ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN DAN PENGARUHNYA TERHADAP LAPORAN…

The aim of this research are: (1) to study and to analyse the accounting treatment which has been performed in relation with the jinacial statement presentation properly, and (2) to know the weakness of material inventory management which is performed by the company and its efforts. The result of this research show that PT. PLN (Persero) Branch Lahat has owned procedure in separating its kind o…

PERSEPSI WAJIB PAJAK DI KOTAMADYA PALEMBANG TERHADAP PELAYANAN WEB PAJAK

Edition

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ISBN/ISSN

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Collation

xiii, 71 hlm.; tab.; 28 cm.

Series Title

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Call Number

T266482008

ANALISIS PENGENDALIAN INTERN PROSEDUR PEMBERIAN KREDIT UNTUK MENINGKATKAN EFE…

The main purpose of this research are t o identify the internal control of procedure in giving credit at PT Bank Tabungan Negara (Persero) and t o measure the effectiveness of procedure in giving credit at that company. The result show that the internal control of procedure in giving credit at PT Bank Tabungan Negara (Persero) has been already ejfective. It can be shown from the application of …

EVALUASI TERHADAP STRUKTUR PENGENDALIAN INTERN ATAS BAGIAN SARANA PT. KERETA …

The objectives of this research are (I) to evaluate internal control structure at PT.Kereta Api (Persero) Divre Ill South Sumatera, and (2) to discuss what happened with process increase effective and efficiency for internal control activities at the company. Result of this research show that the internal control structure, this case looks from elements internal control structure such as contro…

PENGARUH TREND LABA TERHADAP PERUBAHAN HARGA DAN VOLUME PERDAGANGAN SAHAM PER…

Edition

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ISBN/ISSN

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Collation

vi, 106 hlm.; tab.; 28 cm.

Series Title

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Call Number

T622322005

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CEO'S GENDER ON INCOME SMOOTHING …

This study aims to analyze the effect of good corporate governance as proxied by independent commissioners, audit committees, managerial ownership and institutional ownership and CEO’s gender on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, it was obtained 30 manufacturing companies that became the research…

Pengaruh perilaku opportunistik, mekanisme pengawasan dan financial distress …

Penelitian ini bertujuan untuk menguji hubungan antara perilaku opportunistik, mekanisme pengawasan dan financial distress terhadap manajemen Laba. Penelitian ini merupakan penelitian deskriptif kuantitatif. Sampel yang digunakan dalam penelitian ini diambil 17 dari perusahaan perbankan selama lima tahun dari 2013-2017 dengan total populasi 43 populasi dan menggunakan metode purposive sampling.…

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUS…

Corporate Sociai Responsibility is an ethic and ability to do good in life sociai environment based on rules, values and needs of the community. This study aims to identify and analyze the influence of corporate sociai responsibility on firm value. Sampling methods using purposive sampling in manufacturing companies and obtain a sample of 12 companies for the period 2010-2012. Analysis using si…

ANALISIS KINERJA PEMERINTAH KOTA BENGKULU

Penelitian ini meneliti mengenai kinerja Pemerintah Kota Bengkulu. Analisisnya didasarkan pada Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dan program/kegiatan yang dilaksanakan Pemerintah Kota Bengkulu. Dalam penelitian ini akan dibahas kinerja keuangan pemerintah Kota Bengkulu yang diukur dengan menggunakan Value For Money dan kinerja program/kegiatan Pemerintah Kota Bengk…

EVALUASI PENGELOLAAN KEUANGAN DAERAH DI PEMERINTAH DAERAH KABUPATEN OGAN ILIR…

Each regional work unit (SKPD) does the financial administration of the regency and accounting of each economic transaction that occur in the unit, to make financial statements. This study aims to evaluate the suitability of administration, accounting, and reporting financial statements in Ogan Ilir Regency, especially in SKPD Badan Pelaksana Penyuluhan dan Ketahanan Pangan with Permendagri No.…

