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PENGARUH BIAYA PRODUKSI TERHADAP PENJUALAN PADA PT. PT SHINDENGEN INDONESIA Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : AMK BSI Jakarta

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Abstract

Sales is the main thing in the company, because the main source of income comes from the sale. This study aimed to determine the effect of the cost of production to sales at PT. Shindengen Indonesia. This study used quantitative analysis techniques, which are becoming variable x is a variable y, while production costs are the result of the sale. Data in the form of time series data is data production costs and sales results from January 2013 to December 2015.Penulis using correlation analysis, regression and determination, and the data were processed using SPSS version 21. The results showed that there is a very strong relationship of 0.998 between production costs with sales and coefficient of determination shows R Square of 99.6% where the results of sales at PT Shindengen Indonesia affected by the cost of production amounted to 99.6%, remaining at 0.4% influenced by other variables that are not analyzed in this study. Based on hypothesis testing by t test obtained t count> t table (87 945> 2.032), then Ho is rejected, it means that there are significant effect between production costs with sales results. To suppress the increase in production costs as a result of failure cost PT Shindengen Indonesia should provide guidance to employees to keep concentration at work and always adhere to the intruction work or work instructions so as to reduce production costs and profits can be increased. Key words: Costs of production, sales
Status Kesehatan Gingiva Pada Penderita Sindrom Down Di Balai Besar Rehabilitasi Sosial Bina Grahita (BBRSBG) Temanggung Reizena Werdiningsih, Catra; Hartanti, Hartanti
Insisiva Dental Journal Vol 2, No 1 (2013)
Publisher : Insisiva Dental Journal

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Abstract

Gingivitis adalah salah satu bentuk penyakit pada gingiva yang paling sering dijumpai. Hampir semua bentuk penyakit pada gingiva disertai peradangan atau inflamasi oleh karena bakteri dari plak yang berakumulasi di daerah gingiva. Proses peradangan yang terbatas pada epitel mukosa di sekitar leher gigi dan tulang alveolar. Peradangan pada gingiva ini membuat perubahan warna pada gingiva dari merah muda menjadi merah tua sampai keunguan, kecenderungan meningkat untuk berdarah, pembengkakan serta disertai rasa sakit. Penelitianini bertujuan untuk melihat prevalensi kasus gingivitis pada penderita sindrom Down di Balai Besar Rehabilitasi Sosial Bina Grahita (BBRSBG) Temanggung. Penelitian ini merupakan penelitian non-eksperimental yang bersifat analisa deskriptif dengan pendekatan cross sectional, subyek penelitian yaitu penderita sindrom Down di BBRSBG Temanggung. Pengumpulan data diperoleh dari hasil pemeriksaan status kesehatan gingiva, yangdiukur menggunakan Indeks Gingiva. Data kemudian diolah dan dianalisis secara statistik dan hasilnya dilihat dari tabel frekuensi data (mean). Kasus gingivitis pada penderita sindrom Down di BBRSBG Temanggung ini berjumlah 19 responden (100%). Dari semua responden (100%) masuk dalam kategori gingivitis ringan.Dari 19 responden tersebut sebagian besar terlihat kondisi rongga mulut seperti gigi geligi yang rusak, rongga mulut kotor, susunan gigi geligi yang tidak teratur, lidah besar dan berfisure, palatum sempit. Kondisi ini dipengaruhi akibat skor IQ yang rendah antara 25-75 yang membuatnya tidak mempunyai kesadaran untuk menjaga kebersihan dirinya.
Efek Kontrol Glikemik Teradap Penyakit Periodontal Penderita Diabetes Mellitus Hartanti, Hartanti
Insisiva Dental Journal Vol 2, No 2 (2013)
Publisher : Insisiva Dental Journal

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Abstract

Penyakit periodontal merupakan penyakit infeksi yang pada umumnya menimbulkan peradangan sebagai efek kontrol level glikemik pada penderita diabetes. Keparahan periodontitis pada penderita Diabetes Mellitus meningkatkan resiko pada kontrol glikemik yang buruk. Studi ini mendukung penampakan klinis sebelumnya dan membuktikan secara epidemiologi terjadinya periodontitis yang parah adalah faktor resiko untuk kontrol glikemik yang buruk. TNF α dan citokin lain ditemukan terkait dengan kerusakan periodontal telah dilaporkan menganggu aksi insulin dan berakibat perubahan metabolik selama terjadinya infeksi. Analisa yang ditunjukkan disini mendukung kejadian periodontitis yang parah sebagai faktor resiko akibat kontrol glikemik yang buruk.
ANALISIS NPL DAN LDR TERHADAP ROA PADA PT BANK MANDIRI Tbk, PT BANK NASIONAL INDONESIA Tbk DAN PT BANK RAKYAT INDONESIA Tbk hartanti, hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : AMK BSI Jakarta

