Solusi (Sekolah Tinggi Ilmu Ekonomi SBI), Oct 13, 2021
Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses w... more Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses with more than 10 (ten) rooms are set at 5% (five percent). Increase tax revenue which is supported by an understanding of the tax owned by the boarding house owner, so that he complies with taxation. This research is intended to study the level of understanding of taxes for taxpayer assistance. This type of research is quantitative research. The population in this study is the owner of a tax business in Yogyakarta's Umbulharjo District which holds 710 people. The sampling technique used is the Slovin technique, which is a boarding business owner in the Umbulharjo District of Yogyakarta City which holds 256 people. The instrument used was a questionnaire. Data analysis techniques using the validity and reliability test, normality test, linearity test, simple regression analysis, t test, and the coefficient of determination test. The results showed there were significant and significant differences in the level of tax understanding of tax liabilities. This is evidenced through the t test with the results of t count 15.920> t table 1.650 and the regression equation Y = 14.516+ 0.671X. From these results it means that the higher the cost of income tax, the higher the taxpayer approval. This is also supported by a significance value of 0,000, which means this significance value is less than 0.05.
Di desaWijimulyo, Nanggulan, Kulon Progo, terdapat usaha tenun stagen bahan benang yang ditenun s... more Di desaWijimulyo, Nanggulan, Kulon Progo, terdapat usaha tenun stagen bahan benang yang ditenun secara tradisional. Usaha tenun stagen tersebut dijalankan oleh Industri Rumah Tangga yang sudah berjalan cukup lama, tetapi justru mengalami kemunduran. Hal tersebut dikarenakan mereka (penenun) belum dapat memproduksi dengan jumlah yang besar, serta belum memiliki standar untuk menjaga kualitas produksinya. Permintaan pasar sebenarnya cukup bagus karena sudah 3 tahun terakhir ini hasil tenun stagen Wijimulyo menjadi salah satu komoditi ekspor dari kabupaten Kulon Progo, tetapi kondisinya terkendala pada keterbatasan produksi, yang disebabkan oleh peralatan yang sudah kurang layak, keterbatasantenagakerja, keterbatasan modal. Penenun stagen di wijimulyo ini sebagaian besar adalah tenaga kerja yang masuk kategori usia lanjut, kurangnya regenerasi penenun ini menjadi salah satu penyebab terbatasnya jumlah produksi. Permasalahan lain mereka belum dapat menentukan biaya yang dikeluarkan sesuai dengan komponen biaya yang mereka keluarkan sesungguhnya. Hal tersebutterlihatdenganbelumdihitungnyapenggunaan peralatan dalam memproduksi seperti kayu, jarum serta pengikat benang belum dimasukkannya biaya penyusutan, sehingga ketika mesin mereka rusak seperti sekarang ini mereka kesulitan untuk membeli yang baru karena keterbatasan dana. Mereka belum bisa memperhitung umur ekonomis peralatan yang mereka gunakan. Dengan berbagai permasalahan tersebut menjadikan keinginan kami untuk melihat kondisi yang sebenarnya danberusaha memberikan solusi agarindustri tenun stagen di desa Wijimulyo tersebutdapat bertahan menjadi desa tenun stagen, produksi meningkat, sehingga dapat meningkatkan pendapatan bagi penenun serta meningkatkan kesejahteraan penduduk sekitar yang terlibat dalam kegiatan tersebut.
