Buletin Ekonomi http://ejournal.uki.ac.id/index.php/beuki <div style="float: left; margin-right: 1em;"><img 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" alt="" width="140" height="156" /></div>Buletin Ekonomi ini merupakan jurnal lokal yang diterbitkan pertama kali tahun 2007 dengan Nomor ID 1180431320 dan tanggal permohonan Selasa, 29 Mei 2007 oleh : Fakultas Ekonomi Universitas Kristen Indonesia. Jurnal ini bertujuan untuk mengakomodasi dan menerbitkan hasil penelitian dosen-dosen Universitas Kristen Indonesia khususnya Fakultas Ekonomi (FE UKI) dan hasil dan penelitian bersama antara dosen dengan mahasiswa FE UKI di bidang kajian manajemen, akuntasi, perpajakan dan ekonomi.<br />Bidang spesifik yang dicakup dalam jurnal adalah Kajian Manajemen, Akuntansi, Pajak dan Ekonomi.<br /><br />Buletin ekonomi diterbitkan dua kali dalam setahun setiap bulan Februari dan Juli/Agustus/September, dan dimungkinkan diterbitkan edisi khusus. en-US posmahutasoit@gmail.com (Dr. Ir. Posma Sariguna Johnson Kennedy Hutasoit, S.E., M.Si.) rutman.toruan@uki.ac.id (Rutman SE., MM.) Thu, 07 Feb 2019 00:00:00 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 - http://ejournal.uki.ac.id/index.php/beuki/article/view/739 <p>-</p> - - Copyright (c) 2018 - - http://ejournal.uki.ac.id/index.php/beuki/article/view/739 Thu, 14 Feb 2019 06:33:34 +0000 PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PADA SEKTOR PERTAMBANGAN DI BEI PERIODE 2014-2017 http://ejournal.uki.ac.id/index.php/beuki/article/view/909 <p>A good company can be seen from its financial statements, without financial statements, the company or managers will experience difficulties in analyzing the conditions and position of the company, managers will also not to evaluate how high the level of success of the company in stock returns and make teh best decisionss to make the company continues to progress and develop in the future. The purpose of my thesis was to see influence of managerial ownership, institutional ownership, independent board of directors, and the board of directors partially and simultaneously on the company's stock returns in the mining sector on the ISE 2014-2017 period. Sampling in this study was conducted by purposive sampling technique, namely by determining certain criteria required by the writer in sampling, so that the samples obtained in my thesis were 12 companies from 41 populations of mining companies on the ISE for the 2014-2017 period. Data analysis techniques used in this study are descriptive statistics, classical assumption tests, hypothesis testing (t test and F test), and multipel linier regression tests. The result of t test in this study obtained a significant value of managerial ownership greater than the significant level that has been determined (0.113&gt; 0.05). Significant value of institutional ownership is greater than the significant level that has been determined (0.458&gt; 0.05). The significant value of the independent board of commissioners is smaller than the significant level that has been determined (0.020&gt; 0.05). The Board of Directors is greater than the significant level that has been determined (0.259&gt; 0.05). The results of F test in this study obtained significant value greater than the significant level that has been determined (0.143&gt; 0.05), this shows that managerial ownership, institutional ownership, independent board of directors, and board of directors have no effect on the company's stock returns in the sector mining on the ISE for the 2014-2017 period. Keyword: good corporate governance, stock return.</p> Christya Ayu Manse Copyright (c) 2019 Christya Ayu Manse http://ejournal.uki.ac.id/index.php/beuki/article/view/909 Thu, 14 Feb 2019 00:00:00 +0000 The IMPLEMENTATION OF ACCOUNTING POLICY OF FIXED ASSETS ACCORDING TO INDONESIAN FINANCIAL ACCOUNTING STANDARD NUMBER 16 AT PT. GT http://ejournal.uki.ac.id/index.php/beuki/article/view/910 <p>This final report is made to know the implementation of accounting policy of fixed assets according to Standar Akuntansi Keuangan Indonesia Nomor 16 at PT. GTI. Data collection techniques used were obsevation and interview. The method used in this observation is a descriptive method, comparing problems directly on the field with existing theory. Based on the results of research that has been done by the author. It can be concluded that the application of fixed asset accounting policy is guided by Standar Akuntansi Keuangan Indonesia Nomor 16. However, for fixed asset accounting still needs to be adjusted, especially in disposal of fixed asset for sale and determining depreciation method,as it has an effect on gross profit earned by the company over the economic life of fixed asset. Keywords : fixed asset, accounting policies, Standar Akuntansi Keuangan Indonesia Nomor 16.