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Abstract

The financial statements can be used to measure the financial performance of banks, financial statements can be calculated financial ratios that may be considered in making a decision. The objective of this study was to determine the relationship and influence simultaneously or partially NPL, LDR and ROA at three banks, namely PT Persero. Bank Mandiri Tbk, the National Bank and Bank Rakyat Indonesia Tbk Indonesia Tbk. The data used in the financial statements of the 1st quarter of 2011- the third quarter of 2015 before the bank obtained a loan from Bank of China. The research method using quantitative analysis method to analyze the relationship and the influence of dependent and independent variables either simultaneously or partially. As for the independent variable in this study NPL (X1), LDR (X2) and ROA Dependent Variable (Y). The data were processed using SPSS Version 20. In this study using multiple linear regression analysis. The results showed no significance relationship between the NPL (x1) and ROA (Y) and the relationship is weak and negative; no significance relationship between LDR (x2) and ROA (Y) and the relationship is weak and positive (unidirectional); NPL (x1), LDR (x2) together affect significantly the ROA (Y); Partially NPL (x1) negative effect on ROA (Y); While LDR (x2) has no effect on ROA (Y). should be further enhanced both in terms of its financial performance and LDRnya NPL and control over the invested assets that do not arise problem loans. Key words : NPL; LDR; ROA
IMPLEMENTASI SURAT EDARAN DIREKTUR PAJAK NOMOR SE-24 /PJ/2014: PAJAK PERTAMBAHAN NILAI ATAS BARANG HASIL PERTANIAN (STUDI KASUS PT. EKAKARYA GRAHA FLORA) Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

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Abstract

Ornamental plants, including agricultural products. Agricultural products that were previously exempt from tax has now subject to VAT of 10%, this is in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. PT. Ekakarya Graha Flora is a company engaged in the sale of ornamental plants, especially orchids. This study aims to determine the implementation and impact of the imposition of VAT Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014 on the sale of ornamental plants DIPT. Eka Karya Graha Flora. The method used is descriptive qualitative method. The results showed that PT. Eka Graha Floras work has been to apply VAT on the sale of ornamental plants by 10% in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. The impact of the imposition of VAT, sales of ornamental plants decreased and buyers to switch to other types of plants because it is too expensive. Preferably with the enactment of Circular of the Director of Tax SE-24 / PJ / 2014, the company does not charge VAT to the consumer entirely, because the consumer up 10% of the cost is enormous, especially if buying plants in large quantities. Keywords : Circular of the Director General of Taxation Number SE-24/PJ/2014, value-added tax
ANALISIS PERHITUNGAN PPh BADAN DALAM RANGKA PENYESUAIAN UNDANG-UNDANG DAN PERATURAN PAJAK YANG BERLAKU Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

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Abstract

The countrys biggest source of revenue comes from taxes, one of which comes from income tax on the subject of corporate tax. Corporate taxpayers in their tax obligations must be based on the Tax Act and regulations applicable taxes and carry out the assessment system in the form of bookkeeping self, count, deposit and report his income tax. This study aims to determine the amount of corporate tax under the Act and the applicable tax regulations in 1994 to 2013, while the law used is Act 10 of 1994, Act 17 of 2000, Act 36 of 2008 and Regulation government No. 46 2013. The method used is descriptive qualitative analysis by analyzing and comparing the magnitude of the tax year is based on rates of Law No.10 of 1994, Act 17 of 2000, Act 36 of 2008 and Government Regulation No. 46 in 2013. The data used in the form of financial statements of fiscal PT. HKR that have been through the process of fiscal correction. The research results indicate the magnitude of the corporate tax rate based on Law No.36 of 2008 is lower than the laws and regulations of the previous tax, taxable income to the extent the same amount of each tax year. While PP 46 can not be done due to gross income of more than $ 4.8 billion, so it does not include the criteria imposed PPH final 1%. This means the tax rate imposed on the taxpayers particular company the lower body, so that the income tax paid by the lower. So hopefully with the lower rates, the level of awareness and tax compliance in implementing the higher tax obligations Key words : Corporate Income Tax, Tax Rate, Constitution and Regulations
PENERAPAN STANDAR PEMBIAYAAN PENDIDIKAN INKLUSIF SEBAGAI DASAR PENYUSUNAN ANGGARAN PADA SD PANTARA TEBET JAKARTA Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

