ANALISIS INTERNAL AUDIT DAN KINERJA PERUSAHAAN TERHADAP HARGA SAHAM PADA PT.GARUDA INDONESIA Tbk.
Accounting Cycle Journal, 2020-02-01
This study aims to determine the effect of internal audit variables and the performance of the company to the stock price. Methods in this study is descriptive qualitative, the type of research conducted is explanatory research, This research analyze and compare between one variable consisting each â sub variable with other variables. Internal Audit Variabel is measured through GCG Component measurement is Board of Commissioners and Board of Directors. Company Performance variable is measured through components contained in the financial statements of current assets, non-current assets, short-term debt, long-term debt, comprehensive profit(loss), operating income, operating expenses and other components. Test result obtained that the internal audit has a negative effect against the stock price, the performance of the company with several sub variables is inversely proportional to and affect the stock price.
ANALISIS PEMBERIAN PUBLIC SERVICE OBLIGATION (PSO) PADA PT TRANSPORTASI JAKARTA PERIODE 2015-2017
Accounting Cycle Journal, 2020-02-01
The aims of this research is to empirically testing the mecanism of subsidy distribution from Governor Jakarta to PT Transportasi Jakarta. This research using samples of 36 monthly report related to passengers records, Public Service Obligation (PSO), and ticket revenue of PT Transportasi Jakarta with using statistic descriptive method. The total passengers measured by the total of paid-ticket and free-ticket sold during each period. Public Service Obligation (PSO) measured by the amount given by the Governor Jakarta to PT Transportasi Jakarta, and ticket revenue measured by the total paid-ticket sold during each period. Empirical result show that the distribution of subsidy affected by the total of passengers, production cost, and paid-ticket revenue. Limitation of this research lies on the less information obtained related to separation of paid-ticket and free-ticket in transjakarta. This research using PT Transportasi Jakarta as one of regional business unit in Jakarta.
ANALISIS ALOKASI BIAYA BERSAMA PADA PT SANDIMAS KATUSA KERAMIKA INDUSTRIES PERIODE BULAN JANUARI 2018
Accounting Cycle Journal, 2020-02-01
This research aims to analyze the method of joint costs allocation which used by PT Sandimas Katusa Keramika Industrues for determining the cost of production (cost of goods manufactured) and compare with others methods joint costs allocation. Find the most the effective method to achieved Companyâs goals. Obtain maximum gross margin is one of Companyâs goal. Through this study , management especially cost accountant must be choose the best method for used. This research used descriptive quantitative analysis method. The result of this research is conclude that by using the NRV method, joint costs can be allocated effectively to each product produced in view of the gross margin generated. Limitations in this study are the research period used only 1 months of observation, there is January 2018 and the data used is secondary data which may have errors in entering data in the form of numbers.
ANALISIS FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK Studi di Wilayah KPP Pratama Grogol Petamburan, Jakarta Barat
Accounting Cycle Journal, 2020-02-01
This study aims to analyze the influence of tax awareness, taxpayerâs perceptions over the tax systemâs effectiveness, the tax apparatusâ service, and the technological advance towards the taxpayerâs compliance in the work area of tax service office (KPP) Pratama Grogol Petamburan, West Jakarta. The data processed in the research was using the primary data of the questionnaires spread in the work area of the KPP and the secondary data provided from the KPP Pratama Grogol Petamburan. The population of the research is 117,970 taxpayers which are registered in the KPP while the sample is 100 taxpayers chosen with convenience sampling. The data was collected using the questionnaires method and was analyzed using the multiple regression analysis with the help of SPSS 24. The empirical result of the study shows that there is a positive and significant influence of the taxpayerâs perception over the tax systemâs effectiveness towards the tax compliance partially. The other three variables; tax awareness, tax apparatusâ service and technological advance; partially doesnât show any significant influence towards the taxpayerâs compliance. However, simultaneously all independent variables have significant and positive influence to the taxpayerâs compliance.
KEBUTUHAN TAMAN VERTIKAL BERDASARKAN PENYEDIAAN OKSIGEN MANDIRI PENGHUNI RUMAH TINGGAL
Podomoro University, 2020-07-15
Taman vertikal pada bangunan rumah tinggal merupakan suatu bentuk solusi design Arsitektur yang menjawab kebutuhan penghuni rumah tinggal atas pemenuhan tersedianya tanaman sebagai penghasil Oksigen disamping taman horizontal. Melalui penelitan ini, kedepannya penghuni rumah tinggal diharapkan untuk turut serta dalam penyediaan Oksigen secara mandiri. Rumusan perhitungan kebutuhan Oksigen, secara khusus disesuaikan terhadap faktor geografis lahan. Simulasi dilakukan dengan dasar peraturan dan kebijakan Ruang Terbuka Hijau (RTH) privat serta ketentuan Koefisien Dasar Hijau (KDH) pada Rencana Detail Tata Ruang (RDTR) khususnya di DKI Jakarta. Faktor-faktor yang mempengaruhi luas taman vertikal pada rumah tinggal antara lain; luas lahan,ketentuan Koefisien Dasar Hijau (KDH) pada lahan, jumlah penghuni rumah tinggal serta jumlah dan jenis kendaraan bermotor yang mendukung aktivitas penghuni rumah tinggal. Hasil akhir penelitianadalah rujukan tetapan Koefisien Taman Vertikal (KTV) pada lahan rumah tinggal.
IMPROVING ENERGY EFFICIENCY IN INDONESIAN BUILT ENVIRONMENT: A NEED FOR LEGAL ADJUSTMENTS
Podomoro University, 2020-07-15
This article analyses the recent green building movement in Indonesia, particularly energy efficiency as a key aspect of green building. Aspects of the application of energy efficiency and its related regulations in the Indonesian built environment are identified and discussed. It also examines legal loopholes of several regulations on energy conservation in relation to encouraging the development of green buildings in Indonesia. Using Australiaâs experiences in developing its green buildings, this article compares and contrasts the two countriesâ approaches to supporting green building constructions and their efforts to minimise energy use in buildings. Australiaâs practices in green building constructions are probably useful for Indonesia to draw lessons and inspirations for adjusting its present regulations on green building and energy efficiency.
KEBUTUHAN TAMAN VERTIKAL BERDASARKAN PENYEDIAAN OKSIGEN MANDIRI PENGHUNI RUMAH TINGGAL
Podomoro University, 2020-07-15
Taman vertikal pada bangunan rumah tinggal merupakan suatu bentuk solusi design Arsitektur yang menjawab kebutuhan penghuni rumah tinggal atas pemenuhan tersedianya tanaman sebagai penghasil Oksigen disamping taman horizontal. Melalui penelitan ini, kedepannya penghuni rumah tinggal diharapkan untuk turut serta dalam penyediaan Oksigen secara mandiri. Rumusan perhitungan kebutuhan Oksigen, secara khusus disesuaikan terhadap faktor geografis lahan. Simulasi dilakukan dengan dasar peraturan dan kebijakan Ruang Terbuka Hijau (RTH) privat serta ketentuan Koefisien Dasar Hijau (KDH) pada Rencana Detail Tata Ruang (RDTR) khususnya di DKI Jakarta. Faktor-faktor yang mempengaruhi luas taman vertikal pada rumah tinggal antara lain; luas lahan,ketentuan Koefisien Dasar Hijau (KDH) pada lahan, jumlah penghuni rumah tinggal serta jumlah dan jenis kendaraan bermotor yang mendukung aktivitas penghuni rumah tinggal. Hasil akhir penelitianadalah rujukan tetapan Koefisien Taman Vertikal (KTV) pada lahan rumah tinggal.
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