Journal of patient account management最新文献

{"title":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018","authors":"N. Nainggolan, Frianto Pandia, Ansori Ansori","doi":"10.32722/acc.v6i2.2475","DOIUrl":"https://doi.org/10.32722/acc.v6i2.2475","url":null,"abstract":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018Novi Arina Nainggolannoviarina18@gmail.comFrianto Pandiafriantopandia@yahoo.comAnsori Ansori1302@yahoo.comProgram Studi Keuangan dan Perbankan Terapan Politeknik Negeri Jakarta   ABSTRACT This study examines the effect of profitability, bank size and inflation on credit risk PerseroBank period 2014-2018. Indicators used are Net Interest Margin (NIM), Bank Size, Inflation and NonPerforming Loan (NPL). The analysis method used in multiple linear regression analysis processedby using SPSS 25. The result of this study partially indicate that the profitability has positivesignificant effect on credit risk and inflation has negative significant effect on credit risk, while banksize has positive effect but no significant on credit risk. Simultaneously profitability, bank size andinflation have significant effect on credit risk of 56,2% and the remaining 43,8% is required by othervariables not used in this study.   Keywords: Profitability, Bank Size, Inflation, Credit Risk  ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan daninflasi terhadap risiko kredit bank persero di Indonesia periode 2014-2018. Indikator yang digunakanadalah Net Interest Margin (NIM), Bank Size Inflasi dan Non Performing Loan (NPL). Metodeanalisis yang digunakan adalah analisis regresi linear berganda yang diolah dengan menggunakanprogram SPSS 25. Hasil penelitian ini secara parsial menunjukkan bahwa profitabilitas berpengaruhpositif signifikan terhadap risiko kredit serta ukuran perusahaan tidak berpengaruh signifikan terhadaprisiko kredit. Sedangkan inflasi berpengaruh negatif signifikan terhadap risiko kredit. Secara simultanprofitabilitas, ukuran perusahaan dan inflasi berpengaruh signifikan terhadap risiko kredit sebesar56,2%  dan sisanya sebesar 43,8% dipengaruhi oleh variabel lain yang tidak digunakan dalampenelitian ini. Kata kunci: profitabilitas, ukuran perusahaan, inflasi dan risiko kredit","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87573864","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}

{"title":"PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018","authors":"Yuliatma Hidayat, Indianik Aminah, Novitasari Novitasari","doi":"10.32722/acc.v6i2.2484","DOIUrl":"https://doi.org/10.32722/acc.v6i2.2484","url":null,"abstract":"PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAANTELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018 A.Yuliatma Hidayat ayuliatmahidayat@gmail.com Indianik Aminah indianikmashuri@gmail.com Novitasari novitasari26@gmail.comProgram Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThe  purpose  of  this  research  is  to  find  out  how  the  financial  performance  of  PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk and PT Smartfren Telecom Tbk by using the Du Pont System Method. Data analysis method used in this research is Du Pont System Method. The variables used in this study are Total Asset Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI). The data used are secondary data in the form of company financial statements. The results showed that PT Telekomunikasi Indonesia Tbk has a very good financial performance where all variables are above the industry average. PT XL Axiata Tbk has a fairly good financial performance because only the Net Profit Margin variable is above the industry average. PT Indosat has a relatively good financial performance where only the Total Asset Turnover variable is above the industry average. PT Smartfren Telecom Tbk has poor financial performance because all variables are below the industry average. Keywords: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover ABSTRAKTujuan Penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk dan PT Smartfren Telecom Tbkdengan menggunakan Metode Du Pont System. Metode analisis data yang digunakan dalam penelitian ini adalah Metode Du Pont System. Variabel yang digunakan dalam penelitian ini adalah Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Return On Investment (ROI). Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa PT Telekomunikasi Indonesia Tbk memiliki kinerja keuangan yang sangat baik dimana semua variabel berada diatas rata-rata industri. PT XL Axiata Tbk memiliki kinerja keuangan yang cukup baik karena hanya variabel Net Profit Margin yang berada diatas rata-rata industri. PT Indosat tbk memiliki kinerja keuangan yang cukup baik dimana hanya variabel Total Asset Turnover yang berada diatas rata-rata industri. PT Smartfren Telecom Tbk memiliki kinerja keuangan yang tidak baik karena semua variabel berada dibawah rata-rata industri. Kata kunci: Du Pont System, Return on Investment, Net Profit Margin, Total Asset Turnover","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80222813","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}

{"title":"PERANCANGAN SISTEM INFORMASI AKUNTANSI YANG BANKABLE","authors":"Rahmanita Vidyasari","doi":"10.32722/ACC.V6I1.1383","DOIUrl":"https://doi.org/10.32722/ACC.V6I1.1383","url":null,"abstract":"ABSTRACT   In an effort to encourage community empowerment, especially in small and mediumenterprises (SMEs), comprehensive support from financial institutions is needed, namely by applyingfor a credit for capital. In submitting a credit application to a financial institution, good and correctfinancial records minimum financial statement of the income statement and a statement of financialposition (balance sheet) are required. The purpose of this study is to design an accountinginformation system that can provide information about sales data, purchase data and bankablefinancial statements (fulfilling the requirements for credit submission) in Small and MediumEnterprises in the Alam Sehat Apotics. The research method used is a qualitative approach. Usingpurposive sampling, the data sources used are primary data and secondary data. Data collectiontechniques are observation, interviews, and study of related documents. The data analysis techniqueused in this research is qualitative descriptive analysis. The PIECES method was used in the analysisto determine financial system weaknesses at the Alam Sehat Apotics. The software used is VisualBasic 2010 and Microsoft Access as the database. Information system design is represented throughData Flow Diagram (DFD) diagrams and Entity Relationship Diagrams (ER Diagrams). The resultsof this study are accounting information systems that can help the Alam Sehat Apotics record all salesand purchase transactions and display reports that are bankable and in accordance with SAKEMKM. Keywords : Accounting Information Systems, financial statements, bankable ABSTRAK  Dalam upaya mendorong pemberdayaan masyarakat, khususnya usaha kecil, dan menengah(UKM) diperlukan dukungan yang komprehensif dari lembaga keuangan yaitu dengan permohonankredit atas modal. Dalam pengajuan permohonan kredit ke lembaga keuangan dibutuhkan pencatatankeuangan yang baik dan benar yaitu diminta laporan keuangan minimal laporan laba rugi danlaporan posisi keuangan (neraca). Tujuan penelitian ini merancang sistem informasi akuntansi yangdapat memberikan informasi mengenai data penjualan, data pembelian serta laporan keuangan yangbankable (memenuhi persyaratan pengajuan kredit) pada Usaha Kecil dan Menengah Apotik AlamSehat. Metode penelitian yang digunakan adalah pendekatan kualitatif. Teknik samplingmenggunakan purposive sampling, sumber data yang digunakan adalah data primer dan datasekunder. Teknik pengumpulan data adalah observasi, wawancara, dan studi dokumen yang terkait.Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif.Analisis sistem menggunakan metode PIECES untuk mengetahui kelemahan sistem keuangan padaApotik Alam Sehat. Software yang digunakan adalah Visual Basic 2010 dan Microsoft Access sebagaibasis datanya. Perancangan sistem informasi direpresentasikan melalui diagram Data Flow Diagram(DFD) dan Entity Relationship Diagram (ER Diagram). Hasil dari penelitian ini adalah sisteminformasi ak","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79158579","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}

