Ukuran Perusahaan Struktur Modal Dan Nilai Perusahaaan

The objective of this study is to find and to test the effect of firm size, capital structure, to firm value. The data for this study is secondary and taken in period of 2009 till 2011. The background of this study is based on inconsistency between fir size and capital structure to firm value. The study is using 22 listed companies in Indonesia Stock Exchange. This study is conducting path analysis for hypothesis testing. The result of analysis is showing that firm size is not affecting the capital structure. Because market consideration on entity is to see the performance of entity to empower their internal funding rather than its size. This study is showing the significance relationship between capital structure and firm value of manufacturer companies in Indonesia

The Influence of Budgeting Based on Performance on the Effectiveness of Financial Control and the Effectiveness of Performance Control at Tomohon City Government

Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activities with expected outputs and outcomes, including efficiency in achieving results from those outputs. The purpose of this study is to know the budgeting based on performance on the effectiveness of financial control and effectiveness of performance control. The object of this research was conducted at local government work unit (SKPD) of Tomohon local government using simple regression analysis to know influence of budgeting based on performance to effectiveness of financial control and effectiveness of performance control from 14 service in Tomohon city. The results of this study support a causal relationship between budgeting based on performance with the effectiveness of financial control and effectiveness of performance control. It can be used as a tool to achieve effectiveness in financial control

Ipteks Pelaksanaan Pemungutan Pajak Air Permukaan pada Cabang Pelayanan Pendapatan Daerah Wilayah Kabupaten Bandung Barat

The process of collecting surface water tax, hereinafter abbreviated as APER, must basically be carried out in accordance with the procedures stipulated under Regional Regulations. One from many types of local tax that included in Regional Original Income (PAD) is Surface Water Tax, which is one of the sources of finance for government and regional development to improve the welfare of the community. The procedure of collecting surface water tax is directly carried out at the Regional Revenue Service Branch (CPPD) of West Java Province, West Java Regency that is in cooperation with the One Stop Integrated Service and Capital Licensing Service (DPMPTSP) and Water Resources Management Agency (PSDA). In the implementation process, starting from the process of stipulating the Water Taking Permit (SIPPA) for new Taxpayers, registering and conducting data collection, submission, Water Acquisition Value (NPA) to Dispenda, Reporting and Regional Tax Return (SPPD), tax determination, provision tax, the distribution of the Regional Tax Assessment Letter (SKPD) to the Company for billing, and then the taxpayer makes a payment transaction. From the results of this study, the authors suggested that the Regional Revenue Service Unit of West Java Regency Padalarang, have to provide the direction and give counseling to the taxpayers both directly or indirectly to taxpayers who use and take surface water without causing damage for the environment

Analisis Penerapan PSAK No.30 (Revisi 2011) Atas Akuntansi Leasing Pada PT. Federal International Finance (Fif) Cabang Manado

PT. Federal International Finance (FIF) is a credit financing institution engaged in the business of credit financing. PT. FIF provides credit services to customers with expected profits derived from loan interest, so PT. FIF has a good amount of lease receivables. Therefore, any application of lease accounting in accordance with SFAS 30 (Revised 2011) on lease accounting. This study aims to determine the application of lease accounting PT. FIF. The research method used comparative descriptive method. The results showed the application of PT. FIF has been in accordance with the applicable standards. In recognition of finance lease PT. FIF has been in accordance with the applicable accounting standards for finance leases are recognized at fair value, net of transaction costs that occur. PT. FIF use leasing capital lease accounting model, can be seen from the provisions of the lease on the company\u27s letter, stating their option rights for the lease upon expiration of the lease, where the provisions of this falls in the existing criteria on capital lease. In the final days of capital lease rental payments, the option to lease the vehicle ownership. PT. FIF use leasing capital lease accounting model by the method of direct financing leases or direct financing method

Evaluasi Penyajian dan Pelaporan Beban Operasi pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara: Evaluation of Presentation and Reporting of Operating Expenses in the Regional Health Office of North Sulawesi Province

Abstrak: Laporan Operasional adalah laporan yang menyajikan informasi mengenai seluruh kegiatan operasional keuangan entitas pelaporan yang tercermin dalam pendapatan – Laporan Operasional (LO), beban dan surplus/defisit operasional dari suatu entitas pelaporan yang penyajiannya disandingkan dengan periode sebelumnya. Penelitian ini bertujuan untuk mengetahui pelaporan dan penyajian beban operasi berdasarkan Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif dengan tujuan untuk membuat deskripsi, gambaran atau lukisan secara sistematis, faktual dan akurat. Hasil penelitian ini Dinas Kesehatan Daerah Provinsi Sulawesi Utara selaku SKPD (Satuan Kerja Perangkat Daerah) telah melakukan pelaporan beban operasi dengan baik dan dilampirkan terperinci sesuai dengan Peraturan Menteri Dalam Negeri Nomor 64 tahun 2013 tentang Penerapan Standar Akuntansi Berbasis Akrual Pada Pemerintah Daerah. Penyajian Beban Operasi pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara secara keseluruhan mulai dari komponen: beban pegawai, beban barang dan jasa, beban bunga, beban subsidi, beban hibah, beban bantuan sosial, beban penyusutan dan amortisasi, beban penyisihan piutang dan beban lain-lain telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 Tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Pemerintah Daerah. Kata Kunci : Laporan Operasional, Beban Operasi, Peraturan Menteri dalam Negeri Nomor 64 tahun 2013.   Abstract : Operational Report is a report that presents information on all financial operational activities of the reporting entity which is reflected in the income - LO, expenses and operational surplus/deficit of a reporting entity whose presentation is juxtaposed with the previous period. This study aims to determine the reporting and presentation of operating expenses based on the Regulation of the Minister of Home Affairs Number 64 of 2013 at the Regional Health Office of North Sulawesi Province. The analytical method used in this study is descriptive method with the aim of making descriptions, drawings or drawings in a systematic, factual and accurate manner. The results of this research are the Regional Health Office of North Sulawesi Province as the SKPD (Regional Work Unit) that has properly reported operating expenses and is attached in detail in accordance with Minister of Home Affairs Regulation Number 64 of 2013 concerning Application of Accrual-Based Accounting Standards in Local Governments. Presentation of Operating Expenses at the Regional Health Office of North Sulawesi Province as a whole starting from the components: employee expenses, goods and services expenses, interest expenses, subsidy expenses, grant expenses, social assistance expenses, depreciation and amortization expenses, allowance for accounts receivable and other expenses complies with the Regulation of the Minister of Home Affairs Number 64 of 2013 concerning Application of Accrual-Based Government Accounting Standards in Regional Governments. Keywords : Operational Reports, Operating Expenses, Regulation of the Minister of Home Affairs Number 64 of 2013

