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INDONESIA
Buletin Ekonomi
Published by Universitas Kristen Indonesia
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 97 Documents
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TINJAUAN PEMOTONGAN PPH PASAL 23 PADA CV BERKAT TIMAH SEJAHTERA Maria Ave Melkya; Janti Saragih; Fenny BNL Tobing
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.584

Abstract

In the era of globalization in the world economy is ketat.Itu make us required to have a greater ability to be bersaing.Hal This also occurs in the working world wide. Then the student as a potential fresh graduate would not want to have more ability at the time wanted to start a dive in the world of work later. To meet all necessary improvement of the quality of the workforce that has been ada.Universitas Kristen Indonesia Faculty konomi as one who has experienced the Institute of Education, has the aim to put out more graduates - lusan best. That is not only reliable in the academic field but also have the best possible preparation in the competitive world of work, therefore it is time for the Indonesian people began to fix themselves in the field of economy to seek revenue to be used as an income assets of the largest and most important. Indonesia needs to do a tax reform.Keywords: Taxation, Income Taxes 23, Rental Services, Cutting, Crediting
TINJAUAN TERHADAP PERHITUNGAN, PENYETORAN DAN PELAPORAN PPH PASAL 21 ATAS GAJI KARYAWAN TETAP PADA PT. ACKIRA CIRA PERKASA Hutahaean, Ita Purnama; Kennedy, Posma Sariguna Johnson
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.581

Abstract

Article 21 Income Tax is a tax levied on personal income in the country in the form of salaries, honoraria, allowances and other payments. Objectives Job Training is namely to examine the implementation Overview Against Calculation, Deposit and Reporting of Tax Article 21 Permanent Employee Salary Up, On Ackira Cira Perkasa PT East Jakarta City which is located Rukan Business Park Kirana Kirana Cawang Rk. No. 23 & 25 JL. D. I. Panjaitan Kav. 48. Pursuant to Article 21 Paragraph 1 of Law No. 36 Year 2008 on Income Tax, the parties are obliged to withhold income tax under Article 21 is the employer, in this case Ackira Cira Perkasa PT East Jakarta City, Based on the analysis and discussion of the calculation procedure, deposit and reporting of annual tax return Tax Article 21 for an individual taxpayer, it can take several conclusions, namely: That PT. Cira Ackira Perkasa had done the calculations, reporting in accordance with the Tax Act 36 of 2008 and Per 32 / PJ / 2015 which applies except for the remittance is delayed.Keywords : Tax Payment (SSP), Value Added Tax
PERANAN PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT PUSBAHNAS KBM Aaron Leonard Alfeus; Melinda Malau
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.534

Abstract

Every company or organization that is established must have a goal to be achieved by effective and efficient manner. It also applies to all types of organizations such as the engaged state, in politics, in economics, in business, in social culture - such as pendidikam and health - nonprofit organizations, civil society organizations and even in religious environments though. Many products produced by PT Perhutani (Persero) which one of them in the field of Pusat Perlebahan Nasional or abbreviated Pusbahnas. The activities undertaken in Pusbahnas is processing local honey and honey purchased through partners through several methods such as open auctions, direct election, appointment, direct procurement and self-management. In this case PT Perhutani especially those Pusbahnas choose cash sales method and no longer use credit sales, internal controls and procedures for the sale of merchandise is very important for the company to increase its sales. The purpose of this report is to determine the procedure on credit sales Pusbahnas, determine the method used to increase sales, and to determine the role of internal control in credit sales Pusbahnas KBM. The results of the field work practice carried out showed that the internal control over credit sales at PT Perhutani Pusbahnas still needs to separate work functions and additional control to avoid deviations.Keywords: Internal Control, Procedure, Sales, Credit Sales
ANALISIS DUPONT SYSTEM TERHADAP RETURN SAHAM: Studi Kasus Saham-Saham yang Termasuk dalam LQ-45 Posma Sariguna Johnson Kennedy1
Buletin Ekonomi Vol. 17 No. 1 (2013): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v17i1.278

