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Found 6 Documents
Journal : Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika

Perspektif Vol 10, No 1 (2012): MARET 2012
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v10i1.3090


Progress of a company is absolutely necessary in the face of global competition today. In the era of globalization and free market, companies are required to continue developing and developed with a very high competitive level. There are many factors that affect the progress of a company starting from the factor of human resources, financial resources external to the company. None of the companies thatwant their business so that the necessary bangrut planning is good and earnest efforts for the company to move forward and survive. Financial statements is one indicator that can measure whether the company was in good health or not. There are many methods of analysis that can be used to measure the performance of the company. One is the method of Altman Z-score. Altman Z-score is the most famous models in predicting bankruptcy of enterprises. This highly accurate method for measuring whether a company in financial difficulties or not. Because of financial difficulties was the beginning of the bankruptcy business. Altman Z-score model using data from the report noted that financial-data to beprocessed into an accurate data. The model is then combined with MS. Access Programming to produce an application that is fast, precise and accurate in predicting bankruptcy of enterprises.
Perspektif Vol 8, No 2 (2010): September 2010
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v8i2.3074


One each company must have tangible fixed asset and also one abstracts since asset constitute medium for corporate deep going operational activity, as building or building as office, machine and equipment to get production, vehicle as tool for transportation, etc. as it who can back up all corporate activity. Fixed asset usually have using up term that so long, so is expected gets to give benefit for corporate for many years. But such, benefit that given by fixed asset by and large getting long time gets menurun its using up continually, and causes depreciation happening. Depreciation is process allocation a portion asset derived price become cost  (cost allocation) . Depreciation will ascendant to outgrow its unrealized little that acquired of arithmetic fiscal (taxes). Noted depreciation and is reported by use of depreciation methods for example taxation terminological methods
Perspektif Vol 7, No 2 (2009): SEPTEMBER 2009
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (976.546 KB) | DOI: 10.31294/jp.v7i2.328


In facing emulation of business, every company need to have ability of good management to be able tostand at bay continuing its(the business). One thing important that need to be paid attention by company isfinancial statement ratio analysis. Good financial statement ratio analysis has a real big influence to decisionmaking processes good for the side of intern and also ekstern company so that will assist existence and progress of a company. Analisis' process financial statement ratio will increase meteoric and results accurate data and up to date if utilize computer software on of it by use of Ms. Excel.Key Words: Measuring the performance of the company, Financial Statement Analysis,MS.Excel
Perspektif Vol 10, No 2 (2012): September 2012
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v10i2.3077


Competition is increasingly competitive business world in all fields require firms to further improve its performance. Economic Value Added (EVA) is one appropriate method for measuring a company's financial performance. Company's financial performance is the company's achievements in the transaction or the business as measured by capital adequacy, liquidity andprofitability. EVA aims to assess the financial performance of companies that are indicators of the addition of the value of an investment in the form of income and value-based. EVA is useful for measuring the performance of a company that can stand alone without the need for other measures in the form of comparisons with similar companies or to analyze the trend (trend). Oneof the advantages of EVA is used as the basis for assessment of bonuses to employees, especially in the division that provides EVA is more that can be said that the EVA running stakeholders satisfaction concepts. The disadvantage of EVA are based on the belief that investors rely heavily on fundamental approach in reviewing and making decisions to buy and sell particular stocks.With the tool (tools) Ms. Visual Basic Programming, analysis of company financial performance using Economic Value Added (EVA) can more quickly and accurately.
