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"The objective of the research is to formulate Shari 'ate Value Added Statement. Formulation is conducted by utilizing Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of value added and Baydoun and Willett's (1994) concept of value added are refined by Shari 'ate Accounting. The result is then refined by Islamic Technosystem to generate Shari 'ate Value Added Statement. The major result shows that zakat becomes a substance of Shari'ate Value Added This means that Shari'ate Value Added is actually economic (physical) value added (zaka) which is always purificated spiritually (tazkiyah). The purificated economic value added (zaka) is called as zakka (or it is the same as Shari 'ate Value Added). Both zakka and tazkiyah is extracted from the values and concepts of Abd' Allah and Khalifatullah fil ardh. The consequence of the major result are: (1) that the sources ofvalue added in the Shari'ate Value Added Statement should be acquired based on God's commands (halaL thoyib and eliminating riba), and (2) the distributions of the value added should be based on mashlaha and' Adalah (God's Justice)"

"Penelitian ini bertujuan untuk menguji apakah EVA dan laba bersih mempengaruhi kemungkinan perusahaan menjadi target merger dan akuisisi. Pengujian ini dilakukan dengan menggunakan metode regresi logistik dengan menggunakan data perusahaan yang menjadi target merger dan akuisisi dan terdaftar di Bursa Efek Indonesia pada tahun 2008 sampai 2012. Hasil penelitian ini menunjukkan bahwa EVA dan laba bersih mempengaruhi probabilita perusahaan menjadi target merger dan akuisisi. Nilai EVA yang tinggi akan meningkatkan probabilita perusahaan menjadi target merger dan akuisisi. Sebaliknya, laba bersih yang tinggi akan menurunkan probabilita perusahaan menjadi target. Pengujian lanjutan menunjukkan bahwa evaluasi atas nilai EVA oleh investor, kondisional pada nilai laba perusahaan tersebut. Perusahaan dengan EVA yang tinggi dan laba yang rendah, maupun perusahaan dengan EVA yang rendah dan laba bersih yang tinggi memiliki kemungkinan untuk menjadi target merger dan akusisi. Namun, perusahaan dengan EVA dan laba bersih yang rendah tidak memiliki pengaruh terhadap probabilita perusahaan menjadi target.

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The purpose of this study is to examine the effect of EVA and earnings of the company that became the target of mergers and acquisitions. This study uses logistic regression method of listed companies in Indonesian Stock Exchange that became mergers and acquisitions’ target during 2008 to 2012. Results of this study indicate that the higher the EVA, the higher the probability of a company becoming a target. In contrast, higher earnings will decrease the probability of the company being targeted. Further analysis reveals that investor's evaluation of EVA is conditional upon company’s earnings. Results show that high EVA and low earnings or low EVA and high earnings increase the probability of a company becoming a target. However, low EVA and earnings has no effect on the probability of being targeted for mergers or acquisitions."

"This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented."

"Skripsi ini menganalisis bagaimana teknologi blockchain dapat diterapkan dalam sistem PPN di Indonesia. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif dengan tujuan untuk menganalisis faktor-faktor yang perlu diperhatikan untuk menerapkan teknologi blockchain dalam sistem PPN di Indonesia, model teknologi blockchain yang dapat diterapkan dalam sistem PPN di Indonesia, dan implikasi dari penerapan teknologi blockchain dalam sistem PPN di Indonesia. Hasil dari penelitian ini menunjukkan bahwa faktor-faktor yang perlu diperhatikan dari sisi organisasi terdiri atas kesiapan organisasi, dukungan pihak dengan kewenangan yang lebih tinggi, kesiapan teknologi, inovasi, tata kelola (governance), dan proses regulasi (internal). Faktor-faktor dari sisi lingkungan terdiri atas dukungan pemerintah eksternal dan dukungan mitra. Faktor-faktor dari sisi teknologi terdiri atas manfaat, keamanan data, smart contract coding, arsitektur, permissions, dan shared infrastructure. Selain itu, dengan karakteristiknya, teknologi blockchain dapat diterapkan dalam sistem NSFP dengan menggunakan tipe permissioned private blockchain. Sementara itu, penerapan teknologi blockchain dalam sistem PPN di Indonesia dapat berimplikasi pada optimalisasi sistem elektronik PPN, peningkatan user experience Wajib Pajak terhadap sistem elektronik PPN, membantu analisis terhadap perekonomian nasional karena data yang bersangkutan dengan PPN menjadi jelas dan auditable, dan meningkatkan transparansi transaksi PPN.This undergraduate thesis analyzes how blockchain technology can be applied to the VAT system in Indonesia. The approach used in this study is qualitative to analyzes factors that need to be considered for implementing blockchain technology in the VAT system in Indonesia, blockchain technology models that can be applied in the VAT system in Indonesia, and the implications of the application of blockchain technology in the VAT system in Indonesia. The results of this study indicate that factors that need to be considered in the organization side consist of organizational readiness, support of parties with higher authority, technological readiness, innovation, governance, and regulatory processes (internal). Factors in the environment side consist of external government support and partner support. Factors in the technology side consist of benefits, data security, smart contract coding, architecture, permissions, and shared infrastructure. Besides, with its characteristics, blockchain technology can be applied in NSFP systems by using the permissioned private blockchain type. Meanwhile, the application of blockchain technology in the VAT system in Indonesia can have implications for the optimizing the VAT electronic system, increasing the taxpayer's user experience of the VAT electronic system, helping the analysis of the national economy because the data relating to VAT is transparent and auditable, and increasing the transparency of VAT transactions."

