bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSI AUDIT PADA UNIT ORGANISASI TNI ANGKATAN LAUT
Authors: Sukesi Sri
Published: November 2017

He purpose of this study is to determine the influence of Locus of Control, self-esteem relating to ambition, professional commitment, personal performance of employees to acceptance of dysfunctional audit behavior. The data of this research is officer of examiner who work in Ispektorat Jenderal TNI Navy force as many as 74 people. The research methodology used is descriptive statistic with validity test, reliability test and simple linear regression test. The results of this study indicate that the locus of control and professional commitment have a significant positive influence on the acceptance of dysfunctional audit behavior, while the self-esteem associated with ambition, personal performance and turn over interntion significantly negatively affect the acceptance of dysfunctional audit behavior. In order to control the reception of dysfunctional audit behavior, Irjenal needs to encourage self-esteem enhancement, improved personal performance of pegwai and turn over intention.Key Word : Locus of Control,Self Esteem In Relation to Ambition, Profesional commitment, profesional, self rate employee performance , turn over intension, Disfungsional Auditor Behaviour
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR LULUSAN SARJANA MENJADI AKUNTAN PUBLIK
Authors: Prabowo Yohanes
Published: November 2017

Purpose of this study was to analyze the factors that influence the selection of career as a public accountant. Factors measured in this study with variable professional recognition, labor market considerations, financial rewards, and intrinsic value of work.Data collected through questionnaires to the students of Trisakti University Faculty of Economics, Faculty of Law, and the Faculty of Art and Design. Used as a sample of 100 respondents. This study has two variables: the independent variable and the dependent variable, where the independent variable is professional recognition, labor market considerations, financial rewards, and intrinsic value of work. While the dependent variable is the selection of career as a public accountant.The analysis showed that in partial professionalpecognition and labourmarketconsiderations significant effect on selection of career as a public accountant. While variable financialreward and intrinsic value works partially no significant effect on selection of career as a public accountant. Kata kunci :     Factors career choice as a Public Accountant, public accounting profession
ANALISIS TINGKAT PENGUNGKAPAN LAPORAN TAHUNAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA
Authors: Gunawan Yuniati
Published: November 2017

Penelitian ini dilakukan untuk mengetahui berapa besar tingkat pengungkapan informasi dalam laporan tahunan perusahaan publik di Indonesia pada tahun 1998 dan meneliti beberapa faktor yang sekiranya mempunyai pengaruh terhadap tingkat pengungkapan tersebut. Faktor­faktor tersebut, yang merupakan variabel independen, adalah tingkat likuiditas (rasio lancar), solvabilitas (rasio hutang), ukuran perusahaan (kapitalisasi pasar) dan jenis industri (manufaktur dan non manufaktur). Sedangkan variabel dependen diwakili oleh tingkat pengungkapan informasi pada laporan tahunan dengan pemberian skor atas pengungkapan item-item yang terdapat pada laporan tahunan, menggunakan instrumen indek disclosure yang digunakan oleh Botosan (1997) dengan skor antara 0 sampai dengan 75.Metode penelitian yang digunakan adalah deskriptif korelasional dengan sampel penelitian adalah laporan tahunan tahun 1998 perusahaan-perusahaan yang terdaftar di Bursa Efek Jakarta. Pengolahan dan analisis data menggunakan regresi berganda (multiple regression), dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa tingkat pengungkapan yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta yang menjadi sampel penelitian ternyata masih rendah, dengan rata-rata skor yakni 29,51. Informasi yang bar yak diungkapkan yaitu informasi data-data keuangan, seperti data penjualan atau biaya. Informasi lain misalnya mengenai gambaran bisnis perusahaan, produk atau pasar. Sedangkan informasi non keuangan yang menyangkut adanya prediksi kinerja di masa yang akan datang seperti perkiraan arus kas, pangsa pasar, dan laba, ternyata sangat jarang diungkapkan.Hasil pengujian regresi menunjukkan adanya beberapa nilai yang cukup signifikan antara variabel independen dan deperiden, yaitu antara ukuran perusahaan dan tingkat solvabilitas. Variabel independen lain yaitu tingkat likuiditas dan jenis perusahaan temyata tidak memperlihatkan angka yang signifikan terhadap luasnya tingkat pengukapan.
PERKEMBANGAN AKUNTANSI KEPERILAKUAN DAN DAMPAKNYA PADA PENELITIAN AKUNTANSI DI INDONESIA
Authors: , Khomsiyah
Published: November 2017

This paper discusses about the development of behavioral accounting and how it influenced the research in behavioral accounting. Several interest fields in behavioral accounting research are discussed to provide an over­view of current behavioral accounting research opportunities. The research methodology and several difficulties inherent in those researches presented in this paper. The behavioral accounting research in Indonesia will discussed in the last of this paper.
PENERAPAN ANALISIS FAKTOR TERHADAP RASIO KEUANGAN PERUSAHAAN PERBANKAN DI INDONESIA
Authors: Darmawati Deni
Published: November 2017

