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INFLUENCE OF EXTERNAL FACTORS FOR MAKING DECISION IN PURCHASING NUVO SHOWER SOAP (A Case Study in District Consumer Mlati, Sleman regency, Yogyakarta)

Hastanto, Andri, Kahu Lantum, MS, Drs. Alex

Accounting 2009
Publisher : Accounting

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Abstract

Basically, the products offered by producers and consumers purchased, is the expected demand. The need for soap is a basic human needs in addition to shelter, food, and clothing. Soap is a requirement that health is a necessity of human life. For companies soap, this is an opportunity to attract consumers, producers would have to have other features in addition to product excellence. Marketing is an overall understanding of the sales, trading, distribution. Marketing is one of the activities in the economy and assist in the creation of economic value. While the economic value itself will determine the prices of goods and services for individuals Based on the results of research can be concluded form, with the results of multiple linear regression analysis showed that the beta coefficient for the variable Reference Group (X3) has the largest beta coefficient is equal to 0.442. This indicates that the variable reference group have the greatest influence for making decision in purchasing Nuvo shower soap in District Mlati. In simultaneously External factors consist of variables of Culture (X1), Social Class (X2), Reference Group (X3) and Family (X4) has a significant influence on purchase decisions in the District Mlati Soap NUVO, this can be seen from the results Fcount (31.081 ) larger than Ftable (2.4675). Thus Hypothesis 1 proved. External Factors which partially consists of variables of Culture (X1), Social Class (X2), Reference Group (X3) and Family (X4) has a significant influence on purchase decisions in the District Mlati Soap NUVO, this can be seen from the results of their tcount each variable that is greater than ttable (1.9852). Thus hypothesis 2 proved. Keywords: products, soap, marketing, purchasing.

THE EFFECT OF BRAND IMAGE, PRODUCT QUALITY, AND PRICE ON CONSUMER LOYALTY OF PEPSODENT TOOTHPASTE PRODUCT (Case Study in the District of Turi, Sleman regency)

Widyaningrum, Dita, Kahu Lantum, MS, Drs. Alex

Accounting 2009
Publisher : Accounting

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Abstract

The purpose of this study are: 1) to investigate the influence brand image against consumer loyalty, 2) to assess the influence of product quality to customer loyalty, 3) to determine the effect of price to consumer loyalty, 4) to determine which variables among the three variables most influence on customer loyalty. Brands studied are brand Pepsodent toothpaste, which the respondents were taken from the users of Pepsodent toothpaste in Sub Turi, Sleman regency, Yogyakarta. This research was conducted by survey method where data is obtained by distributing questionnaires to 100 respondents. Method of sampling using non-probability sampling. Methods of data collection in this research is the questionnaire method by using the Likert Scale. While the methods of data analysis using multiple linear regression analysis, t test and F test with the help of SPSS software. The results showed that there was a positive influence between variable brand image to consumer loyalty Pepsodent toothpaste products, that there is a positive influence between the variables of product quality to customer loyalty Pepsodent toothpaste products, that there is a positive influence between the variables of price to consumer loyalty Pepsodent toothpaste products, and that the variables that most influence on consumer loyalty is a variable Pepsodent toothpaste brand image. Keywords: brand image, customer loyalty, toothpaste.

SBI INTEREST RATE EFFECT, THE VALUE OF U.S. DOLLAR EXCHANGE RATE, INFLATION RATE, TIME ON COMPOSITE STOCK PRICE INDEX (CSPI)

