This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test: budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research
Some previous studies also show different results (research gap) about the factors that influence the value of the company. This study is to find out how the influence of capital structure, capital expenditure, profitability and dividend policy on corporate value in Indonesian BUMN companies partially and simultaneously. The population in this study is Indonesian BUMN companies that went public during 2015 - 2018 with selected samples based on purposive sampling criteria. The results of this study indicate that capital structure has no effect on the value of Indonesian BUMN companies in the 2015-2018 period, while capital expenditure and dividend policy have a positive effect on firm value and profitability has a negative effect on firm value. This indicates the existence of investment opportunities that attract new investors so they will get high returns. Keywords: BUMN companies, capital structure, capital expenditure, company value, dividend policy, profitability.
Penelitian ini berjudul Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Kecerdasan Intelektual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Di Stie Putra Bangsa Kebumen. Metode penelitian yang digunakan adalah regresi linier berganda.
Hasil analisis yang telah dilakukan dapat membuktikan bahwa kecerdasan emosional berpengaruh signifikan terhadap pemahaman akuntansi. Hal ini bisa dilihat dari perolehan nilai signifikansi Variabel kecerdasan emosional (X1) terhadap variabel pemahaman akuntansi (Y) mempunyai nilai t hitung 2,683> t tabel1.990 dengan tingkat signifikan 0,009 < dari nilai ÃÂ± = 0,05, yang berarti kecerdasan emosional (X1) berpengaruh signifikan terhadap pemahaman akuntansi (Y).
Variabel kecerdasan spiritual (X2) terhadap variabel pemahaman akuntansi (Y) mempunyai nilai t hitung 1,510> t tabel1.990 dengan tingkat signifikan 0,135 lebih besar dari ÃÂ± = 0,05 yang berarti kecerdasan spiritual (X2) tidak berpengaruh signifikan terhadap pemahaman akuntansi (Y).
Variabel kecerdasan intelektual (X3) terhadap pemahaman akuntansi (Y) mempunyai nilai t hitung 1,477 > t tabel 1.990 dengan tingkat signifikan 0,143 lebih besar dari ÃÂ± = 0,05 yang berarti kecerdasan intelektual (X3) tidak berpengaruh signifikan terhadap pemahaman akuntansi (Y).
Variabel perilaku belajar (X4) terhadap variabel pemahaman akuntansi (Y) mempunyai nilai t hitung 2,259 > t tabel1.990 dengan tingkat signifikan 0,026 < dari nilai ÃÂ± = 0,05, yang berarti perilaku belajar (X4) berpengaruh signifikan terhadap pemahaman akuntansi (Y).
Berdasarkan analisis data yang telah dilakukan diperoleh nilai signifikansi sebesar 0,000 dan f hitung sebesar 21,430 sehingga dapat disimpulkan bahwa secara bersama-sama variabel kecerdasan emosional (X1), kecerdasan spiritual (X2), kecerdasan intelektual (X3) dan perilaku belajar (X4), berpengaruh secara signifikan terhadap variabel pemahaman akuntansi (Y).
Taxes serve to reduce inequalities among the population and thus demand substantial government expenditures for state financing which one of the sources is tax revenue. Butmany factors affect the high low tax revenue. This study aims to determine partially whether the GDP, inflation, the exchange rate of rupiah against US Dollar and labor have a positive effect on tax revenues and also to determine whether GRDP, inflation, the exchange rate of rupiah against US Dollar and labor in together have a positive effect on tax revenue. This study uses data realization of tax revenue, GDP data, inflation data, and employment data in the districts of Cilacap, Banyumas, Purbalingga, Kebumen, Purworejo as well as data on the Rupiah exchange rate against US Dollar. The results show that partially PDRB and labor positively affect the tax revenue while inflation and the exchange rate of rupiah against US Dollar have no positive effect on tax revenue. In together the variables PDRB, inflation, exchange rate and labor, significantly affect the variable tax revenue.
Keywords: tax revenue, GRDP, inflation, US Dollar exchange rate, labor
Determining the cost of production in this method the company produces a single product and product types are standard. There are two common methods used is the weighted average cost method and the method of fist in fist out (FIFO). In calculating the cost elements in the cost of production, there are several approaches that a full costing and variable costing. with the research conducted by the author should not apply a mark up percentage is too high, due to the higher mark up the higher the selling price targets. So that the product can not compete in the market because the price is too high.
