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ANALISIS KEBIJAKAN AKUNTANSI DALAM PERATAAN LABA (Studi Kasus di Hotel X Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This research aims to determine wheter there is income smoothing practices in hotel X Solo, in what way do income smoothing practices and the impact arising from the practice of income smoothing. This research use observation and documentation method. The focus of this research is the revenue and expenditure transaction in which researchers examined the accounting records and view documents in the revenue cycle expenses. Furthermore, researchers examine in more detail the gaps that may be an opp...
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EVALUASI SISTEM PENGUPAHAN PADA PT DELTA MERLIN DUNIA TEXTILE IV BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This study aimed to evaluate the wage system in PT Delta Merlin Dunia Textile IV Boyolali. This research is descriptive research with case study method. This study did four stages in the evaluation systems of remuneration on PT Delta Merlin Dunia Textile IV Boyolali namely: describe the documents and procedures of wages, explaining the policy calculation of wages, analyze the internal control procedures of wage and analyze the report format of wages. The results we concluded that the description...
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ANALISIS POTENSI DAN EFEKTIVITAS PAJAK PARKIR DAN RETRIBUSI PARKIR SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2011 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study was to analyze the potential and effectiveness of the parking tax and parking fees in the city of Surakarta. Type of this research is a case study. Source data used secondary data such as targets and the realization of income tax and levy revenue from 2011 – 2015. Data were analyzed used the effectiveness test, test and test contribution rate of growth. The results of the analysis concluded that the effectiveness of the parking tax in the years 2011 – 2015 had an av...
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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2010 – 2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
Hotel Tax in Surakarta Mayor Regulation No. 33 by 2013 on Guidelines Implementation article 7 Hotel Tax that is defined by 10%. The purpose of this research is to know the tax realization hotel which can be charged by the Government is effective in accordance with the target set by the local government as well as knowing the magnitude of the contribution of tax revenues towards the hotel tax revenue area and PAD the city of Surakarta. Data analysis techniques used are: (1) the ratio of effective...
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PENGARUH SOSIALISASI DAN PEMAHAMAN KEBIJAKAN SUNSET POLICY TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Kasus Pada Wajib Pajak Badan di KPP Pratama Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The objectives of the study are to analyze the influence of (1) the dissemination of Sunset Policy toward the willingness of paying tax; (2) the comprehension of tax payers toward Sunset policy on the willingness of paying tax. The population involved in the study is the tax payers of the institution implementing Sunset Policy which there are 150 tax payers. The sampling technique used in the study was Accidental Sampling. It is a technique which the samples used are accidentally met with the re...
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ANALISIS PENGARUH MODAL SENDIRI, MODAL PINJAMAN, VOLUME USAHA, DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA PADA KOPERASI SOPIR TRANSPORTASI SOLO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study was to determine the significance of the influence of their own capital, loan capital, the business volume and the number of members simultaneously on operating results in the Cooperative Transport driver Solo (Solo Kosti) Year 2005 - 2015. The research method using the case study method, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. Data analysis techniques used classical assump...
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EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ORGANISASI NIRLABA (Studi Kasus pada Lembaga Amil Zakat Nasional Nurul Hayat Cabang Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study were: 1) to analyze the application of cash receipts accounting information systems used at the Institute for National Zakat (LAZNAS) Nurul Hayat Solo. 2) analyze the application of accounting information systems on a cash receipts LAZNAS Nurul Hayat Solo are in accordance with Statement of Financial Accounting Standards (SFAS) No. 109. The method using the case study method, the type of data used quantitative and qualitative data. Data collection methods used documenta...
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ANALISIS KINERJA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET KOTA SURAKARTA DALAM PEMUNGUTAN PAJAK HOTEL, RESTORAN, DAN HIBURAN TAHUN 2009 – 2014 BERDASARKAN KONSEP VALUE FOR MONEY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study is to analyze the financial performance of the Department of Revenue, Finance and Asset Management Surakarta perspective in terms of economy, efficiency and effectiveness of tax revenue the hotel, restaurant and entertainment by using the concept of Value For Money. This study uses secondary data with quantitative data analysis techniques based on the ratio of economy, efficiency and effectiveness and qualitative data that is on the Department of Revenue, Finance and As...
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PENGARUH STRUKTUR SISTEM PENGENDALIAN INTERN TERHADAP KINERJA PERKREDITAN PADA BANK PERKREDITAN RAKYAT PD. BPR BKK BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study was to analyze the significance of the influence of the control environment, risk assessment, control activities, information and communication, and monitoring the credit performance on Rural Bank PD. BPR BKK Boyolali. The research method using the case study method, the type of data used quantitative and qualitative data, the data source used primary data and secondary data. Data collection methods used documentation. Data analysis technique used to test the research i...
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PEMAHAMAN DAN PERSEPSI ANGGOTA DPRD KOTA SURAKARTA TERHADAP PENYAJIAN LAPORAN KEUANGAN SEKTOR PUBIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
This study aimed to analyze the level of understanding of Surakarta City Council Members To The Financial Statements and the Public Sector Perceptions Surakarta City Council Member of the Financial Statements on education. This study is a survey of the population of Surakarta City Council Member 2014 - 2019 Forces with sampling techniques census method used in this study, namely all the population sampled in this study, so that the sample in this study amounted to 45 samples can be processed but...
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