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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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ANALISIS PERBANDINGAN PENGENAAN PAJAK PENGHASILAN BERDASARKAN TARIF FINAL PASAL UU PPh PADA PERUSAHAAN REAL ESTATE Dwidjaja Agus Susanto
Buletin Ekonomi Vol. 17 No. 2 (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.v17i2.288

Abstract

Penelitian ini bertujuan untuk mengetahui dampak perubahan pengenaan tarif pasal 17 UU PPh (flat rate) menjadi tarif final atas penjualan atau pengalihan hak atas tanah dan/atau bangunan bagi perusahaan real estate dan bagi fiskal. pendekatan yang digunakan adalah penelitian kuantitatif dan kualitatif, karena menggunakan data skunder dan pengambilan keputusan didasarkan dari data yang diobservasi dan dikumpulkan terlebih dahulu. Dari hasil penelitian, disimpulkan bahwa perhitungan pengenaan Pajak Penghasilan (PPh) pada usaha real estate PT.X, PT.Y, dan PT.Z menurut penulis sudah sesuai dengan perhitungan yang diatur dalam PP No.71 tahun 2008 tentang pembayaran pajak penghasilan atas penghasilan dari pengalihan hak atas tanah dan/atau bangunan. Dampak perubahan ketentuan pajak penghasilan dari flat rate menjadi tarif final menurut penulis terlihat menguntungkan bagi wajib pajak karena PPh dengan tarif final lebih kecil dibandingkan dengan pengenaan tarif flat rate.
PROSEDUR PENAGIHAN PIUTANG RAWAT INAP DAN RAWAT JALAN DENGAN MENGGUNAKAN ASURANSI DI RS PGI CIKINI Englin Widyah Luksiana; Emerald Tobing; Melinda Malau
Buletin Ekonomi Vol. 20 No. 1 (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.v20i1.324

Abstract

ABSTRACTThere are still many hospitals can not provide health care services properly to the public including on how the payment system is applicable. As a social unit, the hospital was faced with the scarcity of funds needed to finance their health care needs. However, the hospital is expected to provide treatment rates that are accessible by the public. The hospital also provides a delay of payment of debts to individuals, insurance and other debtor already did the contract up to the hospital in collecting receivables. Receivables have an important role in all business activities including hospitals. Accounts receivable is heading current assets whose value may affect the liquidity of a company or hospital. Collection of accounts receivable hospital carried out in accordance with the applicable procedures and prior to the maturity that has been set. If the delivery of billing claims receivable past due, then the possibility of unpaid accounts receivable hospital.Kata kunci: Prosedur, Piutang, Penagihan.
FINANCIAL LEVERAGE, OPERATING LEVERAGE, LIQUIDITY DAN PENGARUHNYA TERHADAP BETA SAHAM: Studi Kasus pada 30 Perusahaan Peringkat Terbaik di BEI Periode 2010-2012 Frangky Sitorus; Sarinauli 1; Dwidjaja Agus Susanto
Buletin Ekonomi Vol. 19 No. 2 (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.v19i2.313

Abstract

Ada dua jenis risiko yang berhubungan dengan saham perusahaan, yaitu risiko sistimatis dan risiko tidak sistematis. Dalam tulisan ini dibahas risiko sistimatis (beta saham) yang bertujuan untuk mengetahui apakah financial leverage, operating leverage, dan liquidity berpengaruh terhadap risiko beta saham, pada 30 perusahaan yang mendapat peringkat terbaik di BEI. Untuk menguji pengaruh tersebut digunakan metode regresi linear berganda. Data yang digunakan berupa data sekunder, yaitu laporan keuangan perusahaan, indeks harga saham perusahaan, dan IHSG. Data ini diperoleh dari website idx.com dan yahoofinance.com untuk periode tahun 2010-2012. Hasil penelitian ini menunjukkan bahwa rasio keuangan DFL, DOL, dan liquidity secara simultan atau bersama-sama tidak berpengaruh terhadap beta saham. Secara individual rasio DFL, dan DOL yang berpengaruh secara negatif terhadap beta saham sementara liquidity berpengaruh positif, namun ketiganya tidak signifikan secara statistika. Hasil uji determinasi koefisien regresi berganda (R2), variabel independen (DFL, DOL, liquidity) tersebut mempengaruhi beta saham 0,4% sedangkan 99,6% dipengaruhi oleh faktor-faktor lain di luar model ini.
RELATIONSHIP BETWEEN INVESTMENT AND COMPETITION LEVEL IN BETWEEN THE POWER OF VARIOUS STATE Johnson Kennedy, Posma Sariguna
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.v22i1.743

