Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
ABSTRAK
Penelitian ini dilakukan untuk melihat faktor determinan apa saja yang mempengaruhi harga pasar tanah di Kota Depok sebagai pengambilan keputusan pembeli. Penelitian ini menggunakan metode regresi linear dengan model data cross section tahun 2015. Model regresi linear dapat menjelaskan variasi harga tanah dengan diketahui nilai dan arahnya dari variabel-variabel bebas terhadap variabel terikatnya. Penelitian ini memberikan hasil temuan selisih harga pasar dengan NJOP berpengaruh positif terhadap harga pasar tanah. Sementara itu jarak dari kelurahan ke universitas terdekat Universitas Indonesia , dan rata-rata luas bangunan terjual masing-masing memiliki hubungan negatif dan signifikan terhadap harga pasar tanah. Dengan demikian, penelitian ini menemukan adanya keputusan masyarakat membeli tanah didominasi oleh kondisi infrastruktur yang sudah terbangun. Faktor lain di luar model seperti luas tanah, jarak, aksesibilitas, dan sebagainya tidak terlalu mempengaruhi harga pasar karena masyarakat yang tinggal di wilayah Kota Depok diasumsikan memiliki kemampuan dalam mengakses faktor lain tersebut.

---

ABSTRACT
This study conducted to see the determinant factors influencing the market price of land in Depok City. This research use linear regression method with cross section data model in year 2015. Linear regression model can explain the variation of land price with known value and direction toward its dependent variables. This research shows that the market price difference between market price and NJOP have positive effect to land market price. Meanwhile, the distance from the village to the nearest university Universitas Indonesia , and the average area of buildings sold respectively have a negative and significant relationship to the market price of land. This study also found that the decision of people to buy land is dominated by infrastructure conditions that have been built. Other factors outside the model such as land area, distance, accessibility, etc. do not affect the market price significantly.

Abstrak :
Information on product prices is one of the things that is often disturbed by society because information about product prices is frequently different among sellers. Whereas the government has made information disclosure in the form of a standard price of a product that aims to reduce price differences among sellers but it cannot be denied that there are several factors that make the price of products different. For example regional factors, transportation, or limited stock. When the community has obtained price information from the government, the public can compare prices on the market. However, the disclosure of information from the government regarding the standard up-to-market price of products on the market is still through internet. Internet media cannot be fully accessed by all people, especially rural communities who still have remote areas such as Gadungan village in Kediri regency. This research was conducted as an alternative technology to facilitate information disclosure of product prices. The method used in this study is action reseach. In this research phase, researchers used the gateway service technology service with a functional PostgreSQL database. The results on usability testing showed that the average score was 88.3%. Application testing results obtained from the application effectiveness level in the range of 89%, the application effectiveness level in the range of 90% and on application satisfaction in the range of 86%. The use of the application is expected to help the public in getting more varied pricing information so as to achieve perfect price competition.

Abstrak :
As traded agricultural commodity, sugar represents a strategic commodity in economy. From the consumption side, the market potency of sugar for domestic is so great, because sugar, in addition to being consumed directly for daily needs in the form of food and drinking, is also needed by food and beverage processing industries whose one of the component is sugar. From the production side, the sugar production is resulted by the sugar cane farmers and sugar factories. Sugar is the life source for small farmers where the contribution of people plantation to the total sugar cane production in 2001 reached 49% and opened the employment for 1.4 million people (Plantation Directorate General, 2000). In addition to the factory side, the sugar represents the significant investment for the processing machines because it is related with great investment fund. Besides, the domestic sugar production has not been able to fulfill the domestic consumption needs and the price of the foreign sugar is cheaper that cause the ample imported sugar into the domestic country. Therefore, the role of the government is necessary to make policies in the stipulating the tariff for incoming tax to protect the domestic sugar market. This research is to see how much the impacts of the government's policies in the form of tariff stipulation of incoming taxes either in the form of ad valorem or specific incoming tax toward the consumer price forming in the domestic country. To determine the quantitative data that will become the sample, data is collected with purposive sampling method. The theoretical basis employed refers to some economic theories like the theory of demands and supplies of goods and theory of consumer surplus and producer surplus. This research is explorative and descriptive using research instrument in the form of secondary data obtained from the published data of BPS and data of imported goods notification (PIB) within the period of stipulation policy of ad valorem and specific incoming tax tariff. Sample of PIB's data that are used in the research employed the data at the office of Customs and Taxes of Tanjung Priok and the price consumer used is the price consumer in the villages of West Java Province. The conclusions drawn from the result of the research are as follows: 1. The policy of tariff stipulation of ad valorem by calculating the incoming taxes based on the incoming tax tariff x the import value when the world price of sugar was low is not effective. Importers conducted many error indication, such as, the import value notified is lower then the world price of sugar. There is deviation of facility license of BPKM and the stipulation of tariff during the period from 2000 - to the beginning of July 2002 -that was less protecting the sugar that were ready to consume. As the results, the society needs of daily sugar consumption were more met by the imported sugar. 2. In the condition that the world price of sugar is low, it is more appropriate that the charge of the incoming tax tariff is based on the specific tariff where the magnitude of the incoming tax is calculated with the designated specific tariff x the number of goods. The supervision to the correctness of the number of commodity is easier to monitor than the value of the commodity. It is caused by the transaction value of a commodity is different for each sales. There are many factors that determine the low value of transaction of a product.

