scholarly journals ANALISIS PERHITUNGAN DAN PENCATATAN AKUNTANSI PAJAK PENGHASILAN ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Nurgita Tingginehe ◽  
Jullie J. Sondakh ◽  
Winston Pontoh
Keyword(s):  
Interest Rate ◽  
Service Quality ◽  
Analytical Method ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Research Data ◽  
The State ◽  
The Interest Rate ◽  
Improve Service Quality

The contribution to the state and the source of our income comes from taxes. One of the final income tax objects is the interest rate on deposits and customer saving. This study aims to find out how to calculation and record of accounting deposit interest rate and savings customers at PT. Bank Syariah Mandiri Branch Manado. The analytical method used is descriptive analysis of  research data obtained from interviews and literature studies. The results of the study show the count of income tax on interest deposits customers from PT. Bank Syariah Mandiri Branch Manado has been accordance with goverment regulations No.131 of 2000 and KMK-51/KMK.04/2001. And accounting records has been accordance with accounting PSAK 101 Syariah. PT. Bank Syariah Mandiri Branch Manado must improve service quality  for improvement costumers.Keywords:Calculation, Recording, Deposit Interest, Customer Savings

scholarly journals Service Quality, Interest Rate, and Deposit On Call On Profitability (Study in Bank Mandiri Branch Office in PT. X)

TRIKONOMIKA ◽  
2016 ◽  
Vol 15 (1) ◽  
pp. 48
Author(s):  
Renny Sunarny ◽  
Ellen Rusliati
Keyword(s):  
Interest Rate ◽  
Service Quality ◽  
Financial Management ◽  
Quantitative Research ◽  
Research Data ◽  
Analysis Method ◽  
Cross Sectional ◽  
Bank Profitability ◽  
The Interest Rate ◽  
Branch Office

The aim of this research is to measure the influence of service quality and interest rate on deposit on call, and the influence of service quality, interest rate, and deposit on call on profitability. Hopefully, the result could give contributions for the development of management study, especially financial management. It also could hopefully provide valuable information about the importance of service quality, interest rate, and deposit on call in order to increase bank profitability. The location of this research was in Bank Mandiri, Bandung Branch Office in PT. X. The methodology used was quantitative research using descriptive and verificative analysis. Research data horizon was cross sectional using path analysis method. The results showed that there were significant influence between the interest rate on deposit on call, and service quality, interest rate, and deposit on call to profitability. It was found also that the influence of straight interest rate on profitability was weaker than interest rate on profitability via deposit on call. 

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Veronica Junisa Lolong ◽  
David Paul Elia Saerang ◽  
Hence Wokas
Keyword(s):  
Service Quality ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Income Tax Law ◽  
The Government ◽  
Tax Deduction

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings

scholarly journals Analisis Inflasi di Indonesia (Suatu Pendekatan Model Dinamik)

2018 ◽  
Vol 7 (2) ◽  
pp. 85
Author(s):  
Afrizal Afrizal
Keyword(s):  
Exchange Rate ◽  
Interest Rate ◽  
Error Correction ◽  
Money Supply ◽  
Correction Term ◽  
Research Data ◽  
Cointegration Test ◽  
The Exchange Rate ◽  
The Interest Rate

This study aims to determine the magnitude of the effect of the money supply, the exchange rate of rupiah (exchange rate) and the interest rate on inflation in Indonesia during the period 2000.12016.4. The analysis tools used for this research data are: unit root test, integration degree test, cointegration test, error correction model / ECM. The results showed that all staioner research data at level 1 (first difference) based on cointegration test showed that the variables observed in this study co-integration or have long-term relationship. The ECM model used is valid, as indicated by the error correction term (ECT) coefficient is significant. In the short run the money supply, the exchange rate of rupiah (exchange rate) and the interest rate is not significant to the inflation rate, but in the long term is significant.

scholarly journals PENERAPAN PERYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 46 TENTANG AKUNTANSI PAJAK PENGHASILAN DAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TENTANG PAJAK PENGHASILAN ATAS PAJAK PENGHASILAN BADAN PADA PT.MEGA JASAKELOLA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Ray Marcel Letlora ◽  
Jantje J. Tinangon ◽  
Lintje Kalangi
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Income Taxes ◽  
Corporate Income Tax ◽  
Business Services ◽  
Taxable Income ◽  
Research Results ◽  
Deferred Tax ◽  
Accounting For Income Taxes

