Infestasi
ISSN : 02169517     EISSN : 24608507
Articles 180 Documents
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL PADA PROSPEKTUS IPO DAN IMPLIKASINYA TERHADAP REAKSI INVESTOR DI INDONESIA Kusuma, Indra Lila
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (335.443 KB) | DOI: 10.21107/infestasi.v6i2.483

Abstract

The purpose of this research is to know and to analyze the effect of firm characteristic (Industry type, firm size and age) on intellectual capital information disclosure in IPO prospectuses, and also to know and to analize it’s implication on investor reaction in Indonesia. This research takes 61 companies from all stock exchange listing at The Indonesian Stock Exchange from 2003-2007. The selection of sample is done by using sensus method. The checklist is  used as the research supporting instrument for the documentation of the data which is  taken from Indonesian Capital Market Directory  and IPO prospectuses from all stock exchange listing at the Indonesian Stock Exchange from 2003 until 2007.  Data analysis to test the hypothesis is  multiple regression analysis by exercising software SPSS 15.   The results indicate that,  industry type and firm size have significan effect toward intellectual capital information disclosure, but age of the firm has no significan effect toward intellectual capital information disclosure. Partially, the variables influence is still pertained low seen from still the low of score total value obtained overall of sample if it is compared to maximum of obtainable score.Finally, this research also show that intellectual capital information disclosure on IPO prospectuses from all stock exchange listing at the Indonesian Stock Exchange from 2003-2007 has no effect to investor reaction in Indonesia.
DAMPAK PENGENAAN TARIF PAJAK PROGRESIF KENDARAAN BERMOTOR DI PROPINSI DKI JAKARTA Ermawati, Eka; Widiastuti, Ni Putu Eka
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (317.157 KB) | DOI: 10.21107/infestasi.v10i2.529

Abstract

The purpose of this research is to examine empirically how the enforcement of a progressive tax rate impact on vehicle ownership for individuals on the territory of the province of DKI Jakarta. The source of data analysed is individual tax payers of motor vehicle owners who own vehicles of more than 1 unit and who are paying their tax in  Jakarta. There are 100 samples according criteria that can be processed toanswer hypothesis research. There is a significant relation-effect of progressive tax rates on taxpayers’ intention to do tax avoidance, with coefficient of determination of 42 %. It suggeststhat this tax rates can impact on the potential tax revenues in Jakarta but not affect taxpayers of four-wheeled vehicle owners. In other words,it reducesthe desire or motivation to buy a vehicle of more than 1 unit so that traffic jam fixed perceived.
ANALISA PERHITUNGAN NILAI JUAL OBJEK PAJAK (NJOP) PADA USAHA PEMBUDIDAYAAN DAN PENANGKARAN IKAN AIR TAWAR (BANDENG) (Study Kasus Pada Tempat Budidaya Ikan Bandeng di Kabupaten Sidoarjo) Lesmana, Johan Aria
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (503.148 KB) | DOI: 10.21107/infestasi.v9i1.506

Abstract

The objective of this research is to find out whether administration matter such as tax registration, tax reporting and tax payment has been in accordance with Undang-undang Nomor 12 Tahun 1994 about Land and Building Tax (Pajak Bumi dan Bangunan). This is a case study research with a unit analysis of a bandeng embankment at Banjar Kemuning Village, Sedati, Sidoarjo, East Java.Research found that the administration activities such as tax registration, tax reporting, and tax payment has been complied with Indonesian taxation law as there never been any taxation fine. However, there was still some discrepancy calculation of tax payable between the calculation of Kantor Pelayanan Pratama Sidoarjo Utara and embankment recalculation of Rp 86.140,00.
PENGARUH PENERAPAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN IMPLIKASINYA PADA KINERJA KEUANGAN ( Studi pada Rumah Sakit Pemerintah dan Swasta di Kota Bandung ) Arfah, Eka Ariaty
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (293.803 KB) | DOI: 10.21107/infestasi.v7i2.497