Financial performance is an indicator of the company’s success in managing its business. Financia... more Financial performance is an indicator of the company’s success in managing its business. Financial performance is reflected in the profits from the company within a period. Earnings changes indicate changes experienced by the company’s financial performance. Study tested the ability of cash flow as a predictor of financial information. And cash flow is used as a predictor of financial performance of the company. Previous research proved that the cash flow is able to be a predictor for earnings in the future (sugiri, 2003). While this study tested the ability of cash flows in predicting the financial performance of company in the future. Predictive ability of cash flow statement components tested by looking at the influence of the components of cash flow in year t to year t earnings changes and t-1. This research focuses on the financial performance that is measured to test whether changes in earnings and cash flow from operating activities may affect earnings changes in the future. Is the cash flow from investing activities can affect changes in the earnings and future cash flows from Is financing activities may affect future earnings changes to come. Analytical methods used to test the hypothesis that using multiple linear regression. T-test results showed that the sig to cash flows from operating and financing activities were above 0.05 so the hypothesis is rejected , while the t test for cash flow from activities of the investments was below 0.05 so hypothesis is accepted. F test results indicate that the level of sig below 0.05, so it can be said that simultaneous cash flow from operating activities, cash flows from investing activities and cash flows from financing activities affect earnings changes in the future. Keywords : Financial performance, cash flows, operating activities, activities of the investments, financing activities, future earnings.
Yogyakarta Special Region which is a tourist area and city education . One of the biggest income ... more Yogyakarta Special Region which is a tourist area and city education . One of the biggest income tax receipts from hotels and restaurants . In the year 2012 the government of Yogyakarta has not been able to achieve the target of local tax revenue in the amount of Rp . 173.9 billion . And it dikarekanan delays tax collection of hotels and restaurants ( as the biggest contributor to the tax ) . This study aims to calculate , compare the magnitude of the potential tax and tax revenue targets , assessing the effectiveness of the collection , see the hotel tax growth in DIY . As well as the hotel tax Contributions to the local tax revenue . The data used to support this research is secondary data and primary data which includes target data reception , data of actual revenue and expenditure budget , receipts tax on hotel and restaurant , hotel growth . The analytical tool used is the analysis of the growth of the hotel tax , the tax potential analysis , analysis of effectiveness , and the calculation of the contribution . Keywords :Local Taxes , Taxes , Taxes potential , effectiveness
Solusi (Sekolah Tinggi Ilmu Ekonomi SBI), Dec 28, 2022
Village Funds according to Government Regulation Number 6 of 2014 are funds sourced from the APBD... more Village Funds according to Government Regulation Number 6 of 2014 are funds sourced from the APBD for villages which are transferred through the Regency/Municipal APBD and are used to finance government administration, development implementation, community development, and community empowerment. Village funds can play a major role in reducing the number of disadvantaged villages if managed properly. This study aims to analyze the efficiency and effectiveness of using village funds in Kapanewon Bambanglipuro which consists of three villages, namely Sidomulyo Village, Mulyodadi Village, and Sumbermulyo Village. The analytical tool used in this study is a combination method (Mix Methods), which analyzes the target data between the realization of expenditure and revenue by using the ratio of efficiency and effectiveness, and is equipped with interview data. The Sequential Explanatory Design model was used in collecting data, in the first stage data collection and quantitative data analysis were carried out. The second stage is to collect data and analyze qualitative data. The results showed that the average level of efficiency in the management of Village Funds in Kapanewon Bambanglipuro, Bantul Regency was 98% which met the criteria for being less efficient, and the average effectiveness level of 98% was included in the effective category.
Solusi (Sekolah Tinggi Ilmu Ekonomi SBI), Jan 23, 2019
This study aims to obtain empirical evidence about the effect of earnings management on financial... more This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company's profit. Managers can affect their company's market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.
This research aims to know the effectiveness of the mechanisms of the UN vote-P2, analyzing the a... more This research aims to know the effectiveness of the mechanisms of the UN vote-P2, analyzing the acceptance of UN-P2 and know its effects on the Native Revenue (PAD). This type of descriptive study was conducted on the comparative Tax Service Areas and the financial management of the city, that is by holding an examination of voting procedure and report the acceptance of UN-P2 as well as income of the area using qualitative and quantitative approach. The data used in the study of secondary berupadata which comes from local tax Office and financial management. Of research results menununjukkan that the voting mechanism of the UN-P2 leih effective after redirected into tax areas, in terms of the acceptance of UN-P2 is more effective after redirected into tax areas with a level of effectiveness 119,40%. However the influence of the acceptance of UN-P2 against the PAD only 11.98%, lower than the UN-P2 as the center of tax 17,72%. Keyword : efectivitas, tax PBB
Village Funds according to Government regulation Number 6 of 2014 are funds sourced from the APBD... more Village Funds according to Government regulation Number 6 of 2014 are funds sourced from the APBD for villages transferred through Regency/City Regional Budgets and Expenditures and used to finance government administration, development implementation, community development, and community empowerment. Village funds can play a major role in reducing the number of villages left behind if managed properly. This study aims to analyze the efficient and effective use of village funds in Kapanewon Bambanglipuro which consists of three villages, namely Sidomulyo Village, Mulyodadi Village, and Sumbermulyo Village. The analytical tool used in this research is the combination method (Mix Methods), which analyzes the target data, between the realization of expenditure and income by using the ratio of efficiency and effectiveness, and complements it with interview data. Data collection uses the Sequential Explanatory Design model, where the model is characterized by data collection and quantita...