Asbarry, Chris, Sularto SE, MMSi, Dr. Lana

Accounting 2009
Publisher : Accounting

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Abstract

The interest rate of SBI in the last 3 years have seen fluctuations, this can be seen from the data obtained from Bank Indonesia from www.bi.go.id, where the SBI interest rate in January 2006 amounted to 12.74%, then decreases to 7.93 % in February 2007, and again rising up at 11:24% in December 2008. This is because the world economic recession at the end of 2008 yesterday. The more increase in SBI interest rate was no indication is triggered by low foreign exchange trading activity in this case the U.S. dollar. Fluctuations in foreign exchange trading value in this case the rupiah and U.S. dollar in the last three years proved to show very high fluctuations in January 2006 where the value of the rupiah against the U.S. Dollar is USD. 9560 and closed at the end of December 2006 amounted to Rp. 9520. In January 2007 the value of rupiah exchange rate was Rp. 9600 and closed at the end of December 2007 amounted to Rp. 9919, and in 2008 the value of the rupiah exchange rate against the dollar in January 2008 was Rp. 9826 and closed in December 2008 of Rp. 12 724. At the time of the most bullish of variables influence the value of deposits by 7359.612 units of JCI, and at most major bearish variables influence the value of inflation by 6317.426 units of JCI. Simultaneously, at the time of bullish or bearish variables (exchange rates, interest rate of Bank Indonesia Certificate, Inflation Rate, Deposit) had no significant effect on the index. Individually, when bullish variables that affect the exchange rate. Meanwhile, when bearish variables that influence the exchange rate, inflation, deposit. The proportion of the major influences on bullish namely deposits and the most influential is the Exchange and the SBI. The proportion of the major influences on inflation and the most bearish is no effect of SBI. Keywords : composite strock price index, cspi, sbi

EFFECTIVENESS EVALUATION SYSTEM CHANGE RATES ON TOBACCO PRODUCTS EXCISE EXCISE REVENUE (Case Study in Yogyakarta KPPBC Type A3)

Tri Antoro, Sutarto, Isfaatun, SE., MM., Eliya, Magdalena, SE., MM., Maria

Accounting 2009
Publisher : Accounting

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Abstract

Changes in the tobacco excise tax system was instrumental to the achievement of revenue targets for 2009 Budget. Therefore, the effectiveness of changes in the tobacco excise tax system need to be analyzed. This study aims to determine the level of effectiveness of changes in the tobacco excise tax system and to identify strengths, opportunities, weaknesses and threats to change the system in the tobacco excise tax rates KPPBC Type A3 Yogyakarta. This research is a case study conducted in the city of Yogyakarta, especially in KPPBC Type A3 at a time. The study was conducted in KPPBC Type A3 Type A3 because KPPBC is an institution to supervise and care for tobacco excise tax collection. This research period is from April to June 2009. The method of data collection was done by interview, observation and dokmentasi. While data analysis was conducted using quantitative and qualitative methods. Quantitative methods used to determine the effectiveness of changes in the tobacco excise tax system, while the qualitative method of SWOT analysis carried out by weeks to find out the advantages, disadvantages, obstacles and threats from changes in the tobacco excise tax system in KPPBC Type A3. From the quantitative analysis found that tax rates using the new tariff system is more effective to increase the tobacco excise tax revenue KPPBC Type A3. It is known from the increase in tobacco excise tax rates by a total of 19% by using the tariff system the new tobacco excise tax. While the qualitative analysis found that changing the system has strengths that include the existence of a clear legal basis to facilitate monitoring and management of tobacco excise tax, there are opportunities to help achieve the 2009 budget revenue target of the tobacco excise tax sector. In addition to strengths and opportunities there are also weaknesses that create the assumption that the rate for all the tobacco excise tax increases that hinder growth and even resulted in a decrease in production of tobacco. While the threat faced in implementing changes in the tobacco excise tax system, among others, is the attempt by certain manufacturers´ excise tax evasion. Keyword : tobacco, tax, excise

INFLATION ACCOUNTING ASSESSMENT OF RELEVANCE FINANCIAL REPORT AT. Astragraphia, TBK

One, Wigiyanti, Kholisoh, Dr. Luluk

Accounting 2009
Publisher : Accounting

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Abstract

An example of state-owned Indonesian company to calculate an inflation shock of inflation accounting, the need to know The main purpose of its financial statements and the economy of a developing country is the low level of inflation, but the problems often faced by countries developed is the high rate of inflation, causing the economic crisis. While the accounting records in Indonesia are generally embraced Historical Cost, where these concepts do not know of any such changes influence inflation of stable monetary unit that resulted in all transactions that occurred recorded on the basis of historical value or the value obtained during a transaction. Goal research to find out how to make financial reports to include elements know the size of the effect of inflation and the inflation factor to the report finance was beneficial or detrimental to the internal party. Now results showed that PT. Astragraphia, Tbk in December 2007 and 2008 in calculating the financial statements using the price index consumer (CPI) there were significant differences in outcome results This company gained a slight loss or decreased profits. Keyword : inflation, financial report