</p> Maria Advencia Kendy, Melinda Malau, Emma Tampubolon Copyright (c) 2019 Maria Advencia Kendy, Melinda Malau, Emma Tampubolon http://ejournal.uki.ac.id/index.php/beuki/article/view/910 Thu, 14 Feb 2019 06:59:29 +0000 HUBUNGAN PENGETAHUAN, PEMAHAMAN PERATURAN PAJAK, SANKSI PAJAK, KEMAUAN MEMBAYAR PAJAK TERHADAP TINGKAT KEPATUHAN WPOP (Studi Kasus di KPP Jakarta Matraman) http://ejournal.uki.ac.id/index.php/beuki/article/view/911 <p>The obyektive of this research was to determine the relationship of knowledge and understanding regulations of taxation, tax sanctions, and willingness to pay taxes with tax compliance at KPP Jakarta Matraman. Test used validity and reliability, test hypothesis using correlation of spearman, kruskal wallis, mann whitney.The results of the research through the Spearman approach show the significant relation between knowledge and understand of tax regulations (X1) with the level of taxpayer compliance (Y) of 0.643. It is also known significant relations between tax sanctions (X2) and tax compliance (Y) of 0.752. Furthermore, the significant relations between the willing pay taxes (X3) and the level of taxpayer compliance (Y) of 0.682. Based on the Kruskal Wallis test, it is known that X1, X2, X3 has significant effect on Y. Based on the Mann Whitney test, it is known that each variable X has significant effect on Y. Keyword : knowledge, understand of tax regulations, tax sanctions, willing pay taxes athe, level of taxpayer compliance.</p> Filomena Sinar Seriang Copyright (c) 2019 Filomena Sinar Seriang http://ejournal.uki.ac.id/index.php/beuki/article/view/911 Thu, 14 Feb 2019 07:06:40 +0000 TINJAUAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PPH PASAL 21 OLEH WAJIB PAJAK TERDAFTAR DAN PENERIMAANNYA PADA KPP PRATAMA JAKARTA PULOGADUNG http://ejournal.uki.ac.id/index.php/beuki/article/view/912 <p>Taxes are the largest source of state revenue. In financing government activities and state development .. one indicator of tax revenue is compliance in paying taxes and compliance in reporting taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. the higher the level of tax compliance the higher the rate of tax revenue. the purpose of this study is to (1) know the compliance level of taxpayer pph Article 21 for its reporting on Kpp pratama jakarta pulogadung period of 2015 and 2016 (2) to know the realization of income tax Article 21 on its target at KKP Pratama Jakarta pulogadung 2015 and 2016. Method used in this paper is the method of librarians where literature sources such as books of taxation literature, taxation laws, tax laws and using field study methods, make observations and data collection directly to the field. discussion results show that (1) level the compliance of reporting pph article 21 conducted by wp from kpp pratama jakarta pulogadung 2015 its compliance rate (79.40%) in 2016 to (83.49)% can be concluded taxpayer compliance level for reporting pph Article 21 of 2015 and year 2016 said (75% -84%) in obedient category. (2) the level of tax revenue in 2015 has not reached the target determined only reach (84.37%) while the year 2016 almost reached the target that is (92.65%) indicating that there is an increase every year Keywords: taxpayer, compliance reporting level, tax revenue pph article 21</p> Oktavitaria Sari, Frangky Yosua Sitorus, Posma Sariguna Johnson Kennedy Copyright (c) 2019 Oktavitaria Sari, Frangky Yosua Sitorus, Posma Sariguna Johnson Kennedy http://ejournal.uki.ac.id/index.php/beuki/article/view/912 Thu, 14 Feb 2019 00:00:00 +0000 ANALISIS LEVERAGE, FIRM SIZE, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP TARIF PAJAK EFEKTIF (Pada Perusahaan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017) http://ejournal.uki.ac.id/index.php/beuki/article/view/914 <p>The objectives in the research that have been studied are to: (1) find out whether there is influence of leverage (DAR) on the effective tax rate or not, (2) find out whether there is an influence of firm size (LN) on the effective tax rate or not, (3) find out whether there is an effect of the intensity of fixed assets on the effective tax rate or not, (4) knowing whether there is an effect of inventory intensity on the effective tax rate or not. The tests carried out were using the test: (1) Descriptive test, (2) classic assumption test that is normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, (3) hypothesis testing, that is using t statistic test with significant value &lt;0, 05 then Ho is rejected and H1 is accepted which means that the independent variable has an influence on the dependent variable, if the significant value&gt; 0.05, then Ho is accepted and H1 is rejected which means that the independent variable has no influence on the dependent variable involving four variables in the study with significant value 0.05. The conclusions taken are: (1) significant value for leverage variable (DAR) of 0.708&gt; 0.05, so that Ho is accepted and H1 is rejected, meaning that there is no influence of leverage (DAR) on the effective tax rate, (2) significant value for variable firm size (LN) amounting to 0.029 &lt;0.05 so that Ho2 is rejected and H12 is accepted, meaning