Abstract

The aim of this study is to analysis the effect of internal control applying on good levying fraud prevention and its implication to the financial performance. Survey the sum of 105 responder covering hospital directors, financial director, accounting/finance chief, staff of general section, financial section and supply section on the public and private hospital in Bandung city. Data have been collected by questioner and hospital financial reports. The tools of statistic analysis using multiple regression.The result of this study indicates that there is positive effect of internal control applying on good levying fraud prevention and its implication to the financial performance. Its means that financial performance influenced by internal control applying on good levying fraud prevention and influenced residue by other factors are not included in this study model.
ANALISIS PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI UNIVERSITAS JAMBI MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR Putra, Wirmie Eka
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (217.697 KB) | DOI: 10.21107/infestasi.v7i1.488

Abstract

 This research aim to know difference of perception among accountancy student to chosening career as public accountant, company accountant, educator accountant, and governmental accountant about financial reward, professional training, professional confession, social values, work environment, consideration of market employ and personality. And kind of career most accounting students interested and uninterested. The sample of this research was taken about 135 respondents from the population 203 respondents. The data collection method is using survey with questionnaires instrument. The normality of the data was tested by implementing Kolmogorof Smirnov, the validity of the data was tested by implementing Correlated Item-Total Correlation and the reliability of the data was tested by implementing the Cronbach Alpha. This research is comparative research so hypothesis test in the research is using Kruskall-Wallis test. The result shows that the difference accounting student perception about factors influencing the career choices of the accounting student are financial reward, professional training, professional confession, work environment and consideration of market employ. But they don’t think more about social values and personality.
ANALISIS DAMPAK IMPLEMENTASI STANDAR PELAYANAN MINIMAL RUMAH SAKIT TERHADAP KINERJA KEUANGAN (STUDI PADA RSUD DR. H. MOH. ANWAR SUMENEP) Sufiati, Anis; Prasetyono, -; Kurniawan, F. A.
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (347.37 KB) | DOI: 10.21107/infestasi.v9i2.548

Abstract

The objective of this study is to investigate the effect of implementation of minimum standards of service at Local Government Hospital of Sumenep District on financial performance. This is a qualitative research based on case study. Data used in this study was financial reports of year 2010 until 2012 and Performance Accountability Report of Government Institutions of year 2012 as a secondary data. In order to gather primary data, observation and interview have done on the staffs of Local Government Hospital of Sumenep District. The data is analyzed by Pattern-Matching. This study found that Local Government Hospital of Dr. H. Moh. Anwar Sumenep District, has implement the Minimum Standards of Service based on the Decision of the Minister of Health No. 129/Menkes/SK/II/2008, however it has not been entirely implemented. This implementation has increased the financial performance of the hospital significantly since 2010 until 2012. The cost recovery in 2010 was 45%, in 2011 was 54%, and in 2012 was 69%. Moreover, the income realization of this hospital in 2012 has also passed the target.
KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN MANUFAKTUR DI SEMARANG DALAM PERSPEKTIF TAX PROFESSIONAL Aini, Aldila Oktavi; Budiman, Judi; Wijayanti, Provita
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (382.147 KB) | DOI: 10.21107/infestasi.v10i1.514

Abstract

This study aims to analyze the level of taxpayer compliance in the manufacturing company in Hyderabad. Objects in this study were manufacturing companies and large middle class, since most companies have a formal accounting system that allows tax professionals to report and calculate the tax correctly according to the Tax Act are applicable. The respondents in the study is a taxpayer (tax professionals) who already have experience as a tax professional manufacturing company for a minimum of 1 year and never fill out the SPT form. Companies that participated in this study amounted to 46 companies. Data were analyzed using Multiple regression Linier with software SPSS. Independent variables include attitude, subjective norm, perceived behavioral control and financial condition. While the dependent variable is corporate tax compliance. These results indicate that: (1) attitudes toward corporate tax compliance has a significant and positive effect (2) subjective norms on corporate tax compliance has a significant and positive effect (3) perceived behavioral control on corporate tax compliance has positively and significantly (4) financial condition of corporate tax compliance has positive and significant effect.
PENGARUH INTELLECTUAL CAPITAL TERHADAP BUSINESS PERFORMANCE DENGAN PENDEKATAN BALANCED SCORECARD PADA PERUSAHAAN MANUFAKTUR BERSKALA BESAR DI SURABAYA Kompyurini, Nurul
InFestasi Vol 6, No 1 (2010): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (268.981 KB) | DOI: 10.21107/infestasi.v6i1.479

