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ANALISIS PENERAPAN PAJAK PENGHASILAN PP 46 TAHUN 2013 PADA USAHA MIKRO KECIL MENENGAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 46
(2019)
This study aims to to know understanding PP 46 year 2013 and application of the calculation, payment and reporting income tax at a venture micro small medium enterprises case study Mat Moen tavern in Boyolali. This research analyze the calculation, payment and reporting income tax on Mat Moen tavern based on government regulation no 46 in 2013. Descriptive analysis was used in the study to find out in a direct the application of PP 46 Year 2013 by analyzing the power obtained from research objec...
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PENGARUH KEPEMILIKAN PUBLIK, LIKUIDITAS, KOMITE AUDIT, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The financial statements are records of corporate financial information during an accounting period that can be used to describe a company's performance. Companies that go public have an obligation to deliver audited financial statements in a timely manner.This study aims to analyze the factors that affect the timeliness of the delivery of financial statements. These factors are public ownership, liquidity, audit committee, and reputation of public accounting firm.This research is a survey resea...
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PEMBERDAYAAN MASYARAKAT MELALUI PEMANFAATAN LIMBAH SAMPAH RUMAH TANGGA: KAJIAN PADA BANK SAMPAH DI KABUPATEN SUKOHARJO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This our team is performed in the garbage bank in Joho, Sukoharjo. The purpose of this devotion activity is to empower the community by utilizing household waste both organic and non organic waste. The result this activity to provide solutions of problems faced by the partners (Joho Makmur and Suka Maju), the management of the handling and waste management, the use of organic and non-organic, management support facilities for waste management, packaging and marketing of bank the waste activities...
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PENGARUH SUMBER DAN PENYALURAN KREDIT TERHADAP LABA DAN HARGA SAHAM BANK PADA BURSA EFEK INDONESIA (Studi Empiris pada Bank Umum di Bursa Efek Indonesia periode 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This study aims to determine and analyze the influence of third party funds (DPK), credit distribution and Non Performing Loan (ROA) to the profitability (ROA) and the influence of ROA on stock prices of banks listed on the BEI. The data used in this study are the financial reports published during 2013 - 2016. This study used a sample of 30 companies with sample selection using Purposive Sampling method. The analysis tools used in this research are simple and multiplel linearregression analysis...
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ANALISIS RASIO KEUANGAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The objectives of this research are (1) The effect of return on asset to income smoothing, (2) The effect net profit margin to income smoothing, (3) The effect of financial leverage to income smoothing and (4) The effect of income tax to income smoothing. The population in this research is all the banking companywhich listed in the Indonesian Stock Exchange 2014 - 2016. Sampling technique used in this research is purposive sampling, with the sum of the sample 28 firm. Double linier regression is...
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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT BENGAWAN TEX
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to know the calculation of cost of goods production with Activity-Based Costing System in PT Bengawan Tex in Surakarta. Data analysis techniques using staple production price analysis with the method of Activity Based Costing System. The research results obtained the conclusion that the calculation of cost of goods production (HPP) transparent plastic sack T45 uses calculation of companies is amounting to Rp 679,88 per sheet, while the HPP uses Activity Based Cost...
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MEKANISME PENERAPAN PP NO. 46 TAHUN 2013 PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus pada UD X, Ngawi, Jawa Timur Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of research is to analyze the mechanism of government regulation number 46 that is UD X, Ngawi, East Java in 2014 - 2016. This research is the case study in UD X. This research took primary data and secondary data obtained from UD X. Technical analysis of the data used is statistical analysis with Guttman scale, analysis of tax cutting, deposit and reporting. The result of statistical analysis with Guttman scale resulted a percentage of 47%, indicating that UD X less understood with...
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ANALISIS PERBANDINGAN METODE FILTER MEAN, MEDIAN, MAXIMUM, MINIMUM, DAN GAUSSIAN TERHADAP REDUKSI NOISE GAUSSIAN, SALT&PAPPER , SPECKLE, POISSON, DAN LOCALVAR
Jurnal Ilmiah Sinus
Vol 17
, No 1
(2019)
Due to the influence of noise on an image, the image will experience a decrease in quality. If the type of noise is known for certain, then the right solution can be determined to restore the condition of an image so that the condition returns to normal. The effort to restore the image condition is stated by image restoration. The most important thing in image restoration is determining the type of noise and the solution for the noise.In this study several types of noise were tried, gaussian,...
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PENGARUH STRES KERJA, MOTIVASI KERJA DAN KEPEMIMPINAN TERHADAP KEPUASAN KARYAWAN PADA PT. PAMOR SPINNING MILLS KARANGANYAR
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 8
, No 1
(2019)
In this research has the objective to determine the effect of Work Stress, Work Motivation, and Leadership on Employee Satisfaction at PT. Pamor Spinning Mills Karanganyar.The hypothesis of this study is thought to influence of Work Stress, Work Motivation, and Leadership have an effect on significant to employee satisfaction at PT. Pamor Spinning Mills Karanganyar either in a persial or simultaneous manner. The result of the analysis in this study can be concluded that work stress, work motiva...
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STANDAR OPERASIONAL DAN PROSEDUR PERANGKAT BANTU ELEKTRONIK KUMBUNG JAMUR
Dinamik
Vol 24
, No 1
(2019)
Pengelolaan jamur tiram memang masih memiliki komoditas andalan bagi peningkatan ekonomi masyarakat. Namun beragam kendala telah menghadapkan petani pembudidaya dengan berbagai upaya penerapan teknologi kekinian. Salah satunya adalah pengendalian dan pengelolaan area kumbung jamur dengan pengaturan teknologi elektronik. Perlunya penerapan standar operasional dan prosedur guna mendukung penerapan teknologi ini sebagai salah satu upaya pendekatan kondisi alamiah diharapkan akan memberikan dampak y...
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