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Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik

jipak
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Published by Universitas Trisakti

ISSN : 19077769 EISSN : 26856441 DOI : 10.25105/jipak

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are originality, novelty, proper research method, and giving a real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search, or link to the full texts or its articles and to use them for any other lawful purpose.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 197 Documents

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PENINGKATAN PENERIMAAN PAJAK TAHUN 2007 (Perbaikan iklim investasi melalui peraturan perpajakan) Sugianto Sugianto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 1 (2007): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

abstract

HUBUNGAN ANTARA PENGUNGKAPAN, INFORMASI ASIMETRI DAN BIAYA MODAL Muhammad Nuryatno; Nazmel Nazir; Maya Rahmayanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 1 (2007): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study intends to investigate the relationship between disclosure, asymmetryinformation and cost of capital. The samples of this study cover about 40 manufacturer companies listed at the Jakarta Stock Exchange in 2004 that selected using purposive random sampling. The analysis method used to test is simple regression, Kolmogorov-Smirnov and P-Plot. The study result were as follows, first hypothesis show there is no relationship between disclosure and asymmetry information. Second hypothesis result show that there is a positive relationship between asymmetry information and cost of capital. Third hypothesis, there is a relationship between disclosure and cost of capital.

FAKTOR FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Christina Dwi Astuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 1 (2007): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of this research is to find out which are factors that impact the timelinessof company's financial statement. The object of this research is companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2001 - 2005 using purposive judgment sampling. From 207 companies, there are 125 companies being samples of this research. Hypothesis test of this research is using logistic regression method, witha= 5% revealed that auditor reputations, audit opinion, size (proxy by market values) and ownership structure (outsider and insider) have impact to the timeliness of financial statement, but leverage (proxy by debt to equity ratio), ages and profitability (proxy by ROA) haven't impact to the timeliness of financial statement.

ANALISIS PENGARUH PERTUMBUHAN RASIO-RASIO KEUANGAN, LABA BERSIH, DAN UKURAN PERUSAHAAN TERHADAP PREDIKSI PERTUMBUHAN LABA USAHA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Susi Dwimulyani; Shirley Shirley
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 1 (2007): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to recognize influencies of financial ratios growth, net income growth, and companies' size growth in predicting operating profit growth for several period ahead. To predict the operating profit growth, 20 financial ratios which categorized into 5 constructs, net income, and companies' size are used. This study used secondary data from financial statement of 34 manufacturing companies which are listed on Jakarta Stock Exchange for period year 2002 to year 2004. These companies selected by purposive sampling technique. After data collected, it will be calculate and analyze with statistic test to get the result. Statistic test used 2 methods those are multivariate regression method to test the influences of the financial ratios growth, net income growth, and companies' size growth toward operating profit growth perdiction at individual level and Analysis of Moment Structures (AMOS) method which used to test the influences of financial ratios growth, net income growth, and companies' size growth toward operating profit growth prediction at constructs level. Multivariate regression analysis which done partially, resulted gross profit margin ratio growth, debt to asset ratio growth, and companies' size growth could be used to predict manufacturing companies' operating profit growth for 1 year ahead, and simultaneously, all independent variables significantly affect to manufacturing companies' operating profit growth prediction for 1 year ahead. Analysis of Moment Structures (AMOS) was resulting independent variables those significantly affect to manufacturing companies' operating profit growth prediction for 1 year ahead are profitability ratio growth, net income growth, and companies' size growth

ANALISIS PENGARUH PENERAPAN METODE ARUS BIAYA PERSEDIAAN, NILAI PERSEDIAAN DAN GROSS PROFIT MARGIN TERHADAP MARKET VALUE PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA Bambang Sudaryono; Hilda Hilda
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 1 (2007): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of this research is to find the influence of inventory cost flow methods, inventory value and gross profit margin to the company market value. The research data was gathered from the annually financial report 56 manufacturers companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2002-2005. Out of the 56 manufacturer companies, forty-eight of them are implementing the average inventory cost flow method and 8 companies implemented the FIFO inventory cost flow method. These samples were chooses by applying the purposed sampling method. The analysis was calculated by using classic assumption test consists of normalization data, multicoleneritas, autocorrelation and heterousskedastisitis test. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with F test and t test also independents t test act as a support for hypothesis test. The result of this research shows that as collectively the inventory cost flow methods, inventory value and gross profit margins significantly affected the market value. And as individually, the variable that significantly affects the market values is just inventory while the inventory cost flow methods and gross profit margin had a less impact to the market value.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI KONSERVATIF Hasnawati Hasnawati; Christina Dwi Astuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study analyzed about factors (ownership structure, debt covenant hypothesis, political cost hypothesis, growth and earnings management) that effect in choosing the conservatism of accounting method. In this study, conservatism is proxies by using minimum has two categories: 1)using average method in valuation of inventories, 2)using double declining balance method in depreciation of fixed assets, 3) using double declining balance method in amortization of intangible assets, and 4) research and development recognized as cost in current period. The object of this study is manufacturing and service companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2002 - 2005 using purposive judgment sampling. Hypothesis test of this study using logistic regression method witha= 5% revealed that none of those factors effect in choosing conservatism of accounting method

