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Articles 35 Documents
DAMPAK Psl. 7 atas UU NO. 36 TAHUN 2008 TERHADAP PELAKSANAAN PMK NO. 137/PMK.05/2005 PADA PENGENAAN PPH PASAL 21ATAS PEGAWAI TETAP Yulita Setiawanta
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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Abstract

Taxation Laws change frequently implicates the part of the pattern of self assestment System which adopted by the tax law in Indonesia. Especially the imposition of income tax article  21 about regular employee. The changes are also properly considered by the Government in order to fill the state income derived from non-oil and gas sector that has been the main source of the income, annually. A change in income tax article 21 of regular employees although not individually significant, but when added together aggregately  with certain assumption,  it will achieve considerable value. It has also been consciously recognized by government, however, if the assumption of obedience taxpayer increases and the number of taxpayers is also in a good growth, the state income tax also does not decline, but it will  expected to  increase. An individual taxpayer or a regular employee, especially who receive only from one main source of income becomes a little bit helped by the reduction of  taxes that must be paid  in each tax period.
MODEL PELAYANAN PUSKESMAS (PUSAT KESEHATAN MASYARAKAT) DI KOTA SEMARANG Imam Gozali
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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The purpose of this research is making a model of health center services (Community Health Center) in Semarang. The variables that be used are perception, image, service quality, customer satisfaction and customer loyalty. The population in this study are people in Semarang who ever went to the health center. Samples were taken 8 (eight) health centers in Semarang that have services and excellent programs with purposive informant. The results are first, the performance of health centers is still weak, because there are many people who come to the hospital for treatment. Second, service is slow, so it becomes the main target of  health department in terms of administrative proceedings and services to patients quickly, it did not take long, though it is still difficult to realize. Third, in public opinion, the image of  health centers are still not good enough,
EVALUASI KUALITAS LAYANAN WEBSITE PUSDIKLAT BPK RI MENGGUNAKAN METODE WEBQUAL MODIFIKASIAN DAN IMPORTANCE PERFORMANCE ANALYSIS Bayu Luhur Wicaksono; Adhi Susanto; Wing Wahyu Winarno
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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Abstract

This study tries to evaluate the service quality of Pusdiklat BPK RI website user perceptions measured by modification approach webqual variables. This evaluation also focuses on the extent to which perceptions of website service quality perceived by the level of expectation from the perspective of service users Pusdiklat BPK RI website. This research takes an object on a website that addresses Pusdiklat BPK RI in www.pusdiklat.bpk.go.id with 155 respondents in the sample used in the measurement of the quality of service of this website. The method used to evaluate the integration of the calculation approach webqual variable modifications within the framework of Structural Equation Modelling(SEM)and Importance Performance Analysis (IPA). The results of this research, that there is a positive and significant relationship between the variables of website service quality, satisfaction levels, and the intensity of use of that form a conceptual model of research. To improve user satisfaction and loyalty for services rendered to maintain the consistency of the performance of some of the attributes of the perceptual interaction and information that has the greatest contribution to the quality of the service website. While the attributes that are necessary to get attention is a matter of updating the content information and access response time on the look of the website. The results are expected to provide feedback to management (team manager)  Pusdiklat BPK RI website service in the improvement and development of the website to match user expectations.
ANALISIS CAMELS DALAM MEMPREDIKSI TINGKAT KESEHATAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2009 – 2011 Agung Julianto
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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The purpose of this study is to find empirical evidence about differences in the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Profit Margin (NPM), Return on Assets (ROA), Operating Expenses and Operating Income (BOPO), Loan to deposit Ratio (LDR) and Interest Expense Ratio (IER) in accordance with the banks classification (healthy banks and unhealthy banks). Sample was determined using purposive sampling method of 60 listed banks at the Indonesian Stock Exchange (IDX) within period of 2009 through 2011. Approach used in this paper is discriminant analysis. The empirical results show that there were significant differences, CAR with Wilk's Lambda value of 0.927 significant at 0.037 and Wilk's Lambda value of NPL amounted 0.818 and significant at 0.001. This suggests that CAR and NPL can be used to form the discriminant variable. While variable NPM, ROA, LDR and IER shows no significant results, so these variables have a low predictive value in shaping the discriminant variable.
IDENTIFIKASI PRIORITAS ATRIBUT-ATRIBUT DI BIDANG PENGAJARAN DALAM RANGKA PENINGKATAN KINERJA DOSEN UNIVERSITAS DIAN NUSWANTORO Hertiana Ikasari; Ngatindriatun Ngatindriatun
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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The purpose of this study is identifying the attributes that should be prioritized by lecturers of  Dian Nuswantoro University in the field of teaching in order to improve its performance. This study uses primary data and secondary data. Secondary data are from  the lecturers presence and student midterm grades obtained from the Central Information Systems (PSI) UDINUS in second semester of 2011/2012. Primary data obtained from questionnaires to students about student perceptions regarding lecturer performance attributes that want to be judged. Analysis tools used in this study is Fuzzy Quantification Theory I. The greatest attribute to be prioritized is response capability factors and clarity of lecturer in answering questions from the students. Lecturers need to master the material that is being taught, so if there are any questions from the students can give a satisfactory answer. Advice that can be given is in giving the tasks in the field of teaching, the academic authorities should pay attention to propriety Normal Workload Tri Dharma University, the academic authorities should consider giving the teaching assignments according to their competencies.
MENYUSUN LAPORAN KEUANGAN SEDERHANA DENGAN MICROSOFT EXCEL Ririh Dian Pratiwi
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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Accounting is an information system that measures business activities, processes the data into a statement, and communicate the results to decision-makers who will make decisions that could affect business activity. The information generated in an accounting system called financial statement. Through Microsoft Excel, the financial statement can be simply prepared with a shorter cycle, from preparation of  journal to simple financial statement. When recording of each transaction for a certain period has been done, then the next step is preparing financial statement. The main financial statement for an individual firm is balance sheet, income statement  and statement of owners equity. This article only examines the preparation of income statement and balance sheet. Arranging the balance sheet and income statement by using a Microsoft Excel worksheet.
UKURAN PERUSAHAAN, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2010 Hayu Wikan Kinasih; Anna Sumaryati
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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Abstract

