang bagaimana pelaksanaan pajak pada perusahaan jasa dan Any Luthfia (2010) yang melakukan penelitian tentang seberapa besar pengaruh perencanaan pajak PPh 21 terhadap laba perusahaan. Dalam penelitian ini, penulis menggunakan metode penelitian deskriptif kuantitatif dengan pendekatan studi kasus. Data diperoleh dari studi pustaka dan studi lapangan yang diperoleh melalui wawancara, dokumentasi, dan pengamatan. Hasil dari penelitian ini menunjukkan bahwa perencanaan pajak yang dapat dilakukan oleh KSU Griya Anyar Sari boga adalah penggunaan metode pembukuan basis akrual, penyesuaian tarif penyusutan dengan tarif penyusutan pasal 11 UU No. 36 Tahun 2008 tentang pajak penghasilan, pemberian sumbangan keagamaan melalui BDDN YADP, dan membuatkan daftar nominatif atas biaya lain-lain yang dikeluarkan koperasi. Dampak dari perencanaan pajak tersebut koperasi dapat menghemat beban pajak penghasilan sekitar 35,56%. Kata Kunci : Perencanaan Pajak, Penghematan Pajak, Pajak Penghasilan.]]>
<![CDATA[ANALISIS POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN TUBAN ]]>
<![CDATA[Siska Iktama, SE]]>;
<![CDATA[Devy Pusposari, SE., M.Si., Ak]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This study purposed to identify potential and effectiveness collection of Mineral Non Metal and Rock Tax, and strategies that should be implemented to optimize this tax revenue in District Tuban. The method of study is qualitative descriptive approach. This study uses primary and secondary data. While the techniques of data collections are by interview and documentation. The results of study are; the calculation of potential revenue of Non Metal Mineral and Rock Tax of the District Tuban during period 2006-2010 amounted to IDR 122.910.617.500. The contribution of this tax revenue to the region original revenues (PAD) shows moderate result. The effectiveness of tax collection according to the target shows result of 108.31%, it means very effective. While based on potential revenue it shows result of 78.31%, that means less effective. The strategies should be implemented to optimize it are; socializing rules to communities by involving villagers and local district officials, to control and enforce rules to the collectors officers and taxpayers, to increase the intensity of collection the tax, to increase the number of field officers, cross-checking of data and records with other agencies related to management of Mineral Non Metal and Rock, and improve infrastructure or development.]]>
<![CDATA[PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA ]]>
<![CDATA[Mochammad Fauzan Adhima, SE]]>;
<![CDATA[Bambang Hariadi, SE., M.Ec., Ak.]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This study aims to obtain empirical evidence about the effect of disclosure Sustainability Report (SR), the disclosure of environmental performance, social performance and disclosure on the profitability of the company. Disclosure Sustainability Report (SR), the disclosure of environmental performance and social performance disclosure was measured using the Global Reporting Initiative Guidelines G-3 (G-3 GRI Guidelines). Profitability measured using Return on Assets (ROA). The population in this study is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the period 2009-2011. Total sample is 26 firms determined by the method of purposive sampling. Data analysis was performed by testing the classical assumptions and hypothesis testing using multiple linear regression analysis. The results of this study indicate that the disclosure of Sustainability Report (SR) and the disclosure of environmental performance have significant positive impact on Return on Assets (ROA). Meanwhile, the disclosure of social performance has significant negative effect on Return on Assets (ROA). Keywords: Disclosure Sustainability Report (SR), Disclosure of environmental performance, social performance disclosure, Profitability, Return on Assets (ROA).]]>
<![CDATA[PERBEDAAN PERSEPSI, MOTIVASI, DAN MINAT MAHASISWA AKUNTANSI ANGKATAN 2008 UNIVERSITAS BRAWIJAYA ATAS PEMILIHAN BIDANG KERJA SETELAH MENJADI SARJANA AKUNTANSI ]]>