Abstrak :
ABSTRAK
Struktur pasar gas bumi di Indonesia pada saat ini sedang dalam fase peralihan dari non-kompetitif menuju kompetisi penuh. Pada fase itu, konsep pasar hybrid market yang didalamnya terdapat segmen pasar regulated dan segmen pasar market based dapat diterapkan. Untuk dapat menentukan kategori segmen pada pasar hybrid market perlu dilakukan optimasi nilai harga hub pada pasar gas bumi tersebut yang merupakan trade off antara nilai netback produsen dan social welfare pengguna. Apabila hasil optimasi nilai netback dan social welfare gas bumi terjadi trade off, maka pasar gas bumi di kategorikan sebagai pasar market based, namun apabila tidak maka pasar gas bumi dikategorikan sebagai pasar regulated. Untuk segmen market based, pada titik hub ditentukan ceiling price yang melindungi keekonomian pengguna dan floor price untuk memastikan keekonomian produsen tercapai. Produsen yang masuk kategori regulated umumnya adalah berbasis LNG, sedangkan sektor pengguna yang masuk kategori regulated umumnya adalah pupuk dan listrik. Formula harga gas bumi pada pasar market based ditetapkan menggunakan mekanisme oil price escalation (OPE) yang dikaitkan dengan dinamika harga minyak bumi dimana slope (B1) berada pada rentang 0,08 ? 0,1 untuk semua region pada semua periode.

---

ABSTRACT
Nowadays, Indonesia?s natural gas market structure has been changing from non-competitive into fully competition market. In this phase, the hybrid market concept which constitute regulated segment and market based segment together in the market is applicable. In order to determine the segment category, it is necessary to find the optimal hub price which is the trade off beetween producer netback value and end user social welfare. If the results of the optimization resulting trade off, then the market is categorized as market based, if not then the market is categorized as a regulated market. In the market based segment, on the hub the ceiling price for protecting the end user economic and floor price for ensure producer economic can be determined. Producers within regulated category generally are LNG based, while the user which is regulated generally are fertilizer and electricity. Gas prices formula on the market are set using a market based mechanism of oil price escalation (OPE), which is associated with the dynamics of oil prices where the slope (B1) is in the range of 0,08 ? 0,1 for all regions in all periods.