Abstract

Economic theory and existing empirical studies indicate that higher competition in strategic environments will damage the investment. This study analyzes the relationship between competition and competitor’s interest rate on investment in the country. The data involved five countries, Indonesia and the neighborhood, such as Malaysia, Philippine, Singapore, and Thailand, in twenty years periods evidence, 1989-2008. The competition among countries measured by their relative national capability of investment that approached by their national power weighted by gross saving and balance of payment. While the analysis is shown sensitive to assumption about causality and the numerous problems of pooled data, the result indicate that higher competition has reduced investment in Indonesia and the competitor, about 20%. Another important effect is the existence of small positive impact of the competitor’s riil interest rate on investment in Indonesia, about 0,05% although not significant. In this study also found the different evidence that higher riil interest rate by competitor country, Singapore, do not promote the investment in Indonesia. This happened may caused of capital flight from Indonesia to the nearest country, Singapore, for investing in their higher interest rate.Keywords : Investment, International Investment. Klasifikasi JEL : F21
ANALISIS PERENCANAAN TENAGA KERJA AKADEMIK DENGAN PENDEKATAN RANTAI MARKOV: STUDI KASUS PADA UNIVERSITAS KRISTEN INDONESIA Martha Dora Julitte; Nenny Anggraini; Suzanna Josephine Tobing
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.v19i1.304

Abstract

Perencanaan tenaga kerja merupakan aspek utama manajemen dalam melakukan aktivitas perusahaannya. Perencanaan tenaga kerja yang tidak tepat akan mempengaruhi biaya yang dikeluarkan dan produktivitas kerja. Penelitian ini bertujuan untuk mengetahui bagaimana perencanaan tenaga akademik di UKI yang selama ini dilakukan sudah tepat atau jumlah dan komposisi tenaga akademik yang tepat, karena perencanaan tenaga akademik yang tidak tepat akan mempengaruhi biaya yang dikeluarkan dan produktivitas kerja. Data yang digunakan bersumber dari data primer Universitas Kristen Indonesia (UKI) dari periode tiga tahun terakhir yaitu dari tahun 2010 sampai dengan 2012. Metodologi penelitian yang digunakan oleh penulis adalah dengan teknik analisis kuantitatif dengan menggunakan pendekatan Rantai markov yang dianalisis dengan proses pertama yaitu penentuan state, menghitung nilai probabilitas antar state, pembentukan matriks probabilitas transisi, peramalan kebutuhan tenaga akademik di UKI untuk tiga tahun ke depan, dan menentukan jumlah komposisi tenaga akademik di UKI. Berdasarkan penelitian yang dilakukan maka dapat disimpulkan bahwa jumlah state tenaga akademik di UKI terdiri dari enam state yaitu state satu golongan IVD–IVE dengan kepangkatan guru besar, state dua golongan IVA–IVC dengan kepangkatan lektor kepala, state tiga golongan IIIC–IIID dengan kepangkatan lektor, state empat golongan IIIA–IIIB dengan kepangkatan asisten ahli, state lima pengurangan tenaga akademik, dan state enam penambahan tenaga akademik. Jumlah tenaga akademik yang diramalkan untuk tahun 2013 sebanyak 320 orang, tahun 2014 340 orang, dan tahun 2015 sebanyak 359 orang. Sedangkan untuk komposisi peramalan jumlah tenaga akademik tahun 2013 untuk guru besar ada 43 orang, lektor kepala ada 49 orang, lektor ada 79 orang, dan asisten ahli ada 149 orang. Sedangkan komposisi untuk tahun 2014 diramalkan guru besar ada 46 orang, lektor kepala ada 45 orang, lektor ada 76 orang, dan asisten ahli ada 173 orang. Peramalan tahun 2015 untuk guru besar diramalkan ada 48 orang, lektor kepala ada 42 orang, lektor ada 73 orang, dan asisten ahli ada 196 orang.
SISTEM PENJUALAN KREDIT ATAS JASA SEWA KAPAL PADA PT. SWAKARSA Novi Verantika; Melinda Malau; Frangky Yosua Sitorus
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.v21i2.587

