Jaeni Jaeni
Unknown Affiliation

Published : 99 Documents
Articles

Perancangan Ontologi Student Payment Dari Relational Database Berbasis Semantic Web Service Studi Kasus Pada Perguruan Tinggi X Jaeni, Jaeni; Selo, Selo; Kusumawardani, Sri Suning
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2015
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

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Abstract—Database relasional merupakan salah satu solusipenyimpanan yang paling populer dalam berbagai macampengelolaan data untuk berbagai kebutuhan aplikasi. Sedangkanontologi merupakan salah satu kunci dalam pengembangansemantik web. Upaya dalam membuat proses perancanganontologi secara otomatis menjadi suatu kebutuhan yang dapatmenjembatani antara database relational dan ontologi. Adapuntujuan dari paper ini adalah untuk mengembangkan database keontologi dalam rangka konversi database student payment kedalam ontologi, ontologi yang dihasilkan dievaluasi denganmetode OntoQA.Keywords—ontologi; semantic web; database ke ontologi;student payment;
ANALISIS SIKAP WAJIB PAJAK TERHADAP TINGKAT KEBERHASILAN PENERIMAAN PBB Daniel Akbar, 08.05.52.0189; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study to know and analysis the effect of factors attached to the tax payer’s tax views of consciousness tax payer, the tax payer attitudes about the United Nations financial penalties, and the nations reception success rate in the district of Gunung Pati regency of Semarang.The population in this study is the UN tax payers in the district of Gunung Pati regency of Semarang. Samples were taken by 100 respondents to the proportional sampling methods, namely the number of tax payers in each village is divided by the total number of tax payer in the district and then multiplied by 100 ( number of sample taken ).The research results can be concluded that the results of the analysis indicate that factors inherent to the tax payer regarding the tax payer awareness of taxation (X1), the tax payer attitudes about the united nations financial penalties (X2), and the tax payer’s perception that the UN has been the general avoidance (X3) have partially positive and significant influence on the success rate of acceptance of the UN (Y).Key Words: Land and building tax, The tax payer
ANALISIS FAKTOR PENGARUH KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BEI Dewi Ariyana, 0835030706; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This research refers to research conducted by Natallia Anggraenie (2006). Any limitations of previous studies, the researcher interested in conducting a test of the factors that affect the timeliness of financial reporting. The study aims to determine whether the debt to equity, profitability and liquidity affect the timeliness of corporate financial reporting.Study sample with the criteria specified sample obtained (n) of 57 manufacturing companies that go public on the Stock Exchange Indonesia for 4 years so the amount of data 56 x 4 = 224 observation data. Data analysis tool used is logistic regression.The results of data processing can be concluded that the debt to equity ratio does not significantly influence the timeliness of financial reporting; profitability (ROI) does not significantly influence the accuracy of the publication of financial statements and liquidity significantly influence the timeliness of financial reporting.Keywords: debt to equity ratio, profitability, liquidity and the timeliness of corporate financial reporting
STUDI EMPIRIS TENTANG PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK, DAN PERSEPSI TERHADAP KEPATUHAN WAJIB PAJAK DI KAB. TEGAL Diacz Pradiani. S, 0725030008; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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The purpose of this study was to determine and analyze the effect of tax knowledge, awareness of taxpayer in paying taxes and the perception of taxpayer compliance.The population in this study is that there are corporate taxpayers in the district of Tegal. Based on data from the Tax Office Primary Tegal registered and still be effective. The sampling technique used in this study is to use non probability sampling.Based on the results of hypothesis testing can be concluded that: There are positive and significant correlation between knowledge of the taxpayer (X1) of taxpayer compliance (Y), There is a positive influence and no significant relationship between awareness of paying taxes (X2) on taxpayer compliance (Y); There are positive and significant influence between perceptions of the tax man (X3) of taxpayer compliance (Y); as well There are positive and not significant between the perception of compliant taxpayers criteria (X4) of taxpayer compliance(Y).Keywords: Compliance taxpayers, tax officers perception, perception
EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PBB TERHADAP PENDAPATAN DAERAH KOTA SEMARANG Ahmad Ghofar Fanani, 08.05.52.0186; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the effectiveness of Land and Building Tax Revenue Local Government City of Semarang, to know the rate of revenue growth in the city of Semarang and Local Government to determine the contribution Receipts Tax on income from land and building local government area of Semarang.The population in this study are the data in the PBB Tax Office City of Semarang. With the potential of data samples, the PBB acceptance of Semarang and Semarang revenue. Research data in the form of secondary data obtained from the Central Bureau of Statistics, Office of the DGT, and the PBB KPP Semarang period of time period from 2006 to 2010.From the data obtained it can be concluded that the average city of Semarang on the effectiveness of the PBBited Nations from 2006 to 2010 amoPBBted to 87.17% effective with the criteria. This is caused by the target property tax Semarang city has not been achieved to the fullest. The average value of the rate of growth in Revenue realization of Semarang began in 2006-2010 of 23.42%. The average contribution to the property tax revenue the city of Semarang in years 2006 to 2010 amoPBBted to 14.12% belonging to the category of lessKeywords: Effectiveness of the PBB, The Growth Rate of Revenue and Contribution Revenue Against PBB
ANALYSIS OF THE EFFECT OF ACCOUNTING EARNINGS AND OPERATING CASH FLOW TO STOCK RETURN MANUFACTURING COMPANIES LISTED ON STOCK EXCHANGES IN INDONESIA Danang Rahudiono, 0725030069; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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The financial report is a major source of financial information that is essential for a number of users or investors in making economic decisions. The importance of the financial statements as a source of information for investors, raises the interest to examine the information in the financial statements in particular accounting earnings and operating cash flow are reflected in stock returns.The problem in this study is how the Accounting Profit, Operating Cash Flow to stock return on manufacturing companies in Indonesia Stock Exchange (IDX). While the purpose of the study is to examine and analyze the effect of accounting earnings, operating cash flow to stock return on manufacturing companies in Indonesia Stock Exchange (IDX).The population in this study is a manufacturing company listed on the Indonesia Stock Exchange as many as 54 companies. Sample was determined by purposive sampling technique in order to obtain a representative sample in accordance with the specified criteria. The sample in this study was 162 manufacturing companies. The variable in this study is twofold; independent variables include Accounting Earnings and Operating Cash Flow. As for the dependent variable is the stock return in the manufacturing companies listed on the Stock Exchange.The results of the analysis has been done, it can be seen that the Profit Accounting and Operating Cash Flow has a positive and significant impact on stock returns, which means higher accounting earnings and operating cash flow, the greater the benefit youll get from ownership of shares (stock returns).Keywords: Accounting Profit, Operating Cash Flow and Stock Return
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) GUNA MENDUKUNG PELAKSANAAN OTONOMI DAERAH (STUDI KOMPARASI PEMERINTAH KOTA SEMARANG DAN KOTA YOGYAKARTA) Ferza Rizky Pandeskawira, 08.05.52.0046; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Penelitian ini bertujuan untuk menganalisis kontribusi pajak daerah dan retribusi daerah terhadap pendapatan asli daerah dan anggaran pendapatan dan belanja daerah guna pelaksanaan otonomi daerah, dengan membandingkan antara Pemerintah Kota Semarang dan Yogyakarta. Sesuai dengan undang-undang nomor 32 tahun 2004 mendorong pemerintah daerah untuk lebih mandiri dalam penyelenggaraan pemerintah di daerahnya masing-masing. Hal ini mendorong daerah untuk lebih mandiri dalam segala hal terutama finansial, karena tingkat kemandirian suatu daerah dapat dilihat dari tinggi rendahnya PAD. Pajak daerah dan Retribusi daerah merupakan sumber PAD yang paling tinggi di Kota Semarang dan Yogyakarta.Metode analisis data yang digunakan penulis adalah deskriptif dengan analisis kontribusi dan analisis efektivitas. Populasi dalam penelitian ini adalah data pajak daerah dan retribusi daerah yang terdapat pada DPKAD Kota Semarang dan DPDPK Kota Yogyakarta. Sampel yang digunakan yaitu seluruh data pajak daerah dan retribusi daerah yang terdapat pada DPKAD Kota Semarang dan DPDPK Kota Yogyakarta. Dalam periode tahun anggaran 2008-2010 kontribusi pajak daerah terhadap PAD lebih optimal di Kota Semarang dengan rata-rata kontribusi sebesar 52,73% per tahun. Kontribusi pajak daerah terhadap APBD lebih besar di Kota Semarang dengan kemampuannya dalam membiayai belanja sebesar 10,45% per tahun, sehingga pemerintah Kota Semarang dapat dikatakan lebih mandiri.Kata Kunci: Pajak Daerah, Retribusi Daerah, Pandapatan Asli Daerah (PAD), dan Anggaran Pendapatan dan Belanja Daerah (APBD).