Abstrak :
Dalam pelaksanaan lelang, disyaratkan adanya Nilai Limit yang ditetapkan oleh Penjual (kreditur) dengan nilai pasar sebagai prioritas pertama (batas atas) dan nilai likuidasi sebagai alternatif terakhir (batas bawah). Tidak diaturnya ketentuan mengenai kewajaran penetapan Nilai Limit mengakibatkan banyaknya gugatan perdata yang diajukan oleh pihak tereksekusi untuk menuntut ganti kerugian karena objek jaminannya dijual jauh dibawah harga pasar. Penelitian ini akan menjawab bagaimanakah pemenuhan unsur perbuatan melawan hukum dalam penetapan nilai limit lelang hak tanggungan dalam suatu gugatan perdata dan bagaimanakah metode valuasi objek lelang berupa tanah dan bangunan berdasarkan Appraisal atau Penilai Publik, dengan menggunakan metode penelitian yuridis-normatif melalui kajian terhadap bahan pustaka maupun data sekunder, serta studi kasus terhadap pertimbangan Majelis Hakim dalam perkara perdata nomor 213/Pdt.G/2020/PN Bdg. Bahwa pemenuhan unsur perbuatan melawan hukum dalam penetapan nilai limit lelang hak tanggungan dalam suatu gugatan perdata seharusnya tidak hanya dilakukan dengan menguji unsur pengertian PMH dalam arti sempit yaitu ada atau tidaknya pelanggaran terhadap hak subjektif orang lain dan/atau pelanggaran atas kewajiban hukum pelaku, namun juga PMH dalam arti luas yakni bertentangan dengan kesusilaan baik, ataupun bertentangan dengan kepatutan, ketelitian, dan kehati-hatian. Kemudian, untuk menentukan dasar nilai yang akan digunakan sebagai nilai limit, setiap penilai/penaksir dalam melakukan valuasi objek lelang harus menggunakan pedoman pada Standar Penilaian Indonesia (SPI) 205 yang dikeluarkan oleh Majelis Profesi Penilai Indonesia (MAPPI) dan PMK Petunjuk Pelaksanaan Lelang yang berlaku melalui pendekatan diantaranya pendekatanpasar, pendapatan, dan biaya ......In carrying out an auction, a Limit Value is required to be determined by the Seller (creditor) with market value as the first priority (upper limit) and liquidation value as the last alternative (lower limit). The absence of provisions regulating the fairness of limit value determination results in many civil lawsuits being filed by executable parties seeking compensation because the collateral object is sold far below the market price. This research will answer how the fulfillment of the element of unlawful acts in determining the limit value of auctions in a civil lawsuit and the valuation method for auction objects in the form of land and buildings based on Appraisals or Public Appraiser, using juridical-normative research methods through a study of literature and secondary data, as well as case studies on the considerations of the Panel of Judges in the civil case number 213/Pdt.G/2020/PN Bdg. The fulfillment of the element of unlawful act in determining the limit value of the mortgage auction in a civil lawsuit should not only be carried out by examining the element of unlawful act in the narrow sense, namely whether or not there is a violation of the subjective rights of other people and/or a violation of the perpetrator's legal obligations, but also unlawful act in a broad sense which is contrary to good decency, or contrary to propriety, thoroughness, and prudence. Then, to determine the basic value to be used as the limit value, each appraiser/appraiser in valuing the auction object must use the guidelines in the Indonesian Appraisal Standard (SPI) 205 issued by the Indonesian Appraiser Profession Council (MAPPI) and Minister of Finance Regulation on Auction Implementation Guidelines, through several approaches including market approach, revenue approach, and cost approach

Abstrak :
Penelitian ini membahas analisis penerapan ketentuan akuntansi dan ketentuan pajak saat pengalihan aset pada transaksi merger penelitian ini mengangkat dua permasalahan yaitu penerapan apabila perusahaan yang melakukan merger menggunakan metode harga pasar purchase method untuk tujuan akuntansi dan metode nilai buku pooling of interest saat pengalihan aset serta upaya yang dapat dilakukan dalam mengatasi masalah yang timbul akibat dari penerapan ketentuan tersebut Pada ketentuan akuntansi hanya mengakui satu metode yaitu metode harga pasar sedangkan ketentuan pajak mengakui dua metode yaitu metode harga pasar dan metode nilai buku Pada metode harga pasar terdapat kewajiban pajak penghasilan akibat selisih antara harga pasar dan nilai buku Pada metode nilai buku tidak ada kewajiban pajak penghasilan karena tidak ada selisih Perusahaan yang melakukan merger menggunakan nilai buku untuk tujuan pajak dan metode harga pasar untuk tujuan akuntansi akan menimbulkan masalah yaitu terkait business purpose test dan juga masalah pembukuan terkait pajak penghasilan Upaya yang dapat dilakukan yaitu dengan melakukan penyesuaian adjustment pada pembukuan dan memperhatikan pos pos terkait perbedaan akuntansi dan pajak Selain itu upaya yang dapat dilakukan dengan memperjelas aturan mengenai business purpose test. ......This is the study on the analysis of accounting and tax provisions application during the asset transfer in merger transaction There are two issues in this study First the application of accounting and tax provisions if the merger implementing companyuses purchase method for accounting purposes and pooling of interest method during the asset transfer Second the efforts which can be done to solve the problems emerging from such application The accounting provisions only recognize one method which is purchase method On the other hand the tax provisions recognize two methods both purchase method and pooling of interest method In purchase method there are income tax obligations because of the deviation between the purchase and pooling of interest In pooling of interest method there is no income tax obligations because there is no deviation The merger implementing company which uses pooling of interest method for tax purposes and purchase method for accounting purposes will create problems relating to business purpose test and accounting problems relating to income tax Some efforts which can be done include making adjustment during the accounting process and paying attention on the issues relating to accounting and tax differences Another effort is to make clearer regulations on business purpose test.

