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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 49 Documents
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ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KOTA KEDIRI Linawati Linawati; Mar’atus Sholikah
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (968.573 KB) | DOI: 10.47047/ca.v9i2.59

Abstract

Otonomi daerah menuntut adanya kemandirian pada pemerintah daerah. Tingkat kemandirian tersebut diwujudkan dengan tidak tergantungnya pemerintah daerah kepada pemerintah pusat dalam memenuhi pengeluarannya. Adanya transfer dari pemerintah pusat seperti Dana Alokasi Umum (DAU) ditujukan untuk meningkatkan Pendapatan Asli Daerah (PAD), akan tetapi yang banyak terjadi adalah transfer dari pemerintah pusat tidak meningkatkan PAD, tetapi dipergunakan untuk membiayai belanja daerah. Fenomena tersebut disebut sebagai flypaper effect. Penelitian ini bertujuan untuk menganalisis ada atau tidak flypaper effect pada belanja daerah di Kota Kediri. Pendekatan dan teknik penelitian adalah kuantitatif deskriptif. Data penelitian adalah data laporan realisasi anggaran tahun 2009-2018, berupa data realisasi pendapatan asli daerah, dana alokasi umum dan belanja daerah. Teknik analisis data menggunakan analisis regresi linear berganda, dengan bantuan SPSS for windows versi 23. Hasil penelitian menunjukkan bahwa terjadi flypaper effect pada belanja daerah di Kota Kediri pada tahun 2009-2018. Kemandirian daerah belum sepenuhnya dapat terwujud, pemerintah Kota Kediri masih perlu melakukan upaya untuk menggali potensi penerimaan PAD untuk memenuhi belanja daerahnya, dengan tidak mengandalkan transfer dari pemerintah pusat.Kata Kunci: Belanja Daerah, PAD, DAU, flypaper effect
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 JUMLAH INDUSTRI TERHADAP P ENERIMAAN PAJAK REKLAME DI KABUPATEN KEDIRI TAHUN 2012-2016 Luluk Nur Hidayah; Subagyo Subagyo; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.411 KB) | DOI: 10.47047/ca.v8i1.31

Abstract

Pajak papan iklan merupakan salah satu sumber pendapatan pajak daerah yang potensial untuk Kabupaten Kediri. Ini terbukti pada tahun 2012-2016 pendapatan pajak iklan telah meningkat. Jumlah industri di Kabupaten Kediri juga meningkat setiap tahun. Persentase perkembangan jumlah industri meningkat dengan perkembangan pendapatan pajak reklame. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh jumlah industri di Kabupaten Kediri terhadap penerimaan pajak reklame. Objek penelitian ini adalah Badan Pusat Statistik dan Kantor Pendapatan Daerah Kabupaten Kediri. Sumber data yang digunakan adalah data sekunder. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Data diperoleh dari studi literatur dan dokumentasi. Metode analisis data yang digunakan adalah analisis deskriptif, analisis korelasi, uji regresi linier dan uji t. Hasil penelitian ini adalah antara jumlah industri (X) dengan pendapatan pajak reklame (Y) memiliki hubungan yang sangat rendah. Hasil uji t menunjukkan bahwa tidak ada pengaruh yang signifikan antara jumlah industri dengan pajak iklan di Kabupaten Kediri tahun 2012-2016. Kata kunci: Jumlah Industri, Pajak Periklanan.
Pengaruh Return On Asset, Net Profit Margin, Debt to Equity Ratio Terhadap Modal Disetor Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2013-2017 Meme Rukmini
CAHAYA AKTIVA Vol 10, No 1 (2020): MARET 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.904 KB) | DOI: 10.47047/ca.v10i1.64