<![CDATA[Yoesdhita Agisio Chirdiansyah, SE]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This research was conducted to find out if there is a difference in perception, motivation and interest of the profession accountant against the selection of profession in the field of accounting and the accounting profession in the field of accounting in non student at Brawijaya University in Malang. This study was also to find out what areas of work will be chosen by the student accounting University of Brawijaya after becoming a Bachelor's degree in accounting. Data collection was done through the dissemination of a questionnaire to students majoring in accounting the 2008. The sample used as many as 60 respondents. The analysis used is discriminant analysis and different test (Mann Whitney Test and T-Test). Different test analysis results showed no difference in perception, motivation and student interest in accounting on accountant against the selection of the desired work field after being a Bachelor's degree in accounting. While based on discriminant analysis, it can be noted that the field of accounting is a field of work desired by student 1 Degree majoring in accounting, University of Brawijaya after being a Bachelor's degree in accounting. Key words: perception, motivation, interest, work field]]>
<![CDATA[ANALISIS STRATEGI PERUSAHAAN OPERATOR BUS PAHALA KENCANA MELALUI PENDEKATAN LINGKUNGAN BISNIS ]]>
<![CDATA[Paskah Wartono Khristanto]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Di dalam persaingan usaha yang semakin ketat maka menuntut perusahaan untuk mengenali kondisi lingkungan internal dan eksternal perusahaan karena hal tersebut secara tidak langsung dapat mempengaruhi kelangsungan hidup perusahaan kedepannya. Dengan semakin berkembangnya jumlah penduduk khususnya di Kota Malang maka telah diikuti pula dengan semakin meningkatnya kebutuhan masyarakat akan moda transportasi massal, salah satunya yaitu bus antar kota. Dari hal tersebut maka memberi refrensi bagi PO Pahala Kencana untuk dapat membuat analisis strategi supaya diperoleh alternatif strategi bersaing yang tepat dan dapat diterapkan sebagai langkah strategik dalam menghadapi persaingan antar PO yang semakin ketat disesuaikan dengan kondisi dari lingkungan perusahaan. Metode penelitian yang digunakan yaitu derkriptif exploratif yang bertujuan mengetahui pelaksanaan dari penerapan strategi PO Pahala Kencana dalam mengetahui potensi dari kendala yang ditimbulkan dan penerapan strategi yang sebaiknya digunakan oleh perusahaan. Alat analisis yang digunakan yaitu analisis SWOT untuk mengetahui keunggulan-keunggulan strategis yang dimiliki PO Pahala Kencana. Berdasarkan analisis lingkungan internal dan eksternal diperoleh kesimpulan bahwa PO Pahala Kencana berada pada posisi kompetitif serta kondisi perusahaan sedang dalam kondisi tumbuh dan membangun, sehingga alternatif strategi yang perlu diterapkan yaitu strategi ST. Dari penerapan strategi ST dan berdasar matriks QSPM maka yang perlu diprioritaskan oleh PO Pahala Kencana yaitu penerapan strategi pengembangan pasar, prioritas kedua yaitu strategi pengembangan produk, selanjuttnya yaitu strategi integrasi kedepan, belakang, dan horizontal, serta yang terakhir yaitu penerapan strategi penetrasi pasar. Kesemua strategi ini bertujuan untuk membentuk dan memperkuat loyalitas konsumen menggunakan moda transportasi bus PO Pahala Kencana. Kata Kunci: PO Pahala Kencana, Perumusan Strategi, Analisis Lingkungan Bisnis]]>
<![CDATA[Pengaruh Motif Berbelanja dan Atribut Toko terhadap Kepuasan Konsumen di Matahari Department Store Kota Malang ]]>
<![CDATA[Andreas Budiarto]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstract: This research basicly aims to know the influence of shopping motives and store attributes to customer satisfaction. The location is chosen for this research is Matahari Department Store Kota Malang. The research was done to 100 responden by using quantitative-explanatory approach. Thus, data analysis which is used is statistic analysis in the form of double linier regression test. The result of research show that the two free variable (shopping motives and store attributes) by stimulant have significant influence to customer satisfaction with test F = 23,845 (sig. 000). While influence by partial, only store attributes variable having influence impact to customer satisfaction with sig. 000 (t = 5,829). From the two free variable also found that store attributes variable represent most having on effect on customer satisfaction variable. Keywords: shopping motives, store attributes, and customer satisfaction]]>
<![CDATA[ROLE OF PARTNERSHIP PROGRAM TO INCREASE REVENUE AVERAGE EMPLOYEES AND SKILLS DEVELOPMENT FINANCIAL PARTNERS Patronage (Case Study On Apple Cider Industry Brosem) ]]>
<![CDATA[M.Miftachul Ulum, SE]]>;