Penelitian ini bertujuan untuk menganalisis dengan analisis faktor guna mengetahui dapat atau tidaknya.rasio keuangan yang dikelompokkan lagi ke dalam beberapa variabel. Rasio keuangan yang digunakan adalah model CAMEL. Data yang digunakan adalah rasio keuangan perusahaan perbankan yang laporan keuangannya dipublikasikan di media cetak maupun di Indonesia Capital Market Directory 1998. Hasil penelitian menunjukkan bahwa ketiga babas variabel rasio keuangan dapat dikelompokkan dan dikurangi menjadi beberapa variabel saja.
KRITIK TERHADAP PSAK PERBANKAN SYARIAH IAI DAN AAOIFI
Authors: Harahap Sofyan Syafri
Published: November 2017

The Conceptual framework for presentation of financial statement of Islamic bank and Accounting standards for Islamic banking have been formulated by Indonesian Asso-ciation of Accountants (cooperated with Bank Indonesia, Indonesia central bank.. The standards are called PSAK (Pemyataan Standard Akuntansi Keuangan). The frame-work and the standards, mainly, has refered to the MOIFI standard for Islamic bank-ing. This paper discusses the the content of the those two promulgations (MOIFI and PSAK) and also criticizes the lack of lawhid" concept in those two. The author argues that those two standards still based on the conventional accounting philosophy in which the capitalist interest is mainly the focus of the information disclosure.Keywords: Islamic accounting, accounting standard, Islamic banking, Indonesian accounting standard (PSAK)
PENGARUH PENGUMUMAN SAHAM BONUS TERHADAP VOLUME PERDAGANGAN SAHAM
Authors: R. Ardiansyah
Published: November 2017

The aim of this research is to test the information content from the announcement of share bonus. For that research is rarely to be observed. However, that research can use the near theory, like stock split and stock dividend. That announcement can be the one classified, it can be said the other term is stock distribution.This research is to use the secondary data and the measurement is called the trading volume actilAty. The reason of using of that measurement, because it is the important thing, beside the stock price. By observing the trading volume activity it can be seen the fluctuation of the meeting from the demand and supply side. For knowing the significant of changing in the trading volume activity can be measured by approaching the compare mean, that approaching is to compare between before and after share announcement. That event could be a signal for the stock market and it is having the information contentFor this research, it also use the earning growth, that earning is usually as a indicator of good or bad performance from the company condition. This can describe what the companies look. And also this can add the research analysis, then more supported. And that research can be the combination of analysis method between the fundamental and technical analysis.The result of this research indicates, the event can affect the trading volume for all companies and for companies in non-manufacturing and also for in the crisis period. But the market reaction tend to the negative reaction by assuming that there is no spread information before that event.Keywords: Sham bonus, trading volume activity and earning growth.
SERTIFIKASI : UPAYA MEMANTAPKAN PROFESIONALISME AKUNTAN
Authors: , Murtanto
Published: November 2017

Good Corporate Governance (GCG) practice can produce a quality. In implementing GCG accounting profession should response sitively to the changing environment, social needs, and quality demand. Accounting fession should provide a quality service with consistently comply with standards, ethi I principle% and code of ethics. The paper argues that one of strategy to maintain qu ity of accounting profes-sion is to apply a certification process.Keywords: Good corporate governance, Accounting profpssion, Quality service, Certification.
ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA
Authors: Agoes Sukrisno
Published: November 2017

The need of the user of financial report on the financial information that is free from information risk, can only be fulfilled through auditing of the financial report, by the independent public accountant. In the level of either national or intemational show the other ways around. The national level, the result of peer review on auditors' working papers 38 Freezing Operational Activity Banks (BBKU) revealed the high degree ofviolation in the standard of fieldwork. In the International level, is the breakout of the cases of Enron-Arthur Anderson, World Com-Adhur Anderson, Xerox and Merck, which showed the violation of auditor's independence.This paper will try to describe how performance of Public Accounting Firms which are member of Capital Market's Accountant Forum in Indonesia. These perfor-mance will be evaluated in Auditing Standards and Quality Conticl Implementation.Keywords: Financial report, auditing standard, quality control, public accounting firm's
ANALISIS HUBUNGAN ANTARA LABA AKUNTANSI DAN LABA TUNAI DENGAN DIVIDEN KAS
Authors: , Murtanto , Yuridya Febby Feiruza
Published: November 2017

The objective of the msearch is to examine the relationship between ac-counting income and cash income with cash dividend of consumergood industrylisted in Jakarta Stock Exchange . This adopted correlational method, which determined whether there was relation orcorrelation between accounting income and cashThe variables understudy were accounting income, cash income and cash dividend. The sou4ce of this research data was secondary data, in the form of annual financial statement published by Pusat Referensi Pasar Modal Bursa Efek Jakarta . The analysis used were Spearman's Rank correlation coefficient.The result of the analysis and discussion revealed that there was positive and significant relationship between accounting income with cash dividend and cash income with cash dividend , where the accounting income has greater influence on cash &Mend compared with cash income.Keywords :Accounting income, cash income, cash dividends.
STUDI EMPIRIS TERHADAP FAKTOR PENENTU KEBIJAKAN JUMLAH DIVIDEN
Authors: Suherli Michell , S. Harahap Sofyan
Published: November 2017