Keywords: Cost of Production, Cost of Prosess and Product Selling Price
Kebumen Regency is an autonomous region. The purpose is to improve the welfare of otonomi daerah and service to the community, the development of democracy, justice, and equity as well as the maintenance of harmonious relations between central and regional and inter-regional. Kebumen still dependent on grants from the central and provincial levels for Kebumen still can not be independent. However Kebumen still increase Pendapatan Asli Daerah (PAD).
The object of this study was to Dinas Pendapatan Pengelolaan Keuangan and Aset Daerah (DPPKAD) Kebumen. The purpose of this study was to determine the contribution of Pajak Daerah and Retribusi Daerah on Pendapatan Asli Daerah (PAD). The data used in this research is quantitative data in the form of Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah Year 2013-2015. The analysis used in this study is an analysis of revenue contribution of Pajak Daerah and Retribusi Daerah of the original income.
The results showed the contribution of the Regional Pajak Daerah to Pendapatan Asli Daerah (PAD) in the year 2013 by 32%, in 2014 by 23%, in 2015 by 21%. Results Retribusi Daerah on Pendapatan Asli Daerah (PAD) in the year 2013 by 19%, in 2014 by 21%, in 2015 by 11%. In accordance with the criteria of the Pajak Daerah and Retribusi Daerah regions in Kebumen years 2013-2015 including the criteria have contributed greatly.
Keywords: Otonomi Daerah, Pemerintah Daerah, Pendapatan Asli Daerah, Pajak Daerah, Retribusi Daerah, Kontribusi.
One important aspect in improving the performance of the regional government is through local development planning policy and sustainable quality. BAPPEDA function and role as one of the local technical institute which is the task of supporting elements of regional heads, to carry three (3) obligatory functions that must be implemented, namely the affairs of spatial planning, development planning and statistical affairs. The government budget related to the process of determining the amount of the allocation of funds for each program and activity monetary terms in the use of funds belonging.
The purpose of this study was to determine the effectiveness and efficiency of budget execution of Kabupaten Kebumen Bappeda in 2011-2014 in terms of the absorption of the budget used by the Agency for implementing program/activities aimed Kabupaten Kebumen public.
The results showed that the effectiveness of budget execution Bappeda from 2011 until 2014 is said to be effective despite the volatile situation . Effectiveness of budget shows the percentage of 96.52 % , 94.87 % , 94.06 % , 95.88 % for 4 consecutive years . Direct expenditure budget for the programs also show the overall effective rate . Besides the efficient use of the budget in 2011 to 2014 is also said to be very efficient . Although there is a tendency in each year decreased the level of efficiency
Keywords: Effectiveness, Efficient, Budget.
This study aims to determine the level of EVA at PT. Telekomunikasi Indonesia Tbk in the period 2011-2013. In terms of financial statement analysis, the level of EVA (Economic Value Added) generated by PT. Telekomunikasi Indonesia Tbk experienced a ups and downs and produced a positive EVA (> 0) 386,452,233, this means that there was an additional value to the company. In 2012 EVA value increased from the previous year by 3.8% to 1,861,602,233. In 2013 EVA values decreased by 0.71% to 534,194,721
Corporate Social Responsibility(CSR) is no longer a voluntary action. It already has became an obligation.Moreover, for syaria monetary institution which bases it principals on, not only morality and ethics, but also religion and spirituality. The object of this research are: BMI bank of Indonesia, BIMB bank of Malaysia, ADIB bank of UEA, and Al Baraka bank of Bahraen. It based its data on 2013 –2014 annual report. The research uses content analysis to analyze the bank’s zakatand itsrelationto the degree of poverty alleviation. The results are: 1) BMI and BIMB banks did their social function in terms of people basic needs, while 2) ADIB and Al Baraka banks also did their role, in terms of recognition development and human resources development. Implementation of CSR for each bank and the state can be different according to the conditions, needand problems which faced by their people. CSR implementation could be relative because each state has a different focus, it could be some required activities for BMI and BIMB
The aim of the research is to present the development of behavioral accounting research related to the ethical individuals who manage information. The research is literature review from the results of of the research done by other researchers. The research result showed each individual in the execution of professional duties should consider the ethics of professions such as in the use of authority ownership, establish connections with politicians, character building manager, and in the preparation of the company's budget. Professional ethics is very important to be applied in order to support the implementation of behavioral accounting that may affect the smooth operation of the company both on the policy side or the other. Key Words : Accounting Behavioral, Professional ethics, Possession, Character