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AKUNTANSI PERPAJAKAN DALAM PENGGABUNGAN USAHA (Studi Kasus Pada Perusahaan Listed di BEI) Hendrian, Hendrian; Muktiyanto, Ali
Jurnal Organisasi dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

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Abstract

In accounting, there are two methods used in recording business combinations i.e purchase and pooling of interest method. Purchase method has ameasurable indication with the withdrawal of cash beside the cost of business combination and stock issuance costs incurred by the company buyer. In addition to that, there will be changes of ownership. The assets acquired by a business entity are recorded and recognized at market value. As a consequence, the excess of fixed assets will be recorded as goodwill. Meanwhile if the business combination uses the pooling of interest method, then the amount of assets, debts and rights of shareholders that are reported by the affiliated companies will be recognized in accordance with its book value. APB No.16 notes that there are 12 requirements that must be met when using pooling of interest method. If it does not meet any of these requirements then the combined companies must use the purchase method. There is no goodwill in pooling interest method. It means that in the merger process there is no obligation to pay taxes since it based on book value and no goodwill.
ANALISIS KOMPARASI ANTARA PENGGUNA SISTEM REGISTRASI WEB-BASED DAN NONWEB-BASED DALAM PENERIMAAN INOVASI TEKNOLOGI INFORMASI Nalurita, Nuhoni; Hendrian, Hendrian
Jurnal Organisasi dan Manajemen Vol 3 No 1 (2007)
Publisher : LPPM Universitas Terbuka

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Abstract

This research investigated the behavioral differences between web-based registration system’s users and manual registration system’s users. There are several difference characteristics of each user, for instance; Personal Innovativeness in the domain of Information Technology (PIIT), attitude, usefulness, ease of use, subjective norm, behavioral control, facilitating condition, and self efficacy. The samples of this research are university students in Yogyakarta. The result of this research shows that web-based registration system’s users has higher PIIT, higher positive attitude, higher subjective norm, higher behavioral control, higher facilitating condition, and higher self efficacy than manual registration system’s user. There’s no difference between manual registration system’s users and web-based registration system’s users for the usefulness perception and ease of use  
The Analysis of Pandanus Relationship of Purwodadi Botanical Garden Collections Based on Morphological Character and Molecular Marker (trnL and trnL-F) Rachma, Risca Adiyani; Hendrian, Hendrian; Azrianingsih, Rodiyati
Research Journal of Life Science Vol 4, No 2 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.933 KB) | DOI: 10.21776/ub.rjls.2017.004.02.6

Abstract

The morphological characteristics of plant vegetative organ has the potential to be the defining factor of pandanus family collection at Purwodadi Botanical Garden (PBG). However, the information is not enough to confirm the identity of pandanus at the type-level. This problem happened at the collection of PBG. It is an urgent issue considering PBG as one of the most important ex-situ plant conservation institute that also has function as a study source for plant taxonomy science in Indonesia. Therefore, the use of molecular technology analysis using molecular marker (primer) is incredibly important to identify the member of pandanus family by identifying its family relationship pattern. This information was expected to give a clarity about the identity of Pandanus family at PBG which will support further research and activity for pandanus conservation. The plant sample includes 16 specimens of pandanus with one member of the family from Freycinetia as the outgroup. Morphological analysis of the 50 characteristics of vegetative organs (leaf, stem, and root) was conducted. Molecular analysis of DNA using primer of trnL and trnL-F. The data sequence as a result of the analysis was then tested using homology test with BLAST. All of the DNA sequence was paralleled using Clustal W analysis, the tree construction relationship was analysed using Maximum Parsimony (MP) method with MEGA 6.0 program. The results of morphological studies showed the character vegetative that is the position of the spines on the leaves, the shape of apex leaf and the condition of the root surface above the soil. Molecularly, appears 1 new genera that has not been previously identified by PBG researcher is Benstonea.
AKUNTANSI PERPAJAKAN DALAM PENGGABUNGAN USAHA (Studi Kasus Pada Perusahaan Listed Di BEI) Hendrian, Hendrian; Muktiyanto, Ali
Jurnal Organisasi Dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.451 KB)

Abstract

In accounting, there are two methods used in recording business combinations i.e purchase and pooling of interest method. Purchase method has ameasurable indication with the withdrawal of cash beside the cost of business combination and stock issuance costs incurred by the company buyer. In addition to that, there will be changes of ownership. The assets acquired by a business entity are recorded and recognized at market value. As a consequence, the excess of fixed assets will be recorded as goodwill. Meanwhile if the business combination uses the pooling of interest method, then the amount of assets, debts and rights of shareholders that are reported by the affiliated companies will be recognized in accordance with its book value. APB No.16 notes that there are 12 requirements that must be met when using pooling of interest method. If it does not meet any of these requirements then the combined companies must use the purchase method. There is no goodwill in pooling interest method. It means that in the merger process there is no obligation to pay taxes since it based on book value and no goodwill.