This research examines variables which are predicted influencing dividend amount distribution. In general, investor have primarily objective is to increase their wealth by return as dividend or capital gain. On the other hand, the company expects continous growth and its going concern, also increase its stockholder's wealth. Fac-tors that predicted influencing dividend distribution amount in this research are fo-cused on 7 factors: liquidity, firm size, capital structure, company's growth, stock price, number of stockholders, and family leadership in Board of Director. This re-search examine financial statement of 85 companies are listed at Jakarta Stock Exchange for period ended December 31, 1998 until December 31, 2001.This result concluded that liquidity and firm size significant influence to divi-dend distribution amount policy, while the other factors: capital structure, company's growth, stock price, number, of stockholder, and family leadership in Board of Direc-tor do not.Keywords: Dividend, Cash, Firm Size, Capital Structure, Growth, Stock Price, Investment
HUBUNGAN LABA BERSIH DAN ARUS KAS OPERASI TERHADAP DIVIDEN KAS PADA PERUSAHAAN PERDAGANGAN BESAR BARANG PRODUKSI DI BEJ PADA PERIODE 1999-2002
Authors: , Hermi
Published: November 2017

Funds are important resources for an enterprise. Selling stocks is one way to collect funds from investors. Investors buy stocks and may get dividends. A company needs funds to operate the activities. According to this, company often has problems about how to obtain funds, how.to use them, and how to give it back with a proper rate of return. For investors, dividend distribution is important thing as well as company's growth. Investors need to know the result of the net income and the dividend proportion that distributed to them because they have invested their funds to the company. According to management functions, the purpose of dividend distribution is to maximize stockholder's wealth.The objective of this research is to determine the relationship between net income and operating cash flows with cash dividends. This research uses data of wholesale durable goods company listed in BEJ for period 1999 — 2002. Net income and operating cash flows are independence variables, cash dividends is dependence variables. This research uses descriptive statistics analysis, Pearson's Correlation.The result is a positive significant relationship between net income and oper-ating cash flows with cash dividends. Significant relationship means that the value of cash dividends is influenced significantly by the value of net income and operating cash flows. Positive relationship happens when the value of independent variables which are net income and operating cash flows increase, in that result the increase of the value of dependent variable that is cash dividends and vice versa.From the result, the writer gives some suggestions. In distributing cash divi-dends, the company has to concern for amount of the net income. If there is insufficient cash, the company may distribute the other form of dividends, such as stock dividends.Keywords: Net Income, Operating Cash Flow, Cash Dividend
ANALISIS HUBUNGAN PENGALAMAN ORGANISASI, EVALUASI TERHADAP KINERJA DAN HASIL KARIR AUDITOR PADA KAP : PENGUJIAN PENGARUH GENDER
Authors: . Murtanto , Andryani Mery
Published: November 2017

This research observed the effect of gender difference to the organizational expe-rience, performance evaluation and career outcomes in accounting firm. This research also observed the relationship between variable of organizational experience and variable of performance evaluation, and relationship between variable of performance evaluation and variable of career outcomes. The integration is put into research model that was adopted from Greenhouse et al. (1990).The samples of this research are auditors and supervisors working in major account-ing firm. Data from the samples were obtained through questionnaires. The test of hypothesis used Analysis of Variance (ANOVA) and correlation test.The result of the research shows that in terms of organizational experience, perfor-mance evaluation and career outcomes, there is no significant difference between male auditor and female auditor. The research test indicates that there is a positive correlation between variable of organizational experience and variable of performance evalua-tion, and also between variable of performance evaluation and variable of career outcomes.Keywords: gender, job satisfaction, organization accountant, career outcomes.
PENGARUH PELAKSANAAN ETIKA PROFESI TERHADAP PENGAMBILAN KEPUTUSAN AKUNTAN PUBLIK (AUDITOR)
Authors: , Hery
Published: November 2017

The main purpose of this research is to find out: (1) in how far public accountant have understood about the implementation of professional ethics, and (2) how influence the implementation of professional ethics toward public accountant's decision making that can be accounted for. That method was adopted to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 85 public accountant. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used one-sample test and regression aquation to prove the truth of hypothesis. The result of analysis shows that public accountant mostly have understood about the implementation of professional ethics. Generally, according to Sonny Keraf (1998) : a professional person is a person that is always doing activities (work) by refer to professional ethics.Keywords : professional ethics, decision making, public accountant
ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK DAN SURAT SETORAN PAJAKDENGAN PENERIMAAN PAJAK(STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH)
Authors: Setiawan Deddy Arief
Published: November 2017

Taxes revenue is the main source domestic revenue because stale revenue from taxation sector is a great deal from side state budget as a whole which decanted in State Revenue and Expendi­ture Budget (APBN). The tax reform with the strategy in internal consolidation and canvassing was used by The Directorate General of Taxes (Direktorat Jenderal Pajak) to obtain faxes revenue. The goal of this research is to observe the number oftaxpayers and the number of tax payment slip that can influence the tax revenue. The basis of the theory is literature, tax regulation, opinion from researcher or who was expert in the field of taxation. Hypothesis test used The Correlation of Pearson Product Moment Analysis.. Recording to the research there is the relationship ffnearly between the number of taxpayer and the number of tax payment slip with the tax revenue.Keywords: Taxpayer, Tax Papent Slip, Tax Revenue
HUBUNGAN PROFITABILITAS DAN DIVIDEN TUNAI DENGAN ICECUKUPAN KAS DAN LIKUIDITAS SEBAGAI MODERATING VARIABLE
Authors: Olctorina Megawati , Suharti Michell
Published: November 2017

