Bambang Widarno .
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ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK ., Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.657 KB)

Abstract

Abstract The  Indonesian is state with moslem majority resident. More than 200 million Indonesia resident, 80% confessing to believe in Islam, but did not mean that Indonesia is Islam state. Indonesia as according to its constitution represent secular state dissociating positive laws of political with religion law. Stipulating of law No. 38 Year 1999 about Management of Religious obligatory, Chapter IV section 14 is article 3 expressed that: " Religious obligatory which have been paid to the order of religious obligatory amil body / institute religious obligatory  “amil” tapered down from profit / earnings of[is rest of hitting pertinent Iease as according to legislation going into effect", and law No. 17 Year 2000 about third change to the law Income Tax sounding: "paid religious obligatory by moslem institute or person to formal religious obligatory amil institute can lessen pertinent income tax". Taxpayer can use payment of religious obligatory as income tax pengurang by including the amount of payment of religious obligatory in Notice go into operation in the year Iease 2001. Confessed of religious obligatory as Iease pengurang mean will give Iease incentive to taxpayer which also religious obligatory payer so that one would more impel again to pay for religious obligatory. In this article is also studied procedure enumeration of Iease caused by the religious obligatory Keywords: Religious obligatory, Income Tax, BAZ / Laz
EFEKTIVITAS PERENCANAAN DAN PENGEMBANGAN SISTEM INFORMASI ., Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.385 KB)

Abstract

Abstract The fact show us that information technology changes the way organizations compete. It become a strategic tool to attain their competitive advantage. We found that, implementation a new system may arise problems: anxienty and social pressure. Individual may be willing to perceive and use a new technology or system because of their manager or peer pressure. Finally, conclusion suggest that top management support, hardware and software, quality of system, informations, and service, individual aspects (skills and knowledge), and purpose of systems affeceted these dimension of system information acceptance.   Keywords: information system, mount acceptance, management support, service quality
ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK Bambang Widarno .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.657 KB)

Abstract

Abstract The  Indonesian is state with moslem majority resident. More than 200 million Indonesia resident, 80% confessing to believe in Islam, but did not mean that Indonesia is Islam state. Indonesia as according to its constitution represent secular state dissociating positive laws of political with religion law. Stipulating of law No. 38 Year 1999 about Management of Religious obligatory, Chapter IV section 14 is article 3 expressed that: " Religious obligatory which have been paid to the order of religious obligatory amil body / institute religious obligatory  “amil” tapered down from profit / earnings of[is rest of hitting pertinent Iease as according to legislation going into effect", and law No. 17 Year 2000 about third change to the law Income Tax sounding: "paid religious obligatory by moslem institute or person to formal religious obligatory amil institute can lessen pertinent income tax". Taxpayer can use payment of religious obligatory as income tax pengurang by including the amount of payment of religious obligatory in Notice go into operation in the year Iease 2001. Confessed of religious obligatory as Iease pengurang mean will give Iease incentive to taxpayer which also religious obligatory payer so that one would more impel again to pay for religious obligatory. In this article is also studied procedure enumeration of Iease caused by the religious obligatory Keywords: Religious obligatory, Income Tax, BAZ / Laz
EFEKTIVITAS PERENCANAAN DAN PENGEMBANGAN SISTEM INFORMASI Bambang Widarno .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.385 KB)

Abstract

Abstract The fact show us that information technology changes the way organizations compete. It become a strategic tool to attain their competitive advantage. We found that, implementation a new system may arise problems: anxienty and social pressure. Individual may be willing to perceive and use a new technology or system because of their manager or peer pressure. Finally, conclusion suggest that top management support, hardware and software, quality of system, informations, and service, individual aspects (skills and knowledge), and purpose of systems affeceted these dimension of system information acceptance.   Keywords: information system, mount acceptance, management support, service quality