Abstract

Sales will be followed by the receipt of money. As happened in the purchase transaction, receipt of money from a sale conditional on buying and selling has been determined. In addition to income from sales, the company may receive money from other sources, such as the payment of capital owners, loan lenders, and others. Cash receipts are cash received by the company, either in the form of cash or securities that have properties can be immediately used are derived from the company as well as cash sales transactions, settlement of receivables, or other transactions that may add to the company's cash. However, cash receipts companies normally come from two main sources: cash receipts from cash sales and cash receipts of accounts receivable (credit sales). Cash receipts from cash sales is a series of business activities, which the company received a cash inflow from the sale of cash carried in a normal business. In this case, the source of cash receipts held by the company comes from cash sales, where customers immediately make a payment in cash and make purchases on credit. Customers in this case becomes one of the sources of the cycle of cash receipts from cash sales. Meanwhile, the company's receivables arising from credit sales. Sales of credit or installment are sales made by an agreement under which payments can be implemented in phases, namely: when the goods or services delivered to the buyer, the seller received the first payment (by check or transfer funds) portion of the sales price or payment (down payment) and remaining payment can be paid in stages. The cash proceeds from the sale of credit does not always go well, there are also experiencing delays (traffic) even becomes doubtful. If in accounting, accounts receivable becomes doubtful and can be removed. Meanwhile, inside the flat tax into income for the company.Keywords : Sales, Receivable, Services
TINJAUAN PELAKSANAAN PENGENAAN PAJAK PERTAMBAHAN NILAI PADA PT GRANDMININDO ANUGERAH Ardyansari, Desy; Tobing, Josephine
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.v21i1.578

Abstract

One that uses tax collection system that is self-assessment is VAT. The legal basis for VAT is set in the Law of the Republic of Indonesia Number 8 Year 1983 on Value Added Tax And Or PPnBM as amended by Act No. 42 of 2009. The VAT is an indirect tax on consumption in the customs area means that the tax burden can be transferred to another party, as long as the assignor of the tax qualifies as a Taxable Entrepreneur (PKP). The purpose of this report is to know the activities of tax imposition on Lead Mining. The company is engaged in vessel rental services are subject to VAT on services. Field Work Practice (PKL) is performed to determine the implementation of the tax in court by comparing the theoretical basis obtained in the course. This activity was conducted from February to April 2016. During the performance PKL obtain accurate data on VAT by taking the data that the form of the Notice (SPT), Tax Payment (SSP). This report can be concluded that PT Anugerah Grandminindo has run tax obligations in accordance with the Law of the Republic of Indonesia Number 8 Year 1983 on Value Added Tax And Or PPnBM as amended by Act No. 42 of 2009. It can be seen from the already implementation of the obligations that levy VAT at 10% of rental services vessels transferred to the recipient of services, publishes a Tax Invoice as proof of collection of VAT and SSP as proof of deposit and filing (SPT) Masa PPN done before the deadline for submission of return period expires namely the 20th of the following month.Keywords : Tax Payment (SSP), Value Added Tax
PROSEDUR PERENCANAAN DAN ANGGARAN KANTOR KESYAHBANDARAN UTAMA TANJUNG PRIOK – JAKARTA UTARA Albert M.E Wijaya Wijaya; Emerald G.M. Tobing
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.v20i2.536

