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"Skripsi ini membahas hubungan restitusi PPN atas ekspor terhadap cash flow perusahaan dan upaya perencanaan pajak untuk meminimalkan beban cash flow perusahaan dalam proses restitusi PPN tersebut. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian memperlihatkan Restitusi PPN yang dilakukan (PT YI) secara nominal dan waktu memiliki implikasi terhadap cash flow. Jika permohonan resitusi PPN berhasil dengan tingkat koreksi kecil, maka cash flow dapat berjalan dengan normal dan sebaliknya. Pada awalnya upaya perencanaan pajak yang dilakukan untuk meminimalkan beban cash flow perusahaan belum optimal, oleh karena itu dilakukan usaha perbaikan Perencanaan pajak baik internal maupun exkternal.

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The focus of this study is the relation of VAT refund for exporting to the company cash flow and the tax planning attempt for the minimization of burden company cash flow in course of the VAT refund. This research is qualitative descriptive interpretive.

The result of this research show the VAT refund done nominally and time own which implicated to the cash flow. If the VAT refund application completed with minimum correction level, the cash flow can work normally and the other way around. In the beginning, tax planning attempt done by YI Corp. to minimize the burden of the cash flow company not yet optimal, therefore it done."

"Almost every bank in Indonesia now has automatic teller machine (ATM). Banks also obliged its client for having ATM card, despite of whether the ATM card is used. The increasing amounts of ATM consumer depend on the increasing amounts of ATM and the increasing amount of banks affiliated in the ATM network. ATM BERSAMA managed by the PT Artajasa Pembayaran Elektronis has started operating in the early year of 1990. The Number of its ATM is 13.000 units. Now 62 banks has become the member in this chain.Problem that is often occurred in ATM Bersama network like : the client of Bank A makes a cash withdraw in the ATM of Bank B, the money doesn't come out but the client account have been debited, money doesn't come out as according to the desirable amount but client account have been debited. Client of Bank A makes a transfer transaction to the account of bank B, the client?s account have been debited, but the objective account has not been credited.PT. Artajasa Pembayaran Elektronis as the organizer of ATM Bersama in handling of its customer complain i.e. the bank members of ATM Bersama issued a Sistem Prosedur Pengoperasian (SPP) consist of information about the regulation for all members of ATM Bersama and the procedures in how to put a complain as well as the process and the time in solving the complain.The purpose of this research was to analyze the satisfaction of the bank members of ATM Bersama to the management complain executed by PT. Artajasa Pembayaran Elektronis. This research uses a quantitative research method by distributing questioners to 62 bank member of ATM Bersama officers which usualy implements the client complain of ATM Bersama. After the data was collected, writer carry out a data processing by Likert scale where the satisfaction of bank members of ATM Bersama is obtained based on the range of scale.From the result of the research, the writer makes a conclusion that in general the bank members of ATM Bersama feel satisfied with the management complain executed by PT. Artajasa Pembayaran Elektronis. The Writer also suggest that PT. Artajasa Pembayaran Elektronis is paying more attention to the bank members, and arrange more meeting with the bank members."

"Liberalization of telecommunication industry which conducted since 2002 had change market structure in Indonesia. Liberalization telecommunication industry had encouraged presence of more operator, so that inter-operators competition among operators in attracting customers more tight as well. Refer to importance of qualified and quality human resource in the company, PT Infomedia Nusantara provide particular attention in the form of training and development of every existing human resources, especially for division Call Center 147. Appropriate training quality, thus it would be resulted employees who have high quality so that will improve company productivity and may compete in a more progressively tight business field nowadays.

Training quality is very important to increase knowledge and skill of the employees. Every company expects to get perfect training thus it will be resulted employees who have high quality. The objective of this research is knowing how the training was held and what the perception of the employees about the training.

