Dampak Quick Count Pilpres 2014 terhadap Harga Kurs Usd, Abnormal Return dan Aktivitas Volume Perdagangan Saham di Bei (Uji Kasus pada Saham yang Terdaftar dalam Kelompok Perusahaan Lq-45)

The Purpose of this research is to recognize and analyze the different rate of exchange USD rate averagely abnormal return and the volume activities of trade share (TVA) on the share of LQ-45 before and after the President Election 2014 from the second to sixteenth of July 2014. This research uses event study, where is done the observation against the USD share of circulation. Averagely abnormal return and averagely the volume of share trade for 5 days before and 5 days after the President Election 2014.The method in this research uses the secondary data that is gotten from Indonesia Bank, Stock Exchange Indonesia Board, and the Capital Market of Centra Data. Data is used in this research covered with the middle USD rate of exchange, the closing daily rate of exchange, share index LQ-45, the daily volume of share trade, and the number of turning share. Return expectations use the model that is in line with the market adjusted model. Meanwhile the samples that are used are the USD to the rate and the coming share into the table of LQ-45 in the Stock Exchange Indonesia Board.The result of research showed (1) Based on the different test statistic there is no significant difference before and after the President Election 2014 against the value of USD rate exchange averagely. (2) From the result of different test statistic averagely abnormal return share on periodic of President Election 2014. (3) While from the different test result averagely the volume of share trade (TVA) found the significant difference against the average volume of share trade (TVA) previously and after the President Election

Efektivitas dan Kontribusi Pajak Reklame terhadap Pendapatan Asli Daerah (PAD) di Dinas Pendapatan Daerah Kota Medan

Tujuan penelitian yaitu untuk mengetahui efekivitas penerimaan pajak reklame terhadap pendapan asli daerah kota Medan tahun 2013-2015 dan untuk mengetahui seberapa besar kontribusi pajak reklame terhadap Pendapatan Asli Daerah Kota Medan pada tahun 2013-2015. Penelitian menggunakan metode kualitatif yang bersifat deskriptif. Jenis dan sumber data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data dilakukan adalah teknik observasi, wawancara, dokementasi, dan pustaka. Teknik analisa data adalah merangkum data, penyajian data, menganalisa data, dan kesimpulan awal yang bersifat sementara. Dari hasil penelitian dapat disimpulkan tingkat efektivitas tahun 2013-2015 yang dicapai setiap tahun selalu menurun dan kurang dari 60%, yakni 33,76% untuk tahun 2013; 29,93% untuk tahun 2014; dan 18,38% untuk tahun 2015. Rata-rata efektivitas penerimaan pajak reklame terhadap PAD selama 3 tahun yaitu 26,69% atau dapat dikategorikan “tidak efektif”. Kontribusi pajak reklame terhadap Pendapatan Asli Daerah pada tahun 2013 sampai dengan tahun 2015 selalu menurun yaitu 2,64% pada tahun 2013, 2,01% pada tahun 2014, dan 1,45% pada tahun 2015. Rata-rata kontribusi pajak reklame terhadap PAD selama 3 tahun yaitu 2,01% atau dapat dikaegorikan “cukup baik”

Faktor-faktor yang Mempengaruhi Pertanggungjawaban Penataan Dana Desa di Desa Kecamatan Namorambe

This research discusses the capacity of village government, internal control systems, and disclosure of financial information on the responsibilities of managing village funds. This study is a brief study with a specific study design of 36 villages with a single sample of village authorities. The corrupted information is primary in nature. The art of this research is quantitative. The results of this study show that the village management capacity has a positive and significant value. On the other hand, village management capacity, internal control system and disclosure of financial information have a significant and significant impact on village fund management responsibilities