Keberlanjutan最新文献_第3页

ANALISIS KETERLAMBATAN PENYELESAIAN LAPORAN KEUANGAN PADA INDUSTRI PERCETAKAN KARTON BOX PT INDORIS PRINTINGDO 上一期行业报告分析

Keberlanjutan Pub Date : 2018-10-20 DOI: 10.32493/keberlanjutan.v3i2.y2018.p857-868

Hidayatul Mu’arifin

{"title":"ANALISIS KETERLAMBATAN PENYELESAIAN LAPORAN KEUANGAN PADA INDUSTRI PERCETAKAN KARTON BOX PT INDORIS PRINTINGDO","authors":"Hidayatul Mu’arifin","doi":"10.32493/keberlanjutan.v3i2.y2018.p857-868","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v3i2.y2018.p857-868","url":null,"abstract":"AbstractThis study aims to determine the factors of delay in the completion of the report on the PT Indoris Printingdo cardboard box printing industry as a whole. This study uses qualitative research methods with interpretive paradigms in order to reveal reality as a construction of experience and awareness in the process of financial statement completion. The population in this research is PT Indoris Printingdo employees have 50 people and are supported by interviews face to face and in writing. Based on the data analysis design used, the following results are obtained: There is a positive and positive influence, 'Significantly between the incomplete transaction evidence, all transactions that are fully recorded in reports, sales and purchase transactions that still have a difference, and a warehouse report that has not been fully recorded against the completion of the financial statements based on the results of the respondents' questionnaire stating that 0.25 or 25% of respondents stated that they did not agree on the statement of all reports on time, which means that all reports were not timely when closing the book so that it had a positive and significant to the timely completion of financial statements. Keywords: delays in financial statements, completion of financial statements","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41463452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

PENGARUH KOMPETENSI PEDAGOGIK DOSEN AKUNTANSI DAN PROFESIONALISME DOSEN AKUNTANSI TERHADAP MOTIVASI BELAJAR MAHASISWA AKUNTANSI (Studi Tentang Persepsi Mahasiswa Akuntansi di Universitas Pamulang Tahun Akademik 2015/2016) 会计剂量发展能力与专业性综述会计材料的会计剂量发展动机（基于2015/2016学年出生大学会计专业学生的视角研究）

Keberlanjutan Pub Date : 2018-07-30 DOI: 10.32493/keberlanjutan.v3i1.y2018.p704-720

Yulyanah Yulyanah

引用次数: 0

KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 矛盾处理阶段立法编号46年2013

Keberlanjutan Pub Date : 2018-07-30 DOI: 10.32493/KEBERLANJUTAN.V3I1.Y2018.P786-801

Puan Indri Hazimah Indri Hazimah, Ferry Irawan

{"title":"KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013","authors":"Puan Indri Hazimah Indri Hazimah, Ferry Irawan","doi":"10.32493/KEBERLANJUTAN.V3I1.Y2018.P786-801","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V3I1.Y2018.P786-801","url":null,"abstract":"AbstractThis research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. This research is designed by applying literature review and field study method. We collect and analysis data throughout laws, text-books, and journals to obtain a a suitable framework related to the case discussed. Furthermore, we also conduct interview to find practical experience that cannot be found in literatures. A deep-interview is applied to the relevant officials. The result shows that usage of gross revenue to calculate tax base based on PP 46/2013 is quite suitable with the objective of the regulation, to simplify and support tax payers in fulfilling their tax-obligation. On the other hand, although the revenue is not appropriate with the definition of Income tax law, every additional economic capability, the provision is not against general rules. This is occurred because Article 17 paragraph 7 and Article 4 paragraph 2 letter (a) Income Tax Law allow certain income will be imposed by final income tax. Keyword: Tax Base, Income, Gross Revenue, PP 46/2013","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44333596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

KETIKA INDONESIA INGIN MENJADI PUSAT KEUANGAN SYARIAH DUNIA 当印尼想成为世界伊斯兰金融中心的时候

Keberlanjutan Pub Date : 2018-07-30 DOI: 10.32493/KEBERLANJUTAN.V3I1.Y2018.P764-785