The application of PSAK No. 46, Accounting for Income Taxes expected to bridge between accounting and tax laws with provisions. The purpose of this study is to investigate the application of PSAK No. 46 and Act No. 36 of 2008 on corporate income tax on PT.mega Jasakelola. The analytical method used is descriptive analysis. The application of PSAK No.46 of research results 46 top corporate income tax has been applied on PT.Mega Jasakelola especially regarding deferred tax, taxable income and tax payable now. Implementation of Act No. 36 of 2008 on income tax on business services is appropriate PT Mega Jasakelola Taxation existing regulations. PT.Mega Jasakelola has implemented reporting income tax on their annual tax return, in accordance with the provisions of this is evidenced by the positive correction done at the expense of the non- taxable.

scholarly journals ANALISIS KOMPETENSI TENAGA KEPENDIDIKAN DI SEKOLAH MENENGAH ATAS NEGERI 18 GARUT

2020 ◽  
Vol 3 (3) ◽  
pp. 132-139
Author(s):  
Ikeu Kania
Keyword(s):  
Service Quality ◽  
Government Regulation ◽  
School Administration ◽  
School Administrators ◽  
Descriptive Analysis ◽  
Education Professionals ◽  
National Education ◽  
Educational Personnel ◽  
Education School ◽  
Improve Service Quality

Principals, school administrators, and other personnel deliver quality education. School administration employees are educators that help school administration. This research seeks to evaluate how education staff may improve service quality at SMA Negeri 18 Garut. This study employed qualitative research with descriptive analysis. Based on the study, SMA Negeri 18 Garut's education professionals have three skills to improve service quality in line with the National Education Government Regulation No. Efforts to improve school administration at SMA Negeri 18 Garut include training educational personnel, finger prints at every entry and exit, monthly motivation and morale meetings, and comparison studies with other schools. Provide care for the teaching personnel of SMA Negeri 18 Garut.

scholarly journals Factors Influencing the Customer Switching Behaviour in Investment Banking

2020 ◽  
Vol 4 (1) ◽  
pp. 23-40
Author(s):  
Salawati Sahari ◽  
Nur Afiqah Othman ◽  
Shaharuddin Jakpar ◽  
Esmie Obrin Nichol
Keyword(s):  
Regression Analysis ◽  
Interest Rate ◽  
Service Quality ◽  
Prospect Theory ◽  
Investment Banking ◽  
Information Need ◽  
Factors Influencing ◽  
Switching Behaviour ◽  
Customer Switching ◽  
The Interest Rate

This study examines the factors that influence the customer switching behaviour especially in banks. The data was collected through questionnaires distributions to the respondents who were drawn from the customers who have investment account between Tabung Haji and Amanah Saham Nasional Berhad (ASNB) account banks in Malaysia.  In order to test the hypotheses, the multiple regression analysis was applied in this study, as predicted from the prospect theory. It was discovered that the reputation, service quality, distance, switching cost, price, involuntary switching, advertising as well as religious belief were not significant driver to the switching behaviour among the bank customers in Malaysia. Based on the findings of this study, it was recommended that bank manager should focus on service quality and also give undivided attention to the price. Therefore, the interest rate charged or fees ought to be followed up while adequate, timely information need to be given to the customers on reasons for change.

scholarly journals PERBANDINGAN PENGARUH SUKU BUNGA DAN INFLASI TERHADAP KREDIT DAN PEMBIAYAAN (Studi Kasus pada Bank Umum Konvensional dan Bank Umum Syariah periode 2011-2015)

IQTISHODUNA ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 91-97
Author(s):  
Hasannudin Nursalim Putra ◽  
Irnin Miladyan Aryq ◽  
Lilik Jazilatul Mufidah
Keyword(s):  
Interest Rate ◽  
Interest Rates ◽  
Path Analysis ◽  
The State ◽  
Financial Policy ◽  
The Third ◽  
The Interest Rate ◽  
Policy Interest

Inflationary pressures that often time there was a can shake economy the state, to face inflationarypressures one of the efforts of the country to control the inflation is by issuing policy interest rate by theIndonesia bank as central financial policy monetary and fiscal. The banks have the role of to control the rateinflation. The interest rate that set by the bank will affect the level distribution credit of bank conventional andfinancing of sharia bank. For that researchers want to see the influence of direct and indirect interest rates tocredit and financingand inflation as variable intervening. The kind of research is quantitative with the sampleof six general Sharia Bank and the generalconventional bank in Indonesia period 2011 until 2015 taken withpurposive sampling. Themethod is path analysis. Based onsignificant test, the first significant test has resultthat interest rates significant of inflation. Thesecond significant testhas results that the interest rate notsignificant on the distribution credit and financing. The third significant test has result that inflation is notsignificant to distribution credit and financing. So this is can concluded that inflation will not be variableintervening for the distribution credit and financing.

scholarly journals Kajian Kesejahteraan Rakyat dan Kesejahteraan Negara di Indonesia