Perspektif Vol 11, No 1 (2013): Maret 2013
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.461 KB) | DOI: 10.31294/jp.v11i1.3078


Competition higher business world requires companies to further improve their performance in order to continue to compete and survive. To measure the performance of the company can be seen from the annual financial statements. One of the tools for measuring the financial performance of the company is to use the analysis du pont system. Du Pont Analysis System is an analysis that includes activity ratios and profit margins on sales to determine the profitability of the company which aims to determine the efficiency of the use of corporate assets. In these analyzes used Du Pont chart that serves as a chart designed to show the relationship between the return on the investment, asset turnover and profit margin. Du Pont system can be used by the management company to analyze how to improve performance. One of the advantages Du Pont System is to measure the profitability of each product produced by the company so as to know which product potential. Ms. Access Programming as an application programming can be used to simplify the analysis du pont system.
Perspektif Vol 15, No 1 (2017): Maret 2017
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.711 KB) | DOI: 10.31294/jp.v15i1.1506


Abstrak - Sebagai salah satu negara berkembang, Indonesia sangat membutuhkan banyak sumberdaya baik sumberdaya manusia maupun sumber daya keuangan dan sumberdaya lainnya untuk membiayai pembangunan di berbagai sektor strategis. Ada banyak cara bagi pemerintah untuk memenuhi kebutuhan dana agar pembangunan infrastruktur dan sektor lainnya dapat terpenuhi. Salah satunya melalui progam pengampunan pajak (tax amnesty).   Tax amnesty adalah kebijakan Pemerintah memberikan penghapusan pajak yang seharusnya terutang tidak dikenai sanksi administrasi perpajakan dan sanksi pidana. Tujuan tax amnesty adalah meningkatkan penerimaan pajak dalam jangka pendek, meningkatkan kepatuhan pajak dimasa yang akan datang, mendorong repatriasi modal atau asset dan transisi ke sistem perpajakan yang baru. Beberapa hal yang menjadi pertimbangan pemerintah sehingga menerapkan program tax amnesty yaitu underground economy, pelarian modal ke luar negeri secara illegal dan rekayasa transaksi keuangan yang mengakibatkan kehilangan potensi penerimaan pajak. Ada tiga kelompok tarif dalam tax amnesty, yaitu tarif uang tebusan atas harta di dalam wilayah RI atau di luar wilayah yang direpatriasi, tarif tebusan atas harga di luar wilayah RI tanpa repatriasi dan tarif tebusan bagi Wajib Pajak (WP) Usaha Mikro, Kecil dan Menengah (UMKM).  Keyword: Pajak Pengampunan, Harta Dalam Negeri 
