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ANALISIS KOMPARATIF KINERJA KEUANGAN PERBANKAN BERDASARKAN METODE CAMELS DAN RGEC PADA PT. BANK MANDIRI (Persero) TBK.

Abstract: This study to compare the financial performance of PT. Bank Mandiri (Persero) Tbk By using the CAMELS method and RGEC method. The data used is the 2010-2012 financial statements. From the results of the analysis showed that there was no significant difference between the results of the performance analysis RGEC method and CAMELS method. Mandiri Bank's financial performance during the years 2010-2012 was rated excellent. liquidity factors and sensitivity to market risk factors on the CAMELS method can be assessed on the risk factor profile RGEC method. Assesment system of Capital factor and earnings factor relative equal.
Keywords: financial performance, CAMELS, RGEC

PERLAKUAN AKUNTANSI ATAS BIAYA PINJAMAN PADA INDUSTRI PROPERTI MELALUI KREDIT PERBANKAN BERDASARKAN PSAK 26 (REVISI 2012)

Abstract: According to SFAS 26, the loan costs that could directly attributable are the acquisition for construction or the manufacture of qualifying assets, whereas the financial assets and inventories which is manufactured or produced in the short term does not include as a qualifying assets. For the assets which is ready for use or sale when acquired in accordance with the intention when acquired are not include as a qualifying assets, thus the loan costs are recognized immediately as cost in the current period. It ussualy happended in property industry wheres that industry use the loan fo the capital building. The properties give an economic strongnese in the future.
Keywords: loan costs, qualifying assets, property

ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PERBEDAAN PROFITABILITAS PERUSAHAAN (Studi pada PT Timah (Persero) Tbk)

ABSTRACT: This purpose of research was to determine the company’s ability to generate profitability  before  disclosure  Corporate  Social  Responsibility  (CSR)  and  after disclosure the Corporate Social Responsibility (CSR) in PT Timah (Persero) Tbk. This  research  uses  ROA  as  a  measure  of  profitability  ratios.  The  sample  uses financial  statement  of  PT  Timah  (Persero)  Tbk  before  disclosure  CSR  in  2001-2006 and after disclosure CSR in 2007-2012. Method data collection who used in this research is secondary data, which obtained form official website company’s. Method  data  analysis  who  used  statistical  test  descriptive  and  Paired  Sample  T-Test. The result of Paired Sample T-Test on table Paired Samples Test give the p-value  Sig.(2-tailed)  of  profitability  is  0,42  and  probability  0,05  (p-value  Sig(2-tailed)  <  probability),  it  shows  that  Corporate  Profitability  have  differences before  and  after  disclosure  Corporate  Social  Responsibility  (CSR)  is  applied  in PT Timah (Persero) Tbk. the differences of Profitability is 13,38%, which before disclosure  Corporate  Social  Responsibility  is  3,22%  and  after  disclosure Corporate Social Responsibility is 17,01%.
Keywords: Profitability, Return on Asset, CSR

ANALISIS WHISTLEBLOWING SYSTEM DIREKTORAT JENDERAL PAJAK UNTUK MENGOPTIMALKAN PENERIMAAN PAJAK (Studi pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan)

Abstract: Many cases in DJP’s environment made DJP encouraged to create control strategies,  which  was  whistleblowing  system.  Hopefully  with  this  whistleblowing system, tax officials to be more careful and responsible for the public service, in order to increased public trust. One measure of success about DJP’s strategy was the  achievement  taxes  acceptance.  This  study  aims  to  determined  the  taxes acceptance before and after implementation of the whistleblowing system in KPP Pratama  Surabaya  Sawahan.  Whistleblowing  system  was  breach  prevention  and handling of reporting violations system in DJP's environment. This article used a descriptive  analysis,  which  compares  the  average  taxes  acceptance  before  and after  implementation  ofthe  whistleblowing  system.  The  results  showed  tha  tafter implementation  of  whistleblowing  system,  average  revenues  increased  in  KPP Pratama  Surabaya  Sawahan.  This  indicated  that  the  whistleblowing  systems contributed positively to the tax revenue in KPP Pratama Surabaya Sawahan.
Keywords: whistleblowing system, public trust, taxes acceptance

PENGGUNAAN INFORMASI AKUNTANSI DALAM KOMPARASI METODE PREDICTOR FINANCIAL DISTRESS INDUSTRI PERTAMBANGAN BATUBARA

Abstract: This  study  investigate accounting  information  as  predictor  of  financial  distress. Its was conducted to determine the ability of the model Altman, Sprigate, Ohslon and  Zmijewski  in  predicting  bankruptcy  of  industrial  coal  mining  company  in Indonesia.  Based  on  a  purposive  sampling  technique,  there  were fifteen companies of coal mining industry that made the object of research for the period 2011-2013.  The  analytical  method  was  a  binary  logistic  regression.  The  results that  Springate  model  had  ability  predictor  of  bankruptcy in  coal  mining  in Indonesia.
Keyword: financial distress, bankcuptcy, coal mining industry