{"title":"ANALISIS FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN HEDGING MENGGUNAKAN INSTRUMEN DERIVATIF VALUTA ASING","authors":"Vincentia Ayuningtyas, Sabar Warsini, Elly Mirati","doi":"10.32722/ACC.V6I1.1381","DOIUrl":"https://doi.org/10.32722/ACC.V6I1.1381","url":null,"abstract":"ABSTRACT  This research aims at knowing factors that influences the hedging decision withforeign currency derivative instruments. This research uses the sample from non-financialcompanies listed on Indonesia Stock Exchange in the periode of 2013-2017. The data used inthis research are secondary data taken from Indonesia Stock Exchange and the analyzedcompany's websites. The samples from the analyzed company are taken using the purposivesampling method. Based on the selected samples, there were 35 companies which did thehedging activity during the research period and have the data to be analyzed. The model wasanalysed  by using logistics regression. The result of the research shows that leverage,liquidity and growth opportunity have positive and significant factore that influence hedgingdecision with the foreign currencies by using derivative instrument, However, financialdistress has negative and significant influances while fluctuation of exchange rate did notsignificantly influence it.  Keywords: derivative instrument, foreign currency, foreign exchange risk, hedging, risk management ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengambilankeputusan hedging menggunakan instrumen derivatif valuta asing. Penelitian inimenggunakan sampel perusahaan non keuangan yang terdaftar di BEI tahun 2013-2017.Data yang digunakan dalam penelitian ini adalah data sekunder yang diunduh dari websiteBursa Efek Indonesia dan website perusahaan yang diteliti. Sampel perusahaan dipilihmenggunakan metode purposive sampling. Hasil dari seleksi sampel memperoleh 35perusahaan yang melakukan aktivitas hedging selama periode penelitian dan memilikikelengkapan data untuk diteliti. Analisis model penelitian menggunakan analisis regresilogistik. Hasil pengujian menunjukkan ketepatan klasifikasi model analisis sebesar 80,6%.Hasil penelitian menunjukkan bahwa variabel leverage, likuiditas, growth opportunityberpengaruh positif signifikan dan variabel financial distress berpengaruh negatif signifikan,sedangkan variabel fluktuasi nilai tukar berpengaruh tidak signifikan terhadap prosespengambilan keputusan hedging menggunakan instrumen derivatif valuta asing. Kata Kunci: hedging, instrumen derivatif, manajemen risiko, risiko nilai tukar, valuta asing","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84929590","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}

{"title":"PERBANDINGAN PEMBIAYAAN BERMASALAH ANTARA BANK SYARIAH DENGAN BANK KONVENSIONAL","authors":"Maya Indriastuti, Ririh Dian Pratiwi","doi":"10.32722/ACC.V6I1.1375","DOIUrl":"https://doi.org/10.32722/ACC.V6I1.1375","url":null,"abstract":"ABSTRACT The financing growth of sharia bank for five years is very strategic because it has become themain source of income for sharia bank. However, this growth was not followed by the position of nonperformingfinancingratiowhichisinthesecondquarterof2015reacheduntil4.6%.Thisfigureisfairabovethe conventional bank's non-performing loans (NPLs) at 2.46% in the same period. Thisstudy analyzed and empirically tested the difference between sharia bank NPF and conventional bankNPL. The population in this study are all active and registered banks in Bank Indonesia from 20122016.Sampling method based on purposive sampling, with samples used are banks engaged inconventional and sharia in one institution as many as 10 Banks. The test results indicate that thereare differences in non-performing financing between sharia banks and conventional banks. Averagenon-performing financing at sharia banks amounted to 2.64% while the average non-performingloans at conventional banks was 1.29%. This indicates that the non-performing financing of shariabanks is worse compared to the non-performing loans in conventional banks. Therefore, sharia banksare more cautious in the distribution of working capital financing.  