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ASPEK PERPAJAKAN DALAM PRAKTIK TRANSFER PRICING
Jurnal Ekonomi dan Kewirausahaan
Vol 7
, No 1
(2012)
ABSTRACT Economic globalization have brought impact progressively the increasing of international transaction or cross border transaction. Goods current, people, service, and investment have come to collapsible duplicate. In this time movement of fund and capital from one state to other state become bigger than previously. In multinational environment, happened various transaction between member covering sale of service and goods, rights license and other intangible assets, ready of loan etceter...
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MANAJEMEN RISIKO, FUNGSI DAN MEKANISMENYA
Jurnal Ekonomi dan Kewirausahaan
Vol 6
, No 1
(2012)
Abstract In general we out for to always obviate all uncertainty element, as long as can be conducted. Existence of uncertainty element cause us always pay attention things related to uncertainty of itself. We possible try identification, risk type which is possible faced and how to obviate or manage risk in a state of is satisfying. Risk by many expert interpreted from the aspect of different approach, depended from its importance. But that way for the purpose of this study, risk defined by a...
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KAITAN SISTEM OTOMATISASI KANTOR DENGAN PRODUKTIVITAS KERJA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Program of data processor enable the making and formal correspondences repair and other document. Interview or have conference the long distance can lessen the time journey which castaway to professional manager. Electronic post enable the process quickly to officer needing information which usually require the time days even to be able to until to them. And electronic calendar enable the officer to schedule the meeting- working meeting with as efficient as possible. Keywords : system...
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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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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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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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MANFAAT INTERNET BAGI AUDITOR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract Revolution information technology that happened in this time push company to exploit computer technology to execute various activity of operational activity and managerial. Technological of exploited computer alter accountancy data process method, from manual process method become process method base on computer technology. Auditor, as one of the parties related to entrepreneur circle, have to continue to perceive every growth that happened in business world, including various hardware...
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Studi Tingkat Efisiensi: Perbandingan Besar Perusahaan dan Efek Krisis Ekonomi
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 3
, No 1
(2012)
The purpose of this study are (I) to analyze the efficiency differences between large andsmall firms. and (2) to analyze the impact of monetary crisis to efficiency, both large andsmall firms_ All the manufacturing firms listed on the JSX are ranked by total assets. The30 highest firms are categorized as the large firms and the 30 lowest firms arecategorized as the small firms. Data taken from the Indonesian Capital Market Directory1999. Six financial ratio are used to represent the company effi...
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8 Sitasi
(PEMIKIRAN) IMPLEMENTASI KBK DI FAKULTAS KEDOKTERAN (Studi Pustaka tentang KBK)
Gaster
Vol 8
, No 2
(2011)
Abstrak :Latar belakang penelusuran “Studi Pustaka†ini adalah ditemukannya di lapangan, bahwa implementasi KBK Prodi Kedokteran di Indonesia sangat beraneka-ragam, tidak ada yang sama antara Prodi satu dengan lainnya, serta diperolehnya kemampuan dasar yang diperlukan (pre-requisirte) bagi mahasiswa, belum memadai.Tujuan penelusuran “Studi Pustaka†ini untuk mengetahui rujukan yang dipakai sebagai Dasar Hukum yang digunakan dalam implementasi KBK, serta untuk mengetahui implementasi K...
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5 Sitasi
Artificial Intelligence dalam Proses Industri Manufaktur
Dinamik
Vol 14
, No 2
(2011)
Permasalahan sistim manufaktur dan perencanaan engineering (sistem pabrikasi dan masalah desingrancang-bangun) pada kenyataanya sangat kompleks dan sulit untuk diselesaikan melalui teknikkonvensional. Dalam beberapa tahun terahir ini teknik kecerdasan buatan (Artificial Intelligence) ataudisingkat AI mendapat perhatian dan mempunyai potensi sebagai teknik optimasi dalam industrimanufaktur.
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