This study aims to determine the installment sale interest calculation method that can provide pr... more This study aims to determine the installment sale interest calculation method that can provide profit maksimum.Adapun method used is the method of Long End Interest, Short End Interest, annuity, and Time price contract From the residual method of solution known that the contract price will give the maximum profit for the company compared to other methods Keywords: Installment selling, Interest End Long Method, Method of Short End Interest, annuity method, and Method of Time Price Contract
Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses w... more Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses with more than 10 (ten) rooms are set at 5% (five percent). Increase tax revenue which is supported by an understanding of the tax owned by the boarding house owner, so that he complies with taxation. This research is intended to study the level of understanding of taxes for taxpayer assistance. This type of research is quantitative research. The population in this study is the owner of a tax business in Yogyakarta's Umbulharjo District which holds 710 people. The sampling technique used is the Slovin technique, which is a boarding business owner in the Umbulharjo District of Yogyakarta City which holds 256 people. The instrument used was a questionnaire. Data analysis techniques using the validity and reliability test, normality test, linearity test, simple regression analysis, t test, and the coefficient of determination test. The results showed there were significant and significant differences in the level of tax understanding of tax liabilities. This is evidenced through the t test with the results of t count 15.920> t table 1.650 and the regression equation Y = 14.516+ 0.671X. From these results it means that the higher the cost of income tax, the higher the taxpayer approval. This is also supported by a significance value of 0,000, which means this significance value is less than 0.05.
Bagian Pembukuan adalah bagian yang mengolah seluruh data keuangan Yayasan Pendidikan menjadi inf... more Bagian Pembukuan adalah bagian yang mengolah seluruh data keuangan Yayasan Pendidikan menjadi informasi dalam bentuk laporan Keuangan. Laporan Keuangan dibutuhkan oleh plhak ekstem maupun pihak intern dalam rangka pengambilan keputusan. Pembuatan Laporan Keuangan di Bagian Pembukuan pada saat in) masih dilakukan dengan cara manual , manual disini dalam art! bahwa pemanfaatan komputer belum dilakukan secara maksimal yaitu sebatas untuk proses cetak bukti penerimaan Bank dan bukti pengeluaran Bank serta membuat laporan Keuangan dengan bantuan program aplikasi Q-Pro. Dengan demikian terdapat pemasukan data yang dilakukan dengan berulang-ulang sehingga adanya kemungkinan kesalahan relaW lebih besar dan juga pembuatan laporan yang relatif lebih lama. Selain ttu pencatatan penerimaan Bank yang dilakukan pada saat ini hanya berdasarkan data Bank , sehingga ada kemungkinan terjadinya penyelewengan pembayaran yang dilakukan oleh pihak-pihak tertentu yang tidak dapatdideteksi. Agar Laporan Keuangan dapat di hasilkan pada saat yang dibutuhkan (real team) dan internal control dapat sekaligus dilakukan maka dibutuhkan suatu perbaikan-perbaikan pada sistemyang telah berjalan. Untuk Hu penulis mencoba merancang sistem informasi yang dapat digunakan dalam seluruh kegiaten bag Pembukuan yang ditunjang dengan peralatan komputer yang masing-masing dihubungkan dengan server (sistem on line).Dengan Rancangan sistem ini , apabila staf Pembukuan telah melakukan pencatatan (jumal) dan posting maka pada saat yang dibutuhkan laporan keuangan sudah dapat dihasilkan. Dengan demikian laporan Keuangan diharapkan dapat dibuat tepat waktu, dan akurat.