Humaniora ◽  
2012 ◽  
Vol 3 (1) ◽  
pp. 194
Author(s):  
Tukino Tukino
Keyword(s):  
Qualitative Research ◽  
Welfare State ◽  
State Government ◽  
Analytical Method ◽  
Descriptive Analysis ◽  
The State ◽  
Field Observations ◽  
The People ◽  
Set Up ◽  
The Welfare State

The goal of the article was to remind the state authorities in order to realize that Indonesia was set up aiming for the welfare of the people. Qualitative research was conducted. Data obtained from literature studies and field observations. The analytical method used was descriptive analysis. The results indicate that Indonesia are often far from people's expectations. Authorities, especially of late just thinking about state power without thinking about the lives of the people in general. Indeed, attention to the people of Indonesia by a regime that ever existed up and down sometimes. However, in recent times with the number of cases that exist in the country of Indonesia plus the slogan 'the autopilot' illustrates that the country further and further away from the people themselves. Therefore, the need for Indonesia to return the State Government to be more focused on the welfare of the people widely in the framework towards the welfare state because that is true the goals of Indonesia country was built.  

scholarly journals Organizational Flexibility and Its Impact on the Service Quality: A Survey Study on Communication and Information Technology Regulatory Authority in Kuwait

2019 ◽  
Vol 9 (3) ◽  
pp. 116
Author(s):  
Huda Saad Al Rashidi ◽  
Aktham A, AL Sarayreh
Keyword(s):  
Information Technology ◽  
Service Quality ◽  
Positive Impact ◽  
Descriptive Analysis ◽  
The State ◽  
Survey Study ◽  
Structural Flexibility ◽  
Organizational Flexibility ◽  
Strength Exercises ◽  
The State Of Kuwait

The current study aimes at recognizing the organizational flexibility and its diminsions mainly (strategic strength exercises, practical flexibility, and structural flexibility). Furthermore, it investigates its impact on the service quality in the General Authority for Communications and Information Technology in the State of Kuwait. In order to achieve the objectives of the study, "Descriptive analysis" approach is used by conducting a study in the General Authority for Communications and Information Technology in the State of Kuwait and the results of the current study. The study finds a significant positive impact of organizational fleixibility on the service quality in the General Authority for Communications and Information Technology in the State of Kuwait. The study basically recommends the following procedures: First of all, the General Authority needs for Communication and Technology Information in the State of Kuwait to improve strategic flexibility through the adoption of methods that contribute to improving capabilities and create a competitive advantage, and away from traditional methods. Secondly, the need for the General Authority to improve the operational flexibility by worling hard to make effective changes in the early stages of the activity , which enhances their ability to adapt with the increase in the volume of operations, commensurate with the demand for those services, and the need to be flexible. Finally, this study recommends that the General Authority has to improve the structural flexibility through following an organizational structure capable of dealing with the growing pressure in the operations of the Authority to continue to develop services.

scholarly journals PENGARUH SUKU BUNGA, CITRA MEREK DAN KUALITAS LAYANAN KREDIT USAHA RAKYAT BANK RAKYAT INDONESIA TERHADAP KEPUTUSAN MEMINJAM NASABAH USAHA MIKRO DI SURABAYA

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Nafillah Noerdiana ◽  
Nadjib Ventura
Keyword(s):  
Interest Rate ◽  
Service Quality ◽  
Interest Rates ◽  
Significant Influence ◽  
Brand Image ◽  
Quality Of Services ◽  
Linear Regression Method ◽  
The Interest Rate ◽  
Business Customers

This study aims to describes (1) does the interest rate of KUR of Bank BRI has a significant effect on the decision to borrow micro business customers in Surabaya (2) does the brand image of KUR of Bank BRI have a significant effect on the decision of borrowing micro business customers in Surabaya (3) does the service quality of the KUR of Bank BRI has significant influence to the decision of borrowing micro business customers Surabaya (4) do the interest rate, brand image, and service quality have a significant effect on the decision of borrowing micro business customers in Surabaya. The population in this study are customers of Bank BRI Surabaya. The selected sample is the micro business customers in Surabaya using the KUR product from Bank BRI Surabaya, which is calculated using purposive sampling and run into 110 respondents. The type of data used in this study is the primary data type. Data collection methods used in this study is through the distribution of questionnaires. The method of analysis used in the study is by using multiple linear regression method. The results of this study explain that interest rates, brand image, and quality of  services of KUR of Bank BRI, both partially and simultaneously have a significant influence on the decision to borrow micro business customers in Surabaya. These results explain that changes in interest rates, brand image and the quality of services offered by Bank BRI through small business loans can have an impact on the decision of micro business customers residing in Surabaya for lending

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