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Perbandingan Kinerja Keuangan Lima Bank Dengan Aset Terbesar Hartanti Hartanti
JURNAL ONLINE INSAN AKUNTAN Vol 2 No 2 (2017): Jurnal Online Insan Akuntan (Desember 2017)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

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Abstrak: Penelitian ini bertujuan untuk membandingkan kinerja keuangan Lima Bank dengan Aset terbesar yaitu Bank Mandiri, BRI, BCA, BNI dan CIMB Niaga. Untuk mengukur kinerja digunakan rasio CAR, NPL, ROA, ROE, NIM, LDR dan BOPO. Metode penelitian yang digunakan adalah metode analisa kuantitatif. Dalam penelitian ini dilakukan pengujian test homogenity of variances dan one way anova. Hasil penelitian dengan pengujian test homogenity of variances menunjukkan bahwa CAR, ROE, NIM, LDR memiliki persamaan yang signifikan antara BRI, Bank Mandiri, BCA, BNI dan CIMB Niaga. Sedangkan dalam pengujian one way anova menunjukkan bahwa CAR memiliki perbedaan yang signifikan antara BRI, Bank Mandiri, BCA, BNI dan CIMB Niaga. Kata kunci: CAR, NPL, ROA, ROE, NIM, LDR, BOPO Abstract: This study aims to compare the financial performance of the Five Banks with the Biggest Asset of Bank Mandiri, BRI, BCA, BNI and CIMB Niaga. To measure the performance used the ratio of CAR, NPL, ROA, ROE, NIM, LDR and BOPO. The research method used quantitative analysis method. In this research, we tested homogeneity of variances and one way anova. The results of the test with homogeneity of variances showed that CAR, ROE, NIM, LDR have significant similarities between BRI, Bank Mandiri, BCA, BNI and CIMB Niaga. While in one way anova test showed that CAR has significant difference between BRI, Bank Mandiri, BCA, BNI and CIMB Niaga. Keywords: CAR, NPL, ROA, ROE, NIM, LDR, BOPO

PENGARUH BIAYA PRODUKSI TERHADAP PENJUALAN PADA PT. PT SHINDENGEN INDONESIA Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Sales is the main thing in the company, because the main source of income comes from the sale. This study aimed to determine the effect of the cost of production to sales at PT. Shindengen Indonesia. This study used quantitative analysis techniques, which are becoming variable x is a variable y, while production costs are the result of the sale. Data in the form of time series data is data production costs and sales results from January 2013 to December 2015.Penulis using correlation analysis, regression and determination, and the data were processed using SPSS version 21. The results showed that there is a very strong relationship of 0.998 between production costs with sales and coefficient of determination shows R Square of 99.6% where the results of sales at PT Shindengen Indonesia affected by the cost of production amounted to 99.6%, remaining at 0.4% influenced by other variables that are not analyzed in this study. Based on hypothesis testing by t test obtained t count> t table (87 945> 2.032), then Ho is rejected, it means that there are significant effect between production costs with sales results. To suppress the increase in production costs as a result of failure cost PT Shindengen Indonesia should provide guidance to employees to keep concentration at work and always adhere to the intruction work or work instructions so as to reduce production costs and profits can be increased. Key words: Costs of production, sales

PENGARUH STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA PADA BANK BUMN PERSERO (2010-2015) Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

The capital structure is very important for banking companies, for the management must make the right decision because if the company's capital structure that is bad can cause high capital costs for the company and affect the growth of corporate profits. This study aims to determine the effect of simultaneous and partial capital structure of the Bank BUMN Persero profit growth. As for the research object is owned state-owned bank is the National Bank of Indonesia, Bank Rakyat Indonesia, the State Savings Bank and Bank Mandiri. Data used in the form of financial statements Six years in a row 2010-2015 period ended December 31. The research method uses quantitative methods to the analysis model of multiple linear regression coefficient. Partial use simple regression analysis model, which became the independent variable is the DER (X1), CAR (X2) and the dependent variable profit growth (Y) doped with SPSS 20. The results of this study indicate that capital structure seen from DER ratio and CAR are silmutan effect of 14.5% and no significant effect on earnings growth of state-owned banks, while partially also did not significantly affect the growth of state-owned bank profits. Management must be able to manage its capital structure primarily of capital from debt to improve performance so that debts can be met and the banks should pay attention to capital adequacy that comes from all the bank's assets that contain risks involved be financed from funds own capital of banks in addition to obtaining funds from sources - source outside the bank. Keywords : Capital Structure, Income Growth

ANALISIS PERHITUNGAN PPh BADAN DALAM RANGKA PENYESUAIAN UNDANG-UNDANG DAN PERATURAN PAJAK YANG BERLAKU Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