ANALISIS POTENSI PENERIMAAN DAN EFEKTIVITAS PAJAK PENERANGAN JALAN DI KABUPATEN GRESIK

Abstract: Penelitian  ini  bertujuan  untuk  menganalisis  potensi  penerimaan  dan  efektivitas Pajak  Penerangan  Jalan  yang  ada  di  Kabupaten  Gresik  selama  lima  tahun,  yaitu dari tahun 2009  sampai tahun 2013. Untuk data  yang digunakan adalah data dari Dinas  Pendapatan,  Pengelolaan  Keuangan  dan  Aset  Daerah  serta data  dari  PT. PLN  Persero  APJ  di  Kabupaten  Gresik. Metode  analisis  yang  digunakan  yaitu analisis  perhitungan  potensi  penerimaanyang  dihitung  berdasarkan  pada  basis pajak  dan  tarif  Pajak  Penerangan  Jalan  serta untuk  menghitung  efektifitas  Pajak Penerangan Jalan  yaitu dihitung berdasarkan  pada  realisasi  penerimaan  dan potensi  penerimaan  Pajak  Penerangan  Jalan.  Hasil  dari  penelitian  ini menunjukkan  bahwa  potensi  penerimaan  Pajak  Penerangan  Jalan  di  Kabupaten Gresik yang dihitung dari semua total potensi penerimaan Pajak Penerangan Jalan berdasarkan golongan tarif selama lima tahun adalah sebesar Rp. 206.024.635.291dan  untuk  hasil  Efektifitas  Pajak  Penerangan  Jalan  di  Kabupaten  Gresik  sudah tergolong efektif.
Kata  kunci:  Basis  Pajak Penerangan  Jalan,  Potensi  Penerimaan,  Realisasi Penerimaan Pajak Penerangan Jalan, dan Efektivitas

ANALISIS PENERAPAN ANCHOR BANK DAN BANK HOLDING COMPANY DI INDONESIA: SEBUAH TINJAUAN TEORITIS

Abstract: After  crisis  in  1997,  Bank  Indonesia  made  some  policies  to  create  a  national banking system healthy and strong. These policies were the anchor bank and bank holding company. Both anchor banks and bank holding companies had applied in other countries and have a positive impact on the development of banking in each country.  This  paper  analyses  which  policy  is  better  for  the  development  of  the national banking. 
Keyword: anchor bank, bank holding company, bank

PENGARUH KOMPONEN STRUKTUR PENGENDALIAN INTERNAL UNTUK MENCEGAH KECURANGAN PADA PERUSAHAAN

Abstract: The purpose of this study is  to analyze an find out  the influence of the control structures components  internal  to  prevent  cheating  on  the  company.  To  prevent  on  corporations, starting  from  an  internal  control.  To  treat  or  prevent  fraud  on  government  agency,  the preventive effort is required with regard to how to control the driving factor for incidence of fraud.  To implement  the  strategy,   the  internal  control  system  should be applied  effectively. The effectiveness of legal provisions could not be achieved if not supported norms and ethical values from related parties. In addition to internal controls there are two other key concepts in  the  prevention  of  fraud,  fraud  awareness  and  fraud  risk  assessment.  The  results  of  this research  are  important  for  internal  controls  to  prevent  fraud  on  the  company.  In  the prevention if an internal control structures have been placed and run well, opportunities for fraud that are not detected will be reduced.
Keywords: fraud, internal control, fraud awareness, fraud risk assessment

ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP KINERJA KOPERASI AS-SAKINAH DI SIDOARJO TAHUN 2009-2012

Abstract: This research analyzes the performance of cooperatives As-Sakinah Sidoarjo that was based on the financial statement period 2009-2012. As for research purposes to know and analyze the performance of cooperatives As-Sakinah Sidoarjo as seen from the level of solvency ratio liquidity ratio, and the ratio of profitability in 2009-2012. The results showed that the ratio of liquidity increase this cooperation shows the ability of cooperatives to meet financial obligations at the time charged. The ratio of solvablitas cooperative quite well so that cooperatives can pay his debts when one was disbanded. Profitability ratio of cooperation has decreased, the decline in this ratio shows the cooperative should increase sales, total assets and capital in order to increase Profitability can be fulfilled.
Keywords: liquidity ratios, solvency ratios, profitability ratios, performance of the cooperative

ANALISIS PERKEMBANGAN SUKUK (OBLIGASI SYARIAH) DAN DAMPAKNYA BAGI PASAR MODAL SYARIAH

Abstract: One of the instruments of islamic finance is sukuk (Islamic bonds). Issuance of islamic bonds in Indonesia has significant development from year to year. But the significant growth was not followed by sukuk trading in secunder market. Analysis of the development of the sukuk using descriptive analysis method. Development of the sukuk from 2008 through 2012 experienced significant growth year to year but a growing amount of sukuk is still small because in 2011 despite a decline sukuk after that progress began to rise and continues to grow. The impact will affect the development of sukuk islamic capital market regulation to increase amount of sukuk by the sukuk trading procedures, socialization in improving understanding of sukuk, and the level of investment in the capital markets that affect the capital market's investment growth. In this case, the development of sukuk will provide policy direction to be taken by the regulator.
Keywords: Sukuk, Investment, Shariah Capital Market
 
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