Analisis Harapan Dan Persepsi Konsumen Terhadap Dimensi Website Hotel Bintang Lima Di Surabaya

Abstract
Internet and website is an important tool for business marketing without any geographical or time constraints. Therefore, hotel website providers have to be able to meet customers’ expectations. This research attempts to compare the expectation and perception of customers toward the dimension of website of five stars hotels in Surabaya, which are facilities information, reservation information, contact information, website management and surrounding area information. The result shows that there are a significant gap between the expectation and the perception of customers.

Keywords: expectation, perception, customers, website, five stars hotel.

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Analisa Kesenjangan Kualitas Pelayanan dan Kepuasan Konsumen Pengunjung Plaza Tunjungan Surabaya

Abstract
Basically, service can be said as act of serving others to fullfill their needs and wants. Level of satisfaction achieved from service that can be measured through what the consumer feel after receiving the service, comparing with their expectation of service quality. This study intended to observe the lack of expected and actual service received by consumers of Tunjungan Plaza Surabaya. Factors to be observed are availability and how easy to find the product, responsibility of quality and pricing, responsibility of product safety, and consumers security.

Keywords: service quality, consumer satisfaction.
Kata Kunci: kualitas pelayanan, kepuasan konsumen.

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Variasi Penghitungan dan Penyetoran Pajak Penghasilan Pasal 21

Abstract
The objective of this qualitative study is to describe the implementation of employment tax regulation on PT X, a manufacturing company and to confirm there are any tendencies to have a different method or the calculation may vary on employment tax and to explain the rationales behind them in such a big and tend-to-comply company. This qualitative study is done with single case study approach. The results of this study shows that in 2006, PT X calculated and paid the employment tax for permanent and nonpermanent (daily-paid) employees with a different techniques as describe on the tax regulation.The variations is found on monthly employment tax calculation for permanent employees that will be recalculated on yearly basis and on daily-paid employee for calculation simplification.

Keywords: income tax, withholding employment tax, variation on employment tax calculation.

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Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Delay dan Timeliness

Abstract
The objective of this research is to investigate the influence of the firm size, the profitability, the solvability, the public accountant size and the existence of internal auditor division toward the Audit Delay and Timeliness on manufacture companies that listed in Jakarta Stock Exchange.The Research sample was taken from Fifty-nine listed companies in Jakarta Stock Exchange. These samples were selected by using Purposive sampling method. Analysis hypothesis is using Multiple Regression, before hypothesis test, normality data test using P-Plot test.The result of Multiple Regression model shows that Audit Delay influenced by firm size and public accountant size, and Timeliness influenced by firm size and solvability. This result is recommended for auditor to increase effectiveness and efficiency of his audit performance and for all existing studies to contribute towards the current literature on Auditing.

Keywords: audit delay, timeliness, profitability, internal auditor, solvability, firm size, public accountant size

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Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal

Abstract
Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many problems that impede the appropriate implementation of detection. Based on review of related research that have bee done, there are four factors that identified in this paper. First, the characteristic of fraud occurence made it difficult for detection process. Second, auditing standards is not sufficiently supporst the proper detection. Third, work environment of audit may reduce the quality and the last, audit methods and procedures are not enough for efective detection. Based on this identified problems, the improvement of implementation was suggested.

Keywords : auditing, fraud, financial statement fraud

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Analisis Pengaruh Human Capital Terhadap Kinerja Perusahaan (Studi Empiris pada Kantor Akuntan Publik di Indonesia)

ABSTRACT:
Human capital is of the intellectual capital components owned by a company. This study evaluates if individual capability and organizational climate affect business performance partially and simultaneously. We use public accounting firms as our subjects.. Our study shows that individual capability and organizational climate respectively influence performance in public accounting firms. Additionally, these two factors simultaneously affect performance. Overall individual capability shows stronger relationship to performance compared to organizational climate.

Keywords: Human capital, individual capability, the organizational climate.

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