This research implemented in call center 147 division of PT Infomedia Nusantara. The respondent of this research are totally 120 people. Method of research is survey and simple random sampling technique. Quantity of sample responden is 55 people. Data collecting method is using questioner and interview to the respondent. This research use quantitative approach to describe perception of the employees for the service excellent training which is held by PT Infomedia Nusantara Company.

This research had found that the service excellent training was held for two days that contain about knowledge of the company product and how to operate computer system. Service excellent training had good assessment from the employees it means that service excellent training had been done with good standart. Even that the training had good standart but the company must increase the quality of the training to get more excellent sevices. One of step to increase the quality of the training is change the place of training to another place that can reach for all of employees and session of the training can be added become three days."

"Pada era globalisasi dewasa ini, dimana dunia semakin terasa sempit karena kemajuan teknologi, terutama dibidang informasi, komunikasi dan teknologi, terlihat tuntutan tugas bagi semua pihak yang semakin meningkat dan semakin berat.Ilmu manajemen perkantoran adalah ilmu yang sangat penting dipelajari dan dipahami. Ilmu manajemen perkantoran ini sangat besar manfaatnya terutama bagi pimpinan dalam suatu kantor atau instansi. Seperi kita ketahui bahwa kantor merupakan tempat berkumpulnya para pegawai yang melakukan kegiatan-kegiatan dalam kantor. Oleh karena itu kantor akan menjadi penting bagi suatu organisasi, karena administrasi kantor dapat melancarkan jalannya kegiatan kantor."

"Ericsson Harel (0606056360), Analysis Of Life Style Related To Purchasing Intention LCD TV (Case Study At PT. PANASONIC GOBEL INDONESIA), XV pages + 96 main pages + 38 tables + 8 pictures + 34 bibliographies (1981-2008) + 6 additions Television is a widely used telecommunication medium for broadcasting and receiving live, moving grayscale or color images with sound. The word is derived from mixed Latin and Greek roots, meaning 'far sight'. A television may be built to receive different broadcast or video formats, such as a high definition television, commonly referred to as HDTV.This research aimed to investigate the relation between life style to purchasing intention of LCD TV, case study at PT. Panasonic Gobel Indonesia. Mowen suggested (1995:259) life style relate to how people live, how they spend their money, and how allocate the time. Assael suggested (1992:35) purchase intention is behavior as a response to some object, or willingness customer to make purchasing, this process start from needs of some product or need arousal and then proceed into searching information by customer, and then they will evaluate the product, the result for evaluated will be the impulse to be purchase intention before customer really buy the product.Data collected in this research is a quantitative data based on close questioners posed to all customer at electronic shop in Jakarta. This research is a quantitative research and describing the true fact, data presented as frequency table and correlation of two variables. From this data, it can be concluded that there is stated the existence of life style and purchase intention LCD TV in Jakarta. The analysis result shown quite strong and positive relation between life style to purchase intention LCD TV. It can be concluded that the relation between these two variables is consistent, the better implementation of life style the customer, the higher purchase intention can get. The influence of life style proved to have contribution on purchase intention LCD TV in Jakarta.Conclusion resulted from this research is the existence of life style customer can enhance purchase intention LCD TV. Thereby an improvement LCD TV purchasing based on purchase intention and life style to every custIndonesia especially Jakarta."

"Profitability is the most important thing in every company. Every company try to increase their profits as maximum as posible. One factor that company used to increase its profit is to make decision about optimum capital structure. Some theory said about correlation between capital structure and profitability. The more profitable the firm, the lower is the amount of leverage expected to be used by the firm. Capital structure is a combination of equity and debt. Some research shows that company which has small ratio of debt in thei capital structure has a big probability to gain high equity return. Thus, debt to equity ratio was used as indicator of capital structure and return on equity was used as measurement for profitability.

This study was made to know influences of capital structure in relation with return on equity as a proxy of profitability. The study was conducted in PT Bank Mega Tbk, period January 2002 until March 2008, using its annual reports as a population, with monthly reports period January 2002 until March 2008 as samples.

