Economic Theory Commons^™

Mekanisme Pengkreditan Pajak Pertambahan Nilai Atas Faktur Pajak Masukan Manual, Hadining Kusumastuti, Era Novia Putri

Jurnal Administrasi Bisnis Terapan

This research aims to discusses the mechanism of crediting of Input Tax on Manual Tax Invoice by Taxable Enterprise who have used e-Faktur according to Fiskus and response from PT XYZ on SP2DK issued by Fiskus and Crediting Input Tax system according to the prevailing taxation regulation. The results of the analysis can be concluded that according to Fiskus on Manual Tax Invoice cannot be Tax Credit on e-Faktur, while PT XYZ has responded that the transaction opponents has not yet required to issued Electronic Tax Invoice and according to the prevailing taxation regulation, as long as the Tax Invoice …

Analisis Tingkat Kesadaran Mahasiswa Terhadap Pentingnya Sertifikasi Profesi, Mila Viendyasari, Wahyu Nofiantoro

Jurnal Administrasi Bisnis Terapan

The long-term goal of this research is to be useful for stakeholders at the University of Indonesia and assist The University of Indonesia Professional Certification Intitute. The first target is specifically for the research to be an input for Certification Bofies and University of Indonesian lecturers to always improve socialization regarding the importance of Professional Certification. Secondly, so that students are more aware of the importance of professional certification. This study used descriptive analysis method which aims to provide an overview of an object of research under study through collected samples or data and make generally accepted conclution. The sample …

Perhitungan Cadangan Premi Asuransi Jiwa Dengan Metode Gross Premium Valuation (Gpv), Yulial Hikmah, Halimah Hakeem Khuzaimah

Jurnal Administrasi Bisnis Terapan

Life and general insurance companies must meet the financial health level requirements contained in the Financial Services Authority Regulation Number 71 of 2016, namely sovability, technical reserves, investment adequacy, equity, guarantee funds, and other provisions relating to financial health. The Gross Premium Evaluation (GPV) method is one way to calculate premium reserves. The purpose of this study is to provide information on the mechanism of calculating life insurance premiums using the Gross Premium Valuation (GPV) method using the Indonesian Mortality Table and Corporate Modified Mortality Table. From these results, it is found that the more ideal premium reserves are premium …

Mekanisme Penghitungan Kembali Pajak Masukan Bagi Pengusaha Kena Pajak Yang Melakukan Penyerahan Terutang Dan Dibebaskan Dari Pajak Pertambahan Nilai, Hadining Kusumastuti, Dinda Alisya Putri

Jurnal Administrasi Bisnis Terapan

The Mechanism of Recalculation of Input Tax conducted by PT X and the Tax Office and the appropriateness of the Input Response Mechanism in accordance with the applicable regulations, namely Regulation of the Minister of Finance of the Republic of Indonesia No. 135 / PMK.011 / 2014 on Guidelines for Counting Income Tax Crediting for Taxable Entrepreneurs Submitting Unpaid Taxes and Submissions. Data collection techniques used in the preparation of this final assignment is using Library Studies and Field Research. Through the analysis that has been done can be deduced that in terms of the regulation applicable mechanism of Input …

Implementasi Tanggung Jawab Pialang Asuransi Dalam Penyelesaian Klaim, Karin Amelia Safitri, Zefanya Oscar Mahaputra

Jurnal Administrasi Bisnis Terapan

Implementation Of Liability Of Insurance Manufacturers In Completion Of Claim. The responsibility of insurance brokers is very important in providing an appropriate solution in identifying the risks that exist on the insured. As representatives of the insured, the responsibility of insurance brokers as representatives of the insured party is entitled to act in liaison between the insured party and the insurance company. This study aims to describe the responsibility of insurance brokers related to Law No.40 of 2014 on how to solve customer problems. The method used is qualitative method, to know the clear picture about the problems studied. Data …

Kolaborasi Antara Universitas, Industri Dan Pemerintah Dalam Meningkatkan Inovasi Dan Kesejahteraan Masyarakat: Konsep, Implementasi Dan Tantangan, Basuki M. Mukhlish

Jurnal Administrasi Bisnis Terapan

In the study of inter-organizational relationships, there is a tendency to look at relationships between two organizations (dyadic), and social networks are considered to be a combination of a number of dyadic relationships. There are often third parties who play a role in influencing the relationship between the two organizations, so the relationship becomes triadic. The third party referred to here is a relationship counselor who has a go-between role to safeguard, cultivate and develop social capital, help, adjust and resolve relationships between the two parties. One of the institutions that have a third role are innovation centers that have …

Proses Akuisisi Koleksi Buku Di Perpustakaan Bank Indonesia, Niko Grataridarga, Radityo Kusumo Santoso, Alif Rizky Ramadhani

Jurnal Administrasi Bisnis Terapan

This study discusses the collection acquisition of books in the library of Bank Indonesia to see the course of the process. Acquisition process used various methods such as collection purchases, grants or gifts, information resource sharing, and independent publications. This research method used qualitative method with case study at Bank Indonesia Library where they have Collection Development Division. Data collection is done by way of observation participation, interview, and documents observation. The results that can be reviewed are acquisition processes at Bank Indonesia including purchasing activities and independent publications of the parent organization. The conclusion is that Bank Indonesia Libraries …

Penyelesaian Piutang Negara Pada Perusahaan Bumn: Sebuah Peran Penting Kementerian Keuangan Republik Indonesia, Vindaniar Yuristamanda Putri, Vionika Apriliasta Ginting

Jurnal Administrasi Bisnis Terapan

The purpose of this paper is to describe the role of The Ministry of Finance of the Republic of Indonesia in the settlement process of state receivable which sourced from RDI (Investment Fund Account) on State Owned Enterprises (case study of PT.X). This research uses qualitative and quantitative method with a descriptive approach to answer the research questions. Investment in SOE company (PT.X) has some issues regarding of repayment by the company. This needs to be resolved by the Ministry of Finance through Directorate of Investment Management System. The settlement process of state receivables are regulated in PMK No.13/PMK.05/2016 by …

Efektivitas Program Pelatihan Program Pengendalian Infeksi (Ppi) Melalui Evaluasi Pre Test Dan Pos Test Di Bagian Diklat Rumah Sakit Pusat Otak Nasional (Rsp Pon), Nur Fadilah Dewi, Yulial Hikmah

Jurnal Administrasi Bisnis Terapan

Education and Training National Brain Center Hospital is the part that takes care of all matters related to education and training of hospital staff. One type of training is held, namely the Training of Prevention and Control of Infection. Prevention and Control of Infection training is a systematic and planned effort to control the spread of hospital infections. This study aims to determine the effectiveness of infection control program training to employees of National Brain Center Hospital by using pre-test method before training and post-test after training. Research subjects amounted to 30 participants. This research is a quantitative research by …

Analisis Implementasi Se No.26/Pj/2015 Tentang Penegasan Penggunaan Nomor Seri Faktur Pajak Dan Tata Cara Pembuatan Faktur Pajak Ditinjau Dari Asas Ease Of Administration (Studi Kasus Pt Mi), Elsie Sylviana Kasim, Poppy Viendya

Jurnal Administrasi Bisnis Terapan

This study discusses the implementation analysis of SE No. 26 / PJ / 2015 on the affirmation of the use of the Tax Invoice number and the procedure for making the Tax Invoice from the principle of ease of administration (case study of PT MI). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows SE implementation No. 26 / PJ/ 2015 does not provide certainty to the Taxpayer, not efficient because the Taxpayer is required to pay a fine, not convenience …

Are Prize-Linked Savings Accounts The Solution To Arkansas' Savings Problem?, Mckenzie Wages

Accounting Undergraduate Honors Theses

This research finds that access to prize-linked savings could improve the financial security of Arkansans. Prize-linked savings (PLS) accounts are nontraditional savings products that offer depositors the chance to win cash prizes instead of a typical interest rate return. Given the low median incomes, high liquid asset poverty rates, and high levels of underbanked and undereducated individuals in Arkansas, there is a need for an innovative savings solution like PLS in the state. PLS accounts capitalize on individuals’ propensity for lottery-like risk-taking to inspire the productive behavior of personal saving. A wide range of individuals, especially those who could stand …

