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TAX REFORM PAJAK PENGHASILAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
ABSTRACT Tax for Indonesia state function as budgeter and regulatory. The first tax function finally place tax as governmental pledge to yield acceptance which at the farthest from tax sector. To realize this matter government make a policy in the form of tax reform. Tax reform for the income tax for example change of tax rate, extention of tax subject and object, gift of taxation facility and priority for the case of is certain. From here can be seen that target of tax reform is to realize goal...
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INFORMASI AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA MANAJER
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
ABSTRACT Each responsibility center have manager in charge of a activity that happened in center which responsibility head, and periodical the manager will justify result of its job to company head. Type of center responsibility there is four types that are earnings center, cost center, profit center and investment center. Responsibility accounting information useful in operation of management, because emphasizing at relation. Among information with manager in charge of to execution and plannin...
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MENGELOLA PAJAK UNTUK KESEJAHTERAAN ANGGOTA KOPERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
ABSTRACT Tax assumed something that apprehend and avoided, though tax for the development of nation. On the other side co-operation is obliged to be secure and prosperous of its member. With the existence of tax of course prosperity obtained SHU is co-operation member will decreasing. At the time we attitude and manage obligation of taxation wisely, to be prosperity of member also form. In fact non impossible matter and contradictive that with execution obligation of taxation according to order,...
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SCARCITY AKUNTAN PUBLIK ?
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
AbstraCT Public accountant is an accountant who worked in Public Accounting Firm (KAP), either as owners or as employees, who provide services to the general public, especially in the field of audit of financial statements made by his client. In order to become a public accountant a person must meet several requirements that have been determined. The requirements are set out in PMK No. 17/2008. The Indonesian public accountant joined the Indonesian Institute of Certified Public Accountants (IA...
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ORGANIZATIONAL CITIZENSHIP BEHAVIOR DALAM KAJIAN FILSAFAT ILMU
Jurnal Ekonomi dan Kewirausahaan
Vol 4
, No 1
(2012)
ABSTRACT Â The tendency of science cutting loose from its philosophy, causing science loss its vision and philosophical orientation. On that account, effort to bring into contact to return the science with its philosophy root represents actual agenda for academic world. The purpose of this article is discussing the philosophical aspects of Organizational Citizenship Behavior, a relative newly construct in Organizational Behavior. The study is conducted based-on three science philosophy pillars...
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SISTEM AKUNTANSI SUMBER DAYA MANUSIA UNTUK KINERJA PERUSAHAAN
Jurnal Ekonomi dan Kewirausahaan
Vol 4
, No 1
(2012)
ABSTRACT  Accounting system for business organization is widely known by economic society, especially for those who are interest in accounting. On the other hand human resource accounting system in accounting, hasn’t been know widely. Human resource accounting system which is usually used by business organizational, both service and industrial organization, is conventional accounting. This system treats all expenses concerned with human resources as one expense, consequently this expense wil...
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PELAYANAN PUBLIK YANG BERPIHAK PADA KESEJAHTERAAN MASYARAKAT
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
ABSTRACT Quality of public service influenced by Some dominant factor among others is public policy, covering finance aspect, technological and good human resource being and also nature and also organization, environment and characteristic society itself, including in it mount education, mount earnings, norm, political, free mass media, and governmental control to public service. Key from make-up of the public service quality is how to improve position balance bargain between various stakehold...
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PENGENDALIAN INDEKS HARGA SAHAM GABUNGAN UNTUK MEMACU INVESTASI MASYARAKAT
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
ABSTRACT Â There are economic and non economic factors affect investment. Stimulus the activity of market securities called macro economic condition such as: gross national product ; circulation of money, inflate; stock of foreign exchange, balance of payment; interest and exchange rate. We need policy to espouse indicator of monetary economic FSR increasing of price index of stock grouping will motivate people to take investment of securities. Furthermore increasing price index of stock groupi...
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AKUNTANSI SUMBERDAYA MANUSIA: ANTARA HIDUP DAN MATI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract The practice accounting expands along with blooming economics. One of the existences of growth of practice accounting is human resource accounting. There are some logical reason able to be used as basis for apply the human resource accounting. The reason for example, that to form the resource human having membership coasted money big, individual value in organization, or as walking of era of information technology in this time, human resource become the its top attention. On the applyin...
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TINJAUAN MENGENAI ASPEK PERILAKU DALAM PENGGUNAAN TEKNOLOGI INFORMASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
ABSTRACT Usage of information technology at least have three important components, that are hardware, software and brainware. Research about usage of information technology which focused of behavior aspect more done. This thing very important because behavior aspect of brainware in articulating information technology to determine success of applying of information technology, so that behavior of user information technology of course important to be paid attention. Technology Acceptance Model (TA...
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