ANALISIS PENGARUH ECONOMIC VALUE ADDED TERHADAP MARKET VALUE ADDED PADA 20 EMITEN TERAKTIF DI BURSA EFEK JAKARTA PERIODE 2001 2005 Wibowo Wibowo; Koes A Windyarti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Generally, the purposes of company are for increasing the profit and creating shareholders wealth. Economic Value Added is a system which suitable to measure economic profitability of the company, that state the wealthy only can create if the company can fulfill all of the operating cost and cost of capital. The objectives of composing this thesis to get the empirical illustration about Economic Value Added (EVA), Market Value Added (MVA), and to know the impact Economic Value Added toward Market Value Added on 20 companies listed in Jakarta Stock Exchange (JSX) which perform the most active stock period 2001 until 2005. These data researches get from secondary data with purposive random sampling method, such as Jakarta Stock Exchange (JSX) Statistics and Indonesian Capital Market Directory (ICMD). In this thesis, the research design used is correlation descriptive method which EVA treated as independent variable and MVA as dependent variable. The conclusion is that EVA has increased every year as MVA during 2001-2003, but in 2004- 2005 the MVA has decreased, and moreover. EVA was positively influencing MVA but least significant on 20 companies that have most active stock listed in Jakarta Stock Exchange (JSX).

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE DEPRESIASI UNTUK AKTIVA TETAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA Muhammad Nuryatno; Nazmel Nazir; Ramaditya Adinugraha
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this thesis is to identify the influence of firm's size, leverage ratio, and accounting ROA to the depreciation method selection for plant assets in manufacturing companies listed in Jakarta Stock Exchange. The dependent variabel in this research is depreciation method selection, which is measured by nominal scale, while, the independent variables consists firm's size, leverage ratio, and accounting ROA is measured by metric scale. The data in this research includes 55 manufacturing companies which were selected by using a purposive judgement sampling in the period of 2002 until 2005. The method used in this research are normality test, classic assumption, and hypotheses test by using logistic regression analysis. The result of this research is that at the alpha rate of 5%, each of the independent variables -including firm's size, leverage ratio, and ROA- do not have significant influences to the depreciation method selection for plant assets in the manufacturing companies listed in Jakarta Stock Exchange. Meanwhile, a simultaneous test performed to theese three independent variables doesn't show a result of significant influence to the depreciation method selection for plant assets in those companies neither.

KETENTUAN TENTANG PPN DAN PPnBM PADA PERUSAHAAN PERTAMBANGAN UMUM DAN PERTAMBANGAN MINYAK, GAS BUMI SEBAGAI PEMUNGUT PAJAK Lukman Hakim Nasution
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan Atas Barang Mewah (PPnBM) adalah Undang-undang Nomor 8 Tahun 1983 sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang Nomor 18 Tahun 2000 yang berlaku sejak 1 Januari 2001. Sejak pertama kali diundangkan memang Undang-undang ini sudah jadi pertentangan karena umumnya perusahaan yang bergerak sebagai perusahaan pertambangan umum dan pertambangan minyak dan gas bumi apakah wajib mengikutnya ataukah tidak. Hal itu disebabkan sudah sejak lama Pertamina yang merupakan perusahaan negara mendominasi segala keperluan pemerintah mengenai pertambangan. Jadi kembali ke Pertamina apakah kewajiban PPN dan PPnBM atau juga PPh dan pajak-pajak lain wajib diikuti atau bagaimana kalau pertamina. Selain daripada itu tulisan ini berusaha mengungkapkan betapa sebenarnya kewajiban-kewajiban yang harus dilakukan oleh perusahaan pertambangan umum seandainya pertamina tidak ikut campur.

PERSEPSI MAHASISWA TENTANG PENGARUH KECERDASAN TERHADAP LABA PERUSAHAAN Slamet Wiyono
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Abstract

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Moh Shidqon

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ajid.shidqon@trisakti.ac.id

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+6281574360223

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Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id

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Kota adm. jakarta barat,

Dki jakarta

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official jipak@trisakti.ac.id

Editorial Address Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jipak@trisakti.ac.id

Editorial Address
Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA