cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuni Rimawati
Contact Email
infestasi@trunojoyo.ac.id
Phone
+6282232737905
Journal Mail Official
infestasi@trunojoyo.ac.id
Editorial Address
-
Location
Kab. bangkalan,
Jawa timur
INDONESIA
Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 9, No 1 (2013): JUNI" : 7 Documents clear
ANALISA PERHITUNGAN NILAI JUAL OBJEK PAJAK (NJOP) PADA USAHA PEMBUDIDAYAAN DAN PENANGKARAN IKAN AIR TAWAR (BANDENG) (Study Kasus Pada Tempat Budidaya Ikan Bandeng di Kabupaten Sidoarjo) Johan Aria Lesmana
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.506

Abstract

The objective of this research is to find out whether administration matter such as tax registration, tax reporting and tax payment has been in accordance with Undang-undang Nomor 12 Tahun 1994 about Land and Building Tax (Pajak Bumi dan Bangunan). This is a case study research with a unit analysis of a bandeng embankment at Banjar Kemuning Village, Sedati, Sidoarjo, East Java.Research found that the administration activities such as tax registration, tax reporting, and tax payment has been complied with Indonesian taxation law as there never been any taxation fine. However, there was still some discrepancy calculation of tax payable between the calculation of Kantor Pelayanan Pratama Sidoarjo Utara and embankment recalculation of Rp 86.140,00.
THE ACCOUNTING INFORMATION SYSTEM FOR ASSET: HOW TO RECOGNIZE AND MEASURE ASSET IN THE CASE OF REPLACE, SELL AND DEPRECIATE TANGIBLE NON-CURRENT ASSET/TANGIBLE FIXED ASSET ACCORDING TO IAS / PSAK 16 AND IFRS 5 Citra Nurhayati
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.502

Abstract

Change of the reporting standard to the IFRS based for all types of financial reporting, the Indonesian Financial Accounting Standard (IFAS) or PSAK has been running it adjustment. PSAK 16 and IFRS 5 have their complete explanation on how the fixed asset has to be treated. Since IFRS became global financial reporting standard, fixed asset has to be count with fair value or fair market value. The uncertainty of that value have resulted a different way of treating fixed assets. The market value that assigned for fixed assets is difficult to predict; especially for counting all investments indicators in the financial reporting. Replacing, selling and depreciating the fixed asset are done regularly every certain period of time. It will be easy to acquire their value if the fixed asset is really one entity; it refers to no other part within the fixed asset itself. On the other hand, if the fixed asset is built from many pieces of parts then it would not be consider as simple as treating the fixed asset as on entity. The Accounting Information System (AIS) is accountant aided technology in order to simplify the work of valuation, acquiring, recognizing, measuring and recording process of it. In the case of replacing, selling and depreciating with upcoming new rule, AIS would help respectively. Through the CAIS (Computerize Accounting Information System), it helps to count the value (fair value) for fixed asset. Literature review and analysis were using as research methodology on this research paper in order to show an overview of CAIS and the expert system that helps to decide the amount of fair value or market value.
POTRET PENURUNAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH AB: STUDI INTERPRETIF Rahmat Zuhdi
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.503

Abstract

 This study is based on the phenomenon of decline in opinion of districts/municipalities financial statement in East Java, especially AB local government financial statement as the only local government financial statement in East Java who is predicated as unqualified opinion in 2006, and then deteriorated in 2007, 2008, and 2009 continously-also got adverse opinion, disclaimer, and adverse opinion. The purpose of this study is to reveals the reasons of the phenomenon of decline in the quality of AB local government financial statement. This study uses a phenomenological approach. Data were collected from in-depth interviews with informants, and then analyzed using a model of Creswell.The results showed that (1) the application of financial information system of AB local government has not been integrated so that caused data assets are not well documented, (2) AB local government has not maximize efforts to improve the quality of human resources who have the capability of accounting, (3) the differences in policy between the Ministry of Health and Ministry of the Domestic Affairs caused local government disagree with each other in interpreting the policy, so that each local government use different policies in managing the fund of health insurance in the region.
KAJIAN IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DITINJAU DARI SHARIAH ENTERPRISE THEORY PADA PT. BANK PEMBIAYAAN RAKYAT SYARIAH BHAKTI SUMEKAR CABANG PAMEKASAN - Samsiyah; Yudhanta Sambharakhresna; Nurul Kompyurini
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.504

Abstract

The objective of this study is to analyze the implementation of corporate social responsibility (CSR) of syariah banking based on the shariah enterprise theory. This study explore how BPRS Bhakti Sumekar apply its company social responsibilities. It uses observation method, interview method, and documentation method towards parties responsible to implement CSR and uses analyses based on disclosure items of social responsibilities of shariah enterprise theory. The results shows that CSR implementation of PT. BPRS Bhakti Sumekar is still very limited, performed voluntarily, and still far in the way to correspond to the shariah enterprise theory.
TAX FAIRNESS PERCEPTION AND TAX COMPLIANCE: STUDI EMPIRIK PADA WAJIB PAJAK ORANG PRIBADI KARYAWAN DI BANDUNG Verani Carolina; Riana Fortunata
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.500