Abstract

Penelitian ini bermaksud untuk menjawab pertanyaan faktor – faktor apa saja yang dapat mempengaruhi pergerakan dari return. Apakan return on assets, return on equity, earning per share, profit margin, assets turn over, rasion leverage dan debt to equity ratio mempengaruhi return saham – saham tersebut. Faktor – faktor fundamental yang diteliti tersebut atas dijadikan sebagai variabel – variabel independen, ditentukan berdasarkan pada skema Du Pont System yang diperluas. Model penelitian dirancang melalui langkah – langkah penelitian yang dimulai dari operasionalisasi variabel, penetapan jenis dan sumber data, metode pengumpulan data, mentode analisis dan diakhiri dengan pengujian hipotesis. Obyek dari penelitian ini perusahaan – perusahaan publik dimana saham – sahamnya terdaftar dalam indeks LQ-45 yang mengeluarkan laporan keuagan secara lengkap. Melalui laporan perusahaan – perusahaan publik tersebut didapat data mengenai faktor – faktor fundamental dari perusahaan tersebut melalui rasio – rasio finansialnya. Data diperoleh dari neraca dan laporan keuangan perusahaan – perusahaan publik yang dilisting di Bursa Efek Jakarta. Metode yang digunakan dalam penelitian ini adalah metode deskirptif dan verfikatif, dengan melakukan pengumpulan data, menginventarisasikan, mengolah sampai menyajikan hasil disertai interprestasi, dan memberikan gambaran tentang hubungan antar variabel yang diteliti sehingga akhirnya akan didapat gambaran yang jelas tentang pokok permasalahan yang diteliti. Hubungan linier variabel – variabel independen (assets turn over, return on assets, return on equity, earning per share, leverage ratio, debt to equity ratio) secara bersamaan berpengaruh nyata terhadap variabel dependennya (return saham), tetapi koefisien persamaan liniernya menunjukkan terjadinya perubahan / pergerakan variabel return saham. Secara berurutan faktor – faktor rasio keuangan yang paling mempengaruhi pergerakan return on assets, earning per share, return on equity, assets turn over, leverage ratio, dan debt to equity ratio.
ANALISA PERSAINGAN BANK UMUM DENGAN BANK SYARIAH DITINJAU DARI TINGKAT SUKU BUNGA: (Berdasar Suku Bunga Bank Indonesia dan Bagi Hasil Mandiri Syariah Periode Tahun 2007-2011) Posma Sariguna Johnson Kennedy; Hardi Surya Surya
Buletin Ekonomi Vol. 19 No. 3 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i3.319

Abstract

This study aimed to see if the selection by the consumer bank in placing deposits due to the rate of return / interest, or because of the type of the bank. The approach used in this study is a quantitative approach, with multiple linear regression analysis technique. The type of data in this research is secondary data, in the form of time series data in the period of 2007-2011 on a monthly basis, which consist of interest rate of Bank Indonesia, the sharia deposit rate for one month in Mandiri Syariah, and the amount of funds on bank deposits in Mandiri Syariah. The results showed that the depositors have not seen the kind of bank where they place their funds, but still see the risk and return, which still compare the rate of profit from the interest rate offered by commercial banks that are shown on the rise and fall of interest rates of Bank Indonesia.Keywords: financial management, sharia banks, deposits.
ANALYSIS OF BALANCED SCORECARD APPLICATION FOR MEASURING PERFORMANCE OF CUSTOMER PERSPECTIVE, INTERNAL BUSINESS PERSPECTIVE, PERSPECTIVE LEARNING AND GROWTH IN PT. DAVICO ENGINEERING Tomasoa, Erick Norman; Simanjuntak, Ramot P.
Buletin Ekonomi Vol. 22 No. 1 (2018): ISSN: 1410-3842 Buletin Volume 22 No.1
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i1.747

Abstract

This study aims to Know how the application of BSC as a measurement tool at PT. Davico Engineering and to know how the company's performance if measured by customer perspective, internal business process perspective, learning and growth perspective.The data used comes from the company, interview and the spread of questionnaires to customers 35 respondents and employees as much as 35 respondents for the period of the last two years ie from 2015 - 2016. The research methodology used by the authors is the data analysis used in this study using three perspectives by developing relevant measurements using critical succes factors (CSFs) or by calculating the index of satisfaction. By the formula Ikmaks = R x PP Exmaks, Ikmin = R x PP x Exmin, Interval = (Ikmaks - Ikmin): 5. A conclusion that can be drawn from a customer perspective, internal business perspective, learning and growth perspective is satisfactory for each perspective in company performance. Keywords : Balanced scorecard, Measuring Performance, Balanced Scorecard Perspective.
ANALISIS DATA MINING DAN WAREHOUSING Rutman Lumbantoruan; Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 19 No. 1 (2015): Vol 19 No 1 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i1.308

Abstract

Data mining adalah salah satu langkah dalam proses Knowledge Discovery in Database (KDD), suatu pengakuan proses pencarian. Data mining menggunakan algoritma tertentu untuk mencari pola dalam database. Machine Learning adalah area dalam kecerdasan buatan yang berhubungan dengan pengembangan teknik yang dapat diprogram dan belajar dari data masa lalu. Pengenalan pola, data mining dan machine learning sering digunakan untuk merujuk pada hal yang sama. Bidang ini mengambil probabilitas dan statistik, kadang-kadang optimasi. Machine Learning menjadi alat analisis dalam data mining.
SISTEM DAN PROSEDUR PEMBELIAN BARANG DAGANG SERTA PENENTUAN HARGA POKOK PENJUALAN PADA PT PERHUTANI (PERSERO) Fransiska Elisa; Fenny BNL Tobing; Nenny Anggraeny
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.594