Co-Authors A J Endharta A. Haris A. Rusgiyono Abdul Hamid Abdul Haris Abdul Karim Achmad Mauludiyanto Aditia, Dita Selvia Ag Soemantri Agus Setyawan Agus Subagio Agus Suharsono Agus Suwandono Agustinus Soemantri Aiman Farag Mohammed Ali, Aiman Farag Mohammed Ainil Karomah Aisiah Aisiah, Aisiah Aji Winara Akhmad Fathurrohman Albertus Ata Maran Ali Rosidi Alice Ximenis Naben Alif Rahman Dhani Alim, Kusuma Yati Amalia Sakina, Nova Ana Setyowati Andria Prima Ditago Anggraeni, Ika Esti Anggun Marlina Puspitasari, Anggun Marlina Anies Anies Anna Nur Nahari, Anna Nur Apoina Kartini Apryanti, Yohana Putri Ardiani, Hanifah Ari Dwi Kurniawati, Ari Dwi Ari Suwondo Arif Harjanto Arifian Rahman Arimoto, Takafumi Aris Puji Widodo Armini, Ni Kadek Arnelli Arnelli Arono Arono Artikasari, Artikasari Arulita Ika Fibriana Arum Siwiendrayanti Arum, Silfia Sekar Ashanur Jenni, Ashanur Aslim Rasyad Asril Aminullah Astari, Karina Ayu Cintya Paraswati, Ayu Cintya B. Raharjo Bagoes Widjanarko Basuki Basuki Bayu Surarso Beni Lestari, Beni Beta Noranita Boediman, Drajat Brodjol Sutijo BRW. Indriasari, BRW. Budhi Setianto budi manfaat, budi Budi Santosa Budianto, Anwar Budiyono Budiyono Cahya Rosyida, Desta Ayu Castro, Toto Chamdani, Muhammad Christian Lilik Henry, Christian Lilik Corry Wahyuni Hidayat, Corry Wahyuni Cut Nanda Defira, Cut Nanda Cut Yulvizar D. Ispriyanti D. S. Widodo Dana, I Made Gde Meranggi Darmayanti, Tri Darsono Darsono Darwis, Darsef Dasrul Dasrul Dedi Hariyanto, Dedi Dedi Natawijaya Dedy Dwi Prastyo Defi Mustika Sari Destri Susilaningrum Dewi Andriyani Dharminto Dharminto Dhoriva Urwatul Wutsqa Diah Rahayu Wulandari Diah Ratnasari Dian Rahmawati Dias Aji Bantarwati Didik Setiyo Widodo Dinda Rachma Anggiani, Dinda Rachma Diyah Fatmasari Djalal Er Riyanto Djokomoeljanto, Sri Dwi Astuti, Siti Choirul Dwi Endah Kusrini Dwi Kusrianto Putro, Dwi Kusrianto Dwi Marinajati Dwi Pudjonarko Dwi Wastoro Dadiyanto, Dwi Wastoro Dwiatmono Agus Dwiatmono Agus Widodo Dyah, Dyah E. Setiawati Edy Suryadi Eijsvogels, Thijs Eka Sudarsana Eko Adi Sarwoko Eko Eko Sediyono Eko Sediono Eko Sediyono Endang Ambarwati, Endang Endang Pujiastuti, Rr Sri Eni Mahawati Epa Suryanto Erlin Fitria Dewi, Erlin Fitria Erna Setiawati, Erna Esty Kurniasih, Esty Esty Yunita Sari, Esty Etik Susanti, Etik Eva Laylatus F. Ariyanto Fachrul Kurniawan Falah, Nurul Fanoeel Thamrin Fany Aditya Rahman Farida Ariany Farikhin Farikhin Faturohman, Akhmad Fauzan Masykur Fauziah, Syifa Fernando, Okta Fidiyatun Fidiyatun Gamantyo Hendrantoro Gasela, Fitria Gautama, Mada Gumono Gumono, Gumono Gunawan Gunawan H. Sutanto Hajar, Muhammad Abduh Ibnu Hanafi Kamarz Hanan Lanang Dangiran, Hanan Lanang Handini, Yuslinda Dwi Hardhono Susanto Hari Ismanto Haryono Haryono Helmi Arif Wibawa Helmie Arif Wibawa Hendra Budi Sungkawa, Hendra Budi Henry Setyawan, Henry Heri Kuswanto Heri Nugroho Herni Utami Hertanto Wahyu Subagio Heru Tjahjana Hiasa, Fina Hidayat, Syarief Thaufik I Made Widagda, I Made