that there is influence of firm size (LN) on the effective tax rate, (3) significant value for the variable of fixed asset intensity of 0.196&gt; 0.05 so that Ho3 is accepted and H13 is rejected, meaning no there is an effect of the intensity of fixed assets on the effective tax rate. (4) significant value for inventory intensity variable is 0.387&gt; 0.05 so HO4 is accepted and H14 is rejected, meaning that there is no effect of inventory intensity on the effective tax rate. Keyboar : Expected Return, Standar Deviation And Portfolio</p> Selestina Batmomolin Copyright (c) 2019 Selestina Batmomolin http://ejournal.uki.ac.id/index.php/beuki/article/view/914 Thu, 14 Feb 2019 00:00:00 +0000 EVALUASI PENYUSUNAN LAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN PENDIDIKAN XYZ http://ejournal.uki.ac.id/index.php/beuki/article/view/915 <p>ABSTRACT XYZ Education Foundation is a non-profit social organization that provides services in the form of elementary school to high school. The foundation's resources come from donations that managed for its operational activities. In order for the foundation's finances to be well managed and the services provided to be sustainable, the foundation prepares the financial statements to be used by the foundation's management and donors in assessing the performance of the foundation. The financial statements of non-profit organizations are set out in SFAS 45 on reporting of nonprofit entities, but in practice the XYZ Education Foundation applies SAK ETAP for the frame of its financial statements, although its implementation SAK ETAP cannot be used in the foundation's financial statements because the foundation is generally devoted to the community, so that the foundation has public accountability. The financial statement of education foundation has similar frame with the financial reporting of PSAK 45, but not all have been implemented by the foundation. The management of the foundation is the responsible party for the preparation and presentation of the financial statements so that management needs to rethink the accounting policies that should be used in the foundation's financial statements. Keyword: yayasan, laporan keuangan, Pernyataan Standar Akuntansi Keuangan.</p> Ruth Grace Aprilia, Salmon Sihombing, Suzanna Josephine L. Tobing Copyright (c) 2019 Ruth Grace Aprilia, Salmon Sihombing, Suzanna Josephine L. Tobing http://ejournal.uki.ac.id/index.php/beuki/article/view/915 Thu, 14 Feb 2019 07:38:53 +0000 THE INFLUENCE OF THE APPLICATION OF TOTAL QUALITY MANAGEMENT OF EMPLOYEE PRODUCTIVITY AGAINST GIANT EXTRA MEGA BEKASI http://ejournal.uki.ac.id/index.php/beuki/article/view/916 <p>Intense competition would demand the company to provide quality products to the consumer. But the attention the company is not limited to the quality of the resulting product, but also on aspects of the process, the human resources (HR) and the environment. Giant hypermarket is a retail company in Indonesia which is facing competition in retail business which rapidly, one way that's done to Giant hypermarket compete by implementing Total Quality Management (TQM), through the continuous improvement of product, labor, and the environment. TQM is a system achieve the objectives of the Organization, one of them an increase in employee productivity. Keywords : the application of total quality management, the influence of the application of total quality management, factors in influencing the success.</p> Octaviana Sarlinatua Samosir Samosir, Juaniva Sidharta Copyright (c) 2019 Octaviana Sarlinatua Samosir Samosir, Juaniva Sidharta http://ejournal.uki.ac.id/index.php/beuki/article/view/916 Thu, 14 Feb 2019 00:00:00 +0000 NORMATIVE STUDY OF SPATIAL POLICY COUNTRY BORDER AREA IN MALUKU PROVINCE THAT IS INDEPENDENT AND COMPETITIVE http://ejournal.uki.ac.id/index.php/beuki/article/view/917 <p>This paper aims to review the spatial policy country border area in Maluku Province, by conducting normative studies. We study various literature and regulations issued by the government. The main source of the Republic of Indonesia Presidential Regulation Number 33 of 2015 concerning Spatial Planning for State Border Areas in Maluku Province. National Strategic Activities Center (PKSN) and Priority Location (Lokpri) planning and development is expected to provide direction for the development of border areas in a comprehensive manner and become an input for the process of formulating border area development policies at the national, provincial and district levels so that is independent and competitive. Keywords: spatial policy country border, National Strategic Activities Center (PKSN), Priority Location (Lokpri), independent and competitive.</p> Posma Sariguna Johnson Kennedy, Suzanna Josephine L. Tobing, Rutman Lumbantoruan Copyright (c) 2019 Posma Sariguna Johnson Kennedy, Suzanna Josephine L. Tobing, Rutman Lumbantoruan SE., MM http://ejournal.uki.ac.id/index.php/beuki/article/view/917 Thu, 14 Feb 2019 00:00:00 +0000