Ditemukan 6 dokumen yang sesuai dengan query
Bandung: Jurusan Akuntansi Politeknik Negeri Bandung, {s.a.}
330 EKSP
Majalah, Jurnal, Buletin Universitas Indonesia Library
Asep Mulyana
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ABSTRAK
The purpose of this study was to determine the effect of the development of Regional Taxes and Regional Retribution on increasing Regional Original Revenue (PAD). The research method used is quantitative descriptive analysis. that is, the presentation of data in the form of numbers. This research consists of two independent variables, namely Regional Taxes and Regional Retribution. The classic
assumption test used is normality test, multicollinearity autocorrelation test, and heteroscedasticity test. The data analysis model used ...
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Bandung: Jurusan Akuntansi Politeknik Negeri Bandung, 2018
330 EKSP 10:1 (2018)
Artikel Jurnal Universitas Indonesia Library
Arry Irawan
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ABSTRAK
This study examines the phenomenon of West Java Provincial Governments financial statements that received unqualified opinion (WTP) from the Supreme Audit Board (Badan Pemeriksa Keuangan) prepared after qualify the qualitative characteristics aspects of a good Financial Statement. This study aims to test how much influence the availability of hardware and software availability as a major component of Accounting Information Systems which became a tool to produce government financial statements. The research method used is survey ...
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Bandung: Jurusan Akuntansi Politeknik Negeri Bandung, 2018
330 EKSP 10:1 (2018)
Artikel Jurnal Universitas Indonesia Library
Nanik Lestari
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The purpose of this research is to give empirical evidence about the relationship between working capital management to profitability for companies and investors. This research uses purposive sampling method as sampling method. The population of this research is manufacture companies that are listed on Indonesian Stock Market from 2010 to 2014 with 230 sample in total. This research uses panel data regression significant with eviews 7.0 program. This research have independent variables which are working ...
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Bandung: Jurusan Akuntansi Politeknik Negeri Bandung, 2018
330 EKSP 10:1 (2018)
Artikel Jurnal Universitas Indonesia Library
Erliyana Fitrayanti
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ABSTRAK
This study aims to determine whether understanding of tax laws, quality of service, rational attitude, and perceptions of tax sanctions affect taxpayer compliance. The objects of the research are taxpayers who do not pay in SAMSAT-Rumbai. The population in this study was 2.054 vehicles whose does pay and samples in this study were 96 people consisting of 73 taxpayer two-wheeled vehicles and 23 taxpayer four-wheel vehicles. Analysis of the data in this study is taxpayer ...
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Bandung: Jurusan Akuntansi Politeknik Negeri Bandung, 2018
330 EKSP 10:1 (2018)
Artikel Jurnal Universitas Indonesia Library
Lili Indrawati
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ABSTRAK
Accrual Government Accounting Standards (SAP) is a government accounting standard that records and acknowledges transaction, at the time the contract of transaction occur, regardless of the receipts or payment of cash and cash equivalents. The issuence of Government Regulation (PP) no 71 year 2010 concerning SAP revising PP 24 year 2005 concerning SAP, hence both central government and also regional are obliged to apply accrual based accounting during accounting and preparation of financial report. ...
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Bandung: Jurusan Akuntansi Politeknik Negeri Bandung, 2018
330 EKSP 10:1 (2018)
Artikel Jurnal Universitas Indonesia Library