<![CDATA[Grace Widijoko, Dra.,MSA.,Ak]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This study aimed to determine the effect of Partnership Program PT. Telkom to the average income of employees and the ability of Apple Cider Brosem in preparing financial statements that either. Partnership Program is one of its Corporate Social Responsibility PT. Telkom granted to SMEs in the form of capital assistance and training to management in order to grow larger again in the future. This study includes a qualitative descriptive research. The data collection techniques used by the writer is a field study, which consisted of interviews, direct observation, review of written documents, and discussions. Moreover, the authors also conducted a study in the library collection. Data were analyzed by descriptive quantitative and qualitative. The results showed that the Partnership gives a major role in the rapid development Brosem Apple Cider. This is indicated by a significant increase in revenue since capital assistance from Partnership Program in the amount of 15% -30% each year from 2005 to 2010. With financial training provided by this program also Apple Cider Brosem increased the ability to prepare financial statements which can be seen from the quality of the financial statements for the better. Keywords: Corporate Social Responsibility, Partnership Program, the average income of employees, financial statements]]>
<![CDATA[The Effect of Service Quality, Customer Value and Corporate Image on Customers’ Satisfaction (Study on Customer of PT. Pos Indonesia (Persero) Malang Branch) ]]>
<![CDATA[Faizal M. Alhaq, SE]]>;
<![CDATA[Dr.Fatchur Rohman, SE, Msi]]>;
<![CDATA[Ikhtiara Kaideni Isharina, SE., MM]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The purpose of this research is to examine the effect of Service Quality, Customer Value, and Corporate Image on Customer Satisfaction at PT. Pos Indonesia (Persero) branch Malang. In order to know the relationship occur among the independent variables (Service Quality, Customer Value and Corporate Image) on Customer Satisfaction the regression analysis, F test and t test was conducted. This research is explanatory research, in accordance with its purpose to explain the correlation and relations of some fixed variables. The samples in this research were the customers of PT. Pos Indonesia (Persero) branch Malang. The sampling technique is Purposive sampling and the research instruments tested using the validity test, reliability test and classical assumption test. The hypothesis testing was using the F and t test to analyze the data to be used in Multiple Regression Analysis. The multiple regressions showed that, simultaneously, Service Quality, Customer Value and Corporate Image are significant affect on PT. Pos Indonesia (Persero) branch Malang. So does partially tested, the variables of Service Quality, Service Value and Corporate Image are significant affect on customer satisfaction. While dominant test shows corporate image has dominant affect on customer satisfaction. Keywords: customer satisfaction, service quality, service value, corporate image.]]>
<![CDATA[THE INFLUENCE OF LEVERAGE AND LIQUIDITY ON DIVIDEND POLICY (Empirical Study on Listed Companies in Indonesia Stock Exchange of LQ45 in 2008-2010) ]]>
<![CDATA[Lalu Candra Karami, SE]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The research is purposed to test the influence of current ratio and debt to equity ratio toward dividend policy which is proxy as dividend payout ratio to companies which are listed in LQ-45 at Indonesia Stock Exchange in the period of 2008-2010. This research applies purposive sampling technique with 15 samples of companies. Multiple regression is a technical analysis method applied. The result of t test partially indicates that leverage influences negatively and significantly towards dependent variable, which is dividend payout ratio. Liquidity gives positive and significant influence towards dividend policy. Actually, there are some classical assumption tests, such as normality test, multicollinearity test, homoscedasticity test, and autocorrelation test. Keywords : debt to equity ratio, current ratio, dividend payout ratio]]>
<![CDATA[Marketing Strategy Planning to Gain Competitive Advantage (Case Study in Triseason Holiday) ]]>
<![CDATA[Seli Oktina, SE]]>;
<![CDATA[Dr. Mintarti Rahayu, SE., MS]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Background of this study aimed to determine the vision, mission and goals of the Triseason Holiday, analyzing strengths, weaknesses, opportunities and threats of Triseason Holiday and conduct marketing strategy planning Triseason Holiday to gain competitive advantage. The data analysis technique used is qualitative analysis. Triseason Holiday Tour and Travel has great potential to grow and develop. This is shown by the aspects of the internal forces that is cooperation, low price, high quality, hospitality and comfortable services, tour guide fluently with foreign languages, legal and provide insurance to consumers. Companies just do marketing via internet marketing course that is less effective for the targeted segment of the secondary market as a private company and government institution it should be a consideration for companies in the future. Keywords: Marketing strategic planning, Competitive advantage, Triseason Holiday]]>
