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INDONESIA
Buletin Ekonomi
Published by Universitas Kristen Indonesia
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 97 Documents
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EVALUASI PENYUSUNAN LAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN PENDIDIKAN XYZ Aprilia, Ruth Grace; Sihombing, Salmon; Tobing, Suzanna Josephine L.
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.915

Abstract

ABSTRACT XYZ Education Foundation is a non-profit social organization that provides services in the form of elementary school to high school. The foundation's resources come from donations that managed for its operational activities. In order for the foundation's finances to be well managed and the services provided to be sustainable, the foundation prepares the financial statements to be used by the foundation's management and donors in assessing the performance of the foundation. The financial statements of non-profit organizations are set out in SFAS 45 on reporting of nonprofit entities, but in practice the XYZ Education Foundation applies SAK ETAP for the frame of its financial statements, although its implementation SAK ETAP cannot be used in the foundation's financial statements because the foundation is generally devoted to the community, so that the foundation has public accountability. The financial statement of education foundation has similar frame with the financial reporting of PSAK 45, but not all have been implemented by the foundation. The management of the foundation is the responsible party for the preparation and presentation of the financial statements so that management needs to rethink the accounting policies that should be used in the foundation's financial statements. Keyword: yayasan, laporan keuangan, Pernyataan Standar Akuntansi Keuangan.
The IMPLEMENTATION OF ACCOUNTING POLICY OF FIXED ASSETS ACCORDING TO INDONESIAN FINANCIAL ACCOUNTING STANDARD NUMBER 16 AT PT. GT Kendy, Maria Advencia; Malau, Melinda; Tampubolon, Emma
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.910

Abstract

This final report is made to know the implementation of accounting policy of fixed assets according to Standar Akuntansi Keuangan Indonesia Nomor 16 at PT. GTI. Data collection techniques used were obsevation and interview. The method used in this observation is a descriptive method, comparing problems directly on the field with existing theory. Based on the results of research that has been done by the author. It can be concluded that the application of fixed asset accounting policy is guided by Standar Akuntansi Keuangan Indonesia Nomor 16. However, for fixed asset accounting still needs to be adjusted, especially in disposal of fixed asset for sale and determining depreciation method,as it has an effect on gross profit earned by the company over the economic life of fixed asset. Keywords : fixed asset, accounting policies, Standar Akuntansi Keuangan Indonesia Nomor 16.
THE INFLUENCE OF THE APPLICATION OF TOTAL QUALITY MANAGEMENT OF EMPLOYEE PRODUCTIVITY AGAINST GIANT EXTRA MEGA BEKASI Samosir, Octaviana Sarlinatua Samosir; Sidharta, Juaniva
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.916

Abstract

Intense competition would demand the company to provide quality products to the consumer. But the attention the company is not limited to the quality of the resulting product, but also on aspects of the process, the human resources (HR) and the environment. Giant hypermarket is a retail company in Indonesia which is facing competition in retail business which rapidly, one way that's done to Giant hypermarket compete by implementing Total Quality Management (TQM), through the continuous improvement of product, labor, and the environment. TQM is a system achieve the objectives of the Organization, one of them an increase in employee productivity. Keywords : the application of total quality management, the influence of the application of total quality management, factors in influencing the success.
HUBUNGAN PENGETAHUAN, PEMAHAMAN PERATURAN PAJAK, SANKSI PAJAK, KEMAUAN MEMBAYAR PAJAK TERHADAP TINGKAT KEPATUHAN WPOP (Studi Kasus di KPP Jakarta Matraman) Seriang, Filomena Sinar
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.911

Abstract

The obyektive of this research was to determine the relationship of knowledge and understanding regulations of taxation, tax sanctions, and willingness to pay taxes with tax compliance at KPP Jakarta Matraman. Test used validity and reliability, test hypothesis using correlation of spearman, kruskal wallis, mann whitney.The results of the research through the Spearman approach show the significant relation between knowledge and understand of tax regulations (X1) with the level of taxpayer compliance (Y) of 0.643. It is also known significant relations between tax sanctions (X2) and tax compliance (Y) of 0.752. Furthermore, the significant relations between the willing pay taxes (X3) and the level of taxpayer compliance (Y) of 0.682. Based on the Kruskal Wallis test, it is known that X1, X2, X3 has significant effect on Y. Based on the Mann Whitney test, it is known that each variable X has significant effect on Y. Keyword : knowledge, understand of tax regulations, tax sanctions, willing pay taxes athe, level of taxpayer compliance.
NORMATIVE STUDY OF SPATIAL POLICY COUNTRY BORDER AREA IN MALUKU PROVINCE THAT IS INDEPENDENT AND COMPETITIVE Kennedy, Posma Sariguna Johnson; Tobing, Suzanna Josephine L.; Lumbantoruan, Rutman
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.917

