Claim Missing Document
Check
Articles

Found 13 Documents
Search

PERKEMBANGAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA TEGAL Ragilia Dessy Puspitasari, 09.05.52.0033; ., Maryono
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine how much progress, effectiveness and contribution of local taxes and local retribution to local own revenues. Population and sample from the tasted is tegal city. This test use realist local own revenues, realist local taxes, and realist local retribusion from 2009-2012. The data’s get from Dinas Pendapatan Keuangan Aset Daerah (DPKAD) Tegal City. Analysis from inflate to be found autenthic area Tegal City from 2009-2012 to reach for 33.62 percent. Inflate of tax area Tegal City from 2009-2012 to reach for 40.03 percent, inflate of retribution area Tegal City from 2009-2012 to reach for 40.48 percent. Efectivity to local own revenues Tegal City from 2009-2012 to reach for 110.95 percent. Efectivity local taxes Tegal city 2009-2012 for 116.46 percent. Efectivity local retribution area Tegal city 2009-2012 to reach for 110.95 percen. Acceptance contribusion local tax to local own revenues Tegal city 2009-2012 compeletely high 18.67 percent. Acceptance contribution retribution to local own revenues Tegal city 2009-2012 to reach for 12.26 percen. To step on achieve total local own revenues and flow achieve local government Tegal city have to do to collect tax area kind and retribution area according to UU No. 28 year 2099 with fixed area rules as basic to rule to collect. Keywords: Local Own Revenues, Local Tax, Local Retribution
Strategi Kebijakan Pembangunan Aplikasi Penyampaian Informasi Perkuliahan Berbasis Sms Gateway Pada Sekolah Tinggi Keguruan Dan Ilmu Pendidikan (Stkip Pgri Pacitan) Setiawan, Budi; ., Maryono; ., Sukadi; Purnama, Bambang Eka
Speed - Indonesian Journal on Computer Science 2014: IJCSS - Accepted Paper
Publisher : Fakultas Teknologi Informatika Universitas Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (27.887 KB)

Abstract

Abstract: IN STKIP PGRI PACITAN still in the process of lecture information on paste on the notice board. To be able to view information lecturing students sometimes make a long queue waiting to get that information. To facilitate students in getting the campus information system invented sms based information that can be accessed from anywhere 24 hours. This system aims to produce application-Based Information Systems course and SMS Gateway Makes it easy for students to view course information. The method used in this research are methods Library, observations, interviews, data analysis, system design, programming, testing and implementation program. Hasil dari penelitian ini adalah Dengan adanya sistem informasi berbasis SMS Gateway  ini pihak BAAK STKIP PGRI PACITAN lebih mudah dalam penyampaian informasi kepada mahasiswa. Berdasarkan pendapat dari 30 responden dengan berbagai pertanyaan yang meliputi kualitas sistem berbasis sms, kemampuan sistem demi membantu mendapatkan informasi, tingkat kemudahan dan kecepatan proses Sistem Informasi berbasis sms gateway dihasilkan bahwa rata-rata 85% – 90% responden sangat appreciate terhadap Sistem Informasi Berbasis SMS Gateway. Keyword / Key word: Information Systems, SMS gateway, STKIP PGRI PACITAN
Media Informasi Interaktif Wisata Budaya Kabupaten Pacitan Berbasis Multimedia: Studi Kasus Upacara Adat Unggulan Kecamatan Sandy, Welly Marizka; ., Maryono; Yulianto, Lies
Speed - Indonesian Journal on Computer Science 2014: IJCSS - Accepted Paper
Publisher : Fakultas Teknologi Informatika Universitas Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (27.887 KB)