Abstrak :
Penelitian ini bertujuan untuk mengetahui tingkat inefisiensi harga pada produk Exchange-Traded Fund yang memiliki aset dasar saham di Indonesia. Dalam studi ini terdapat delapan sampel ETF yang datanya diambil selama periode 2015 hingga 2019. Adapun variabel yang digunakan untuk mengetahui tingkat inefisiensi adalah deviasi yang dihasilkan dari selisih antara harga pasar dengan NAB. Selanjutnya studi ini juga mencari hubungan jangka panjang antara harga pasar dengan NAB. Hasil yang ditemukan adalah terdapat selisih antara harga pasar dengan NAB, namun secara mayoritas selisih tersebut hilang dalam satu hari perdagangan. Kemudian untuk variabel yang memimpin harga menuju keseimbangan, terdapat lima sampel yang memiliki NAB sebagai pemimpin harga, dan tiga sisanya adalah harga pasar. .....This study aims to determine the level of price inefficiency on Exchange-Traded Fund products that have an underlying asset of shares in Indonesia. In this study, there are eight samples of ETFs whose data were taken from 2015 to 2019. The variable used to determine the level of inefficiency is the deviation resulting from the difference between market prices and NAV. Furthermore, this study also looks for the long-term relationship between market prices and NAV. The results found are that there is a difference between the market price and the NAV, but the majority of the difference is lost in one trading day. Then for the variable that leads the price to equilibrium, there are five samples that have NAV as the price leader, and the remaining three are market prices.

Abstrak :
Sukuk adalah salah satu instrumen keuangan syariah yang dapat ditransaksikan di pasar sekunder. Dalam aktivitas perdagangan di pasar sekunder, sukuk dapat mengalami perubahan harga. Tujuan penelitian ini adalah untuk mengkaji pengaruh likuiditas (yang direpresentasikan dengan volume perdagangan dan frekuensi perdagangan), tingkat imbalan dan jangka waktu jatuh tempo (time to maturity) terhadap harga Sukuk Negara seri PBS di pasar sekunder selama periode Juli 2013 sampai dengan September 2014. Metode analisis data yang digunakan adalah analisis regresi linier berganda dan pengolahan data dilakukan melalui teknik statistik dengan bantuan program Statistical Package for the Social Sciences (SPSS) dan Eviews. Hasil penelitian ini menunjukkan bahwa keempat faktor tersebut berpengaruh secara signifikan terhadap harga Sukuk Negara seri PBS di pasar sekunder, dengan perincian koefisien regresi yaitu sebesar 0,027 untuk volume perdagangan, -0,428 untuk frekuensi perdagangan, 4,948 untuk tingkat imbalan, dan -0,680 untuk jangka waktu jatuh tempo (time to maturity). ......Sukuk is one of the Islamic financial instruments that can be traded in the secondary market. In the trading activity in the secondary market, the price of sukuk may change. The objective of this research is to analyze the effect of liquidity (represented by the trading volume and trading frequency), rate of return and time to maturity toward price of Sovereign Sukuk PBS series in secondary market during the period July 2013 to September 2014. The method of data analysis used is multiple linear regression analysis and data processing is conducted by statistical techniques with the Statistical Package for the Social Sciences (SPSS) and Eviews program. The result of this research showed that the four factors above significantly affect the price of Sovereign Sukuk PBS series in secondary market with the coefficients of regression are 0,027 for trading volume, -0,428 for trading frequency, 4,948 for rate of return, and -0,680 for time to maturity.