The country's biggest source of revenue comes from taxes, one of which comes from income tax on the subject of corporate tax. Corporate taxpayers in their tax obligations must be based on the Tax Act and regulations applicable taxes and carry out the assessment system in the form of bookkeeping self, count, deposit and report his income tax. This study aims to determine the amount of corporate tax under the Act and the applicable tax regulations in 1994 to 2013, while the law used is Act 10 of 1994, Act 17 of 2000, Act 36 of 2008 and Regulation government No. 46 2013. The method used is descriptive qualitative analysis by analyzing and comparing the magnitude of the tax year is based on rates of Law No.10 of 1994, Act 17 of 2000, Act 36 of 2008 and Government Regulation No. 46 in 2013. The data used in the form of financial statements of fiscal PT. HKR that have been through the process of fiscal correction. The research results indicate the magnitude of the corporate tax rate based on Law No.36 of 2008 is lower than the laws and regulations of the previous tax, taxable income to the extent the same amount of each tax year. While PP 46 can not be done due to gross income of more than $ 4.8 billion, so it does not include the criteria imposed PPH final 1%. This means the tax rate imposed on the taxpayer's particular company the lower body, so that the income tax paid by the lower. So hopefully with the lower rates, the level of awareness and tax compliance in implementing the higher tax obligations Key words : Corporate Income Tax, Tax Rate, Constitution and Regulations

ANALISA KOREKSI FISKAL LAPORAN KEUANGAN PADA KONSULTAN PAJAK VAUDY STARWORLD & PARTNERS JAKARTA Hartanti hartanti; Kenny T Fadjari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : Universitas Bina Sarana Informatika

Agency is one subject of income tax, to calculate the amount of income tax payable bookkeeping company must make customized with taxation legislation. Under article 4, paragraph 1 of Law No. 36 of 2008 which became the object of the tax is income, but in the application of tax accounting, recognition of expenses, require special accounting treatment. Underlying this issue is the tax accounting method differences between accounting and tax, it can not be separated with the time difference and the difference remains between accounting and fiscal. This research was conducted in order to determine the outcome of fiscal correction and its effect on the coorporate income tax calculations do Starworld Vaudy Tax Consulting & Patners Jakarta. The data obtained by observation, interviews, and documentation while an analytical technique used is descriptive qualitative analysis. The results of his research is the amount of taxable income according to the calculations of different companies after analysis of the financial statements of the fiscal correction, according to the company (before analysis) taxable income of Rp. 573.014.00 , while income taxation under the Act (after analysis) of Rp. 576. 740. 000, the difference to give effect to article 29 of income tax to be paid, according to the company (before analysis) of Rp.16.900.509, while according to the Tax Act (after analysis) of Rp.17.400.551, there is a difference of Rp.500.042, accrued companies, as well as installments of income tax article 25 according to the company (before analysis ) of Rp. 3.491.709, while according to the Tax Act (after analysis) of Rp. 3.533.379, For the company to be more careful in making reconciliation / correction adjusted fiscal Regulation Legislation Taxation Key words: Fiscal corection, PPh for Company

PENGARUH PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK Hartanti Hartanti; Dwiyatmoko Pujiwidodo; Devi Angel Nikita Sianturi
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 1 (2018): Oktober
Publisher : Universitas Sangga Buana

Pajak Pertambahan nilai muncul karena adanya faktor-faktor produksi disetiap jalur produksi dalam menyiapkan, menghasilkan, menyalurkan dan memperdagangkan barang atau pemberian jasa kepada para konsumen. Penelitian ini bertujuan untuk menguji pengaruh / kontribusi Pajak Pertambahan Nilai terhadap Penerimaan pajak. Metode yang digunakan adalah metode kuantitatif dengan menggunakan uji statistik yaitu Uji korelasi, koefisien determinasi, uji t dan persamaan Regresi. Data berupa Pajak Pertambahan Nilai (X) dan Penerimaan Pajak (Y) pada KPP pratama Jakarta-Duren Sawit tahun 2013-2017. Hasil Penelitian uji korelasi menunjukkan terdapat hubungan yang kuat, positif dan siqnifikan antara Pajak Pertambahan Nilai dengan Penerimaan Pajak. Uji determinasi menunjukkan Penerimaan Pajak dipengaruhi oleh penerimaan Pajak Pertambahan Nilai sebesar 79,4%% dan sisanya sebesar 20,6% dipengaruhi oleh faktor-faktor lain yang tidak diteliti. Uji t menunjukkan ada pengaruh yang signifikan antara Pajak Pertambahan Nilai dengan Penerimaan Pajak, sedangkan uji persamaan regresi menunjukkan ada persamaan regresi signifikan yang terbentuk yaitu Y = 4,107+ 0,849X antara kedua variabel tersebut.