Abstract

Abstract: At the writing of scientific papers Making Media Travel Information-Based Multimedia Cultural Pacitan the author tries to explain about the making of the media information of cultural tourism based multimedia Pacitan which aims to provide information to the public about the type of each sub-culture featured in Pacitan.  At present media culture Pacitan travel information is lacking because the process of delivering information is often used brochures. Media multimedia and web-based information is still lacking and not been able to reach out to all segments of society. In making media-based interactive multimedia information, the author tried to use Adobe Flash CS3. Existing facilities in the Western media-based interactive multimedia, among others, contains information ceremonial flagship of each district in Pacitan, photos and videos Keyword: Culture Abstrak: Pada penulisan karya ilmiah Pembuatan Media Informasi Wisata Budaya Kabupaten Pacitan Berbasis Multimedia ini penulis mencoba memaparkan tentang pembuatan media informasi wisata budaya Kabupaten Pacitan berbasis multimedia yang bertujuan untuk memberikan informasi kepada masyarakat mengenai wisata budaya unggulan tiap kecamatan di Kabupaten Pacitan. Pada saat ini media informasi wisata budaya Kabupaten Pacitan masih sangat kurang karena dalam proses penyampaian informasi masih seringkali menggunakan brosur. Media informasi berbasis multimedia dan website masih sangat kurang dan belum mampu menjangkau ke seluruh lapisan masyarakat. Dalam pembuatan media informasi interaktif berbasis multimedia  tersebut, penulis mencoba menggunakan Adobe Flash CS3. Fasilitas yang ada dalam media informasi interaktif berbasis multimedia  ini antara lain memuat informasi upacara adat unggulan dari tiap kecamatan di Kabupaten Pacitan, foto-foto serta video. Kata Kunci       : Wisata Budaya
KEMAMPUAN KEUANGAN DAN PAJAK DAERAH PROVINSI JAWA TENGAH ., Maryono; Nurhayati, Ida
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.081 KB)

Abstract

Act No. 28 of 2009 on Regional Tax and Levies entered into force in 2010 has two important considerations. The second thing to be considered the birth is: that the local taxes and levies is one important source of revenue to finance the implementation of local government and in order to improve service to the public and local independence, is necessary to expand the area to tax and levies and granting discretion in tariff setting. The aims of study to analyze the financial and tax areas of Central Java province. The parameters used are revenue performance calculation and analysis ( Regional Own Revenue / PAD ) and local taxes through Elasticity Size, Share, and Growth; data used in this study in the form of a data realization Central Java provincial budget in 2008 sapai to 2011 Results of this study found: 1. Revenue growth from year to year has increased, which in 2009 grew 8.15%, in 2010 grew 10.43% and 15.18% growth in 2011. 2. PADcontribution to the Revenue and Expenditure (Budget) for four consecutive years at the rate of 70%. 3. PAD Elasticity to the Gross Regional Domestic Product (GRDP) in 2009 of 0.85, 0.89 in 2010, and in 2011 at 1.25.Keywords: tax law, regional own revenue growth, share of regional own revenue, elasticity of regional own revenue.
Media Informasi Interaktif Wisata Budaya Kabupaten Pacitan Berbasis Multimedia: Studi Kasus Upacara Adat Unggulan Kecamatan Sandy, Welly Marizka; ., Maryono; Yulianto, Lies
Speed - Sentra Penelitian Engineering dan Edukasi Vol 9, No 2 (2017): Jurnal Speed 2017
Publisher : APMMI - Asosiasi Profesi Multimedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.232 KB) | DOI: 10.3112/speed.v12i1.1034

Abstract

Abstract: At the writing of scientific papers Making Media Travel Information-Based Multimedia Cultural Pacitan the author tries to explain about the making of the media information of cultural tourism based multimedia Pacitan which aims to provide information to the public about the type of each sub-culture featured in Pacitan.  At present media culture Pacitan travel information is lacking because the process of delivering information is often used brochures. Media multimedia and web-based information is still lacking and not been able to reach out to all segments of society. In making media-based interactive multimedia information, the author tried to use Adobe Flash CS3. Existing facilities in the Western media-based interactive multimedia, among others, contains information ceremonial flagship of each district in Pacitan, photos and videos Keyword: Culture Abstrak: Pada penulisan karya ilmiah Pembuatan Media Informasi Wisata Budaya Kabupaten Pacitan Berbasis Multimedia ini penulis mencoba memaparkan tentang pembuatan media informasi wisata budaya Kabupaten Pacitan berbasis multimedia yang bertujuan untuk memberikan informasi kepada masyarakat mengenai wisata budaya unggulan tiap kecamatan di Kabupaten Pacitan. Pada saat ini media informasi wisata budaya Kabupaten Pacitan masih sangat kurang karena dalam proses penyampaian informasi masih seringkali menggunakan brosur. Media informasi berbasis multimedia dan website masih sangat kurang dan belum mampu menjangkau ke seluruh lapisan masyarakat. Dalam pembuatan media informasi interaktif berbasis multimedia  tersebut, penulis mencoba menggunakan Adobe Flash CS3. Fasilitas yang ada dalam media informasi interaktif berbasis multimedia  ini antara lain memuat informasi upacara adat unggulan dari tiap kecamatan di Kabupaten Pacitan, foto-foto serta video. Kata Kunci       : Wisata Budaya
PENGHANTARAN HESPERIDIN DENGAN KOMBINASI POLIMER ALGINAT-KITOSAN DALAM MATRIKS HIDROGEL MUKOADHESIF ., Maryono
Jurnal Mahasiswa Farmasi Fakultas Kedokteran UNTAN Vol 3, No 1 (2015): Jurnal Farmasi Kalbar
Publisher : Jurnal Mahasiswa Farmasi Fakultas Kedokteran UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1106.241 KB)