This research aims to know the effectiveness of the mechanisms of the UN vote-P2, analyzing the a... more This research aims to know the effectiveness of the mechanisms of the UN vote-P2, analyzing the acceptance of UN-P2 and know its effects on the Native Revenue (PAD). This type of descriptive study was conducted on the comparative Tax Service Areas and the financial management of the city, that is by holding an examination of voting procedure and report the acceptance of UN-P2 as well as income of the area using qualitative and quantitative approach. The data used in the study of secondary berupadata which comes from local tax Office and financial management. Of research results menununjukkan that the voting mechanism of the UN-P2 leih effective after redirected into tax areas, in terms of the acceptance of UN-P2 is more effective after redirected into tax areas with a level of effectiveness 119,40%. However the influence of the acceptance of UN-P2 against the PAD only 11.98%, lower than the UN-P2 as the center of tax 17,72%. Keyword : efectivitas, tax PBB
Financial performance is an indicator of the company’s success in managing its business. Financia... more Financial performance is an indicator of the company’s success in managing its business. Financial performance is reflected in the profits from the company within a period. Earnings changes indicate changes experienced by the company’s financial performance. Study tested the ability of cash flow as a predictor of financial information. And cash flow is used as a predictor of financial performance of the company. Previous research proved that the cash flow is able to be a predictor for earnings in the future (sugiri, 2003). While this study tested the ability of cash flows in predicting the financial performance of company in the future. Predictive ability of cash flow statement components tested by looking at the influence of the components of cash flow in year t to year t earnings changes and t-1. This research focuses on the financial performance that is measured to test whether changes in earnings and cash flow from operating activities may affect earnings changes in the future. ...
Solusi (Sekolah Tinggi Ilmu Ekonomi SBI), Oct 13, 2021
Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses w... more Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses with more than 10 (ten) rooms are set at 5% (five percent). Increase tax revenue which is supported by an understanding of the tax owned by the boarding house owner, so that he complies with taxation. This research is intended to study the level of understanding of taxes for taxpayer assistance. This type of research is quantitative research. The population in this study is the owner of a tax business in Yogyakarta's Umbulharjo District which holds 710 people. The sampling technique used is the Slovin technique, which is a boarding business owner in the Umbulharjo District of Yogyakarta City which holds 256 people. The instrument used was a questionnaire. Data analysis techniques using the validity and reliability test, normality test, linearity test, simple regression analysis, t test, and the coefficient of determination test. The results showed there were significant and significant differences in the level of tax understanding of tax liabilities. This is evidenced through the t test with the results of t count 15.920> t table 1.650 and the regression equation Y = 14.516+ 0.671X. From these results it means that the higher the cost of income tax, the higher the taxpayer approval. This is also supported by a significance value of 0,000, which means this significance value is less than 0.05.