Abstract

Purchases can not be ruled out in the operational activities of a company for the purchase of an item that can be used in providing and resold to another party. System strong purchases of merchandise as well as the purchase of standardized procedure is crucial in the implementation of the purchase, that purchase activity can be accounted for properly. Many products produced by PT Perhutani (Persero) which one of them in the field of national beekeeping center or abbreviated Pusbahnas. Activities undertaken in Pusbahnas is processing local honey and honey purchased through partners through several methods such as open auctions, direct elections, direct appointment, direct procurement and self-management. In this case PT Perhutani especially those Pusbahnas choose the method of selecting an open and self-management were taken from areas in Central Java. in procuring raw material using the acceptance of the honey from the partners and in selling their products using cost of goods sold which then essentially determine the selling price. Systems and procedures for purchases of merchandise as well as determining the cost of sales is very important for the company to process the raw materials for use in both internal and sold to the public for consumption.Kata kunci: Pembelian, Sistem, Persediaan, Prosedur, Harga pokok penjualan.
ANALISIS HUBUNGAN MOTIVASI DAN DISIPLIN KERJA DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB): PT.TOSHIBA CONSUMER PRODUCTS INDONESIA Rosita Edy Haryanti; Pantja Djati; S. Josephine Tobing
Buletin Ekonomi Vol. 18 No. 2 (2014): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v18i2.299

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan motivasi dan disiplin kerja dengan OCB pada PT. Toshiba Consumer Products Indonesia. Data diperoleh melalui riset lapangan dan riset kepustakaan, serta penyebaran kuisoner. Penelitian ini dilakukan di PT. Toshiba Consumer Products East Jakarta Industrial Park (EJIP),Bekasi 17550,Jawa Barat. Penelitian ini bersifat deskriptif –korelasional dengan sampel sebanyak 88 orang karyawan dan data dianalisis menggunakan analisis rank spearman dan korelasi berganda. Hasil penelitian ini menunjukkan bahwa (1) Terdapat hubungan yang signifikan antara motivasi (X1) dan disiplin kerja (X2) secara simultan (bersamasama) dengan OCB (Y) di PT. Toshiba Consumer Products Indonesia sebesar 0,589 tergolong cukup kuat. (2) Terdapat hubungan yang signifikan antara motivasi dengan OCB pegawai yang dijalankan PT Toshiba Consumer Products Indonesia. Hal ini ditunjukkan koefisien korelasi sebesar 0,214 yang menunjukkan korelasi bersifat lemah. (3) Terdapat hubungan yang signifikan antara disiplin kerja dengan OCB pada PT. Toshiba Consumer Products Indonesia. Hal ini ditunjukkan dengan koefisien korelasi sebesar 0,583 yang menunjukkan korelasi bersifat cukup kuat. Dapat disimpulkan bahwa motivasi pada karyawan PT. Toshiba Consumer Products tergolong lemah, terlihat dari perusahaan belum memberikan imbalan yang sesuai prestasi kerja karyawan dan belum ada pemenuhan jenjang karir (jabatan atau pangkat) yang jelas. Disiplin kerja di PT. Toshiba Consumer Products sudah berjalan cukup baik dan perlu dipertahankan karyawan yang tiba dan pulang kantor tepat waktu, karyawan yang mengerti akan Perjanjian Kerja Bersama (PKB) serta karyawan yang melaksanakan tugas dan tanggungjawabnya dengan baik. Dalam hal OCB, perlu dipertahankan karyawan yang fokus terhadap pekerjaan dan selalu mengikuti perkembangan perusahaan, serta karyawan yang setia atau loyal terhadap perusahaan, untuk peningkatan OCB.
TINJAUAN PADA CV BINA PERKASA ATAS SISTEM: PENJUALAN KREDIT DAN PENGENDALIAN INTERN Dewi Dwijayanti Lamsinar Purba; Rutman Lumbantoruan SE., MM
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.572

Abstract

Credit sales are transactions between the company and the buyer of goods or services which means there is the emergence of a receivable. CV. Bina Perkasa impose two kinds of systems sales ie sales in cash and credit sales. Most sales take place in the CV. Bina Perkasa is credit sales. This study aims to determine the credit sales system procedures and internal control at CV. Bina Perkasa. In carrying out this study, the authors do the Job Training (PKL) for one month in the company. procedure that goes with that in the procedure CV. Bina Perkasa is in conformity with the general credit sales procedures such as the procedure of sale, warehouse procedures, delivery procedures, procedures of credit and accounts receivable procedures. Implementation of internal control that goes with that in internal control in CV. Bina Perkasa also is in conformity with the internal control system of credit sales are common as the authorization of transactions, assets and records security, segregation of duties and adequate documents and records.

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