ANALYSIS OF REVENUE ASSIGNMENT AUDIT FINANCIAL STATEMENTS Case Study On Public Accountants Doli, Bambang, Sudarmadji & Dadang Yogyakarta Branch Office

One, Suryadi, Isafaatun, SE., MM, Eliya

Accounting 2009
Publisher : Accounting

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Abstract

Research Thesis with the title Analysis of Financial Statement Audit Assignment Acceptance by Public Accountants Doli, Bambang, Sudarmadji & Dada Yogyakarta Office Fiscal Year 2008 the author conducted in December to February of 2008 with the object of study Public Accountants Doli, Bambang, Sudarmadji & Dada Office of Yogyakarta and Client Public Accountants Doli, Bambang, Sudarmadji & Dadang Office of Yogyakarta. This study aims to determine whether the procedures for receiving and analyzing financial statement audits by the Office of Public Accountants Doli, Bambang, Sudarmadji & Dadang Office of Yogyakarta has been in accordance with acceptance standards audits of financial statements that have been required by the Indonesian Institute of Certified Public Accountants. Based on the analysis that has been the author do that Public Accountants Doli, Bambang, Sudarmadji & Dadang Yogyakarta Office has implemented all requirements have been required by the Indonesian Institute of Certified Public Accountants and the Accounting Standards. In determining the ability to apply professional skills closely and carefully Public Accountants Doli, Bambang, Sudarmadji & Dadang Yogyakarta Office has undertaken this stage but not documented, as well as in identifying objec at special risk and the risk of unusual Public Accountants Doli, Bambang, Sudarmadji & Dada Yogyakarta Office can not apply this stage because at the time of the audit for fiscal year 2008 clients do not have a client who has a specialist business that Public Accountants Doli, Bambang, Sudarmadji & Dadang Yogyakarta Office did hire a professional special audits required. Keywords: Assignment, Audit of Financial Statements

FINANCIAL PERFORMANCE EVALUATION OF BANK: CASE STUDY AT THE BANK OF INDONESIA, Tbk

Paramita, Ken Dessa, Indrayani, SE., MM, DR. Emmy

Accounting 2009
Publisher : Accounting

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Abstract

The financial statements (financial statements) is an overview of the financial condition of a bank at a certain period. Balance (balance sheet) of a bank described the amount of wealth (assets), liabilities (debts), and the capital of the bank at any given moment. Balance sheet is usually compiled at the end of the financial year (31 December). Wealth or property is presented on the asset while the liability or debt and equity are presented on the liabilities side. Consolidated profit / loss have also been prepared at the end of the financial year. The financial statements represent a continuous history which quantified in units of currency with respect to economic resources and obligations of a company´s business and economic activities that alter these resources and liabilities, (AICPA, 1970, p. 40) Information about the company´s financial position, company performance, corporate cash flow, and other information relating to the financial statements may be obtained from the company´s financial statements. To understand information about financial statements, financial statement analysis is needed (Gibson and Boyer, 1980). Analysis of the financial statements include the calculation and interpretation of financial ratios. Techniques of financial analysis is intended to show the relationship between existing posts in the financial statements so that can know the changes that occur in these posts. The purpose of the analysis technique is to present the data to be more easily understood and well understood. To analyze the financial performance of the specific measures required as a standard. Size is often used as an analytical tool is a ratio that shows the relationship between financial data. Keywords : financial performance, bank

ANALYSIS OF EFFECTIVENESS, EFFICIENCY OF MOTOR VEHICLE TAX AND CUSTOMS OF MOTOR VEHICLES IN THE NAME BEHIND THE EFFORT TO INCREASE REVENUE REGIONAL ORIGINAL (A Case Study BPKD D. I. Yogyakarta Province

