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INDONESIA
CAHAYA AKTIVA
Published by Politeknik Cahaya Surya
ISSN : 2302240X     EISSN : 27235343     DOI : 10.47047
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal CAHAYA AKTIVA berfokus pada hasil penelitian dalam bidang ilmu ekonomi, bisnis dan Akntansi, dengan pembahasan yang mendalam dalam penelitian baru dan pembaharuan yang berdampak pada pengembangan keilmuan serta berkontribusi dalam peningkatan Khasanah ilmu pengetahuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 8, No 2 (2018): SEPTEMBER 2018" : 7 Documents clear
ANALISIS PENETAPAN HARGA JUAL PERUMAHAN BERDASARKAN TARIF BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PT. BANGUN KARYA SEJAHTERA Yusuf Adi Wijaya; Wibowo Andoko; Dwi Budiadi
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.529 KB) | DOI: 10.47047/ca.v8i2.43

Abstract

Selling price is an important factor for the company because it is the basis in determining the expected profit. The purpose of this study is to analyze the determination of the selling price of housing based on the tariff of Customs Acquisition of Land and Building Rights. The subject of this research is at Developer PT. Build Prosperous Work. Sources of data used are primary and secondary data, data obtained directly by conducting interviews related to the problems studied and documentation in the form of housing sales report in 2015, BPHTB rates and data on the sale of housing Puri Pagut Asri, Resident Pearl housing and Residential Cempaka Resident. The analysis technique used is descriptive qualitative that is analyzing and describing the data obtained. From the results of the analysis shows the determination of the selling price in each housing has a different price, Based on the results of the study, the authors concluded that the calculation of the determination of the selling price of housing based on tariffs of Acquisition of Land and Building Rights is in accordance with government regulations. Keywords : Determination of Sale Price of Housing, BPHTB
ASPEK KEPERILAKUAN PADA SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN ORGANISASI Duwi Riningsih
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.264 KB) | DOI: 10.47047/ca.v8i2.39

Abstract

The accounting informatic system in any economic organisation has the role to show the information and outcomes of company economic performance in a format that is beneficial and useful to accountants and managers in order to ensure the good running of their companies. Thus, when information is necessary to substantiate a decision in terms of economic matters, the field of financial accounting data along with the related informatic system provide the information needed.Managers who receive responsibility have an obligation to maximize the welfare of the owners Short and long period of time. On the other hand, managers also have the same interests with the owner, is to maximize the welfare of their self review. The presence of two agents to the impact of interest problem. This condition can make manager to do a disfuctional behaviour, so the impact of disfuctional behaviour is incorrect information and can be influence to decision making. Keywords : Accounting Information System, Agency Theory, Behaviour Accounting, Decision Making.
EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN FINAL (PPH-FINAL) DI SEKTOR UMKM PADA KPP NGAWI Sulastri Andayani; Subagyo Subagyo; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.901 KB) | DOI: 10.47047/ca.v8i2.40

Abstract

The government's effort in increasing its largest income is from taxation, especially in the sector of Micro SmallMedium Enterprises (MSMEs). Government Regulation (PP) No. 46 of 2013 is about taxation on the perpetrators of MSME of 1% of gross turnover or turnover not exceeding 4.8billion. The purpose of this study is to determine the effectiveness and development of final income tax revenue on the sector of SMEs in the Office of Primary Tax Service in Ngawi City. Methods of data collection in this study is by documentation and literature study. While the data analysis method used is descriptive analysis. The results of the discussion show that (1) the Final Income Tax on Tax Receipts in the Tax Office Primary of Ngawi City in 2015 has a good development even though it has not reached the target that has been determined. (2) For 2016, the development of final income tax on tax receipts KPP Ngawi also experienced a good development or rise and can be quite good, although also not yet able to reach the target specified. (3) The effectiveness of Final Income Tax on MSME sector in KPP PratamaNgawi in 2015 is effective even though it has not reached the good or very effective category, whereas in 2016 the effectiveness that happened can be said is high or quite effective compared to the year 2015. Key Word : Effectiveness of Final Income Tax Receipts in MSMEs Sector at KPP PratamaNgawi.
PENGARUH BEA BALIK NAMAKENDARAAN BERMOTOR KOTA KEDIRI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA TIMUR Vida Windita Putri; Subagyo Subagyo; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.757 KB) | DOI: 10.47047/ca.v8i2.41

Abstract

The increasing number of residents in the city of Kediri, it is assumed or considered the number of needs for motor vehicles will increase. With the increase in the number of motor vehicles, it can be considered that the amount of Transfer Fee of Motor Vehicle of Kediri will increase. Based on these studies the authors are interested in conducting research on the Effect of Title Behavior of Motor Vehicles of Kediri on Local Revenue East Java Province. Based on the research, the purpose of this research is to know the development and influence of title transfer of motor vehicle of Kediri City and East Java Province Original Revenue. This research was conducted at the East Java Regional Revenue Service and Technical Implementation Unit of East Java Province Revenue Service. Sources of data in this study using secondary data and using the type of quantitative research with data collection methods used are literature study and documentation. While the method of data analysis using descriptive statistical analysis and statistical analysis. Based on the result of this research, it can be concluded that the development of Transfer of Motor Vehicle Title Tendency tends to be unstable even though the development of East Java Provincial Revenue tends to increase, while the influence of Transfer of Motor Vehicle Title to Regional Revenue of East Java Province is not significant. It is advisable that the government, particularly the Implementation Unit of the East Java Province Revenue Service, should pay more attention to the transfer of ownership of motor vehicles from each taxpayer in order to increase the revenues of Vehicle Transfer of Title of the Kediri Motor Vehicle so that the increase of revenue can increase income in the Province. Keywords: Development, Receipts, Income, Influence of Transfer of Motor Vehicle Title Fee.
PENGARUH LIKUIDITAS, SOLVABILITAS, RENTABILITAS PADA KOPERASI SERBA USAHA WAHIDIYAH “AL-AMIN” KECAMATAN MOJOROTO KOTA KEDIRI (EFFECT OF LIQUIDITY SOLVENCY, PROFITABILITY ON WAHIDIYAH BUSINESS OPERATIONS “AL-AMIN” SUBSCRIPTION MOJOROTO KEDIRI). Suhud Wasiono
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.992 KB) | DOI: 10.47047/ca.v8i2.42

Abstract

The purpose of this research is to know the influence of Liquidity, Solvability and Profitability on Multipurpose Business Cooperative Wahidiyah "Al-Amin" Subscription Mojoroto Kediri. Multi Business Cooperative Wahidiyah as a business entity Wahidiyah. Multi Business Cooperative Wahidiyah as a business entity Wahidiyah who participate in realizing the prosperity of Wahidiyah pengamal in particular and society in general. For that Multifunctional Business Cooperative Wahidiyah need to build himself to be strong. The method used is Library Research and Field Research and Financial Ratio The method used is Library Research and Field Research and Financial Ratio Analysis of liquidity, solvency, profitability of 2015 to 2017. Research and Discussion Results are as Research and Discussion Results are as follows: The number of members 300 people in 2015 and 362 people in 2016 or up 20.6% and in 2017 to 409 people or 12.9%. The amount of principal and mandatory savings in 2015 Rp.116.148.200, - and in 2016 Rp.147.033.200, - or rose 26.6% and in 2017 to Rp.178.796.200 or up 21.6%. Assessment of Liquidity by 2015 = 2.05 (2: 1) and 2016 = 2.03 (2: 1) in 2017 to 2.03 (2: 1). Normal Standard 2: 1 means Wahidiyah Multipurpose Cooperative " Al-Amin "is able to pay off short-term debt when it matures. Assessment of Solvency in 2015 = 0.73 (7:10) and 2016 = 0.21 (2:10) in 2017 to 0.56 (6:10) Normal Standard = 8: 1 means Multipurpose Business Cooperative "Al -Amin "able to pay short-term debt as well as long-term Assessment of Rentability in 2015 amounted to 16.76%, by 2016 by 10.89% in 2017 by 12.63%. Normal Standards are 10% to 20%, meaning Wahidiyah Business Unions "Al-Amin" in obtaining profit is still normal because it is still in the range of 10% to 20%. The influence of liquidity, solvency and profitability as a whole can be seen that Wahidiyah Multipurpose Business Cooperative "Al-Amin" Subscription Mojoroto Kediri able to pay both short-term and long-term debt and gain normal profit from 2015 until 2017. Keywords : Liquity, solvency, profitability
PENGARUH PAJAK DAERAH KOTA KEDIRI TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA KEDIRI TAHUN 2011 – 2015 Dhita Sandika; Wibowo Andoko; Dwi Budiadi
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.985 KB) | DOI: 10.47047/ca.v8i2.33

Abstract

Taxes are a very important sector for the source of state revenues, in the post budget and state expenditure (APBN) tax contributions have large contribution compared with other sources of state revenue (non-tax). Local taxes consist of various types of taxes related to various joints of people’s lives. Each type o local tax and levy has the object, subject, tariff, and various individual imposition conditionts, which my differ from other types of taxes and budget and regional expenditure. This study uses quantitative methods using data in the form of reports of tax revenues and budget data of revenues and expenditures of the city of Kediri in 2011 – 2015. The results of this study indicate that the regional tax has a significant influence on the regional revenue budget in revenue board, financial management and assets district of Kediri in 2011 up to 2015. Relationship level of 0,005 indicating that the level of relationship between local taxes with the regional revenue budget is high a positive direction, which means the higher the receipt of regional tax, the higter ther value of regional revenue budget and so is other.Keyword : Local Tax Revenue, Regional Revenue and Expenditure Budget
ANALISIS PERHITUNGAN METODE COST PLUS PRICING DALAM MENENTUKAN HARGA JUAL RUMAH PADA PT. PURNI MEKAR PERKASA JAYA Rudi Hermanto; Subagyo Subagyo; Mas Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v8i2.73

Abstract

This study aims to determine the calculation of the cost plus pricing method in determining the selling price of houses at PT. Purni Mekar Perkasa Jaya. So that it is expected that the results of this study can contribute to the company and become a consideration especially in taking policy. Data analysis techniques in this study using Quantitative Descriptive Analysis. The object of this research is PT. Purni Mekar Perkasa Jaya is engaged in housing developers.The results of this study indicate the calculation of the cost plus pricing method in determining the selling price of a house at PT. Purni Mekar Perkasa Jaya experienced a difference in the difference from the calculation of the company method. Due to the difference in costing from the start and some costs that are not taken into account in the preparation of the cost of production, namely office costs and building depreciation costs. Determination of selling prices that are less comprehensive and result in some costs that have not been included in determining the selling price, namely sales fees and general and administrative costs. Keywords: Cost Plus Pricing, House Selling Prices.

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