The result of statistic test by using alfa 0.05 concludes that capital structure have a significantly small effect to return on equity at PT Bank Mega Tbk period January 2002 ? March 2008. It means that capital structure in PT Bank Mega Tbk period January 2002 ? March 2008 was a small factor in increasing the equity return."

"The bank?s success in giving loan is related to promotions and service ecexelent which are given to debitors and debitors to be,promotion is something that must be paid attention by banks because its appropriate promotion will give benefits to the bank and debitors valuable assets which can survive and have ability to get benefits in a long term. From existed marketing tools word of mouth is dominated promotion which support marketing such as product and service marketing have high involvement. One of the bank which offers micro business credit is Bank Mandiri which is famous for its Kredit Mikro Mandiri with special cases for debitors to be in PT Bank Mandiri (Persero) Tbk Hub Jakarta Pulogadung. Debitor who are satisfied with the product and service given will bring benefits for the bank and they will be loyal debitors and can carry out communication through word of mouth (positively) to other debitors to be.

The objective research of PT Bank Mandiri (Persero) Tbk Kredit Mikro is to find out how the effect word of mouth spreads to influence the business man submission intention using quantitave approach with literature study and uses research instrument by using questioner which is distributed to 125 business men respondents.

Research with statistic analyze using SPSS for windows 15 in variable word of mouth data analyze consists of 5 dimensions there are Talkers, Topics, Tools, Taking parts, and Tracking and variable intention to buy. Simple regression has been carried out by combining five dimensions becomes variable word of mouth and regression comparing with intention to buy.This research of this result shows that there is high influence of word of mouth on Kredit Mikro Mandiri product towards business men submission intention."

"Putusan Mahkamah Konstitusi Nomor 85/PUU-XIV/2016 mempertegas Kewenangan KPPU bukan sebagai pro justitia. Dalam pelaksanaanya pada kasus PT. Balina Agung Perkasa dan PT. Tirta Investama yang diduga melakukan praktek perjanjian tertutup dan penguasaan pasar dalam Putusan Nomor 22/KPPU-I/2016, KPPU tetap menggunakan istilah pro justitia dalam Berita Acara Pemeriksaan yang digunakan sebagai dasar Putusan. Terhadap hal tersebut, termohon mengajukan keberatan ke Pengadilan Negeri. Dalam Putusan Nomor 124/Pdt.G.KPPU/2018/PN.Jkt.Sel pengadilan membatalkan Putusan KPPU tersebut, karena KPPU menggunakan istilah pro justitia dan telah melanggar Putusan Nomor 85/PUU-XIV/2016. Kemudian KPPU mengajukan kasasi dalam Putusan Nomor 806 K/Pdt.Sus-KPPU/2019, membatalkan Putusan Nomor 124/Pdt.G.KPPU/2018/PN. Jkt.Sel dan memperkuat Putusan Nomor 22/KPPU-I/2016. Akibat permasalahan tersebut, maka menimbulkan pertanyaan mengenai apakah KPPU berhak menggunakan pro justitia atau tidak. Sehingga permasalahan hukum yang dibahas apakah pro justitia dapat digunakan dalam penegakan Administrasi oleh KPPU dan bagaimana hukum mengatur penggunaan pro justitia sebagaimana dalam Putusan Nomor 85/PUU-XIV/2016 jo. Putusan Nomor 806 K/Pdt.Sus-KPPU/2019. Penelitian ini dilakukan dengan metode penelitian yuridis-normatif dengan data yang diperoleh dari kepustakaan melalui studi dokumen. Hasil dari penelitian ini menunjukan bahwa Putusan Mahkamah Konstitusi Nomor 85/PUU-XIV/2016 tidak memiliki implikasi apapun terkait penggunaan pro justitia dalam Penegakan Administrasi oleh KPPU. Terhadap penggunaan pro justitia sebagaimana dalam Putusan Nomor 85/PUU-XIV/2016 jo. Putusan Nomor 806 K/Pdt.Sus-KPPU/2019 dalam berita acara pemeriksaan, hal ini merupakan salah satu kewenangan dari KPPU adalah melakukan penyelidikan atau pemeriksaan terkait pelaku usaha yang diduga melakukan praktek monopoli dan persaingan usaha tidak sehat.