PENGENDALIAN INTERN ATAS PROSEDUR PEMBERIAN KREDIT PADA SENTRA KREDIT KECIL P…

Sentra Kredit Kecil PT. Bank BNI (Persero) Tbk. Palembang is a loan center that will serve the needs of debtor. As more people start a business, hence the need for a financing considered vital to economic development, especially micro-economics. In order to meet the people demands of fund, the Sentra Kredit Kecil PT. Bank BNI (Persero) Tbk. Palembang provides a variety of credit programs to mak…

ANALISIS HUBUNGAN ANTARA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PENERIMAA…

Penelitian ini bertujuan untuk mengetahui apakah kepatuhan Wajib Pajak orang pribadi mempunyai hubungan yang signifikan terhadap penerimaan Pajak Penghasilan Wajib Pajak orang pribadi. Kepatuhan Wajib Pajak orang pribadi diukur melalui jumlah NPWP orang pribadi dan jumlah SPT yang disampaikan oleh Wajib Pajak orang pribadi. Selain itu, penelitian ini bertujuan untuk mengetahui perkembangan juml…

EVALUASI TERHADAP PELAKSANAAN PROGRAM PERAWATAN KESEHATAN KARYAWAN PADA PT. P…

The research was conducted in PT. Pertamina EP Sumatra Region. This study aims to determine how the implementation of employee health care program in PT. Pertamina EP Sumatra Region and to assess whether the implementation of employee health care program in PT. Pertamina EP Sumatra Region has been running effectively and efficiently. In this study, conducted management audits of employee health…

PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDIT…

Auditor independen adalah auditor profesional yang menyediakan jasanya kepada masyarakat umum terutama dalam bidang audit atas laporan keuangan yang dibuat oleh kliennya. Tugas seorang auditor adalah memeriksa dan memberikan opini terhadap kewajaran laporan keuangan suatu entitas usaha berdasarkan standar yang ditentukan Ikatan Akuntan Indonesia (IAI). Salah satu tanggung jawab auditor adalah m…

COMPARATIVE STUDY OF FINANCIAL PERFORMANCE OF GO PUBLIC TELECOMMUNICATION COM…

The objectives of this research are: (1) to analyze financial performance of telecommunication companies using common size analysis, and (2) to know the condition of the companies compared to its average industry. Although their total sales show increasing for the periods, but they were experienced by higher expense that caused declining in profit even loss. The result shows that PT.Telekomunik…

EVALUASI TERHADAP REVALUASI ASET TETAP PADA PT. MARDEC MUSI LESTARI PALEMBANG

PT. Mardec Musi Lestari is one of the companies that specialized in the rubber processing industry. PT. Mardec Musi Lestari has revalued its fixed assets on the 2 groups at the beginning of 2010. Revaluation of fixed assets is one form of good tax control or tax planning. When the company revalued its fixed assets, it indicates that the performance of the company’s financial statements is bet…

ANALISIS ASPEK DAN PROSEDUR PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI …

This study have aims to 1) know about the legality from e-commerce transaction documents, and 2) know the regulations that control the way of treating the e-commerce transaction, and 3) know about the procedures in collection add value tax (PPN) from the e-commerce transaction. This research was done by doing literature research from documents, book, journal, and from another sources, then ever…

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN …

Good corporate govemance is a concept proposed for improving corporate performance through supervision or monitoring management performance and ensure accountability to stakeholders by management based on the regulatoiy framework. The concept o f good corporate govemance proposed in order to achieve a more transparent company management for all users of financial statements. There are several m…

PROPOSED DEVELOPMENT ACCOUNTING INFORMATION SYSTEM IN THE COOPERATIVE OF SENI…

The purpose of this study wcis to determine how the implementation of the use of accounting Information Systems in organizations, especially cooperatives, especially its co-operative schools in the city of Palembang. This study takes a case study, implementation of accounting iInformation syslems in cooperative Vocational Senior High School Number One Palembang. The data used are primary data d…

PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN OKU, OKU SELATAN DAN O…

This resecirch is a study case on the District Government of OKU, South OKU and East OKU with the title "Performance Finance Assessment of Local Government in OKU Regency, South OKU and East OKU by using Value for Money". The purpose of this study is to assess the financial performance of local government in the OKU Regency, South OKU and East OKU by using value for money, whether the performan…