Abstract

This paper aims to review the spatial policy country border area in Maluku Province, by conducting normative studies. We study various literature and regulations issued by the government. The main source of the Republic of Indonesia Presidential Regulation Number 33 of 2015 concerning Spatial Planning for State Border Areas in Maluku Province. National Strategic Activities Center (PKSN) and Priority Location (Lokpri) planning and development is expected to provide direction for the development of border areas in a comprehensive manner and become an input for the process of formulating border area development policies at the national, provincial and district levels so that is independent and competitive. Keywords: spatial policy country border, National Strategic Activities Center (PKSN), Priority Location (Lokpri), independent and competitive.
TINJAUAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PPH PASAL 21 OLEH WAJIB PAJAK TERDAFTAR DAN PENERIMAANNYA PADA KPP PRATAMA JAKARTA PULOGADUNG Sari, Oktavitaria; Sitorus, Frangky Yosua; Kennedy, Posma Sariguna Johnson
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.912

Abstract

Taxes are the largest source of state revenue. In financing government activities and state development .. one indicator of tax revenue is compliance in paying taxes and compliance in reporting taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. the higher the level of tax compliance the higher the rate of tax revenue. the purpose of this study is to (1) know the compliance level of taxpayer pph Article 21 for its reporting on Kpp pratama jakarta pulogadung period of 2015 and 2016 (2) to know the realization of income tax Article 21 on its target at KKP Pratama Jakarta pulogadung 2015 and 2016. Method used in this paper is the method of librarians where literature sources such as books of taxation literature, taxation laws, tax laws and using field study methods, make observations and data collection directly to the field. discussion results show that (1) level the compliance of reporting pph article 21 conducted by wp from kpp pratama jakarta pulogadung 2015 its compliance rate (79.40%) in 2016 to (83.49)% can be concluded taxpayer compliance level for reporting pph Article 21 of 2015 and year 2016 said (75% -84%) in obedient category. (2) the level of tax revenue in 2015 has not reached the target determined only reach (84.37%) while the year 2016 almost reached the target that is (92.65%) indicating that there is an increase every year Keywords: taxpayer, compliance reporting level, tax revenue pph article 21
ANALISIS LEVERAGE, FIRM SIZE, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP TARIF PAJAK EFEKTIF (Pada Perusahaan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017) Batmomolin, Selestina
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.914

Abstract

The objectives in the research that have been studied are to: (1) find out whether there is influence of leverage (DAR) on the effective tax rate or not, (2) find out whether there is an influence of firm size (LN) on the effective tax rate or not, (3) find out whether there is an effect of the intensity of fixed assets on the effective tax rate or not, (4) knowing whether there is an effect of inventory intensity on the effective tax rate or not. The tests carried out were using the test: (1) Descriptive test, (2) classic assumption test that is normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, (3) hypothesis testing, that is using t statistic test with significant value <0, 05 then Ho is rejected and H1 is accepted which means that the independent variable has an influence on the dependent variable, if the significant value> 0.05, then Ho is accepted and H1 is rejected which means that the independent variable has no influence on the dependent variable involving four variables in the study with significant value 0.05. The conclusions taken are: (1) significant value for leverage variable (DAR) of 0.708> 0.05, so that Ho is accepted and H1 is rejected, meaning that there is no influence of leverage (DAR) on the effective tax rate, (2) significant value for variable firm size (LN) amounting to 0.029 <0.05 so that Ho2 is rejected and H12 is accepted, meaning that there is influence of firm size (LN) on the effective tax rate, (3) significant value for the variable of fixed asset intensity of 0.196> 0.05 so that Ho3 is accepted and H13 is rejected, meaning no there is an effect of the intensity of fixed assets on the effective tax rate. (4) significant value for inventory intensity variable is 0.387> 0.05 so HO4 is accepted and H14 is rejected, meaning that there is no effect of inventory intensity on the effective tax rate. Keyboar : Expected Return, Standar Deviation And Portfolio
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI DI GRAMEDIA DIGITAL NUSANTARA Rizka Sri Lestari; Nenny Anggraini
Buletin Ekonomi Vol. 23 No. 1 (2023): ISSN: 1410-3842 Buletin Volume 23 No.1, APRIL 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v23i1.4807