Evaluasi Penerapan PSAP NO. 07 Tentang Akuntansi Aset Tetap Pada Dinas Perindustrian Dan Perdagangan Daerah Provinsi Sulawesi Utara: Indonesia

Abstrak:. Penelitian ini ditujukan untuk mengetahui untuk pengakuan, pengukuran dan pelaporan akuntansi aset tetap pada Dinas Perindustrian dan Perdagangan Daerah Sulawesi Utara telah dilaksanakan sesuai dengan PSAP No. 07. Metode penelitian yang digunakan yaitu metode deskriptif kualitatif dengan metode pengumpulan data yaitu melalui wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa pengelolaan aset tetap oleh Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara khususnya untuk tahapan pengakuan dan pengukuran aset tetap sudah sesuai dengan PSAP 07. Sedangkan dalam hal pengungkapan asset tetap masih kurang dalam cara perhitungan untuk nilai dari penyusunan namun, secara keseluruhan Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara telah melaksanakan pengelolaan aset tetap khususnya untuk pengungkapan sesuai dengan PSAP 07

Pengaruh Penerapan Anggaran Berbasis Kinerja terhadap Kinerja Skpd Pemerintah di Kabupaten Kepulauan Sangihe

Budget is needed to reveal what it will doin the future. Budgets are usually only focused for a certain period or a period of 1year. With a good budget, can be easily obtained information in decision-making. Therefore, it is necessary to havean effective budget allocation to balance the various demands in achieving the desired objectives.The objectives of this research was todetermine the effect of the application of performance-based budgeting to performance work unit in the islands of Sangihe regency government. The research was done by conducting a survey to the Echelon II and Echelon III and data collection is done by distributing questionnaires to 60 respondents.The analytical method used is simple line arregression analysis, and hypothesis testing is used for testing statisticalt-test. With the help of a computer software program SPSS Version 2.0 for windows. Simple line arregression analysis results obtaine dequation Y=5,134+0.748X. coefficient for variable X ( Performance-based budgeting) ) is equal to the positive ( 0.748) , this means that the variable performance-based budgeting or direct positive effecton the variable Y ( Performance on education ) . The contribution of performance-based budgeting to the rise and fall of variation of performance variables on education goverment in Sangihe regency indicated by the coefficient of determination of 57.3% while the remaining 43.7% is explained by other factors not examined in this study include reporting information system finance

Pengaruh Kompetensi, Independensi, dan Etika terhadap Kualitas Auditor pada Aparat Inspektorat dalam Pengawasan Pengelolaan Keuangan Daerah Kota Bitung

The increasing demands of the community for clean governance, fair, transparent, andaccountable should be taken seriously and systematically. All levels of state officials, both at the level of the executive, legislative, and judicial branches must have a shared commitment to uphold good governance and clean government. The study was conducted in the supervision of Government Internal City officials in this regard Inspectorate Bitung in Bitung City. In the present study investigated the influence of competence, independence and ethics for auditors in monitoring the quality of financial management. The purpose of research is to determine how much influence the competence, independence, and ethics to the quality of the personnel inspectorate auditors in financial management oversight Bitung City.Data analysis methods used are descriptive statistics, the classical assumption test, test correlation coefficient, coefficient of determination t est, hypothesis testing ( test f and t test ) . to complete the overall data analysis used SPSS software version 20. The results showed the equation Y = 6.882 -0.019 + 0.437 X1 0.300 X2 + X3. Of multiple linear regression equation shows a constant value of 6.882 gives the sense that if competence ( X1) , independence ( X2 ) , and ethics ( X3 ) constant perceived or equal to zero ( 0 ) , then the magnitude of the variable quality of the auditor on the apparatus inspectorate ( Y ) amounted to 6.882. Correlation coefficient obtained for the coefficient of determination of 0.700 and 0.490, while the remaining 51% of other variables not examined in this study. Results of hypothesis testing ( test f ) indicates the level of significance is less than 0.05 is 0.000 thus, the study received HA4 hypothesis, and hypothesis testing ( t test ) showed for the variable ( X1 ) = 0.864 competence as such, this study rejected Ha1 hypothesis which states that competency variable does not affect the quality of the auditors, it can be seen from a greater significance level of 0.05 is 0.864. These results contrast with previous research that states that affect the quality of the auditor's competence. This is due to the lack of training in research or no education system appropriate competency and followed by the Inspectorate in the auditor oversight of financial management in the city of Bitung, ( X2) = 0.05 ie 0.001 independence as such, this study received a hypothesis Ha2, and ( X3 ) = 0.05 ie 0.008 ethics as such, this study received Ha3 hypothesis