Abstract

Any company or organization that is established must have a goal to be achieved by effective and efficient manner. It also applies to all organizations jenisi state as engaged in the political field, the economic field, the field of Business, Social and Cultural field - like Pendidikam and Health - a nonprofit organization, Society of Social Institutions and Religious environment even though. Economic development is carried out by a country always followed by the development aspect that continues to increase rapidly and rumit.Seiring with these developments, the various efforts undertaken by any institution or company to improve its performance. In an agency for planning and budgeting becomes important to achieve the goals and objectives of effective and efficient so as to produce the expected absorption or improve performance to be achieved. However, the planning and budget there are some problems encountered. As Realization / Biodegradable DIPA 2015 budget year. House of Representatives (DPR) to understand the proposed Budget Ceiling MoT for 2015 amounted Rp.51,605,867,000 but what happens during the running of the fiscal year 2015 there were problems experienced in personnel expenditure report with a shortage fee. The results of the practice of field work carried out showed that the procedures of planning and budget at the main kesyahbandaran office still need to be evaluated to support the performance of the office as a public service.Keywords: Planning, Procedure, Budget
ANALISIS PELAKSANAAN DAN PENGARUH BIAYA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PERTUMBUHAN EKONOMI DI DKI JAKARTA TAHUN 2012 Emma Tampubolon3
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.v17i1.275

Abstract

Penelitian dilaksanakan di Provinsi DKI Jakarta ini untuk mengetahui seberapa besar kemampuan pajak mendorong pertumbuhan ekonomi daerah Jakarta. Fungsi pajak dibentuk dalam beberapa persamaan ekonometrika kemudian disimulasi untuk mengetahui seberapa besar pertumbuhan terjadi pada setiap fungsi pajak sebagai akibat peningkatan jenis-jenis pajak daerah. Ditemukan bahwa fungsi-fungsi pajak yakni budgetair, regulered dan distribusi masih relatif kecil terwujud dalam pelaksanaannya ketika penerimaan pajak daerah dipatok naik 20 %, sehingga belum maksimal membiayai pengeluaran-pengeluaran rutin pemerintah daerah dan pembangunan wilayah, kurang menggiring investor mengembangkan investasi, dan belum efektif menciptakan lapangan kerja dan penyerapan tenaga kerja.
PENGARUH BUDAYA ORGANISASI DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN DI KANTOR WILAYAH IV: PT POS INDONESIA (PERSERO) JAKARTA PUSAT Emma Tampubolon; Victorya Naomi Theresia Purba; Nenny Anggraini
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.v19i3.320

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh budaya organisasi dan pengembangan karir terhadap kinerja karyawan pada kantor wilayah IV PT.Pos Indonesia.Populasi dalam penelitian ini adalah seluruh karyawan PT.Pos Indonesia Jakarta Pusat yaitu 100 orang.Sampel dilakukan dengan tehnik proporsional random sampling,dengan responden sebanyak 50 orang. Metode pengumpulan data yang digunakan adalah metode kusioner,pengamatan/observasi,wawancara dan studi kepustakaan.Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis deskripsi persentase dan regresi linier berganda. Hasil Hipotesis Uji F menunjukkan terdapat pengaruh signifikan budaya organisasi dan pengembangan karier secara simultan terhadap kinerja karyawan di Kantor Wilayah IV PT Pos Indonesia Jakarta Pusat. Koefisien determinasi menunjukkan bahwa 60,7% kinerja karyawan PT.Pos Indonesia dipengaruhi oleh budaya organisasi dan pengembangan karir, sedangkan sisanya dipengaruhi oleh faktor-faktor lain. Berdasarkan hasil penelitian dapat disimpulkan bahwa terdapat pengaruh budaya organisasi dan pengembangan karir secara simultan terhadap kinerja karyawan PT.Pos Indonesia Jakarta Pusat dan variabel budaya organisasi terhadap kinerja karyawan dibandingkan variabel pengembangan karir. Hal ini berarti untuk meningkatkan kinerja karyawan dapat dipengaruhi oleh budaya organisasi

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