Ria, Gustin Fajar, Legowo.,M.Si.,Akt, Drs. H.Herman

Accounting 2009
Publisher : Accounting

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Abstract

Based on Law No. 5 of 1974 on the main points of governance in the region result in stacking strength and power in certain groups and poverty in these areas. Because of applying centralized governance and finance, it dikemungkinkan happen because of potential revenue sources in the area is almost entirely drawn kepemerintah center with a pattern for a very adverse outcome In the framework of decentralization, local governments need funding and financing to implement regional development. One source of funds for development financing used by the local government is a government savings is the difference between local revenues and expenditures. PAD is an important source of local revenue in an effort to increase local autonomy In line with the reform of governance, then the system of governance in the region was changed so that birth Law. 22, 1999 which has been converted into Law no. 32 of 2004 on the implementation of regional autonomy, where government authority is the responsibility of their own regions, with regional autonomy was given greater authority to regulate and manage their own household. In line with the authority of local government are expected to explore the sources of finance, particularly to meet the financing needs of government and local development through local revenue (PAD). One type of local taxes which are a major revenue is from vehicle tax and customs behind the name of motor vehicles. The size of revenue reflects the ability of an area to organize and manage their households, especially in order to explore the sources oflocal finance in terms of cost and within the framework of the implementation of regional development are real and responsible. Keywords : effectiviness,efficiency of motor vehicles tax

POSSIBILITY OF APPLICATION OF THE BALANCED SCORECARD AT SMK Sanjaya PAKEM

One, Murniyati, one, Drs. Supardi, MM.

Accounting 2009
Publisher : Accounting

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Abstract

Achieve organizational goals is not an easy thing. To achieve those objectives required good planning. Without a good plan then the possibility of achieving the goal to be getting smaller. A good plan is not a guarantee of the achievement of objectives. The objective will be achieved if a good plan is executed well too. A good plan must meet certain requirements that one of them is the performance measurement mechanism. With the measurement of performance it will be known whether the company has been operating in the right direction, up to how big the goal can be achieved and so forth. The measurement results can also be used as a basis for granting awards, basic promotion, and punishment. Without a good performance appraisal, the organization did not know whether the organization is correct or not, do not know the possibility of a problem to be faced, even the real problem faced was often not detected. Problems faced by the new note after the problem has become complex and chronic, so to overcome very difficult or even can not be overcome. Without a good performance appraisal system, the achievement of organizational goals or commonly called orgnisasi success is only a coincidence, that at any time can be lost and can not be expected when it will happen again At first, performance measurement is only applied to one aspect, the financial aspect only (for companies) or non-financial aspects of the course (for non-profit organizations). For an organization that aims to profit or corporate performance assessment trandisional just about any financial aspects such as income, income level, the level of gross profit (gross profit margin), ROI (Return On Investment), ROA (Return On Asset), RONA (Return On Net Asset ), ROE (Return On Equity Owners), and so forth. For organizations that are not aimed at profit, performance measurement system is also only about one aspect, the aspect of non-operational or financial. Performance measurement depends on the type of organization, such as the success rate of students (for educational organizations), the level of patient occupancy or occupancy rate (for healthcare organizations) and so forth. Performance measurement is only one aspect is commonly called a traditional performance measurement systems. In the past the system is adequate because the competition is not as tight and seinten now. In today´s performance appraisal as it was not necessary but not sufficient, because it is partial or only some aspects that are measured and also be short term so often sacrifice long-term interests or goals. With such performance measures the organization will not be able to measure the sustainability level of organization, were unable to detect the possibility of problems, and so forth. In other words such a measurement system that contains many weaknesses. The system is only suitable to be applied to the organization that low-level competition. Conditions like this only happened in the past. For now, let alone in times to come the competition in what areas are very strict and complex, and will become increasingly tight and increasingly complex that traditional performance measurement systems are not suitable and not adequate anymore. If the performance measurement system will be retained then thesustainability of the organization will be threatened, which means the organization´s goal is not achieved. Keywords : balanced scorecard

EFFECT OF TAX POLICY ON FOREIGN INVESTMENT IN INDONESIA

Kristin, Apriaty, one, Drs. Supardi, MM.

Accounting 2009
Publisher : Accounting

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Abstract

The purpose of this research to know bangaimana policy influence tax legislation in foreign investment in Indonesia. Research conducted on the development of the realization of investment in Indonesia and taxation policies such as Government Regulation No. 1 of 2007. Technical analysis of test data with Comparison to the realization of development data INDONESIA Investment. And the results have the effect of tax policy on foreign investment in Indonesia before and after the policy issued in 2007. The results showed no significant difference in the average before and after implementation of government regulation. 1 of 2007. Keywords : tax policy, foreign investment