The objective of this research is to determine the relationship between profitability and the amount of cash dividend policy. However this research examines the influences of cash adequate and liquidity (current ratio)toward the relationship between profitability and cash dividend policy. We call the influence as moderating variables. In general, investors have primarily objective that is to increase their wealth by return as dividend or capital gain. On the other hand, the companyexpects continuous growth and its going concern, also increase its stockholder's wealth. Factor that pre­dicted influencing dividend distribution amount in this research are focused on profitability. Thus, profitabiNy influences cash dividend policy in a company. However cash dividend should be paid only when a company has adequate cash and good liquidity ratio. This research examines financial statement of several companies are listed at Jakarta Stock Exchange for period ended December 31, 2000 until December 31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. This research uses statistical software TViews version 4,1 ''. The result is cash adequate and liquidity moderate relationship between return on investment and cash dividen policy. On the other hand, return on equity has not significant relationship with cash dividend PolicyKeyword : profitability, cash dividend, cash adequate, liquidity
METODOLOGI RISET BAGI PERKEMBANGAN TEORI AKUNTANSI
Authors: Suharli Michell
Published: November 2017

This paper explains development of accounting theory in the context accounting as a science. As a science, theory should developed by empirical research. In first portion we try to explain about relationship between research and theory. We explore how accounting can be a science. It should involve discussion and research in positive accounting theory. Then we descript classification of research, method, efficient market hypothesis and capital asset pricing models as resull of empirical research, and relationshrP between research, theory and practice in accounting. In conclusion we can understand that research methodology has important rule in development of accounting theoryKey Words: research methodology! theorizing, science, efficient market hypothesis, capital assets pricing model
ANALISIS FAKTOR PENENTU STRUKTUR MODAL PERBANKAN DI INDONESIA
Authors: Sofilda Eleonora , , Maryani
Published: November 2017

The objective of this paper is to analyze the determinant factors of capital structure in banking sector in Indonesia. The object of this paper includes 19 banks that have been listed in Jakarta Stock Exchange. There are 5 variables, choosed as the measurement of capital structure, those are: Size, Tangibility Non Debt Tax Shiekls, ProNabiNy and Depre-ciation. Data analysis used in this paper is the financial statement of each bank and taken from their balance sheet. The data period started from year 2003 until year 2005. This paper finds that all independent variables affect dependent variable (capital structure) simultaneously and partially. Independent variable size Kt tangibility (X2), NDTS (X), and depreciation variable (X5) have insignificant effect to capital structure. Meanwhile, profitabil-ity variable (X.) has significant effect to capita/ structure.Keywords: Capital Structure, Banking Industry
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR EKSTERNAL MENURUT PERSEPSI BANKIR
Authors: , Amilin , Utami Wiwik , Wulandari Soliyah
Published: November 2017

The objective of this research is to analyze factors that influence external auditor independence on bankers perception. The factors are: (1) audit committee, (2) financial condition of the firm, (3) management advisory services, (4) level of audit firm competition, and (5) tenure of the audit firm. Research design which is used is quasi experiment Experimental design is used because the researcher's objective are to find out banker's perception on various condition of the firm, both in client and audit firm. Treatments are given by different questionair to 32 respondents that has been chosen randomy. Questionair which is used are adopted of Gill (1989). ANOVA (Analysis of Variance) and normality data tests are used to analyse data.The result of this research shows that: Maud& committee and management adidsory services are influence external auditor independence on banker's perception, (2) financial condition of client firm, level of audit firm competition and tenure of the audit firm doesnl influence external auditor independence on banker's perception. Actually, all factors are influence external auditor indepen­dence, but audit committee and management advisory services are influence external auditor independence significanty The results of this reaserth are relevance with Indonesia's condition, which is in Indonesia, audit committee are demanded as a part of good corporate governance.Keywords: independence auditor, external auditor, banker's perception
PENG ARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN DENGAN TIPE PENGENDALIAN SEBAGAI VARIABEL MODERATING
Authors: Puspa Dwi Fitri
Published: November 2017

The number of professionals working in bureaucratic organisational settings has been increasing. The organisations may use either formal administrative or bureaucratic controls (output and behaviour controls). As employees, these professionals often expect their behaViOlft to be con­trolled only through the use informal contols such as self and social control process The confluence of a high professional orientation and abureaucratrccontrol environmental will cause role conflict. This study examines the level of conflict incurred experienced when a formal administrative con­trols, such as accounting control, are implemented in organisations dominated by professionals It also examines the relationship between role conflict and sub-unit performance. Respondents participated in the study were academics working in private university Questionnaires were admin­istered to 250 academics. To assess whether the interaction between a high professional orienta­tion and the control environmentalaffects role conflict, a multiple regression analysis was used. The impact of role conflict on sub-unit performance was tested by examining the correlation coefficients. The results showed that academics working in private university did not experience role conflict. Therefore, role conflict did not correlate with subunit performance.Key Words: Role Conflict, Orientation Professional, Control, Job Satisfaction and Sub-unit Performance.
INTERAKSI INFORMASI ASIMETRI, BUDAYA ORGANISASI, DAN GROUP COHESIVENESS DALAM HUBUNGAN ANTARAPARTISIPASI PENGANGGARAN DAN BUDGETARY SLACK (Studi kasus pada rumah sakit umum daerah se jawa tengah)
Authors: , Hj. Falikhatun.
Published: November 2017