Abstract

This study aims to analyze the Effect of Return On Assets, Net Profit Margins, Debt to Equity Ratio Against Paid Up Capital in Manufacturing Companies on the Indonesia Stock Exchange in 2013-2017. Significant test results show that, return on asset margin has a positive effect on paid profits. Variable Net Profit Margin, debt to equity ratio has no significant effect on paid up capital. Based on the results of the significant test, it has been proven that the variable return on assets. Net profit margin and debt to equity ratio have a positive effect on paid up capital.Keywords : Return on Asset , Net Profit Margin and Debt to Equity Ratio, Capital
PENGARUH TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSETS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Andreas Febry Wijaya; Gesty Ernestivita; Dwi Budiadi
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.509 KB) | DOI: 10.47047/ca.v9i2.55

Abstract

This study aims to determine the effect of total assets on return on assets (ROA) on manufacturing companies listed on the Indonesia Stock Exchange. The year chosen by researchers was 2014-2016. Data obtained through documentation, which is collecting data annual reports and financial statements of the company. The method used by the authors in this study is a quantitative method. This method is called the quantitative method because the research data are numbers and analysis. The population of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016 was 144 companies while the sample used in this study was 77 companies. The data analysis technique used is simple regression, classic assumption test, t test, coefficient of determination. The author processes data using SPSS16. Based on the results of the study showed the total assets turnover was able to influence return on assets by 11.6% while the remaining 88.4% was influenced by other variables not examined in this study.Keywords: total asset turnover (TATO), return on assets (ROA)
STUDI KOMPARASI PERLAKUAN PENYUSUTAN AKTIVA TETAP ANTARA PSAK DENGAN UU.NO.36 PASAL 11 TAHUN 2008 (Studi Kasus PT.Gudang Garam Kediri Tbk) Rahel Arum Ningtias; Naning Fatmawatie; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.701 KB) | DOI: 10.47047/ca.v8i1.36

Abstract

In a company there is some comparison of the treatment of depreciation between PSAK and the Act.So it is very important in the company to know the difference in depreciation treatment so that there is no mistake in calculation and treatment of depreciation because if there is a difference will affect the company's financial statements.The object of this research is PT. Gudang Garam Kediri Tbk. The data source used by the secondary data. The type of research used is descriptive quantitative. Data obtained from literature study. Data analysis method used in this research is descriptive analysis,The result of this research can be concluded that PT. Gudang Garam in 2015 in the treatment of depreciation and depreciation is good, The calculation of depreciation method used is in accordance with the PSAK and Act no. Article 11 of 2008.  And the results obtained after calculating the similarity between PSAK and Act no. Article 11 of 2008, as well as the treatment used is appropriate.Keywords: Act, PSAK, Gudang Garam
ANALISIS LAPORAN KEUANGAN BERDASARKAN RGEC BANK UMUM PERSERO (BUMN PEMERINTAH) Erna Puspita
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.721 KB) | DOI: 10.47047/ca.v9i2.60

Abstract

Kesehatan bank merupakan salah satu perhatian utama Bank Indonesia sebagai bank sentral di Indonesia. Karena bank adalah sektor yang memberikan konstribusi besar dalam pembangunan nasional. Semakin banyaknya bank swasta yang bermunculan, tentu saja menjadi tantangan baru bagi bank milik pemerintah agar tetap dapat menarik minat masyarakat untuk menggunakan jasanya. Oleh sebab itulah, bank dituntut untuk menjaga dan meningkatkan kesehatannya, agar kepercayaan masyarakat selalu terjaga.Penelitian ini bertujuan untuk menganalisis kesehatan bank umum milik pemerintah di Indonesia dengan menggunakan instrument RGEC sesuai dengan Peraturan Bank Indonesia Nomor 13/1/PBI/2011 tentang Penilaian Tingkat Kesehatan Bank Umum.Hasil penelitian menunjukkan bahwa pada tingkat profil risiko (Risk Profile) ada 2 bank yang masuk kategori “Tidak Baik”, yaitu nilai NPL Bank Mandiri masuk dalam peringkat 5 dan nilai LDR Bank Tabungan Negara masuk dalam peringkat 5, dengan kategori “Tidak Baik”. Untuk Pelaksanaan GCG, seluruh bank umum milik pemerintah masuk ke dalam peringkat 2, dengan kategori “Baik”, yang masih kalah dengan bank swasta BCA dengan peringkat 1. Selanjutnya pada tingkat Earning, diukur menggunakan ROA Bank Tabungan Negara masuk peringkat 3 dengan kategori “Cukup Baik”. Sedangkan earning diukur dengan NIM seluruh bank umum milik pemerintah masuk peringkat 1 dengan kategori “Sangat Baik”. Yang terakhir pada tingkat Capital yang diukur dengan CAR, seluruh bank umum milik pemerintah masuk peringkat 1 dengan kategori “Sangat Baik”.
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.
ANALISIS PERBANDINGAN PAJAK PENGHASILAN YANG HARUS DIBAYAR SEBELUM DAN SESUDAH DITERAPKAN PP NO 46 TAHUN 2013 PADA PELAKU UMKM (Studi Kasus Pada Skala Bangun Perkasa CV) Dwi Ulfa Sari; Naning Fatmawatie; Moh. Zuhri Fathoni
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.847 KB) | DOI: 10.47047/ca.v8i1.32

Abstract

This research is conducted to know the comparison of Income Tax to be paid CV Skala Bangun Perkasa especially Toko Jaya Board in the year 2013-2016 both before and after applied Government Regulation No. 46 of 2013. The analysis used in this research is comparative descriptive analysis by elaborating the calculation process of Income Tax to be paid (indebted) CV Skala Bangun Perkasa based on Law No. 36 Year 2008 and then comparing with result of process of calculation of PP No. 46 Year 2013. Result of research this shows that the value of Corporate Income Tax to be paid CV Skala Bangun Perkasa 2013-2016 is smaller with the PP No. 46 of 2013 compared to the previous regulation is Law No. 36 Year 2008. In addition, the application of Government Regulation No. 46 of 2013 provides convenience in the calculation of Tax Income to be paid so that no tax consultant is required. With the simple calculation of Government Regulation No. 46 of 2013 can minimize the occurrence of errors in determining the amount of Income Tax to be paid. Keywords: Calculation of Corporate Income Tax, Law No. 36 Year 2008,PP No. 46 of 2013
Economic Model of Concrete Incorporating with Bamboo, Coconut Fiber, Coconut Shell, and Bio-enzym Arthur Daniel Limantara; Joko Suyono; Bambang Subiyanto
CAHAYA AKTIVA Vol 10, No 1 (2020): MARET 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i1.65

Abstract

Additional material in the concrete mixture has several objectives such as Reducing Cement Content, Hydrating Heat, Reducing Shrinkage cracks, and Increasing Compressive Strength, etc. While natural waste such as bamboo, coconut fiber, and coconut shell as substitutes for concrete mixtures with the aim of reducing waste and green concrete. This paper aims to obtain an economic model for utilizing waste materials and reducing the amount of cement so that the concrete meets the elements of waste reduction and green. The methodology for making concrete mixture test specimens is the design of concrete mixtures modified with concrete mixtures with bio-enzymes and coarse aggregate substitution with natural bamboo waste, coconut fiber, and coconut shell at 15% volume of coarse aggregate. Test for 15x15x15 cm3 concrete cube at 28 days with a plan to reduce cement usage. The optimal percentage of cement reduction in the standard, bamboo, coconut fiber, and coconut shell design mixes was 30%, 24%, 18%, and 15% respectively. While the value of the cost savings for 1 m3 of normal / bio-enzyme concrete mixture is IDR 79,409, while for substitution of blends with natural ingredients is IDR 53,527; IDR 27,645; and IDR 14,704. The conclusion obtained is that economically using bio-enzymes in standard concrete mixes has a high value, while substitution with natural ingredients is intended to increase permeability and porosity.Keywords: Cost Saving of Concrete, Economic Value, Coconut Shell and Fiber, Bamboo, Bio-enzym.

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