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The Constitutional Court Decision Number 85/PUU-XIV/2016 emphasized that the KPPU's authority is not as a pro justitia. In its implementation in the case of PT Balina Agung Perkasa and PT Tirta Investama, which allegedly committed the practice of a closed agreement and market control in Decision Number 22/KPPU-I/2016, KPPU still used the word pro justitia in the Minutes of Examination used as the basis for the Decision. Against this, the respondent filed an objection to the District Court. In Decision Number 124/Pdt.G.KPPU/2018/PN.Jkt.Sel, the court annulled the KPPU Decision, because KPPU used the term pro justitia and had violated Constitutional Court Decision Number 85/PUU-XIV/2016. Then KPPU filed an appeal in Decision Number 806 K/Pdt.Sus-KPPU/2019, canceling Decision Number 124/Pdt.G.KPPU/2018/PN.Jkt.Sel and upheld Decision Number 22/KPPU-I/2016. As a result of these problems, it raises questions about whether KPPU has the right to use pro justitia or not. So that the legal issues discussed are whether pro justitia can be used in administrative enforcement by the KPPU and how the law regulates the use of pro justitia as in Decision Number 85/PUU-XIV/2016 jo. Decision Number 806 K/Pdt.Sus-KPPU/2019. This research was conducted using a juridical-normative research method with data obtained from literature through document studies. The results of this study show that the Constitutional Court Decision Number 85/PUU-XIV/2016 does not have any implications regarding the use of pro justitia in Administrative Enforcement by KPPU. Against the use of pro justitia as in Decision Number 85/PUU-XIV/2016 jo. Decision Number 806 K/Pdt.Sus-KPPU/2019 in the minutes of examination, this is one of the authorities of the KPPU to conduct investigations or examinations related to business actors suspected of committing monopolistic practices and unfair business competition."

"The main purpose of sales promotion is to attracting customer to buy and use the products or sevices. Sales promotion in term of discount coupon often use by the marketers with assumed the impacts can stimulus customers and finally they really buy the product or services. The purpose of this research is to know consumer perception to the activity of sales promotion in term of discount coupon. Jim Blythe at his book Marketing Communications says that sales promotion is Activities designed to give temporary boost to sales, such as money ? off coupons, free samples, two for the price of one promotion, etc.Its purpose is to create a temporary increase in sales by bringing purchasing decisions forward and adding some immediacy to the decisions making process. Dunia Fantasi (unit of Ancol Jakarta Bay City) is the company based on recreation business that use sales promotion in term of discount coupon as one of their marketing strategy. This research use quantitative approach and descriptive type of research was. Collecting data technique conducted by literature and field research by using questioner as an instrument. The population of this research are the visitors of Dunia Fantasi ? Ancol, who knows the discount coupon promotion program, with minimum age 15 years old that is compatible with segment and target market of Dunia Fantasi. The amount of sample is 95 respondent. The data processed by using statistical measuring instrument SPSS 15.00. Responders characteristic were analyzed by frequency distribution, and to see means and mode of data were analyzed by descriptive statistic frequency.

From the result, known that the consumer perception to the activity of sales promotion in term of discount coupon are good and positive. The indication are Mean and mode result of all indicators are in strong enough category of ordinal spread scale.The writer would suggest to Management of Dunia Fantasi to maintain and develop the sales promotion strategy because it is effectively to raise the visitors. Besides that sales promotion should be integrated to the other media of marketing communication, such as advertising, public relation, etc."