This objective of the research was examined the effect of budgetary participation on budgetary slack using information asymmetry, organizational culture, and group cohesiveness as moderating variables. Hypotheses that proposed is a high budgetary panicipation will have positive effect on budgetary slack. The information asymmetry, organizational culture, and group cohesiveness will have positive effect on budgetary slack The population is Region General Hospital that located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze mediod is validity and reliabilit y analysis, clasic assumption analysis and hypotheses analysis that used multiple regression. The results are all variables valid and reliable and&CI clasic assumption. The result of hypotheses analysis show that budgetary participation have positive and significance effect on budgetary slack. Furthermore, information asymmetry and group cohesiveness have moderating variables in the relationship budgetary participation and budgetary slack,. but organizational culture with employee oriented do not have moderating variables in the relationship budgetary participation and budgetary slack.Key words: budgetary participation, information asymmetry, organizational culture, group cohesiveness, budgetary slack
PENGARUH ARUS KAS OPERASI TERHADAP PERUBAHAN DIVIDEN DENGAN AKRUAL SEBAGAI VARIABEL MODERATING
Authors: , Meythi
Published: November 2017

This research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use cash flows from operations when the predict dividend yield or dividend changes. Second, enriching literature on financial field.The hypothesis was tested by multiple regressions analysis for 30 firm on Indonesian Stocks Exchange (IDX) for period 1999 until 2005 with 95% confidence interval. The data are collected using purposive sampling method. The association between cashflows from operations and dividend changes are measured by Lintner's autoregresive dividend policy model (1956). The dividend changes are measured by using Firm-Specific Coefficients Methodology (FSCli, 0. This study provides evidence that accrual hasn't impact on the association between cash flows from operations and dividend changes. Thus, thehypothesis ofthe research is not empirically supported.Keywords: Cash Flows from Operations, Dividend Changes, andAccrual
THE IMPLEMENTATION OF PRODUCT PROFITABILITY ANALISYS STRATEGY IN INCREASING BUSINESS PERFORMANCE (CASE ILLUSTRATION: A GARMENT INDUSTRY IN BANDUNG)
Authors: Manurung Elizabeth T , Purboyo Arthur , Kurniawan Thomas
Published: November 2017

More severe competition in business of today globalization, coupled with the scorching of economic condition, is demanding companies to constantly seek out ways to preserve their excellence performance, meaning 'doing the right things right' in order that they can achieve optimal performance. The deceptive belief that by increasing sales volume companies can increase their profit has caused them to accept orders over products and consequently increase costs no matter what difference each order made in activities consumption. The concept is based on idea 'The smaller the production volume, the smaller the cost'. Accordingly, this idea leads to overstated calculation ofprofit in ABC (activity based costing), product cost calculation will differ with activities. Accordingly, this gives accurate and complete information about cost for activities and cost for every product. This way, managements know which product(s) is (are) profitable, which part of the operation is (are) efficient, how to make sound strategy to create maximum profit. Finally, this work will end up with an analysis over which product is profitable for a garment industry in Bandung: sweater,  cardinal (long pants), or vestKeywords: business competition, activity based costing, traditional cost system, product profitabilit
HUBUNGAN ANTARA PENGUNGKAPAN ASPEK SOSIAL EKONOMITERHADAP SIZE, LIKUIDITAS, SOLVABILITAS DAN STRUKTUR KEPEMILIKAN (STUDIKASUS: JII DAN NON JII)
Authors: Sunarsih Uun
Published: November 2017

Today, companies start to have concerning on social activities. Accounting as a business tool is required to respond business development. Accounting's role emerges with social accounting to communicate companies social activities in order to get legitimation and to fulfil social accountability from both direct and indirect stakeholders. This research is aimed to know the disclosure of socio economic aspect of companies listed both at JII and Non JII and its relation with size, liquidity, solvability and ownership structure. Research sample consisted of the following industries listed in 2004: agricultural, mining and mining service, food and beverage, automotive, consumer goods, communication, transportation service, plastic and glass product, pharmaceuticals, real estate and property, lumber and wood product, electronic and office equipment and cement. Data analysis used in this study is two different mean and logistic analysis. The researchfinds that the average of social aspect disclosure for companies listed at JII are larger than companies listed at Non JII. This can be seen that the average of socio economic aspect disclosure at JII reached 38,53% and the most disclosed are consumer and product issue as of 63,33% followed by labor issue 57,43%, community issue 19,67% and environment and energy issue 13,67%. While for companies listed at Non JII, the average of socio economic disclosure aspect reached 34,11% andd the most disclosed are labor issue as of 59,95% followed by consumer and product issue 45,98%, community issue 18,56% and environment and energy issue 11,95%. The relation between size, liquidity, solvability and ownership structure for companies listed at JII after having variable reduction test, the result shows that only ln_size and ownership structure which are significant ata = 5%, whereas for the companies listed at Non JII only ownership structure which is significant at a = 5%.Keywords: Social Accounting,  company size,  liquidity,  solvability and ownership structure.
ANALISIS JUMLAH WAJIB PAJAK ORANG PRIBADI DILLHAT DARI JENIS PEKERJAAN DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA BEKASI UTARA
Authors: , Haris , , Salip
Published: November 2017