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Abstract

Inclusive education is an education for children with special needs in lieu of regular school or public. SD pantara an inclusive education institutions, in carrying out teaching and learning activities necessary infrastructure facilities. Those facilities tailored to the needs of each educational institution organized in standard financing. The standard is used as the basis for budget preparation. This study used a qualitative descriptive analysis technique where the standard of education in elementary pantara financing include labor standards, standards of facilities and infrastructure, and supporting standards are used as the basis for the preparation of the Budget and the academic year 2013/2014 2012/2013.  The results of his research is the education budget has increased compared 2013/2014 2012/2013 the budget year in terms of revenue, labor standards, standards of facilities and infrastructure, backup. While supporting existing standards decline over the previous year, due to the contribution of donors, thereby reducing the expenses of supporting standards. Keyword : budget, financing, inclusive education
ANALISA KOREKSI FISKAL LAPORAN KEUANGAN PADA KONSULTAN PAJAK VAUDY STARWORLD & PARTNERS JAKARTA hartanti, Hartanti; Fadjari, Kenny T
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

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Abstract

Agency is one subject of income tax, to calculate the amount of income tax payable bookkeeping company must make customized with taxation legislation. Under article 4, paragraph 1 of Law No. 36 of 2008 which became the object of the tax is income, but in the application of tax accounting, recognition of expenses, require special accounting treatment. Underlying this issue is the tax accounting method differences between accounting and tax, it can not be separated with the time difference and the difference remains between accounting and fiscal. This research was conducted in order to determine the outcome of fiscal correction and its effect on the coorporate income tax calculations do Starworld Vaudy Tax Consulting & Patners Jakarta. The data obtained by observation, interviews, and documentation while an analytical technique used is descriptive qualitative analysis. The results of his research is the amount of taxable income according to the calculations of different companies after analysis of the financial statements of the fiscal correction, according to the company (before analysis) taxable income of Rp. 573.014.00 ,  while income taxation under the Act (after analysis) of Rp. 576. 740. 000,  the difference to give effect to article 29 of income tax to be paid, according to the company (before analysis) of Rp.16.900.509,  while according to the Tax Act (after analysis) of Rp.17.400.551,  there is a difference of Rp.500.042,  accrued companies, as well as installments of income tax article 25 according to the company (before analysis ) of Rp. 3.491.709,  while according to the Tax Act (after analysis) of Rp. 3.533.379, For the company to be more careful in making reconciliation / correction adjusted fiscal Regulation Legislation Taxation  Key words: Fiscal corection, PPh for Company
PENGARUH STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA PADA BANK BUMN PERSERO (2010-2015) Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

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Abstract

The capital structure is very important for banking companies, for the management must make the right decision because if the companys capital structure that is bad can cause high capital costs for the company and affect the growth of corporate profits. This study aims to determine the effect of simultaneous and partial capital structure of the Bank BUMN Persero profit growth. As for the research object is owned state-owned bank is the National Bank of Indonesia, Bank Rakyat Indonesia, the State Savings Bank and Bank Mandiri. Data used in the form of financial statements Six years in a row 2010-2015 period ended December 31. The research method uses quantitative methods to the analysis model of multiple linear regression coefficient. Partial use simple regression analysis model, which became the independent variable is the DER (X1), CAR (X2) and the dependent variable profit growth (Y) doped with SPSS 20. The results of this study indicate that capital structure seen from DER ratio and CAR are silmutan effect of 14.5% and no significant effect on earnings growth of state-owned banks, while partially also did not significantly affect the growth of state-owned bank profits. Management must be able to manage its capital structure primarily of capital from debt to improve performance so that debts can be met and the banks should pay attention to capital adequacy that comes from all the banks assets that contain risks involved be financed from funds own capital of banks in addition to obtaining funds from sources - source outside the bank.  Keywords : Capital Structure, Income Growth
PSYCHOLOGICAL WELL BEING PADA PRIA LAJANG DEWASA MADYA Kurniati, Gracilia; Hartanti, Hartanti; Nanik, Nanik
CALYPTRA Vol 2 No 2 (2013): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : Perpustakaan Universitas Surabaya

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Abstract

Tujuan penelitian ini adalah untuk mengetahui dinamika psychological well being pada pria lajang dewasa madya berdasarkan teori Ryff. Partisipan dalam penelitian ini adalah dua orang pria yang berstatus lajang dengan usia dewasa madya (40-60 tahun). Kedua partisipan ini akan dianalisis dengan pendekatan kualitatif life history. Hasil penelitian menunjukkan penerimaan diri pada pria lajang dipengaruhi oleh faktor internal dan eksternal. Adapun yang termasuk dalam faktor internal adalah hobi, motivasi, dan juga personality. Bila dilihat secara eksternal, faktor yang memengaruhi adalah relasi sosial secara umum dan secara khusus yaitu hubungan interpersonal dengan lawan jenis, serta social support. Setiap pria lajang tidak harus merasakan kesepian karena kondisi kesepian yang dialami pria lajang dapat diatasi dengan adanya relasi sosial yang baik dengan orang lain. Keadaan tersebut memiliki pengaruh pada tidak tercapainya psychological well being pria lajang.