Faktor-Faktor Yang Mempengaruhi Kinerja Bank Devisa Yang Terdaftar Di Bursa Efek Indonesia (2013-2017) Hartanti Hartanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 1 No 2 (2018): Jesya Volume 1 Nomor 2 Periode Juni 2018
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Performance is a tool to evaluate the success of the company in running its business. This study aims to examine the performance factors of Foreign Exchange Banks Listed on the Indonesia Stock Exchange. Performance factors in this study were measured by the ratio of CAR, NPL, LDR, BOPO, GWM while Performance measured by ROA. This study uses quantitative analysis with multiple linear regression model to test the influence of these factors on the performance of foreign exchange banks simultaneously or partially. The results showed that there was a significant and simultaneous influence between CAR, NPL, LDR, BOPO, GWM on Foreign Exchange Bank ROA. Coefficient of determination simultaneously CAR, NPL, LDR, BOPO, GWM affect ROA of 85,6% and the rest influenced by other factors. Partially CAR, NPL and GWM have no significant effect on ROA of Foreign Exchange Bank. while the LDR and BOPO have a negative and significant effect on the ROA of Foreign Exchange Bank.

Analisis Pengaruh Perputaran Piutang Terhadap Return On Investment Pada PT Telekomunikasi PerseroTbk. Hartanti Hartanti; Ratiyah Ratiyah; Pingkan Morrend Aniky
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Perusahaan dalam menjalankan usahanya pasti memerlukan modal kerja, modal kerja salah satunya berasal dari piutang, modal kerja yang digunakan oleh perusahaan pada akhirnya akan menghasilkan profit kepada perusahaan. Pengujian pengaruh perputaran Piutang terhadap Return On Investment PT Telekomunikasi Persero Tbk merupakan tujuan dari penelitian ini. Metode kuantitatif dengan menggunakan uji statistik yaitu Uji korelasi, koefisien determinasi, uji t dan persamaan Regresi metode yang di gunakan dalam penelitian ini. Data berupa laporan keuangan PT Telkom tahun 2012-2018 . Hasil Uji korelasi menunjukkan ada hubungan positif, kuat dan searah antara perputaran Piutang terhadap Return On InvestmentPT Telekomunikasi Persero Tbk. Hasil Uji determinasi menunjukkan pengaruh sebesar 37,7% dan 62,3% dipengaruhi faktor yang lain . Uji t menunjukkan ada pengaruh yang signifikan terhadap variabel yang diteliti, sedangkan uji persamaan regresi menunjukkan ada persamaan regresi signifikan yang terbentuk yaitu Y = 0,386 + 0,112X

IMPLEMENTASI SURAT EDARAN DIREKTUR PAJAK NOMOR SE-24 /PJ/2014: PAJAK PERTAMBAHAN NILAI ATAS BARANG HASIL PERTANIAN (STUDI KASUS PT. EKAKARYA GRAHA FLORA) Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

Ornamental plants, including agricultural products. Agricultural products that were previously exempt from tax has now subject to VAT of 10%, this is in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. PT. Ekakarya Graha Flora is a company engaged in the sale of ornamental plants, especially orchids. This study aims to determine the implementation and impact of the imposition of VAT Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014 on the sale of ornamental plants DIPT. Eka Karya Graha Flora. The method used is descriptive qualitative method. The results showed that PT. Eka Graha Flora's work has been to apply VAT on the sale of ornamental plants by 10% in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. The impact of the imposition of VAT, sales of ornamental plants decreased and buyers to switch to other types of plants because it is too expensive. Preferably with the enactment of Circular of the Director of Tax SE-24 / PJ / 2014, the company does not charge VAT to the consumer entirely, because the consumer up 10% of the cost is enormous, especially if buying plants in large quantities. Keywords : Circular of the Director General of Taxation Number SE-24/PJ/2014, value-added tax

PENERAPAN STANDAR PEMBIAYAAN PENDIDIKAN INKLUSIF SEBAGAI DASAR PENYUSUNAN ANGGARAN PADA SD PANTARA TEBET JAKARTA Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

Inclusive education is an education for children with special needs in lieu of regular school or public. SD pantara an inclusive education institutions, in carrying out teaching and learning activities necessary infrastructure facilities. Those facilities tailored to the needs of each educational institution organized in standard financing. The standard is used as the basis for budget preparation. This study used a qualitative descriptive analysis technique where the standard of education in elementary pantara financing include labor standards, standards of facilities and infrastructure, and supporting standards are used as the basis for the preparation of the Budget and the academic year 2013/2014 2012/2013. The results of his research is the education budget has increased compared 2013/2014 2012/2013 the budget year in terms of revenue, labor standards, standards of facilities and infrastructure, backup. While supporting existing standards decline over the previous year, due to the contribution of donors, thereby reducing the expenses of supporting standards. Keyword : budget, financing, inclusive education

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