Diana Handayani

引用次数: 0

ALOKASI PENDAPATAN DAN LITERASI KEUANGAN Studi Kasus pada Desa Sidomukti Kecamatan Plaosan Kabupaten Magetan 马吉坦区西多穆克提省个案研究的收入分配和金融素养研究

Keberlanjutan Pub Date : 2018-07-30 DOI: 10.32493/KEBERLANJUTAN.V3I1.Y2018.P825-856

Nurul Hidayah

{"title":"ALOKASI PENDAPATAN DAN LITERASI KEUANGAN Studi Kasus pada Desa Sidomukti Kecamatan Plaosan Kabupaten Magetan","authors":"Nurul Hidayah","doi":"10.32493/KEBERLANJUTAN.V3I1.Y2018.P825-856","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V3I1.Y2018.P825-856","url":null,"abstract":"AbstractThis study aims to determine the allocation of income and financial understanding to working housewives and housewives who do not work in the Village Sidomukti Plaosan District Magetan. This study used a survey method conducted to 80 respondents consisting of 40 housewives who do not work and 40 housewives who work. This research uses descriptive and explanative research method. This research is done by collecting data to describe and give more detailed explanation about phenomenon of research subject then explain the relationship between phenomena. The results of this study illustrate that there is no significant difference between housewives who do not work and work in the allocation of income. While the level of financial literacy with high categories more owned by working housewives. In addition, the relationship between the level of financial literacy with the allocation of income between both types of housewives has opposite results. Housewives who do not work with high levels of financial literacy are more efficient in allocating their income while for working mothers get the opposite. Keywords: Housewife, income allocation, financial literacy","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46951048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PERAN DAN STRATEGI LEMBAGA KEUANGAN SYARIAH (STUDI KASUS) BMT SYARIAH ATTAQWA & BMT IKHTIAR 性能和减少策略

Keberlanjutan Pub Date : 2018-07-30 DOI: 10.32493/keberlanjutan.v3i1.y2018.p802-824

A. Santoso

引用次数: 1

PENGARUH PEMBIAYAAN, SIMPANAN MUDHARABAH, DAN BIAYA OPERASIONAL BANK TERHADAP SYARIAH MUQASHID INDEX PADA BANK UMUM SYARIAH DI INDONESIA 警告发展，重要的简单，也许银行运营银行有一个MUQASHID简单指数，就像印尼的银行一样简单

Keberlanjutan Pub Date : 2018-07-30 DOI: 10.32493/keberlanjutan.v3i1.y2018.p721-739

Ririn Sari Dewi

{"title":"PENGARUH PEMBIAYAAN, SIMPANAN MUDHARABAH, DAN BIAYA OPERASIONAL BANK TERHADAP SYARIAH MUQASHID INDEX PADA BANK UMUM SYARIAH DI INDONESIA","authors":"Ririn Sari Dewi","doi":"10.32493/keberlanjutan.v3i1.y2018.p721-739","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v3i1.y2018.p721-739","url":null,"abstract":"AbstractThe purpose of this research is to analyse the influence of the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia, The researcher use 55 sample of 11 Bank Umum Syariah (BUS) in Indonesia within 5 years of annual report period. In this research, the researcher use the Multiple Regression af statistical method to analyse the data. The result of this research shows that the Financing, Mudharabah Saving Account, and the Bank Operational Cost has positive influence simultaneously to the Syariah Muqasid Index, and the Financing has positive influence simultaneously to the Syariah Muqasid Index, and the Mudharabah Saving Account has positive influence simultaneously to the Syariah Muqasid Index. And researcher has found that the Mudharabah Saving Account variable has no influence directly to the performance of the Syariah Muqasid Index, because the Mudharabah Saving Account variable is distributed by the bank to the Financing Variable depends on the needs of the bank customers dan the result is divided by the profit sharing according the understanding which is made in the first MOU. KeyWords :the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42699769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

ANALISIS PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN 税收发展规划分析&以巴丹县为例

Keberlanjutan Pub Date : 2018-07-30 DOI: 10.32493/KEBERLANJUTAN.V3I1.Y2018.P740-763

Mahwiyah Mahwiyah

引用次数: 0