"Sebagian besar bidang bisnis memperoleh keuntungan dari implementasi proyek dan investasi TI, dimana investasi TI membantu perusahaan dalam menyediakan produk dan layanan yang berkualitas. Pemilihan yang tepat dalam menentukan investasi TI merupakan hal penting. Dari sudut pandang ekonomi, suatu investasi TI akan dipilih jika investasi tersebut kelak dapat menghasilkan nilai balik lebih tinggi dari pada biaya yang akan dikeluarkan. PT Simplimobile akan mengembangkan sebuah aplikasi mobile commerce, yang disebut dengan Aktivemenu. Oleh karena itu, PT Simplimobile akan melakukan investasi pada beberapa peralatan TI. Diperlukan suatu analisis investasi TI untuk memperkirakan seberapa besar keuntungan yang akan diperoleh perusahaan dikemudian hari.Metodologi yang digunakan dalam analisis ini dilihat dari dua perspektif yaitu perspektif finansial serta perspektif inovasi dan pertumbuhan, dengan menggunakan metode Real Options Valuation dan Economic Value Added. Akan tetapi, Real Options Valuation tidak dapat menggantikan Economic Value Added, begitu juga sebaliknya, setiap metodologi memperluas dan mengembangkan sudut pandang dari valuasi strategi.Pada tesis ini akan menganalisa dan mengukur benefit yang diperoleh dari investasi TI, yang pada umumnya bersifat intangible. Tesis ini juga menganalisa kelayakan dari mobile commerce Aktivemenu, untuk menentukan proyek ini diimplementasikan atau tidak. Identifikasi faktor-faktor utama yang berperan dalam evaluasi perhitungan investasi TI diperoleh dari metode, studi literatur dan artikel serta data dari pihak lain yang relevan.

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Most business derive profits by employing IT capital projects and investments that assists or enable the company to prove products or services. Carefull selection of IT capital investements is extremely important. From a pure economic view, IT investments should only be selected if they will provide sufficient return to justify their costs. PT Simplimobile will develop an application of mobile commerce which called Aktivemenu. Therefore, PT Simplimobile want to invest in some devices of IT. It needs an analysis of IT investment to estimate how much profit will be achieved by the company.

Methodology, which will be used in PT Simplimobile to analysis implementation of Aktivemenu mobile commerce, is viewing from two perspectives, they are financial perspective, innovation and growth perspective, using two methods like Real Options Valuation and Economic Value Added. However, Real Options Valuation is not a technique that replaces Economic Value Added and vice versa, each methodology expands on and improves the insight of strategic valuation.

This thesis analysis and measure the benefit that will be received from IT investment. Most benefits of IT are intangible. This thesis also analysis worthiness of mobile commerce Aktivemenu, to determine this project will be done or not. Identification main factors, which are used in IT investment calculation, are reached from method, literature and article study and relevant data from provider telecommunication."

"Summary:This book integrates legal, economic, and administrative materials about the value added tax to present the only comparative study of VAT law"