I. Marhaendrajaya Ida Ariyanti, Ida Ika Nur Jannah, Ika Nur Ikawati, Kartika Ike Ani Windiastuti Ilafi Andalita Ilmiyah, Nita Imam Djamaluddin Mashoedi Imam Husni Al Amin Imam Suyanto Imelsa Ika Wulandari, Imelsa Ika Imran, Bahtiar Iqbalsyah, T.M. Irma Dewiyanti Iskandar, Arif Ismaini Ismaini Isnawati, Salafiyah Izza Hananingtyas J. E. Suseno James Khristian Imbiri Jamilah Jamilah Jatmiko Endro Suseno JC. Susanto Joharman Joharman Juliana, Cut Juwana, Ferditia Karna Kadek Kardya Novi Diani Kamilah Budhi Kamilah Budhi R, Kamilah Budhi Karimizzah, Diyani Ayu Kartika Chrysti Suryandari Kartika Imam Santoso, Kartika KARTINI ERIANI Karyadi, Hari Khoirul Huda Khoirunnisa, Anis Khotimah, Khusnul Kiki Ferawati Kintan Arifa Shafirin, Kintan Arifa Kiswanto Kiswanto Komsiyah, Komsiyah Kurniawati, Yasinta Dian Kushartantya Kushartantya Kusmiyati Tjahjono Kuswandari, Diah Kuswaningrum, Okta Kusyogo Cahyo Laila Kamilla Laila, Ratih Lee, Muhammad Hisyam Lenni Arta F.S. Sinaga, Lenni Arta F.S. Lestari, Susanti Lily Gunawan Lokaprasida, Prameshi Lopulalan Octovianus, Lopulalan Lukmono, Djoko Tri Hadi M. Arifin M. Haris Qamaruzzaman M. Izzati M. Nur M. Zen Rahfiludin Mahalul Azam Mardiyono Mardiyono Maria Mexitalia Maries Lailatul Izza Martha Irene Kartasurya Martini Martini Marwanto, Andriana Masfufatun Juni, Masfufatun Mateus Sakundarno Adi, Mateus Sakundarno Mateus Sakundarno, Mateus Maulidiyah Salim Mauridhi Hery P Mega Silfiani Melawati, Cyntia Meliana Sari, Meliana Mexitalia Setiawati Mifbakhuddin Mifbakhuddin, Mifbakhuddin Miftahul Munir, Miftahul Mochammad Abdul Mukid, Mochammad Abdul Mochammad Arbi Hadiyat Mohammad Sulchan Mohammad Zen Rahfiludin Monitasari, Diah Muchlis Achsan Udji Sofro Muchtar Mawardi Mufidatul Khasanah, Mufidatul Muhammad Nur MUHAMMAD RIZAL Muntoha Muntoha murifal, Badar Murni, Ni Nengah Arini Musbir Musbir Muslih Muslih Mustafid Mustafid Ngadiyono Ngadiyono, Ngadiyono Ni Luh Sakinah Nuraini, Ni Luh Sakinah Ni Made Dwi Ermayanthi Niki Astorina Yunita Dewanti, Niki Astorina Yunita Nikie Astorina Yunita Dewanti Nimah, Anis Nikmatun Nindita Sekar Dini Novi Hidayati Novia Rina Dewi Novianti, P.W. Nugroho Nugroho Nur Endah Wahyuningsih Nur Endah Wahyuningsih Nur Fadhilah Nur Faizah Nur Khafidhoh, Nur Nurdin Bahtiar Nurhalimah, Septina Restu Nurjazuli Nurjazuli Nurjazuli Nurjazulil, Nurjazuli Nyoman Suci Widyastiti Ofianto Ofianto, Ofianto Oktivianis Kusumaningrum Olha Musa, Olha Onny Setiani Palupi, Bening Sri Pamuji, Siti Erniyati Berkah Pandiangan, Paken Paristiowati, Maria Parmin, J. Pasiyan Rahmatullah Patma, Rosi Prakoso, Aryo Pramono Dwi Utomo Pramukarso, Dodik Tugasworo Prihati Prihati Priyo Sidik Sasongko Priyono Priyono Pujiono Pujiono Purhadi Purhadi Purnomo Sidhi Purwadi, Agus Joko Puspita Kartikasari Puspita, Intan Dewi Putri Setyo Wulandari, Putri Setyo R. Hariyati R. Hastuti Rachmat