The emergence of Corporate Social Responsibility (CSR) is inseparable from the philosophical shift in management business entity organization. CSR disclosure is a communication process of the social and environmental impacts from economic activities of the organization’s special interest groups (stakeholders) and society as a whole. The purpose of this research is to understand the influence of company size, profitability and financial leverage towards corporate social responsibility disclosure. Independent variable in this research using the proxy Total Asset for company size, Earning Per Share for profitability, and Debt to Equity Ratio for financial leverage. The dependent variable of this research is corporate social responsibility disclosure using the proxy CSR Index.Sample of this research consist of  17 manufacturing company listed in Indonesian Stock Exchange over three years ie 2008-2010 with a total of 51 samples. This research found that partially company size (Total Asset) significantly influence the CSR disclosure which has sig. 0,014. Profitability (EPS) and Financial Leverage (DER) has sig. 0,248 and 0,196, so that there are no significant influence between Profitability and Financial Leverage towards CSR disclosure. Simoultaneously, independent variable (company size, profitability, and financial leverage) significantly influence dependent variable (CSR disclosure) which has sig. 0,001.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2007-2009) Ririh Dian Pratiwi; Imam Gozali
MEDIA Vol 19, No 2 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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The purpose of this research is to examine the influence of the corporate governance mechanism to the firm value. The variables examined in this research are audit committe (audit committee activity and expertise of audit committee), board of commissioner (board of commissioner activity and independent commissioner), institutional ownership, managerial ownership  and firm value. The sample which used in this research are manufacturing companies listed at Indonesian Stock Exchange on period of 2007-2009. This research is using purposive sampling method to determine the sample and resulted 44 companies as research sample. Multiple regression model and statistic descriptive is used to analysis data. The result of this research shows the corporate governance mechanism (expertise of audit committee, independent commissioner and managerial ownership) had positive effect and significant to firm value. Audit committee activity, board of commissioner activity, and Institutional ownership are not influence to firm value.
ANALISIS REAKSI PASAR MODAL INDONESIA TERHADAP PERISTIWA NON EKONOMI (STUDI KASUS PERISTIWA BOM JW MARIOTT / RITZ CARLTON 17 JULI 2009) M. Taufik Hidayat
MEDIA Vol 19, No 2 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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Capital market is one of the economic instrument with rapid developments. It is become an indicator and supporting economic development of a country. Capital market gives reaction to any event which contents with information, economic event as well as non economic event. Safety situation in the Country have a close relationship with stability and the economic performance of a country. In Indonesia, safety situation seem can’t be separated from capital market reaction. This research attempt to analyze capital market reaction to safety situation in the country, in this case is Bombing event on JW Mariott / Ritz Carlton Hotel at17th July 2009. Capital market reaction measured by the abnormal return, trading volume activity and security return variability. The examination of market reaction used event study analysis technique and the samples selected by purposive random sampling method from LQ 45 in BEI (Indonesia Security Exchange) during the observation periode. The calculation of abnormal return based from expected return which is exceeded from linear regression technique. The result showed that Bombing event on JW Mariott / Ritz Carlton hotel as a unsafety situation had an impact on Indonesia capital market. There were a reaction of positive abnormal return on the day after the bombing event but in the few days after, market had back to a normal situation. The statistical test result that there are no significant differences among abnormal return, trading volume activity and security return variability around the event of JW Mariott / Ritz Carlton bombing.
NEOLIBERALISME DALAM PERSPEKTIF ISLAM Hendri Hermawan Adinugraha
MEDIA Vol 19, No 2 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
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Abstract

The Neoliberalism for some groups was considered superior to other economic systems, but the reality is the ideology fails to provide for the people welfare and has caused excessive economic inequality. Neoliberalism is the current and emerging economic paradigm characterized by the conventional paradigm that seeks to separate the economic activity of all religious values ​​and the release of government intervention through free markets, privatization, and globalization. Unlike the Islamic values ​​contained in the Qur’an and Sunnah, which has been able to become the main cornerstone of an economic system, the Islamic economic system. Islam teaches a balance between individual economic freedom with justice and the common good. Because it includes outlook and way of life as a whole as well (kāffah) as Islam has a goal of creating an economic system with the principles of justice (al-‘adl) for all groups. While neoliberalism is an economic ideology that is based on capitalism, and when Neoliberalism applied in the economic system, it will caused more harm than good and benefit.

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