Keywords: sharia banking; conventional banking; non performing financing (NPF); non performingloans (NPL)  ABSTRAK Pertumbuhan pembiayaan bank syariah selama lima tahun ini sangat strategis karena telahmenjadi sumber pendapatan yang utama bagi bank syariah. Namun, pertumbuhan ini tidak diikutioleh posisi rasio pembiayaan bermasalah yang pada kuartal II tahun 2015 mencapai 4,6%. Angkatersebut jauh di atas kredit bermasalah (NPL) bank konvensional di level 2,46% pada periode yangsama. Penelitian ini menganalisis dan menguji secara empiris perbedaan NPF bank syariah denganNPL bank konvensional. Populasi di penelitian ini adalah seluruh bank yang aktif dan terdaftar diBank Indonesia dari tahun 2012-2016. Metode pengambilan sampel berdasarkan purposive sampling,dengan sampel yang digunakan adalah bank yang bergerak di konvensional maupun syariah dalamsatu institusi sebanyak 10 Bank. Hasil pengujian menunjukkan bahwa terdapat perbedaanpembiayaan bermasalah antara bank syariah dengan bank konvensional. Rata-rata pembiayaanbermasalah pada bank syariah sebesar 2,64% sedangkan rata-rata pembiayaan bermasalah padabank konvensional sebesar 1,29%. Hal ini mengindikasikan bahwa pembiayaan bermasalah padabank syariah lebih buruk dibandingkan dengan pembiayaan bermasalah pada bank konvensional.Oleh karena itu, bank syariah lebih berhati-hati dalam penyaluran pembiayaan modal kerja  Kata Kunci: perbankan syariah; perbankan konvensional; non performing financing (NPF); nonperforming loan (NPL)","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87043072","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}

{"title":"PENGARUH TIPE PERUSAHAAN, PENGALAMAN AUDITOR, DAN FREKUENSI IMPOR TERHADAP JANGKA WAKTU PENYELESAIAN AUDIT KEPABEANAN","authors":"Bagas Kusum Adi, Wibowo Marsikin","doi":"10.32722/ACC.V6I1.1372","DOIUrl":"https://doi.org/10.32722/ACC.V6I1.1372","url":null,"abstract":"ABSTRACT   This research aims to analyze influence of company’s type, auditor’s experience, andimportation frequency towards the time of completing customs audit.  The population in this researchare 371 customs audit report recorded on sub directorate of customs audit enforcement in the period2016-2017 and the samples consist of 229 customs audit report.  Purposive sampling is used for thesample selection.  The test was carried out using multiple linear regression analysis.  The result is (1)company’s type has positive effect on customs audit delay.  (2) Auditors experience has negative effecton customs audit delay.  (3) Importation frequency has positive effect on customs audit delay. Keywords : audit completion, audit delay, company’s type, auditors experience, importation                        Frequency, customs, audit, customs, and excise. ABSTRAK   Penelitian ini bertujuan untuk menganalisis pengaruh tipe perusahaan, pengalaman auditor,dan frekuensi impor terhadap jangka waktu penyelesaian audit. Hipotesis yang di ajukan (1) terdapatpengaruh positif tipe perusahaan terhadap jangka waktu penyelesaian audit, (2) terdapat pengaruhnegatif pengalaman auditor terhadap jangka waktu penyelesaian audit, (3) terdapat pengaruh positiffrekuensi impor terhadap jangka waktu penyelesaian audit.  Populasi dalam penelitian ini berjumlah371 LHA audit kepabeanan yang tercatat di subdirektorat pelaksanaan audit pada periode 2016-2017dan yang menjadi sampel penelitian berjumlah 229 LHA. Teknik pengambilan sampel yangdigunakan adalah purposive data sampling. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian adalah (1) tipe perusahaan berpengaruh positifterhadap waktu penyelesaian audit, (2) pengalaman auditor berpengaruh negatif terhadapwaktu penyelesaian audit, (3) frekuensi impor berpengaruh positif terhadap waktupenyelesaian audit.  Kata Kunci : waktu penyelesaian audit, audit delay, tipe per","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75422314","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}