Di desaWijimulyo, Nanggulan, Kulon Progo, terdapat usaha tenun stagen bahan benang yang ditenun s... more Di desaWijimulyo, Nanggulan, Kulon Progo, terdapat usaha tenun stagen bahan benang yang ditenun secara tradisional. Usaha tenun stagen tersebut dijalankan oleh Industri Rumah Tangga yang sudah berjalan cukup lama, tetapi justru mengalami kemunduran. Hal tersebut dikarenakan mereka (penenun) belum dapat memproduksi dengan jumlah yang besar, serta belum memiliki standar untuk menjaga kualitas produksinya. Permintaan pasar sebenarnya cukup bagus karena sudah 3 tahun terakhir ini hasil tenun stagen Wijimulyo menjadi salah satu komoditi ekspor dari kabupaten Kulon Progo, tetapi kondisinya terkendala pada keterbatasan produksi, yang disebabkan oleh peralatan yang sudah kurang layak, keterbatasantenagakerja, keterbatasan modal. Penenun stagen di wijimulyo ini sebagaian besar adalah tenaga kerja yang masuk kategori usia lanjut, kurangnya regenerasi penenun ini menjadi salah satu penyebab terbatasnya jumlah produksi. Permasalahan lain mereka belum dapat menentukan biaya yang dikeluarkan sesuai dengan komponen biaya yang mereka keluarkan sesungguhnya. Hal tersebutterlihatdenganbelumdihitungnyapenggunaan peralatan dalam memproduksi seperti kayu, jarum serta pengikat benang belum dimasukkannya biaya penyusutan, sehingga ketika mesin mereka rusak seperti sekarang ini mereka kesulitan untuk membeli yang baru karena keterbatasan dana. Mereka belum bisa memperhitung umur ekonomis peralatan yang mereka gunakan. Dengan berbagai permasalahan tersebut menjadikan keinginan kami untuk melihat kondisi yang sebenarnya danberusaha memberikan solusi agarindustri tenun stagen di desa Wijimulyo tersebutdapat bertahan menjadi desa tenun stagen, produksi meningkat, sehingga dapat meningkatkan pendapatan bagi penenun serta meningkatkan kesejahteraan penduduk sekitar yang terlibat dalam kegiatan tersebut.
Financial performance is an indicator of the company’s success in managing its business. Financia... more Financial performance is an indicator of the company’s success in managing its business. Financial performance is reflected in the profits from the company within a period. Earnings changes indicate changes experienced by the company’s financial performance. Study tested the ability of cash flow as a predictor of financial information. And cash flow is used as a predictor of financial performance of the company. Previous research proved that the cash flow is able to be a predictor for earnings in the future (sugiri, 2003). While this study tested the ability of cash flows in predicting the financial performance of company in the future. Predictive ability of cash flow statement components tested by looking at the influence of the components of cash flow in year t to year t earnings changes and t-1. This research focuses on the financial performance that is measured to test whether changes in earnings and cash flow from operating activities may affect earnings changes in the future. Is the cash flow from investing activities can affect changes in the earnings and future cash flows from Is financing activities may affect future earnings changes to come. Analytical methods used to test the hypothesis that using multiple linear regression. T-test results showed that the sig to cash flows from operating and financing activities were above 0.05 so the hypothesis is rejected , while the t test for cash flow from activities of the investments was below 0.05 so hypothesis is accepted. F test results indicate that the level of sig below 0.05, so it can be said that simultaneous cash flow from operating activities, cash flows from investing activities and cash flows from financing activities affect earnings changes in the future. Keywords : Financial performance, cash flows, operating activities, activities of the investments, financing activities, future earnings.
Yogyakarta Special Region which is a tourist area and city education . One of the biggest income ... more Yogyakarta Special Region which is a tourist area and city education . One of the biggest income tax receipts from hotels and restaurants . In the year 2012 the government of Yogyakarta has not been able to achieve the target of local tax revenue in the amount of Rp . 173.9 billion . And it dikarekanan delays tax collection of hotels and restaurants ( as the biggest contributor to the tax ) . This study aims to calculate , compare the magnitude of the potential tax and tax revenue targets , assessing the effectiveness of the collection , see the hotel tax growth in DIY . As well as the hotel tax Contributions to the local tax revenue . The data used to support this research is secondary data and primary data which includes target data reception , data of actual revenue and expenditure budget , receipts tax on hotel and restaurant , hotel growth . The analytical tool used is the analysis of the growth of the hotel tax , the tax potential analysis , analysis of effectiveness , and the calculation of the contribution . Keywords :Local Taxes , Taxes , Taxes potential , effectiveness
Solusi (Sekolah Tinggi Ilmu Ekonomi SBI), Dec 28, 2022
Village Funds according to Government Regulation Number 6 of 2014 are funds sourced from the APBD... more Village Funds according to Government Regulation Number 6 of 2014 are funds sourced from the APBD for villages which are transferred through the Regency/Municipal APBD and are used to finance government administration, development implementation, community development, and community empowerment. Village funds can play a major role in reducing the number of disadvantaged villages if managed properly. This study aims to analyze the efficiency and effectiveness of using village funds in Kapanewon Bambanglipuro which consists of three villages, namely Sidomulyo Village, Mulyodadi Village, and Sumbermulyo Village. The analytical tool used in this study is a combination method (Mix Methods), which analyzes the target data between the realization of expenditure and revenue by using the ratio of efficiency and effectiveness, and is equipped with interview data. The Sequential Explanatory Design model was used in collecting data, in the first stage data collection and quantitative data analysis were carried out. The second stage is to collect data and analyze qualitative data. The results showed that the average level of efficiency in the management of Village Funds in Kapanewon Bambanglipuro, Bantul Regency was 98% which met the criteria for being less efficient, and the average effectiveness level of 98% was included in the effective category.