THE FACTORS CAN MAKE A INFLUENTIAL TO ACCURACY OF PRESENTATION FINANCIAL REPORT Dina Oktafiya, 08.05.52.0012; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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The Objective of this research is to investigate the empirical evidence about the factors that that affect the timeliness of financial statements on manufacture companies in Indonesian Stock Exchange (IDX) .The research sample was taken from one thousand sixty four listed companies in Indonesian Stock Exchange. These samples were selected by using Puprposive sampling method. Analysis hypothesis is using Multiple Regression model shows that hypotesis test, normality data test using kurtosis Ratio test.The result of Multiple regression model shows that Timeliness influenced by Profitability, Liquidity, Age Company, Firm size, Solvency, Public Ownership.Keyword: Timeliness, Profitability, Liquidity, Age Company, Firm Size, Solvency, Public ownership.
PENGARUH TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Siti Mutiah, 09.05.52.0032; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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The research objective is to obtain evidence about the impact of tax avoidance and corporate governance (Board of Directors, independent commissioners, management and ownership) to the value of the company. Object of this study is a manufacturing company listed on the Indonesia Stock Exchange during the years 2007-2011. The sample used in this study obtained by purposive sampling technique with the following criteria: Companies listed on the Indonesia Stock Exchange during 2007 to 2011. Companies that have positive earnings for the year 2007-2011. The company revealed the Independent Commissioners 2007-2011. The company revealed the management ownership in 2007-2011.Alat statistical analysis used multiple regression, where the dependent variable is the value of the company and the independent variable is tax avoidance, the board of directors, independent commissioners, management and ownership. The results of this study indicate that the effective tax rate has a negative and significant effect on firm value, the board of directors has a positive and significant effect on firm value, independent commissioner has a positive and not significant effect on firm value, management ownership has a negative and not significant effect on firm value. Keywords: Tax Avoidance, board of directors, independent commissioners, management ownership and corporate value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DI JAWA TENGAH Atik Alisti Permitasari, 09.05.52.0046; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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The focus of this study is to analyze the effect of the Gross Domestic Product (GDP), Expenditure, Inflation, Population and Number of Industries of the Local Revenue. The object of this study is Central Java by using secondary data time series in period 2008-2011. The technique of data analysis that used is multiple linear regression equation least squares and test hypotheses using t-statistics. Samples from this research is 35 counties and cities in Central Java. During the observation of the study showed that the data were normally distributed. Based on normality test, multicollinearity, heteroscedasticity test and autocorrelation test was not found the variables deviate in the classical assumption. It shows that the available data has been qualified using multiple linear regression equation models. The results of this study indicate that the Expenditure variable and Amount of Industry not showed significant effect on Local Revenue. Inflation variable has a negative impact on Local Revenue. Gross Domestic Product variable and Population gives a significant positive effect on Local Revenue.Keywords: Local Revenue (PAD), Gross Domestic Product (GDP), Expenditure, Inflation, Population and Total Industry
