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Andi Marlinah
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DAMPAK PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK 68) TENTANG PENGUKURAN NILAI WAJAR TERHADAP PAJAK PENGHASILAN (STUDI KASUS PADA PT ASTRA INTERNATIONAL Tbk.) Marlinah, Andi
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

The Title of this research is “The Impact of Statement of Financial Accounting Standards (PSAK 68) about Fair Value Measurement of the Income Tax (A Case Study on PT Astra International Tbk.)”., The presence of PSAK 68 give a effect to several reasons, among them income or comprehensive income, and also on taxation. The Focus of this research is about how a draft judgment in this case fair value measurement affect the income tax, both from the corresponding expenditures as well as regulations issued by the tax authority. The Method of this research is descriptive qualitative analysis. Data obtained from the official website of PT Astra International Tbk. which in turn stated that based on the three post which were analyzed by a researcher, found two of them to give effect to income tax based on the fair value measurement namely: (a) loss on the translation of receivables, and (b) exchange difference on translation of financial statements in  foreign currencies. The next (c) revaluation of fixed assets, is based on the results of reseacrh that not give effect to income tax.   
PENERAPAN LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PSAK NO. 45 Marlinah, Andi; Ibrahim, Ali
AKMEN Jurnal Ilmiah Vol 15 No 1 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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This research to know the financial statement Mosque of Al-Markaz Al-Islami Jenderal M. Jusuf in accordance with SFAS 45 or not yet. The reseacrh method used descriptive qualitative that is direct by observation, interviews, and literatur study, with the stages of analysis data collection, data reduction, data triangulation, and conclusion. The research results obtained in Mosque of Al-Markaz Al-Islami Jenderal M. Jusuf is financial statement on Mosque of Al-Markaz Al-Islami Jenderal M. different with SFAS 45 which follows the format of the financial statement of Mosque of Al-Markaz Al-Islami Jenderal M. Jusuf.
PENGARUH KINERJA SISTEM TERHADAP KEPUASAN PENGGUNA PADA PT. BANK MUAMALAT INDONESIA Tbk Marlinah, Andi
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This study aims to determine the factors that can affect system performance user satisfaction system used in corporate banking services. This test uses the eight factors of information system performance. Summary of the results of this study are: the eight factors of system performance capability factor only personal information systems, support manajmen peak and the existence of information systems steering committee that has an influence on user satisfaction of the system, while the factor of user involvement in the system development process, the size of the organization, formalization development information systems, training and user education programs and location of department information system known to have no significant effect on user satisfaction system. In this study to test the hypothesis of associative / relationships used regression test. Data obtained through the deployment of 110 questionnaires to employees who use a computerized system T2KR (Tier 2 Qiblah Reengineering).
PENGARUH PENGETAHUAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERATING (Studi Pada Kantor SAMSAT Wilayah I Kota Makassar) Marlinah, Andi
AKMEN Jurnal Ilmiah Vol 15 No 3 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This research aims to examine the effect of knowledge and awareness on taxpayer complience in paying vechile tax in SAMSAT office area I Makassar city with sanction as moderating variable. The research data was obtained from questionnaires (primary) by taking as many as 100 respondents taxpayer.The analysis data was used by Moderated Regression Analysis (MRA) with SPSS 24.0. These result of research showed that knowledge and conscious have a positive effect on compliance tax, sanctions can’t moderate the relationship between knowledge on taxpayer compliance, and sanctions can’t moderate the relationship between conscious of motor vehicle taxpayer compliance.
ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. AMANAH FINANCE Marlinah, Andi
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This study aims to analyze the financial performance PT. Amanah Finance in terms of profitability in the year 2010 to 2012. Based on the results of the study, the analysis of profitability seen from the gross profit margin from 2010 to 2012 increased slightly, and the views from the net profit margin increased. The financial performance of the companies seen from ROI and ROE has increased, but the level of ROI and ROE of the company is said to poor or unstable because it is still relatively far from the industry standards average. From the results of this analysis, it is suggested that the management of PT. Amanah Finance need to analyze the financial statements in each period and management also needs to conduct a thorough evaluation of the profitability of the company in order to achieve the ratio of the average industry standards average.
ANALISIS POTENSI PENERIMAAN TUNGGAKAN PAJAK KENDARAAN BERMOTOR PADA KANTOR SISTEM ADMINISTRASI MANUNGGAL DIBAWAH SATU ATAP (SAMSAT) MAKASSAR Marlinah, Andi
AKMEN Jurnal Ilmiah Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

Motor vehicle tax revenue from year to year fluctuations, which at the beginning of the semester to second semester in 2007 increased by 7.89%, but in the first half of 2008 has decreased by 20.77% of tax revenue. This is due to the lack of public awareness of the obligation to pay taxes, lack of good service to the level of long queues and long enough or because the vehicle is lost or damaged but not yet reported. Level of realization of arrears of PKB (motorcycle) was 22.69% with the potential revenues that can be invoiced in arrears in the amount of Rp1.896.510.096. While the realization of arrears of CLA (car) of 53.26%, and the potential revenue arrears PKB (cars) in semesters to come to be collectible by Rp1.463.836.453,5.
MENINGKATKAN PRODUKTIVITAS USAHA MELALUI MOTIVASI Marlinah, Andi
AKMEN Jurnal Ilmiah Vol 6 No 2 (2009): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

Productivity means the comparison between the output and the input, while the motivation is the inisiative process done by the aware action to achieve the purpose . Most researchers of motivation have develop different theories to predict motivation, one of the theories that has been developed is expectancy theory regarded as the best tool which explains that human behaviour is influenced by probability attached by someone to the company needed to achieve the purpose, performance and esteem which satisfy personal aim.  So, principally the motivation is given by company in any form, it means to increase employees’ poductivity.