Gernowo Ramadhani, Achmad Rani Novianis Rizky Saputri, Rani Novianis Rizky Rara Marisdayana, Rara Rasipin Rasipin Ratna Dian Kurniawati, Ratna Dian Ratna Hidayah, Ratna Ratna Pratiwi Ratnasari Kusumawati Rebecha Prananta, Rebecha Renny Elfira Wulansari Rianasari Rianasari, Rianasari Rifatul Masrikhiyah, Rifatul Rika Susanti Rio Kurniawan Ririn Sulpiani Risa Nursanty Rismawati Rismawati Riyandika Andhi Saputra Riyaningsih Riyaningsih Rofi'i, Muhamad Rokhmaniyah Rokhmaniyah, Rokhmaniyah Ronny Ronny Rosnizar, Rosnizar Roziana Roziana, Roziana RRJ. Sri Djokomoeljanto Rudi Anshari, Rudi Rudi Pangarsaning Utami Rusiyati Rusiyati Ryana Ayu Setia Kurniasari S. Tana sabil sabil, sabil Saepudin, malik Safira Fatichaturrachma, Safira Safitri, Nurul Febi Safriansyah Safriansyah Sah, Suciati Salehah, Novi Ajeng Salimi, Moh Salimi, Moh Samekto, Marek Samiyati, Menik Samsul N Hidayat, Samsul N Samuel Samuel Sandhi, Dwi Pungky Ari Sandra, Tuti Santi Puteri Rahayu Santoso, Yusuf Dwi Sapruddin Sapruddin Sari, Betania Ratna Sari, Nisa Sarwendah Dewi Astuti, Sarwendah Dewi Satriyo Adhy Selamat Budijitno Setiawan Setiawan Shofa Chasani Sistya Rosi Diaprina Siti Fatimah Siti Fatimah Muis Siti Maghfirotul Ulyah Slamet Budiono Slamet Handoko Slamet Handoko Handoko Slamet Widodo Soeharyo Hadisaputro Sofia Sofia, Sofia Sofro, Muchlis AU Sofyan Cholid, Sofyan Sri Handayani Sri Rahayu Sri Ratna Rahayu, Sri Ratna Sri Wahjuni Sri Wahyuni Sri Wahyuningsih Sriharyani, Leni Subagio, Hertanto W. Subanar Subanar Suci Rahmadani Sucipta Sucipta Sudarno Sudarno Sudirman Sudirman Sugeng Purnomo Sugito Sugito Suharyo Hadisaputro Suhermi, Novri Sukro, Sukro Sulistiawati Sulistiawati SULISTIYANI SULISTIYANI Sumarno Sumarno Suparno Suparno Supriyana Supriyana, Supriyana Suratman Suratman Suripto Suripto Suryati Kumorowulan Susilowati, Devi Ayu Sutardi Sutardi Suwito Suwito Syaiful Hadi T. Windarti Tati Tati Tatiek Dyah Wardani, Tatiek Dyah Thamrin, Jumianti Lestari Thamrin, Jumianti Lestari Theresia Patty, Fara Imelda Theresia Ristadeli Titi Suherni Titiek Praptini, Titiek Tjahjono Kuntjoro Toni Prahasto Tri Joko Tri Murti Tri Saptuti Susiani, Tri Saptuti Trismianto Asmo Sutrisno Sutrisno Triwid Syafarotun Najah, Triwid Syafarotun Ucu Cahyana, Ucu Udi Harmoko Udin Bahrudin, Udin Ulandari, Githa Ulfa Nurullita Umi Athiyah, Umi Umrah, Siti Undang, Undang Vinny Merlinda Hardiana Vita Ratnasari W. H. Rahmanto W. Rahmanto Wahono, Puji Wahyu Utami, Wahyu Wibowo, Yermia Nugroho Agung widowati widowati Wijaya, Norra Hendarni Wijdani Anindya Hadi Windarningsih, Farida Windi Rayina Rosa Winita Sulandari Wiwid Widiyatni, Wiwid Wiwit Artika Yadanur Alim Yanti, Nafri Yuliani, Hamda Yulianto, Mochamad Rizal yundri, yundri Yuniawatika Yuniawatika, Yuniawatika Yunita Dewanti, Nikie Astorina Yusniar Hanani D., Yusniar Yusniar Hanani Darundiati Z. Muhlisin