Co-Authors 07.05.52.0153 Syifa Budi Hananto 0725030008 Diacz Pradiani. S 0725030069 Danang Rahudiono 08.05.52.0012 Dina Oktafiya 08.05.52.0046 Ferza Rizky Pandeskawira 08.05.52.0063 Yayan Amri Wijaya 08.05.52.0092 Siti Musyarofah 08.05.52.0128 Catur Santoso 08.05.52.0186 Ahmad Ghofar Fanani 08.05.52.0189 Daniel Akbar 0835030706 Dewi Ariyana 09.05.52.0032 Siti Mutiah 09.05.52.0046 Atik Alisti Permitasari 09.05.52.0058 Arif Ardiansyah 09.05.52.0154 Santi Eka Tita Riani, 09.05.52.0154 09.05.52.0160 Nurulia Anis Ruswita 10.05.52.0031 Ivantunus Jehuni, 10.05.52.0031 10.05.52.0062 Jevi Wulan Yuliana 10.05.52.0065 Dwi Okto Imtichanah 10.05.52.0103 Rosyid Adhi Santoso, 10.05.52.0103 10.05.52.0104 Habibi Anggoro Kusumo 10.05.52.0179 Muhammad Fadhlullah 10.05.52.0188 Dewi Puspita Sari 11.05.52.0040 Wahyuning Retno Pawitrasari, 11.05.52.0040 11.05.52.0055 Azalika Milati, 11.05.52.0055 12.05.52.0062 Nur Laila Hasna, 12.05.52.0062 12.05.52.0071 Fitri Wahyu Nisviana, 12.05.52.0071 12.05.52.0082 Erni Riana Wulansari, 12.05.52.0082 12.05.52.0180 Gadis Trianita Hening, 12.05.52.0180 Achmad Badjuri Amalia Yudhanti, 12.05.52.0157 Amalia Yudhanti, 12.05.52.0157 Amy Sintia Dewi, 13.05.62.0029 Amy Sintia Dewi, 13.05.62.0029 Andreas Deska Trianto, 13.05.52.0040 Andreas Deska Trianto, 13.05.52.0040 Angelia Irma Yunita, 14.05.62.0019 Anggana L, Greg. Anggana L, Greg. Anggi Pratiwi, 14.05.52.0131 Anisa Munasifah, 14.05.52.0193 Anisa Munasifah, 14.05.52.0193 Arti Setiyani, 13.05.52.0245 Arti Setiyani, 13.05.52.0245 Charellin Vita Miranda, 12.05.52.0243 Charellin Vita Miranda, 12.05.52.0243 Dwijayanti Rahayu, 14.05.52.0261 Dwijayanti Rahayu, 14.05.52.0261 Eka Sri Wahyuni, 14.05.52.0295 Eka Sri Wahyuni, 14.05.52.0295 Ernawati Ernawati Ernawati, 15.05.52.0097 Evi Tiara Dewi, 13.05.52.0081 Evi Tiara Dewi, 13.05.52.0081 Fauzy Arie Sandy, 14.05.52.0031 Fitri Romadhoni, 14.05.52.0103 Flourencia Claudia Kristiawan, 13.05.52.0033 Flourencia Claudia Kristiawan, 13.05.52.0033 Ganjar Zamzam Budaya, 14.05.52.0289 HaulaRizqiMonadia, 14.05.62.0002 Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Imelda Adhistya Kusuma Dewi, 13.05.52.0085 KHOIRUN NISAK Khoirun Nisak, 15.05.52.0121 Lorenza Aryatama, 14.05.52.0293 Niken Ajeng Pertiwi, 14.05.52.0142 Niken Ajeng Pertiwi, 14.05.52.0142 Nova Ayu Damayanti, 13.05.52.0116 Novianti Mugi Rahayu, 16.05.62.0024 Pradita Selviarini, 14.05.52.0279 Pranadita, Pranadita Purwoko Setya Nugroho, 12.05.52.0014 Purwoko Setya Nugroho, 12.05.52.0014 Ratih Dewi Dewantari, I6.05.62.0004 Ridhan Azka Hani Fanu, 15.05.62.0012 Ridhan Azka Hani Fanu, 15.05.62.0012 Riskawati Nurul Maulidiyah, 16.05.62.0021 Rizki Armanda, 11.05.52.0125 Rizki Armanda, 11.05.52.0125 Selo Selo Sri Suning Kusumawardani Sunarto Sunarto Tirza Amelia Hestiwardani, 14.05.52.0085 Toifatul Hanik, 12.05.52.0138 Toifatul Hanik, 12.05.52.0138 Tri Retno Ningsih, 12.05.52.0244 Tri Retno Ningsih, 12.05.52.0244 Wahyu Aprilia, 13.05.52.0206 Wahyu Aprilia, 13.05.52.0206 Wiwik Ardiani, 13.05.52.0258 Wiwik Ardiani, 13.05.52.0258 Yolanda Esperanza Nugroho, 13.05.52.0035 Yolanda Esperanza Nugroho, 13.05.52.0035