EVALUASI KESIAPAN ADMINISTRASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN BERDASARKAN…

This research diseusses what things are the main focus of Revenue Department in Palembang relating to readiness of the administration of Land and Property Tax (PBB) collection efforts and what it can optimize the potential of PBB. After post Law 28/2009, as of 2014 PBB will be fully handled by local govemments. The problem that exist is how local govemments regulate the readiness of the adminis…

EVALUASI PERLAKUAN AKUNTANSI PENYUSUTAN ASET TETAP MENURUT PERPAJAKAN DAN PEN…

This researeh aims to evaluate Ihe accounling treatment of depreciation of fixed assets and the impaet on corporate profits. To obtain the necessary data, so it used interview and documenlation and the type o f data is a sccondary data. Based on the researeh, and hypothcsis using a test average differences obtained thit = 0.06153 with a signiticant level 0.05 is obtained ttable = 2.776, so the …

EVALUASI PROSES PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA AP…

The Purpose of this research is to see and investigate three types of supplies Siguntang pharmacies which will be useful for management to create and plan the Analysis of Activity Based Costing (ABC) and Method of Economic Order Quantity (EOQ). This research represents descriptive research. Type of data that used in this research is primary dand Secondary data.There are sales data, purchasing d…

ADMINISTRASI PAJAK DAN PELAKSANAAN PEMERIKSAAN PAJAK SEBELUM DAN SETELAH SUNS…

This research is conducted to investigate the differences between tax admministration and tax audit conduct within before and after Sunset Policy. Population of this research are all tax payers which is listed in KPP Madya Palembang. This reseach is using Simple Random Sampling as a sampling method. By using this method, sample will be given a questionaire in relation with tax administration an…

PENGAKUAN, PENGUKURAN DAN PELAPORAN HUMAN CAPITAL PADA PT. BANK SUMSEL PALEMBANG

The objectives of this research are to 1) know how PT Bank Sumsel performed its human Capital in its financial reports , 2) measure and present this human resource information, and 3) know what obstacles faced in implementing human resource accounting is and choose alternatives that better reporting of the reportingforms based on the concept of human asset or as additional reports. Research fin…

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN KINERJA OPERASI P…

Penelitian ini bertujuan untuk 1) mengetahui pengaruh Intellectual Capital (modal intelektual) terhadap kineija keuangan perusahaan perbankan 2) mengetahui pengaruh Intellectual Capital terhadap kineija operasi perusahaan perbankan. Untuk mengukur suatu kinerja dari Intellectual Capital salah satunya adalah dengan melihat Value Added dari modal perusahaan atau Value Added Intellectual Capital â…

MEKANISME PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PEMERINTA…

The purpose of this Research is to determine the BPHTB elections mechanism of Local Government OKI regency, the rules and system vvhich are made by Central government and the elections and the collections of polling elections fully handed over to local government. This Research is a descriptive research. Types of data used is secondary data, which are used the local regulations of OKI regency n…

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKUNTABILITAS PENGELOLAAN KEUA…

This research, undertaken in Palembang, was aimed at identifying the influence of regional financial reports and management accountability, and their users. It was expected to give suggestions and help increased use of the information contained in there. The sample of this research consisted of extemal users that included regional house representatives, officers in inspectorate agencies, joumal…

PENGARUH PERUBAHAN KOMPONEN ARUS KAS DAN LABA AKUNTANSI TERHADAP HARGA SAHAM …

One of most important information that used by investor to make a evaluation on company performance are financial statement especially which related with cash flow and accounting income. This research aims to analyze the impact of cash flow components change and accounting income toward primary sector stock price listed on Indonesian Stock Exchange. Population in this research are primary secto…

STUDI KOMPARATIF STANDAR OPERASIONAL PROSEDUR (SOP) UNTUK AKTIVITAS PEMBIAYAA…

Standard operating procedure (SOP) of financing is a written determination about what to do, when, where and by whom. SOP of financing is made of financing to avoid the occurrence of variation in the process of implementation of activities that will disturb the overall bank performance. SOP financing is the driving mechanism for financing activities to run/fiinction effectively and efficiently,…