Abstract

Hesperidin merupakan flavonoid yang berasal dari tanaman jeruk yang dilaporkan memiliki aktivitas antidiabetes. Pemanfaatan hesperidin memiliki keterbatasan karenabioavailabilitasnya yang rendah, sehingga dilakukan modifikasi penghantarannya ke dalambentuk hidrogel agar dapat meningkatkan bioavailabilitasnya. Penelitian ini bertujuan untukmendapatkan formula optimum dari hidrogel dengan kombinasi polimer alginat-kitosan yangdapat meregulasi pelepasan hesperidin secara in vitro. Metode yang digunakan untukmemprediksi formula optimum adalah desain faktorial dengan program Design Expert 7.0.0Trial. Rancangan formula awal untuk memprediksi formula optimum terdiri dari 4 formuladengan perbandingan polimer alginat dan kitosan berturut-turut 1,5:0,25; 3,0:0,25; 1,5:0,75;dan 3,0:0,75. Hasil observasi menunjukkan formula optimum dengan perbandingan polimeralginat dan kitosan sebesar 3,0% (alginat) dan 0,75% (kitosan), dengan respon untuk efisiensipenjeratan sebesar 93,56%; indeks pengembangan pH 5,0 sebesar 0,0962; indekspengembangan pH 6,8 sebesar 0,1986; kekuatan mukoadhesif sebesar 0,1611 N/cm;konstanta laju pelepasan obat pada pH 5,0 sebesar 0,0451 menit-1; dan konstanta lajupelepasan obat pada pH 6,8 sebesar 0,2171 menit-1. Berdasarkan uji one sampel t-test padaprogram R 3.0.2 modul R commander (Rcmdr) mengindikasikan bahwa formula hasilobservasi tidak berbeda siginifikan dengan hasil prediksi (p-value>0,05). Hasil menunjukkanbahwa metode desain faktorial dapat digunakan untuk menentukan formula optimum darihidrogel mukoadhesif hesperidin. Kata kunci : Alginat, Desain Faktorial, Hesperidin, Hidrogel, Kitosan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Maulana Eka Pratama, 11.05.52.0044; ., Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the analysis of factors influencing the dividend policy. This study was conducted to examine the effect of Current Ratio, Debt to Equity Ratio, Growth, Collateralizable Assets and Return on Equity Dividend Payout Ratio on manufacturing companies listed in Indonesia Stock Exchange during 2011-2013. The data is obtained based on Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI) 2011-2013 publications using analysis unit manufacturing company.The population in this study are 151 companies listed in Indonesia Stock Exchange in 2011-2013. The sample selection was conducted using purposive sampling of 100 companies. Data testing technique is to use multiple linear regression analysis. The analysis showed that the variables Current Ratio, Collateral Assets, Return on Equity positive effect on dividend policy. While the Debt Equity Ratio, GROWTH negatively affect dividend policy.Keywords: Current Ratio, Debt Equity Ratio, Growth, Collateral Assets, Return on Equity, and Dividend Payout Ratio
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA JAWA TENGAH Rizki Aprillia Isriani, 11.05.52.0083; ., Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the influence of local revenue,the general allocation fund, a special allocation fund,and gross regional domestic product of the capital expenditures in 35 districts or municipalities in the province of Central Java. The sample in this study covers the whole district or city in the province of Central Java during the years 2010-2013 a total of 140 data, while the next few samples eliminated due to a problem of autocorrelation and a problem of heterokedastistas, so the sample size to 118. Based on research that has been done, the results found that:local revenue a positive effect on capital expenditure significantly,the general allocation fund a positive effect on capital expenditure significantly,a special allocation a negative affect on capital expenditure significantly,regional gross domestic product a positive effect on capital expenditure no significantly.Keywords: Local Revenues, General Allocation Fund, A Special Allocation Fund, Gross Regional Domestic Product and Capital Expenditures
FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Felianda Meuthia Ramadhiani Putri, 11.05.52.0117; ., Maryono
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the application of the debt are also prone to interest between shareholders. Debt policy conflict between managers and creditors arises when managers take on projects that have a greater risk than that estimated by the lender. This research to analyze the effect of institutional ownership structure, managerial ownership, profitability, dividend policy, free cash flow, and the size of debt to equity ratio. The population in the penilitian this is a manufacturing company which is registered in BEI of 149 enterprises. By using purposive sampilng technique that is a manufactuing company delivering a complete financial statement data during the period of observation and research variables related to the number of samples obtained 19 companies. Analysis tools are used Multiple Liner regression anaysis, where the normality tests previously done and tests the assumptions classical. The results showed that institutioal ownership has no effect against teh policy of debt, can be interpreted as that the smaller the proportion of institutional ownership, than it does not effect the debt policies. This is caused  because the proportion of institutional ownership is small so less powerfull in controlling internal to the company so as not to effect teh policy conducted the managements in using debt. Managerial ownership structural, profitability and dividend policy and significant negative effect against debt policy. While free cash flow and the size of the company has a positive and significant influence towards debt policy.Keywords: Ownership Structures Institutional, Ownership Structures Managerial, Profitability, Policy Dividend, Free Cash Flow, Size, Debt to Equity Ratio
DAMPAK KONVERGENSI STANDAR AKUNTANSI KEUANGAN TERHADAP INTERNATIONAL FINANCIAL REPORTING STANDARDS ( IFRS ) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ( STUDI KASUS PERUSAHAAN MANUFAKTUR ) Nurhayati, Ida; ., Maryono
Proceeding Fakultas Ekonomi 2014
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.179 KB)