Abstract

Every company shouId have goaIs and visions to be achieved. In order to achieve this goaI, we need the support of quaIified human resources. The contribution of these resources is to soIve probIems that arise within the framework of the company's activities. ImpIementing skiIIed HR requires training and motivation, as this is considered to be positiveIy correIated with an increase in work ethic. This study aims to determine the effect of training and motivation on empIoyee performance using the exampIe of Gramedia DigitaI Nusantara. The method used in this study is a quantitative approach with a totaI sampIe of 50 respondents who are Gramedia DigitaI Nusantara empIoyees who were seIected using the rich sampIing method. Research data processing using SPSS version 22 software. The resuIts of this study concIuded that training has a positive and significant effect on improving empIoyee performance, motivation has a positive and significant effect on improving empIoyee performance, and training and motivation has a positive and significant effect on improving empIoyee performance. Keywords: Training, Motivation, Employee Performance
Pengaruh Produk, Harga, Tempat, Dan Promosi Terhadap Keputusan Pembelian Smartphone Samsung (Studi Kasus Pada Warga Hutumuri) Gloria Hursepuny; Sautman
Buletin Ekonomi Vol. 23 No. 1 (2023): ISSN: 1410-3842 Buletin Volume 23 No.1, APRIL 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v23i1.4808

Abstract

This study is motivated by a decline in sales of Samsung smartphones over the period 2020-2021. This decrease in sales indicates a decrease in consumer purchasing decisions on Samsung smartphone products so that it can be formulated in this study that how consumers make decisions to purchase Samsung smartphones in the midst of the phenomenon of increasingly fierce competition based on the marketing mix, namely product, price, place, and promotion. The purpose of this study is to investigate whether the product, price, place, and promotion of Samsung smartphones have a significant effect on the decision to purchase Samsung smartphones by Hutumuri residents. Knowing this allows producers to maintain or improve their strategy. In this study, a quantitative approach was used by distributing questionnaires for data collection using the Likert scale, and an incidental sampling technique was used to determine the sample used for 50 respondents. The analytical methods used were validity tests, reliability tests, classical assumption tests, and multiple linear regression tests. Results of processing SPSS data on the impact of product, price, place and promotion on purchasing decisions. This test showed that one variable, the product variable, had a positive but insignificant effect on the purchase decision, and the promotion variable had a positive and significant effect on the purchase decision. And two variables: variable, price, and place do not influence the purchase decision, This is obtained because these two variables have a negative and insignificant effect. Simultaneous testing (Test F) shows that the variable product, price, place, and promotion together influence the decision to buy a Samsung smartphone in Hutumuri.The coefficient of determination (R-squared) is 0.565. This means that product, price, place, and promotional variables can explain 0.565% or 56.5% of purchasing decisions, with the remaining 43.5% being influenced by unresearched factors. Keywords: Product, Price, Place, and Promotion, Purchase Decision, Samsung Smartphone
HUBUNGAN PELATIHAN DAN KOMPENSASI TERHADAP KINERJA PEGAWAI PADA RUMAH SAKIT PERMATA KELUARGA LIPPO CIKARANG Alex H; Christina Natalina; Ramot P Simanjuntak
Buletin Ekonomi Vol. 23 No. 1 (2023): ISSN: 1410-3842 Buletin Volume 23 No.1, APRIL 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v23i1.4809

Abstract

This study aims to determine the relationship between training and compensation to employee performance at the Permata Keluarga Hospital Lippo Cikarang. Research Methodology uses a quantitative approach. The population and samples in this study were all employees of the Permata Keluarga Lippo Cikarang Hospital which amounted to 46 people. The data collection technique used is a literature study and through a questionnaire with likert scale measurements. Data analysis in this study used the help of software SPSS version 26. The results of the study by probability test (sig) showed that the training variable on employee performance at the Permata Keluarga Lippo Cikarang Hospital was significantly related because 0.000<0.05 (sig<0.05) so that Ho was denied Ha was accepted, the variable of compensation for employee performance at the Permata Keluarga Hospital Lippo Cikarang was significantly related because of 0.000<0.05 (sig <0.05) so that Ho was rejected and Ha was accepted and the training variable with compensation for employee performance at Lippo Cikarang Family Gem Hospital was significantly related because of 0.000<0.05 (sig<0.05) so That Ho was rejected and Ha was accepted. Keywords: Training, Compensation, Employee Performance

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