Abstract

This study aims to examine whether perceptions of tax fairness influence on salaried taxpayer compliance. Richardson (2006) indetify tax fairness as an issue that positively impact tax compliance in Hong Kong. Recent research reveal that tax knowledge affects the perception of tax fairness and finally affects Malaysian taxpayers compliance behaviour (Saad, 2010). This research was conducted by questionnaire survey method in salaried taxpayers in Bandung. Regression analysis was used to identify the research variables (tax fairness and tax compliance). The results showed that vertical tax fairness and horizontal tax fairness are significantly affect salaried taxpayers compliance in Bandung.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI KINERJA KEUANGAN (Studi Pada Perusahaan Food dan Beverages Di Bursa Efek Indonesia) R.Gatot Heru Pranjoto
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.505

Abstract

The aims of this research is to investigate the influence of financial ratio to net income (NI) in both simultaneous or partial way. The unit analysis and research population is Food and Beverage manufacture companies listed in Indonesia Stock Exchange (BEI) during the period of 1 January 2006 until 31 December 2009. Sampling technique used is purposive sampling. Whether the analysis techniques used is multiple regression.The research findings show that independent variable models (DR, ROA, NWC, ROE, TAT, and OPM) have tolerant value of under 15%. This suggests that 85% of each independent variable (DR, ROA, NWC, ROE, TAT, and OPM) can be explained by other predictors (independent variables). The ANOVA or F-Test results shows that the F-value is 77.82 with significant value of 0.000. Simultaneously, financial ratio measured by DR, ROA, NWC, ROE, TAT, and OPM affect net income (NI). From the six independent variables, it has been found correlation value among variables is quite high that is above 0.5, suggests that there is multicollnearity or correlation among the six variables. The significance of one side correlation of the output (measured from probability) results in variety value, where variable DR, ROA, NWC, ROE, TAT, and OPM have strong correlation significance, whether the other four variables (DTE, ITO, NPM, and CR) were not correlated significantly.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR PADA PERUSAHAAN MULTINASIONAL DI INDONESIA Puji Lestari; Sri Harmeidiyanti; Uswatun Hasanah; Rini Widianingsih
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.501

Abstract

This research aims to investigate the effect of intellectual capital to financial performance and market performance at multinational companies listed in Indonesia Stock Exchange. Research population consists of 65 listed companies. Samples were taken by purposive sampling method which is 51 companies. The analytical technique used in this research is simple linear regression.It is found that intellectual capital is not affecting financial performance and market performance of multinational companies in Indonesia. It suggests that intellectual capital has not been able to create high value added of the company yet. This research also suggests that market is not appraise the company any higher when the company has higher intellectual capital.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2013 2013


Reset
Filter By Issues
All Issue Vol 21, No 2 (2025): DECEMBER Vol 20, No 2 (2024): DECEMBER Vol 20, No 1 (2024): JUNE Vol 19, No 2 (2023): DESEMBER Vol 19, No 1 (2023): JUNI Vol 18, No 2 (2022): DESEMBER Vol 18, No 1 (2022): JUNI Vol 17, No 2 (2021): DESEMBER Vol 17, No 1 (2021): JUNI Vol 16, No 2 (2020): DESEMBER Vol 16, No 1 (2020): JUNI Vol 15, No 2 (2019): DESEMBER Vol 15, No 1 (2019): JUNI Vol 15, No 1 (2019): JUNI Vol 14, No 2 (2018): DESEMBER Vol 14, No 2 (2018): DESEMBER Vol 14, No 1 (2018): JUNI Vol 14, No 1 (2018): JUNI Vol 13, No 2 (2017): DESEMBER Vol 13, No 1 (2017): JUNI Vol 12, No 2 (2016): Desember Vol 12, No 1 (2016): JUNI Vol 11, No 2 (2015): DESEMBER Vol 11, No 1 (2015): JUNI Vol 10, No 2 (2014): DESEMBER Vol 10, No 1 (2014): JUNI Vol 9, No 2 (2013): DESEMBER Vol 9, No 1 (2013): JUNI Vol 8, No 2 (2012): DESEMBER Vol 8, No 1 (2012): JUNI Vol 7, No 2 (2011): DESEMBER Vol 7, No 1 (2011): JUNI Vol 6, No 2 (2010): DESEMBER Vol 6, No 1 (2010): JUNI Vol 5, No 2 (2009): DESEMBER Vol 5, No 1 (2009): JUNI Vol 4, No 2 (2008): DESEMBER Vol 4, No 2 (2008): DESEMBER Vol 4, No 1 (2008): JUNI Vol 3, No 2 (2007): DESEMBER Vol 3, No 1 (2007): JUNI Vol 2, No 2 (2006): DESEMBER Vol 2, No 1 (2006): JUNI More Issue