Struktur Penerimaan Pemerintah has bergeser Dari ketergantungan luar negeri Bantuan Dan Minyak dan alam gas untuk review Pendapatan Pajak. Oleh KARENA ITU Sektor Perpajakan di Indonesia diperbarui. Beberapa tindakan has diambil Yang can menghasilkan Pendapatan Pajak ditunjukan kepada Pemerintah. Hal Penyanyi sejalan DENGAN Perpajakan reformasi di Tahun amandemen undang -undang Perpajakan Penyanyi Tahun 2000. Hal Penyanyi menunjukkan bahwa Pemerintah Mulai Fokus melakukan Perbaikan untuk review get LEBIH Banyak wajib Pajak through intensifikasi Dan ekstensifikasi Pajak Potensi. Mencari Google Artikel Harapan bahwa tindakan Penyanyi can be meningkatkan jumlah wajib Pajak terutama wajib Pajak Pribadi. PADA akhirnya, ITU akan berdampak PADA Pendapatan Pemerintah Pajak.Berdasarkan hasil temuan statistik Pengujian DENGAN using uji global, menyimpulkan bahwa Jangka Waktu pegawai Pemerintah Wajib Pajak Pribadi, pegawai Swasta Dan Tenaga kerja gratis di KPP Pratama Bekasi Utara memiliki Dampak Yang signifikan Terhadap Penerimaan Pendapatan Pajak Penghasilan, meskipun dampaknya randah. Berdasarkan Pengujian parsial, hasilnya menyimpulkan bahwa Jangka Waktu wajib Pajak Pribadi Dari pegawai Pemerintah, pegawai Swasta Dan Tenaga kerja gratis menghasilkan Dampak Yang signifikan Terhadap Penerimaan Pendapatan Pajak Penghasilan. UNTUK kontribusi wajib Pajak Pribadi berdasarkan pendudukannya Terhadap Penerimaan Pajak Penghasilan di KPP Pratama Bekasi Utara menunjukkan bahwa wajib Pajak Pribadi Dari pegawai Pemerintah menghasilkan Tanda kontribusi negatif flcantly. SEMENTARA ITU, kontribusi ofpersonal wajib Pajak Dari karyawan swasta menghasilkan kontribusi positif Beroperasi signifikan. UNTUK wajib Pajak Pribadi offree Tenaga kerja menunjukkan kontribusi positif, namun TIDAK signifikan.Kata kunci: Pajak Penghasilan, Personal Wajib Pajak, Pegawai Pemerintah, Karyawan Swasta, Dan Gratis Buruh
HUBUNGAN ANGGARAN PARTISIPASI, KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI, MOIWASI DAN KINERJA MANAJERIAL DENGAN MODEL PERSAMAAN STRUKTURAL
Authors: Nasir Mohamad
Published: November 2017

This research objective is to study the effect of budget adequacy, organizational commitment, and motivation on the relationship between budget participation and managerial performance. Data collection used 201 respondents that managers participate in preparing budget in public listed in Indonesia.and its' colleted by using questionnaire. Data analyzed by using structural equation model. This study found that budget participation have positive influenced on budget adequacy, but negative influence on organizational commitment. Budget participation have positive influenced on motivation but not significant. Budget participation have positive influenced on managerial performance. Budget adequacy have negative on managerial performance. Organizational commitment have positive influenced on managerial performance. Motivation have positive influenced on managerial performance. Budget participation influences on managerial performance directly more significant than through budget adequacy, organizational commitment, and motivation. The future research suggests it can be used by measurement model.Keywords: budget participation, budget adequacy, organizational commitment, motivation, managerial performance, structural equation model.
Three-Dimensional Printing of Ellipsoidal Structures Using Mercury
Authors: Brown Matthew , Van Wieren Ken , Tailor Hamel N. , Hartling David , Jean Anthony , Merbouh Nabyl
Published: November 2017

A description of how to use the Mercury software from the CCDC to print 3-dimensional crystal structures that depict the anisotropic displacement parameters, matching the commonly used ellipsoidal depiction used in scientific papers. Details on how to convert a cif file into a 3D printing data file is included in the main paper, and details on the preparation of that data file for printing on a number of different 3D printers is included in the ESI.
Photodissociation Mass Spectrometry Accurately Localizes Sites of Backbone Deuteration in Peptides
Authors: Mistarz Ulrik Hvid , Bellina Bruno , Jensen Pernille F. , Brown Jeffery M. , Barran Perdita E. , Rand Kasper D.
Published: November 2017