Abstract

The  purpose of this empirical research is to examine influenced the three elements of intellectual capital that are human capital, structural capital, and customer capital  with business performance.Data used for this research was collected from human resources development, financial, marketing, and  R & D manager. Data collected by contact person. 37 questionnaires were sent to managers from big scale manufactur enterprises in Surabaya. Analysis was  conducted using Linear Multiple Regression with SPSS 11.0 softwares.The main conclusions from this  research are that : human capital, structural capital, and customer capital  simultaneously  have  positive  and significant influence with business performance    human capital has positive  and significant influence with business performance,  structural capital has positive  and significant influence with business performance, and customer capital has positive  and significant influence with business performance.
THE ACCOUNTING INFORMATION SYSTEM FOR ASSET: HOW TO RECOGNIZE AND MEASURE ASSET IN THE CASE OF REPLACE, SELL AND DEPRECIATE TANGIBLE NON-CURRENT ASSET/TANGIBLE FIXED ASSET ACCORDING TO IAS / PSAK 16 AND IFRS 5 Nurhayati, Citra
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (429.719 KB) | DOI: 10.21107/infestasi.v9i1.502

Abstract

Change of the reporting standard to the IFRS based for all types of financial reporting, the Indonesian Financial Accounting Standard (IFAS) or PSAK has been running it adjustment. PSAK 16 and IFRS 5 have their complete explanation on how the fixed asset has to be treated. Since IFRS became global financial reporting standard, fixed asset has to be count with fair value or fair market value. The uncertainty of that value have resulted a different way of treating fixed assets. The market value that assigned for fixed assets is difficult to predict; especially for counting all investments indicators in the financial reporting. Replacing, selling and depreciating the fixed asset are done regularly every certain period of time. It will be easy to acquire their value if the fixed asset is really one entity; it refers to no other part within the fixed asset itself. On the other hand, if the fixed asset is built from many pieces of parts then it would not be consider as simple as treating the fixed asset as on entity. The Accounting Information System (AIS) is accountant aided technology in order to simplify the work of valuation, acquiring, recognizing, measuring and recording process of it. In the case of replacing, selling and depreciating with upcoming new rule, AIS would help respectively. Through the CAIS (Computerize Accounting Information System), it helps to count the value (fair value) for fixed asset. Literature review and analysis were using as research methodology on this research paper in order to show an overview of CAIS and the expert system that helps to decide the amount of fair value or market value.
PENERAPAN FUZZY MULTIPLE CRITERIA DECISION MAKING (FMCDM) UNTUK MENGEVALUASI KUALITAS PELAYANAN Arief, Mohammad Rizal; Sulaksono, Juli
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : University of Trunojoyo Madura

Show Abstract | Original Source | Check in Google Scholar | Full PDF (366.163 KB) | DOI: 10.21107/infestasi.v9i2.567

Abstract

The objective of this research is to measure quality level of service to customer of takwa-tofu (tahu takwa) industries in Kediri city. The theory employs in this research is Fuzzy Multi Criteria Decision Making (FMCDM) which is based on 6 service criterias stated by Gronross and the improvements (16 sub-criteria).   Data use in this research is gathered by sampling technique with purposive sampling method which is done within one month against tofu consumers in Kediri city, especially related to service to consumers of takwatofu (tahu takwa) in Kediri. Multi criteria data is gathered from three takwa-tofu (tahu takwa) companies in Kediri city to measure the different service quality and bias. Analysis used is Fuzzy Multiple Criteria Decision Making (FMCDM) method. This research was success in measuring the level of service to customer based on the criteria above using FMCDM method and it is suggested that in term of service quality, LTH is in the highest position, however for the product quality, LTT is the best. 

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