Solusi (Sekolah Tinggi Ilmu Ekonomi SBI), Jan 23, 2019
This study aims to obtain empirical evidence about the effect of earnings management on financial... more This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company's profit. Managers can affect their company's market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.
This research aims to know the effectiveness of the mechanisms of the UN vote-P2, analyzing the a... more This research aims to know the effectiveness of the mechanisms of the UN vote-P2, analyzing the acceptance of UN-P2 and know its effects on the Native Revenue (PAD). This type of descriptive study was conducted on the comparative Tax Service Areas and the financial management of the city, that is by holding an examination of voting procedure and report the acceptance of UN-P2 as well as income of the area using qualitative and quantitative approach. The data used in the study of secondary berupadata which comes from local tax Office and financial management. Of research results menununjukkan that the voting mechanism of the UN-P2 leih effective after redirected into tax areas, in terms of the acceptance of UN-P2 is more effective after redirected into tax areas with a level of effectiveness 119,40%. However the influence of the acceptance of UN-P2 against the PAD only 11.98%, lower than the UN-P2 as the center of tax 17,72%. Keyword : efectivitas, tax PBB
Village Funds according to Government regulation Number 6 of 2014 are funds sourced from the APBD... more Village Funds according to Government regulation Number 6 of 2014 are funds sourced from the APBD for villages transferred through Regency/City Regional Budgets and Expenditures and used to finance government administration, development implementation, community development, and community empowerment. Village funds can play a major role in reducing the number of villages left behind if managed properly. This study aims to analyze the efficient and effective use of village funds in Kapanewon Bambanglipuro which consists of three villages, namely Sidomulyo Village, Mulyodadi Village, and Sumbermulyo Village. The analytical tool used in this research is the combination method (Mix Methods), which analyzes the target data, between the realization of expenditure and income by using the ratio of efficiency and effectiveness, and complements it with interview data. Data collection uses the Sequential Explanatory Design model, where the model is characterized by data collection and quantita...
This study aims to determine the installment sale interest calculation method that can provide pr... more This study aims to determine the installment sale interest calculation method that can provide profit maksimum.Adapun method used is the method of Long End Interest, Short End Interest, annuity, and Time price contract From the residual method of solution known that the contract price will give the maximum profit for the company compared to other methods Keywords: Installment selling, Interest End Long Method, Method of Short End Interest, annuity method, and Method of Time Price Contract
Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses w... more Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses with more than 10 (ten) rooms are set at 5% (five percent). Increase tax revenue which is supported by an understanding of the tax owned by the boarding house owner, so that he complies with taxation. This research is intended to study the level of understanding of taxes for taxpayer assistance. This type of research is quantitative research. The population in this study is the owner of a tax business in Yogyakarta's Umbulharjo District which holds 710 people. The sampling technique used is the Slovin technique, which is a boarding business owner in the Umbulharjo District of Yogyakarta City which holds 256 people. The instrument used was a questionnaire. Data analysis techniques using the validity and reliability test, normality test, linearity test, simple regression analysis, t test, and the coefficient of determination test. The results showed there were significant and significant differences in the level of tax understanding of tax liabilities. This is evidenced through the t test with the results of t count 15.920> t table 1.650 and the regression equation Y = 14.516+ 0.671X. From these results it means that the higher the cost of income tax, the higher the taxpayer approval. This is also supported by a significance value of 0,000, which means this significance value is less than 0.05.
