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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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TANTANGAN MENCIPTAKAN KEUNGGULAN KOMPETITIF DENGAN PENILAIAN KINERJA YANG KOMPREHENSIF
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
Abstract The critical factor that relates to the succees of organization in long-term is its ability to measure how good its employees are in working and using information to make sure that the implementation of appraisal has fullfilled the standard and increased better along the way. Performance appraisal is a proper means in evaluating and developing also in motivating employees. Performance appraisal can be the way to help person in managing their performance. But appraisal has to be done in...
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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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STRES DI TEMPAT KERJA: PERBANDINGAN ANTARA GENDER DENGAN PEKERJAANNYA
Jurnal Ekonomi dan Kewirausahaan
Vol 4
, No 1
(2012)
ABSTRACT Stress is used to show an unwanted condition, unpleasure one, both mentally (emotion) and physically. Stress not only shows an unpleasure condition (negative) but also a pleasure one (positive). One's performance is influenced negatively when he or she has a heavy loadwork. It is a potential condition in emerging stress. The emerged stress will give bad influence to someone, in his or her work and life quality. Career woman that faced to many works usually has more stress than man, th...
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MENCIPTAKAN KEUNGGULAN BERSAING YANG BERKELANJUTAN MELALUI MANAJEMEN SUMBER DAYA MANUSIA
Jurnal Ekonomi dan Kewirausahaan
Vol 4
, No 1
(2012)
ABSTRACT Technology change, globalization, working force variety, working trend and business environment condition cause more competitive competition in business. Consequently organizations need to create competition excellence continuously in order to survive. The competition excellence can be created by changing the role and human resource management paradigm. The old paradigm placed human resource not in vital position, while new paradigm place it is as vital aspect in organization, so tha...
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PENGARUH RASIO KEUANGAN TERHADAP KEMAMPUAN MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI PT BURSA EFEK JAKARTA
Jurnal Ekonomi dan Kewirausahaan
Vol 6
, No 1
(2012)
ABSTRACT The purpose of this research is to find the influences of financial ratio toward the ability to predict the changing profit on manufacture firms which are listed in PT. Bursa Efek Jakarta. These financial ratio includes Debt to Equity, Leverage Ratio, Gross Profit Margin, Net Operating Margin, Inventory Turnover, Total Assets Turnover, Return On Investment, Return On Equity and profit which used is before tax profit. The analysis technique which use is multiple regression sampling, t-...
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PENYUSUNAN ANGGARAN PERUSAHAAN SEBAGAI ALAT MANAJEMEN DALAM PENCAPAIAN TUJUAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
Abstract Management of company do not far differ from management project meant to give guarantee attainment of print blue about long-range program, which include market compartment, production technology and product, officer, finance, company image, management information system, cultural of company with expense is matching with the one which budgeted previously. Process compilation of budget represent compilation process plan short-range, what is in company orient profit, election of plan bas...
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SISTEM INFORMASI DAN BUSINESS PROCESS REENGINEERING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
Abstract Today’s environment is characterized by increasing levels of competition. Enterprises wanting to increase their market share or obtain profits must adapt to changes in the environment. Consequently, many changes in business methods are beginning to appear. One of them is Business Process Reengineering (BPR), defined as the fundamental rethinking and radical design of business processes to achieve dramatic improvements in critical, contemporary measures of performance. Among the pote...
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PERKEMBANGAN TEKNOLOGI DAN SISTEM INFORMASI UNTUK PENINGKATAN E-GOVERNMENT DALAM PELAYANAN PUBLIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Growth of information technology in this case computer technology can support the decision making in conducive modern organizations of work in organization can be finished quickly, accurate, and efficient. Information technology (TI) defined by as technology used to obtain get the, manipulation, presenting data. The All manager is this time claimed by their ability to be able to exploit the information influencing organizations so that can make decision precisely pursuant to the informa...
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ANALISIS PENGARUH PRICE EARNINGS RATIO (P/E) DAN MARKET TO BOOK RATIO (P/B) TERHADAP PERTUMBUHAN EARNINGS (GROWTH) PERUSAHAAN MANUFAKTUR DI INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
ABSTRACT The objective of this research is to examine the analysis influence of Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth that residual earnings as proxy of manufacturer companies that listed in Jakarta Stock Exchange from 1999 – 2003. The sample was taken by using purposive sampling method and based on the criterion stated before; the samples collected were 41 companies. The result of this research shows that in partial evaluation model between Price Earnings Ratio (...
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