{"title":"KEPUTUSAN PEMILIHAN FITUR EMISI SUKUK BANK UMUM SYARIAH","authors":"Taufik Awaludin","doi":"10.32722/ACC.V6I1.1377","DOIUrl":"https://doi.org/10.32722/ACC.V6I1.1377","url":null,"abstract":"ABSTRACT   This study aims to identify important elements and sub-elements in the aspect of features,which affect the Sharia Commercial Banks (BUS) in deciding sukuk issuance as well as providingrelevant recommendations in issuing sukuk. The research method used are literature studies, in-depthinterviews, and Analytical Network Process (ANP). The research results states that the dominantfeature into consideration for Islamic Commercial Banks is the return feature followed by theemission value feature and the time period feature. The combination of dominant sub-elements forBUS in determining sequential features of sukuk issuance namely: the type of asset performance(return), the need for additional funds (emission value), the company's reputation (size),investor/market preferences (payment terms), and contracts and sukuk structures (guarantees). Indeciding to issue sukuk, BUS should maintain the quality of assets or financing projects. Then BUSneeds to have memorandum of understanding both with the BUMN business sector and other privatesectors. Besides that BUS must also have good risk management.  Key Word: ANP, Features Aspect, Islamic Commercial Bank, Sukuk ABSTRAK   Penelitian ini bertujuan mengidentifikasi sejumlah elemen dan sub-elemen penting dalamaspek fitur yang mempengaruhi Bank Umum Syariah (BUS) dalam memutuskan menerbitkan sukukserta memberikan rekomendasi yang relevan dalam penerbitan sukuk. Metode penelitian yangdigunakan adalah gabungan penelitian kualitatif antara studi literatur, wawancara mendalam danAnalytical Network Process. Hasil penelitian mendapatkan fitur yang dominan menjadi pertimbanganbagi Bank Umum Syariah adalah fitur return diikuti dengan fitur nilai emisi dan fitur jangka waktu. Adapun secara kombinasi sub-elemen dominan bagi BUS dalam menentukan fitur atas penerbitansukuk secara berurutan: jenis kinerja aset (return), kebutuhan tambahan dana (nilai emisi),reputasi/size perusahaan ((jangka waktu), preferensi investor/market (term pembayaran), serta akaddan struktur sukuk (jaminan). Dalam memutuskan menerbitkan sukuk BUS terlebih dahulu perlumenjaga kualitas aset atau financing project yang dimilikinya. Kemudian BUS sedapat mungkinsudah mendapatkan MOU kerjasama proyek pembiayaan baik dengan sektor usaha BUMN maupunsektor swasta lainnya. Selain itu BUS juga harus memiliki manajemen pengelolaan risiko yang baik. Kata Kunci: ANP, Aspek Fitur, Bank Umum Syariah, Sukuk","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"44 3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85025619","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}

{"title":"TINJAUAN PENERAPAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM MENINGKATKAN KESADARAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA – SUNTER.","authors":"R. Ratiyah, Lukman Sri Muchtar","doi":"10.32722/ACC.V6I1.1380","DOIUrl":"https://doi.org/10.32722/ACC.V6I1.1380","url":null,"abstract":"ABSTRACT   In order to maximize taxes, the Government carried out reforms by implementing policies thatwere driven by the smaller possibility of hiding assets outside the territory of the Republic ofIndonesia.  One part of the current tax reform is the government policy regarding the Tax Amnestyprogram.  This study aims to find out how to increase awareness and compliance of Taxpayers and tofind out the achievement of Tax Amnesty results.  The results of this study are that the awareness andcompliance of individual taxpayers in the tax amnesty program is quite high because the governmentseeks to improve several sectors, namely by conducting socialization from the government itself andfrom the tax service office.  The results of achieving Tax Amnesty are quite significant even thoughthere are several obstacles.  