Bagian Pembukuan adalah bagian yang mengolah seluruh data keuangan Yayasan Pendidikan menjadi inf... more Bagian Pembukuan adalah bagian yang mengolah seluruh data keuangan Yayasan Pendidikan menjadi informasi dalam bentuk laporan Keuangan. Laporan Keuangan dibutuhkan oleh plhak ekstem maupun pihak intern dalam rangka pengambilan keputusan. Pembuatan Laporan Keuangan di Bagian Pembukuan pada saat in) masih dilakukan dengan cara manual , manual disini dalam art! bahwa pemanfaatan komputer belum dilakukan secara maksimal yaitu sebatas untuk proses cetak bukti penerimaan Bank dan bukti pengeluaran Bank serta membuat laporan Keuangan dengan bantuan program aplikasi Q-Pro. Dengan demikian terdapat pemasukan data yang dilakukan dengan berulang-ulang sehingga adanya kemungkinan kesalahan relaW lebih besar dan juga pembuatan laporan yang relatif lebih lama. Selain ttu pencatatan penerimaan Bank yang dilakukan pada saat ini hanya berdasarkan data Bank , sehingga ada kemungkinan terjadinya penyelewengan pembayaran yang dilakukan oleh pihak-pihak tertentu yang tidak dapatdideteksi. Agar Laporan Keuangan dapat di hasilkan pada saat yang dibutuhkan (real team) dan internal control dapat sekaligus dilakukan maka dibutuhkan suatu perbaikan-perbaikan pada sistemyang telah berjalan. Untuk Hu penulis mencoba merancang sistem informasi yang dapat digunakan dalam seluruh kegiaten bag Pembukuan yang ditunjang dengan peralatan komputer yang masing-masing dihubungkan dengan server (sistem on line).Dengan Rancangan sistem ini , apabila staf Pembukuan telah melakukan pencatatan (jumal) dan posting maka pada saat yang dibutuhkan laporan keuangan sudah dapat dihasilkan. Dengan demikian laporan Keuangan diharapkan dapat dibuat tepat waktu, dan akurat.
This research aims to know the effectiveness of the mechanisms of the UN vote-P2, analyzing the a... more This research aims to know the effectiveness of the mechanisms of the UN vote-P2, analyzing the acceptance of UN-P2 and know its effects on the Native Revenue (PAD). This type of descriptive study was conducted on the comparative Tax Service Areas and the financial management of the city, that is by holding an examination of voting procedure and report the acceptance of UN-P2 as well as income of the area using qualitative and quantitative approach. The data used in the study of secondary berupadata which comes from local tax Office and financial management. Of research results menununjukkan that the voting mechanism of the UN-P2 leih effective after redirected into tax areas, in terms of the acceptance of UN-P2 is more effective after redirected into tax areas with a level of effectiveness 119,40%. However the influence of the acceptance of UN-P2 against the PAD only 11.98%, lower than the UN-P2 as the center of tax 17,72%. Keyword : efectivitas, tax PBB
Financial performance is an indicator of the company’s success in managing its business. Financia... more Financial performance is an indicator of the company’s success in managing its business. Financial performance is reflected in the profits from the company within a period. Earnings changes indicate changes experienced by the company’s financial performance. Study tested the ability of cash flow as a predictor of financial information. And cash flow is used as a predictor of financial performance of the company. Previous research proved that the cash flow is able to be a predictor for earnings in the future (sugiri, 2003). While this study tested the ability of cash flows in predicting the financial performance of company in the future. Predictive ability of cash flow statement components tested by looking at the influence of the components of cash flow in year t to year t earnings changes and t-1. This research focuses on the financial performance that is measured to test whether changes in earnings and cash flow from operating activities may affect earnings changes in the future. ...
Uploads
Papers by eliya isfaatun