Hydrogen/deuterium exchange mass spectrometry (HDX-MS) is now positioned as a routinely used technique to inform on protein structure, dynamics, and interactions. Localizing the deuterium content on a single residue basis increases the spatial resolution of this technique enabling detailed structural analysis. Here we investigate the use of ultraviolet photodissociation (UVPD) at 213 nm to localize incorporated deuterium with single residue resolution in HDX-MS experiments. Using a selectively labeled peptide, we show that UVPD occurs without H/D scrambling as the peptide probe accurately retains its solution-phase deuterium labeling pattern. Our results indicate that UVPD provides an attractive alternative to electron mediated dissociation to increase the spatial resolution of the HDX-MS experiment, combining high fragmentation efficiency, high fragment ion diversity, and low charge-state dependency.
A Regra-Matriz de Incidência do Imposto de Renda Pessoa Física e as Deduções com Saúde
Authors: Da Silva Maria Stela Campos , Da Conceição Luan Pedro Lima
Published: November 2017

Este artigo propõe-se a analisar a regra-matriz do Imposto de Renda Pessoa Física, partindo de uma abordagem centrada nas deduções legais com saúde. Em suma, pretende-se enfrentar a questão acerca das deduções legais enquanto componentes dos critérios materiais ou quantitativos da regra-matriz e/ou sua caracterização ou não na condição de renúncias de receita. Abordam-se tais deduções sob a ótica do mínimo existencial como patamar necessário ao exercício da vida com dignidade, adotando-se o liberalismo de princípios como modelo teórico adequado.
Crítica à Atual Jurisprudência do Superior Tribunal de Justiça a Respeito da Interpretação dos Tratados Tributários (Possibilidade de Aplicação das Normas CFC em Face de Situações Abrangidas por Tratados Tributários)
Authors: Filho Paulo Antônio Machado da Silva
Published: November 2017

RESUMO: O presente artigo tem por objetivo geral analisar a decisão proferida pelo Superior Tribunal de Justiça no Recurso Especial 1.325.709  RJ, cujo assunto foi o conflito de normas internas com normas de tratados internacionais tributários. Nesse caminho, é feita considerações a respeito do que seria uma norma específica antielisiva interna, e, o que seria uma norma de tributação de lucros auferidos no exterior por meio de empresas controladas e coligadas. É visto a posição do Supremo Tribunal Federal como forma de criticar a análise feita pelo Superior Tribunal de Justiça. O artigo termina com considerações a respeito de como deve ser feita as correções ao atual posicionamento, que é fruto de uma evolução positiva da jurisprudência.
Solidariedade Tributária e Grupos Econômicos
Authors: Lopes Christian Sahb Batista , Frattari Rafhael
Published: November 2017

A pesquisa  discute  a  imputação  do  dever  tributário  a  terceiros  em  virtude do  mero pertencimento a grupo econômico, na tentativa de determinar as hipóteses nas quais seria possível a aplicação deste procedimento. A partir da definição legal de grupo econômico com base  na  legislação  societária, trabalhista e tributária  foi  possível  identificar  grupos econômicos  de  direito  e  grupos econômicos de fato. O trabalho constatou que a responsabilização tributária depende da solidariedade e que a última só pode ser determinada pelo legislador complementar. Ao largo deste caso, concluiu-se que só se pode atribuir responsabilidade tributária a terceiro por grupo econômico se houver desconsideração da personalidade jurídica, nos termos dos requisitos exigidos pela lei civil e, a partir do ano que vem, segundo o procedimento colocado pelo Novo Código de Processo Civil.
Extrafiscalidade e Proteção Ambiental no Novo Código Florestal
Authors: Fernandes Lorena De Souza Ferreira
Published: November 2017

O presente trabalho investiga a utilização da tributação para o estímulo de condutas ambientais positivas no contexto do Novo Código Florestal. A pesquisa foi desenvolvida através da revisão bibliográfica, pelo exame interdisciplinar da legislação e das construções teóricas acerca do tema. No primeiro capítulo, apresenta um perfil da chamada tributação ambiental. No segundo capítulo, discorre acerca da extrafiscalidade e seu emprego na proteção ambiental. E no terceiro capítulo, examina incentivos fiscais constantes no Novo Código Florestal, questionando sobre a promoção ou não de medidas positivas de proteção ao meio ambiente.
Tributação e Livre Iniciativa Sob o Viés da Ausência de Dosimetria nas Multas Fiscais de Icms e Seus Reflexos no Desenvolvimento
Authors: Nobre Simone Cruz
Published: November 2017

A arrecadação do ICMS é a principal fonte de recursos que dispõe o Estado para a garantia e satisfação dos direitos fundamentais. No entanto, a complexidade em sua tributação, a excessiva quantidade de obrigações acessórias e a ausência de uma graduação ou limite do poder sancionador estatal são fatores decisivos que impactam não apenas na concorrência, mas na atração de novos investimentos. Portanto, é fundamental a compreensão desta problemática, a fim de que seja possível o exercício do poder sancionador tributário dentro da moldura  constitucional,  que  prima  pelo  desenvolvimento  nacional,  a  liberdade  e  a solidariedade.
A Perpétua Máquina de Produzir Frustrações
Authors: Helene Paulo Henrique
Published: November 2017

O objetivo do presente trabalho é atacar aspectos éticos da tributação, em especial quanto à frustrante contraprestação oferecida pela - ineficaz – gestão da máquina estatal. O tema posto a debate centra-se na governabilidade corrupta que compõe o sistema, bem como na crise existente entre o dever de pagar tributos frente aos postulados da boa-fé objetiva e os princípios da eficiência e da moralidade que regem a administração pública.
O Critério Temporal de Incidência Tributária do Imposto Sobre Transmissão Causa Mortis e Doação – ITCMD
Authors: Valadão Marcos Aurélio Pereira , Chaib Flavio
Published: November 2017

