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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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PERAN PERBANKAN DALAM MENGEMBANGKAN SEKTOR USAHA KECIL-MIKRO YANG BERWAWASAN LINGKUNGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
ABSTRACT The Bank has a role as intermediary in connection with the debtor. Businesses that have a negative impact on the environment will cause un consistence business, which in turn will affect the banks as creditors. Liabilities for environmental management by industry-large and medium scale industries have been regulated in legislation. For banking policy that requires little effort to preserve the micro-environment is also not yet accommodated. Banking policies in order to encourage the deb...
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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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AUDIT DATA AKUNTANSI TERKOMPUTERISASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Financial statement represent the form of management responsibility to party side of outside company to the financial position and result of company operation of during an specified period (usually one year). Financial statement compiled by pursuant to standard of accountancy and inveterate practice accountancy in the world of accountancy. Accountancy standard published by accountant profession by the name of financial accounting standard. This accountancy Standard is made by reference...
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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MENANGGAPI DAN MENGEVALUASI INFORMASI DALAM AU
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract Environmental audit represent applied environment management appliance by corporate world for the facility of to better management to environmental performance of them. Though environmental audit not yet precisely defined, but consensus which progressively expand to express that a number of audit type reside in under coverage terminology. On the contrary emerge some activity which not precisely mould as environmental audit. Some environmental voluntary order specificly have referred as...
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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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PENGARUH SUPERVISI TERHADAP DISIPLIN KERJA DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 3
, No 2
(2012)
Abstract The goal of this research is to analyze moderation effect of motivation on supervision influence against teacher work discipline of SMA Negeri I Karanganyar.This research located in SMA Negeri I Karanganyar. Population in this research is teachers of SMA Negeri I Karanganyar which is in amount of 78 peoples. Whereas the population is relative small, so this research is a census because the whole of the research are taken as sample. The space of the research is focused on supervision asp...
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