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Jurnal Bisnis & Ekonomi, Vol. 9, No. 1, April 2011, p. 77 ; This research is testing whether managerial ownership, institutional ownership, and company's standard have any influence on the amount of Related Party Transaction (RPT) both in the case of payable and receivable account. The research uses the sample of 112 manufacture companies listed in BEI in 2008. RPT for payable account is counting by dividing the total payable account of related party with the total obligation, while the RPT for receivable account is counted by dividing the total receivable account of related party with the total asset. The variable of managerial ownership is counted from the portion of the stock the management owns, and the variable of , institutional owns, while the company's standard is proxied by the log total asset. The datas obtained is tested using doubled regression analysis. The result of the research shows that managerial ownership, institutional ownership, and company's standard collectively have a significant influence on the RPT of payable account. However, partially only the company's standard has a significant negative influence on the RPT of payable account. On the other hand, the result shows that managerial ownership, institutional ownership, and company's standard do not have any significant influence on the RPT of receivable account in both collectively and partially

The purpose of this study is to investigate the effect of real estate credit on liquidity risk. This study also looked at the role of government ownership and foreign ownership in moderating the effect of real estate credit on bank liquidity risk. There are 43 banking companies listed on the Indonesia Stock Exchange for the 2014-2018 period used as samples. This study used a multiple linear regression model with the Ordinary Least Square (OLS) estimation method and robustness tests using the Maximum Likelihood (MLE) estimation method. The results of this study concluded that real estate credit has a significant positive effect on liquidity risk. Government ownership strengthens the positive effect of real estate credit on liquidity risk, while foreign ownership weakens the positive effect of real estate credit on liquidity risk.

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Penerapan Modrenisasi Sistem administrasi perpajakan dari aspek struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada Kantor Pelayanan Pajak (KPP) Cibitung Bekasi dengan mengambil 100 sampel dari wajib pajak pribadi, dengan menyebarkan kuesioner sebagai data primer. Teknik penentuan sampel dalam penelitian ini diambil secara Random Sampling. Metode analisis yang digunakan adalah regresi linear berganda menggunakan alat bantu SPSS 23.00. Hasil penelitian berdasarkan uji t statistik menunjukkan bahwa struktur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Prosedur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Strategi organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Dan budaya organisasi tidak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Secara simultan struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Hasil koefisien determinasi determinasi menunjukkan bahwa nilai R Square Adjusted (R) adalah sebesar 0.619. Hal ini berarti bahwa pengaruh struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak adalah sebesar 61.9% dan sisanya 38.1% (100% - 61.9% = 38.1%) dipengaruhi oleh faktor-faktor lain. Berarti penelitian ini dapat disimpulkan bahwa terdapat pengaruh positif antara reformasi administrasi perpajakan terhadap kepatuhan wajib pajak. Kata kunci: Modrenisasi, Struktur, Prosedur, Strategi, Budaya,Kepatuhan) Abstract: This research purpose to analyze the effect of applying the tax administration system modification from aspects of organizational structure, organizational procedures, organizational strategy, and organizational culture to taxpayer compliance. This research was conducted at Tax Office (KPP) Cibitung Bekasi by distributing questioners to 100 samples from individual taxpayers. Samples determination technique used in this research was random sampling method. Analysis method used was double linear regression using SPSS 23.00 tool. The research result based on statistic t test shows that organization structure has significant influence to the taxpayer compliance. Organization procedure has significant influence to the taxpayer compliance. Organization strategy had significant influence to the taxpayer compliance. Organization culture has no significant influence to the taxpayer compliance. Simultaneously shows that organization structure, procedure, strategy, and culture have significant influence to the taxpayer compliance. Determinant coefficient shows that R Square Adjusted (R) value is 0.619. It means that the influence of organization structure, procedure, strategy, and culture, to the taxpayer compliance is 61.9%, and the remaining 38.1% (100%-61.9%=38.1%) is influenced by other factors. It means that It can be concluded from this research, that there is a positive influence between tax administration reform to the taxpayer compliance. Keywords: Structure, procedure, strategy, culture, and compliance

PILPRES 9 Juli 2014 telah dihelat dan WNI terpanggil untuk datang menentukan sekaligus memenangkan pilihanya. Hasilnya diumumkan KPU pada 22 Juli 2014 yang untuk selanjutnya panggung politik diperlihatkan melalui mekanisme hukum di MK. Kita semua mengetahui apa yang kemudian terjadi dan siapa yang sepatutnya memimpin RI sesuai dengan putusan lembaga perpilpresan yang dilantik 20 Oktober 2014. Publik menyimak bahwa Pasangan Prabowo-Hatta dan Jokowi-JK sama-sama mengusung tema lingkungan untuk diperhatikan dengan kesungguhan jiwanya

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

Sesungguhnya Allah akan mengutus (menghadirkan) bagi umatini (umat Islam) orang yang akan memperbaharui (urusan)agama mereka pada setiap akhir seratus tahun" Inilah bunyisabda Rasulullah, sekaligus mempertegas bahwa agama ini akansenantiasa dijaga oleh Allah. Tulisan ini berupaya mengeksplorsalah satu pembarahu Islam abad 20, Hasan al-Banna. Beliauseorang pendiri gerakan Islam Ikhwanul Muslimin. Gerakanini banyak memberi sumbangsih yang luar biasa terhadapIslam. Kajian ini bersifat deskriptif-analisis yang mencobamenguraikan pembaharuan-pembaharuan yang telah dilakukanoleh Hasan al-Banna. Hasilnya, dalam rentang waktu yang relatifsingkat, al-Banna berhasil membangun pondasi yang kuat bagilahirnya gerakan Ikhwanul Muslimin. Selain itu, beliau banyakmelakukan pembaharuan di berbagai bidang, meliputi: akidah,fiih, ekonomi, dan politik. ; Sesungguhnya Allah akan mengutus (menghadirkan) bagi umatini (umat Islam) orang yang akan memperbaharui (urusan)agama mereka pada setiap akhir seratus tahun" Inilah bunyisabda Rasulullah, sekaligus mempertegas bahwa agama ini akansenantiasa dijaga oleh Allah. Tulisan ini berupaya mengeksplorsalah satu pembarahu Islam abad 20, Hasan al-Banna. Beliauseorang pendiri gerakan Islam Ikhwanul Muslimin. Gerakanini banyak memberi sumbangsih yang luar biasa terhadapIslam. Kajian ini bersifat deskriptif-analisis yang mencobamenguraikan pembaharuan-pembaharuan yang telah dilakukanoleh Hasan al-Banna. Hasilnya, dalam rentang waktu yang relatifsingkat, al-Banna berhasil membangun pondasi yang kuat bagilahirnya gerakan Ikhwanul Muslimin. Selain itu, beliau banyakmelakukan pembaharuan di berbagai bidang, meliputi: akidah,fiih, ekonomi, dan politik.