Who Reacts To Income Tax Rate Changes? The Relationship Between Income Taxes And The Motivation To Work: The Case Of Azerbaijan, Orkhan Nadirov, Bruce Dehning, Khatai Aliyev, Minura Iskandarova

Accounting Faculty Articles and Research

This research investigates the effects of income taxation on the motivation to work by employing a survey method for the Azerbaijan population. The two research questions of interest are, if subjects consider income taxes when deciding how many hours to work and how subjects would react to a hypothetical 5% income tax rate increase. Also examined are the responses to these questions between subjects with different socio-economic characteristics. Examining cross-sectional data of 326 respondents reveals that income taxes do not influence Azerbaijan labour market participants’ motivation to work, regardless of their socio-economic characteristics. Empirical results indicate that reactions to hypothetical …

Words Worth Price And Value, Tom Dunne

Articles

TOM DUNNE explains the terms used in relation to the valuation of property, and the need for common understanding among all parties using those terms. -

Human Economic Choice As Costly Information Processing, John Dickhaut, Vernon L. Smith, Baohua Xin, Aldo Rustichini

Accounting Faculty Articles and Research

We develop and test a model that provides a unified account of the neural processes underlying behavior in a classical economic choice task. The model describes in a stylized way brain processes engaged in evaluating information provided by the experimental stimuli, and produces a consistent account of several important features of the decision process in different environments: e.g., when the probability is specified or not (ambiguous choices). These features include the choices made, the time to decide, the error rate in choice, and the patterns of neural activation. The model predicts that the further two stimuli are from each other …

The "Play-Out" Effect And Preference Reversals: Evidence For Noisy Maximization, Joyce E. Berg, John Dickhaut, Thomas A. Rietz

Accounting Faculty Articles and Research

In this paper, we document a "play-out" effect in preference reversal experiments. We compare data where preferences are elicited using (1) purely hypothetical gambles, (2) played-out, but unpaid gambles and (3) played-out gambles with truth-revealing monetary payments. We ask whether a model of stable preferences with random errors (e.g., expected utility with errors) can explain the data. The model is strongly rejected in data collected using purely hypothetical gambles. However, simply playing-out the gambles, even in the absence of payments, shifts the data pattern so that noisy maximization is no longer rejected. Inducing risk preferences using a lottery procedure, using …

Pay And Performance: Among 100 Best U.S. Companies To Work For, Omair Mahmood Faisal

Undergraduate Theses and Capstone Projects

In the 21st century, world is becoming a global village and with increased competition businesses are always looking for regions with the lowest possible production costs. Appropriate compensation of U.S. employees working for major U.S. corporations is a hotly debated topic in political circles. This research focuses on the top 100 companies designated as “the best companies to work for” by Fortune Magazine for the year 2006. Performance of these companies, as measured by their return on equity, return on assets, revenue growth and earnings growth along with their profit margin is used to determine the impact on them as …

An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson

Doctoral Dissertations

This study investigates the premise that certain types of negative information are associated with auditor switches. A data set of 305 auditor switches from 1976 to 1994, extracted from the Compustat data base (limited subscription), was analyzed using tests of proportions and nonparametric sign tests. The data set consists of negative information extracted from the switching companies' income statements (i.e., net losses or extraordinary items) or calculated from the items extracted (i.e., net income adjusted to reverse the effect of extraordinary items).

The initial results, based on tests which assumed random movement of net income, did not support the notion …

A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell

Honors Theses

According to William J. Casey, the past Chairman of the Securities and Exchange Commission, and recently appointed Under Secretary of State and Economic Affairs, forecasting should be the first and most important priority of all areas of management and public accounting. Only large institutional investment corporations have had access to such "useful" information when needed. Consequently, large investors are able to make more objective and intelligent investment decisions. A recent study determined that few investment corporations veritably have access to pertinent internal forecasting models. In fact, when interviewed, many executives claimed that even if they could procure such information, they …