It means that the Tax Amnesty program is planned in the long term andwas managed well and the State will get an increase in tax revenues in a short time. Keywords: Tax Amnesty, Taxpayer  ABSTRAK   Dalam rangka memaksimalkan pajak, Pemerintah melakukan reformasi dengan menerapkankebijakan untuk terobosan yang didorong oleh semakin kecilnya kemungkinan untukmenyembunyikan harta kekayaan di luar wilayah Negara kesatuan Republik Indonesia. Salah satubagian dari reformasi perpajakan saat ini dengan adanya kebijakan pemerintah mengenai programTax Amnesty. Penelitian ini bertujuan mengetahui bagaimana meningkatkan kesadaran dankepatuhan Wajib Pajak dan untuk mengetahui pencapaian hasil Tax Amnesty. Hasil dari penelitianini yaitu Kesadaran dan kepatuhan wajib pajak orang pribadi dalam program tax amnesty cukuptinggi ini dikarenakan pemerintah berupaya untuk meningkatkan beberapa sektor yaitu denganmelakukan sosialisasi baik dari pemerintah itu sendiri maupun dari kantor pelayanan pajak dan hasilpencapaian penerapan Tax Amnesty cukup signifikan meski masih ada beberapa kendala. Yangartinya jika program Tax Amnesty direncanakan dalam jangka panjang dan dikelola dengan baik,Negara akan memperoleh peningkatan penerimaan pajak dalam waktu singkat. Kata kunci: Tax Amnesty, Wajib Pajak","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75536237","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}

{"title":"CUSTOMER VALUE IN USING ELECTRONIC BANKING (WHAT THE MILLENNIAL GENERATION SAY ABOUT “CUSTOMER VALUE” OF USING ELECTRONIC BANKING)","authors":"Endang Pb, Ali Masjono","doi":"10.32722/ACC.V6I1.1379","DOIUrl":"https://doi.org/10.32722/ACC.V6I1.1379","url":null,"abstract":"ABSTRACT  The changing from human services to electronic services affects the millennialgeneration activities. Electronic banking services give the rise customer value, and electronicbanking provided by a reputation bank increase the pride of using the services.  Banksservices without human’s interaction can increase customer value or benefits.  Theseconclusion raise from the survey of 216 millennial respondents, age between 20 to 35 yearsold who use gadget for daily activities and interaction with the bank.Keywords: Electronic Banking, Customer Value, Cost of Service, and Technology                     Advancement, Pride ABSTRAK  Perubahan bentuk layanan perbankan dari berbasis kepada layanan yang dilakukanoleh manusia kepada layanan berbasis mesin, telah memberikan dampak kepada generasimilenial. Jasa layanan elektronic banking telah memberikan nilai atau makna (customerValue) kepada para pengguna jasa layanan elektronik banking yang disediakan olehperbankan nasional bereputasi. Layanan electronic banking telah meningkatkan kebanggaanmenggunakan layanan tersebut, terutama untuk para generasi milenial yang di surveisebanyak 216 nasabah dan berumur antar 20-35 tahun.Keywords: Electronic Banking, Customer Value, Cost of Service, and Technology                   Advancement, Pride A prominent phenomenon in","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86150120","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}

{"title":"THE INFLUENCE OF ELECTRONIC WORD OF MOUTH (E-WOM) PROMOTION OF STUDENT INTEREST IN BUYING SHARES: STUDY ON PNJ INVESMENT GALLERIES","authors":"Tetty Rimenda, Sabar Warsini, Elly Mirati","doi":"10.32722/ACC.V6I1.1378","DOIUrl":"https://doi.org/10.32722/ACC.V6I1.1378","url":null,"abstract":"ABSTRACT   The background of this research is lack students interest on buying shares.  It arise the ideato do this study.  Research begins with exploratory research to find out what promotion methods aremost preferred to arouse their interest among viral marketing, referral marketing, and communitymarketing or buzz marketing.  The unit analysis is 200 students who have a stock account at PNJinvestment gallery.  Statistic tool used in the study was multiple linear regression.  The result showsthat referral marketing, community marketing and buzz marketing influential promotion tools in arisestudent interest to buy shares.  Furthermore, positive students’ mindset is also an important factor toaccept the promotion message easily. Keywords: electronic word of mouth (EWOM), promotion, buying stock interest","PeriodicalId":80035,"journal":{"name":"Journal of patient account management","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81241734","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}