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…
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 …
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…
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…
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…
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…
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…
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…
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…
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,…
In the heading to the fiiture, companies are general ly based on planning objectives to be achieved in the fiiture with the expected behavior of all personnel in realizing that goal. To realize the objectives of the company with the expected behavior, the company requires a control system. Performance-based reward system is one important control tool used by companies to motivate personnel to a…
Penelitian ini bertujuan untuk mengetahui pengaruh due professional care dan akuntabilitas terhadap kualitas audit yang dihasilkan oleh auditor di Kota Palembang. Populasi dalam penelitian ini adalah seluruh auditor yang terdaftar pada Kantor Akuntan Publik di Kota Palembang yang berjumlah 43 auditor. Sampel penelitian ditentukan dengan metode total sampling artinya 43 auditor tersebut dijadika…
In a competitive environment every company mus t capable t o de liver quality product and Service t o customer. Total Quality Management (TQM) should be a solution since it is a management system that has orientation to customer sataisfaction. TQM impiementation needs a significant cost known as Cost of Quality. This cost is needed to conduct a series of action plan to improve quality of produc…
The objectives this research are 1) to know the injluence of characteristics of company on the practice of income smoothing 2) to know the injluence o f good corporate governance on the practice of income smoothing and 3) to know what there is have a dijference in seclor industry between companies that identified make the practice of income smoothing and unidentified make the practice of income…
Pemekaran Kabupaten OKU menjadi tiga kabupaten, yaitu OKU, OKU Selatan dan OKU Timur. Pemekaran ini dikukuhkan dengan keluarnya Undang-Undang Nomor 37 tahun 2003, dan diresmikan oleh Gubernur Sumatera Selatan 16 Januari 2004. Tujuan pemekaran mempersingkat rentang kendali (span of control) pemerintah, sehingga azas efektifitas dan efisiensi pelaksanaan bidang pemerintahan Tujuan penelitian ini …
The purpose of this study is to determine the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and Loan to Deposit Ratio (LDR) to stock returns on the banking companies listed in Indonesia Stock Exchange in 2009- 2011. The data used in this study is a secondary data obtained from the annual financial statements of banking companies listed in Indonesia Stock Exchange and the In…
The objectives of this research is to assess the application of financial accounting system area in preparation of financial statements Ogan Ilir District. The result of this research show that financial accounting system area has not be applied fully in preparation of financial statements. This condition is reflected in the accounting process has not been implemented in accordance with account…
Research on the evaluation of human resources management at PT. Indo Beton aims to determine the implementation of human resource functions including : workforce planning, recruitment, selection, training, performance evaluation and payroll, as well as to reveal the errors of human resource policies. By doing this evaluation, corrective action can be taken so that employee productivity can be i…
This paper describes the influence of company’s financial condition, audit quality, company’s growth, institutional ownership, managerial ownership, independent commissioner and audit committee toward going-concem modified audit opinion. Audit opinion issued by the auditor is expected by financial users because the auditors’ opinion is used as basis for making decision, especially for inv…
The objectives of this research are (1) to analyze the effect of brand image toward consumer’s loyalty of Gatsby Wax in University of Sriwijaya, and (2) to find the most effect variable of brand image toward consumer’s loyalty. The method use is purposive sampling, therefore, from the total homogeny population, 100 respondents are taken as the sample. The analysis method used in this resear…
This research aims to determine whether the extensification and tax audit have a significant effect to the value added tax revenue in the Tax Service Office Pratama Palembang. The indicators are the addition of a taxable business, the amount of an assessment is issued and the revenue of value-added tax. This research uses secondary data obtained from the Tax Service Office Pratama Palembang fro…
Penelitian ini bertujuan untuk mengetahui pengaruh variabel independen yaitu struktur modal, pertumbuhan perusahaan, ukuran perusahaan dan profitabilitas terhadap nilai perusahaan sebagai variabel dependen. Populasi penelitian meliputi perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Teknik pengambilan sampel yang digunakan adalah purposive samplin…
Penelitian ini bertujuan untuk menganalisis Peranan Audit Internal dalam Meningkatkan Kinerja Karyawan. Ruang Lingkup dalam penelitian ini dibatasi dalam lingkup Kinerja Karyawan di bagian penjualan perusahaan PT. Encartha Indonesia atau Encar Daihatsu. Metode yang digunakan adalah deskriptif kualitatif. Hasil penelitian ini membuktikan bahwa Audit Internal di PT. Encartha Daihatsu cukup berper…
Pendapatan asli daerah dari pemungutan retribusi pemakaian kekayaan daerah sangat berpengaruh terhadap penerimaan daerah setiap tahunya. Tujuan penelitian ini untuk mengetahui bagaimana prosedur pemungutan retribusi pemakaian kekayaan daerah di Palembang, untuk mengetahui seberapa efektif dan efisien prodesurnya dan mengetahui bagaimana upaya untuk meningkatkan penerimaan retribusi pemakaian ke…
Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian penyajian laporan keuangan BPKAD Kota Palembang dengan Perwako Nomor 63 Tahun 2014. Objek dalam penelitian ini adalah Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) di Kota Palembang. Pemilihan objek ini didasarkan karena BPKAD merupakan salah satu SKPD dan penerapan akuntansi berbasis akrual secara optimal tidak hanya dinilai da…
Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan daerah di tiga kabupaten pemekaran di Sumatera Selatan yaitu KabupatenOganIlir, Kabupaten Ogan Komering Ulu Timur dan Kabupaten Ogan Komering Ulu Selatan pada tahun anggaran 2013-2016. Metode yang digunakan adalah metode kuantitatif. Penelitian ini menggunakan rasio keuangan yaitu rasio efektifitas pendapatan asli daerah, r…
Penelitian ini bertujuan untuk menguji pengaruh thin capitalization terhadap cash effective tax rates sebagai proksi penghindaran pajak. Variabel kontrol penelitian ini adalah kompensasi manajemen kunci, ukuran perusahaan,dan profitabilitas. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 20 perusahaan sektor manufakt…
Tujuan penelitian ini adalah menganalisis mengenai pengaruh Kesehatan Bank (Bank Condition] menurut CAMEL Analysis pada Bank Syariah di lndonesia tarhadap Nilai Saham ( Debt-Equity Ratio atau DER) bank tersebut, berdasarkan data period: 2013-2017. Jenis penelitian ini adalah peneiitian kuantitatif. Adapun populasi yang akan diteliti ialah ll hank syariah yang telah diakui sebagai bank syariah k…
Penelitian ini bertujuan untuk mengidentifikasi kinerja keuangan pemerintah kabupaten dan pemerintah kota di provinsi sumatera selatan dengan menggunakan rasio keuangan daerah. Hasil analisis menunjukkan: bahwa secara umum kinerja keuangan pemerintah kabupaten dan pemerintah kota di Provinsi Sumatera Selatan Cukup baik. Hal ini ditunjukkan dengan rata-rata Rasio Kemandirian berada di klasifikas…
Penelitian ini bertujuan untuk mengetahui pengaruh motivasi belajar, kepercayaan diri dan keaktifan berorganisasi baik secara parsial maupun simultan terhadap prestasi belajar mahasiswa Akuntansi Univesitas Sriwijaya. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah mahasiswa Akuntansi yang menjadi pengurus IMA (Ikatan Mahasiswa Akuntansi) …