Abstract

This paper aims to reveal how the effect of Financial Accounting Standards converged to International Financial Reporting Standards (IFRS) to the companies listed in Indonesia Stock Exchange that includes: 1. How does the adherence to the new accounting standard applicable; 2. How does the application of a new accounting standard applicable to the financial statements; 3. Standards of financial accounting newly enacted what impact the companys financial statements. This study is a descriptive study with popolasi companies listed in Indonesia Stock Exchange. Companies sampled in this study is a company registered in the Indonesian Capital Market Directory ( ICMD ) in 2012 as many as 146 companies and has the financial report in 2012 which can be accessed memalui www.idx.co.id. This is done with the consideration that the company has made a financial statement that ends the previous year in 2011 so it will be able to distinguish and evaluate the impact of the adoption of new accounting standards in the preparation of financial statements of companies that ended in 2012. Based on the sample criteria manufacturing company sampled in this study were as many as 84 companies and the remaining 62 companies did not meet the criteria. To investigate the effect of the application of accounting standards on the financial statements as a descriptive analysis of the statements contained in the Notes to the Financial Statements companies sampled. The study found that: 1. Entire sample companies comply with the new accounting standards as a guide in the preparation of financial statements ending in 2012; 2. Samples from 84 companies stated that the application of the new accounting standards significantly affect financial reporting as many as 33 companies, while 55 companies expressed no significant effect; 3. New financial accounting standards the most effect on the financial statements is PSAK No.. 60 that affect the 30 companies, PSAK No.. 24 effect on 12 companies, and PSAK No. 9,10 affect the company, while the other is the effect of PSAK smaller.  Keywords: Convergence, Quality of Financial Statements, comparability