O artigo tem por objetivo analisar o critério temporal de incidência tributária do imposto sobre a transmissão causa mortis e doação - ITCMD, com especial referência às Súmulas ns.112, 113 e 114 do STF. Com este objetivo o artigo parte da metodologia analítica da regra- matriz de incidência, com foco no aspecto temporal. Metodologicamente trata-se de pesquisa bibliográfica e documental, por meio da análise de julgados dos tribunais superiores, visando elucidar da hipótese levantada. Dedica-se especial atenção à questão da aplicação da norma no tempo, e a aplicação das referidas súmulas, que podem estar em dissonância com a realidade atual
Da Natureza Jurídica do Pedágio
Authors: De Oliveira Filho João Glicério , Moris Gustavo Teixeira
Published: November 2017

O presente trabalho tem por escopo investigar a natureza jurídica do pedágio. Investiga-se o papel do pedágio no direito positivo brasileiro, sua finalidade, seu regime jurídico e seus critérios definidores. Por zelo metodológico, busca-se apresentar conceitos embasados de taxa, preço público, serviço público e tarifa. Realiza-se, em seguida, uma investigação histórica do pedágio no direito estrangeiro e brasileiro, para que se possa compreender o funcionamento do instituto no atual sistema constitucional. Por fim, conclui-se que o pedágio, ainda que realizado por meio de concessão, possui natureza jurídica de taxa, sujeito a todos os requisitos e garantias desta espécie tributária.
Contribuições Sociais no Estado Brasileiro: Decorrência do Princípio da Solidariedade
Authors: Alamy Marcos André , Gomide da Costa Alamy Naiara Cardoso
Published: November 2017

O Estado brasileiro caracteriza-se como estado de cunho social. Tal afirmativa decorre do próprio constitucional que elenca, expressamente, dentre suas normas amplo leque de direitos sociais. A efetivação de tais direitos depende de recursos que são obtidos do corpo social. O objetivo da pesquisa é verificar se as contribuições sociais desempenham um papel concretizador dos direitos sociais considerando o viés solidário da tributação, pois há vinculação de sua receita conforme comando constitucional. Para se alcançar o proposto foi utilizada a pesquisa bibliográfica e teórica por meio do método dedutivo.
The Effect of Organizational Culture, Leader Behavior, Self-Efficacy, and Job Satisfaction on Job Performance of The Employees
Authors: Fattah A Hussein
Published: November 2017

The objective of this research is to determine the effect of organizational culture, leader behaviour, self-efficacy, and job satisfaction on the job performance of the employees of the Department of Education, Youth and Sport in Palembang city. The sample size was 120 employee and selected by random sampling techniques. The data were analyzed by path-analysis. The findings of the research show that leader behaviour, self-efficacy, and job satisfaction have the direct effect on job performance. Meanwhile, organizational culture has no direct effect on the job performance of the employees of the Department Education, Youth, and Sport in Palembang City. 
Factors Affecting The Customer Saving in KC Singkawang Bank Syariah Mandiri
Authors: Fera Maulina , Taslim Wui San
Published: November 2017

This study aims to determine how much influence the product factor, quality of services provided, offered profit sharing ratio and religiosity factor customers to save customers' interest in Bank Syariah Mandiri (BSM) KC Singkawang. The research location is in Singkawang, where people Singkawang has a multi-ethnic city that consists of three (3) the largest ethnic Chinese, Malay and Dayak. This underlying this research. The method used is an associative method, the data collection technique of distributing questionnaires to the respondents to explore related information about the factors that affect customers save on BSM KC Singkawang. This research resulted in the coefficient of determination (R2) of 0443 which means that the variable products, services, revenue sharing and religiosity can explain the customer's decision in BSM KC Singkawang saving of 44.3%. While the remaining 55.7% is influenced by other factors not included in this research model.
Influence of Motivation and Job Training The Performance of Employees PT. RB Sukasada Palembang.
Authors: Rakhmalina Ika , Emelda Emelda , Hafid Harapin , Periansya Periansya
Published: November 2017

The purpose of this study was to determine the effect of motivation and job training to employees performance of PT. RB Sukasada. This research is causality. The population in this study is the overall employees of PT. RB Sukasada Jl. Kebumen Land No. 901-902, 17 Ilir, Ilir Tim. I, Palembang, South Sumatra 30122, amounting to 39 employees, with census sampling.Data collection techniques used in this study was a questionnaire with the answer given a score based on a scale interval of 1-5 with the Likert method. With multiple linear regress analysis tools. The next test of the hypothesis that f test and t-test to determine of independent variables on the dependent variable, and making inferences. Data analysis techniques in this study assisted by the Statistical program for special science (SPSS) The results of research by F test resulted in no significant effect Motivation and Job Training together with the Employee Performance at PT. RB Sukasada with a coefficient of determination (R Square) of 34.9%. While based on the t-test a significant difference between motivation and job training partially on performance. With the results of multiple regression 57.0% effect of motivation on the performance and 47.6% influence on the performance of job training. Conclusion motivation and job training are still low in achieving performance. 