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INDONESIA
Akuntabel : Jurnal Ekonomi dan Keuangan
Published by Universitas Mulawarman
ISSN : 02167743     EISSN : 25281135     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
AKUNTABEL: Jurnal Akuntansi dan Keuangan is a scientific journal in the field of accounting and finance published twice a year (in Marc & Sept). Faculty of Economics and Business Mulawarman University.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 12, No 1 (2015)" : 5 Documents clear
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Qori Dwi Eryanti Ningtias
AKUNTABEL Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v12i1.30

Abstract

Based on facts, the number of taxpayers increased every years. Lack of awareness of taxpayers become an issue in maximizing tax revenue. On this research, the author conducted a study of compliance individual taxpayers who to do free work in Balikpapan. This research used by survey method that using primary data obtained from questionnaires media. This research population are individual taxpayers who to do free work in Balikpapan. Based on data from KPP Pratama Balikpapan, individual taxpayers who to do free work in Balikpapan, there were 4.242 people as of 2012,  December. Of there, samples were taken using simple random sampling method. The number of sample are determined as much as 97 people. By using a multiple regression data analysis, it showed that awareness of taxpayers and service tax authorities had a significant effect on compliance of taxpayers, tax penalties no significant effect on compliance of taxpayers.Key words : Tax compliance, the taxpayer awareness, the service tax authorities and tax penalties. 
ANALISIS PENERAPAN PSAK NO 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA Yeyen Suendra; Suharyono Suharyono; Ledy Setiawati
AKUNTABEL Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v12i1.31

Abstract

Organization of the mosque is one of the non-profit organization in the field of religion, in accordance with Statement of Financial Accounting Standards (PSAK 45) of 2011 on a non-profit organization, that non-profit organizations and also should have the right to make financial statements and  report  to  the  users  of  financial  statements.  For  that  mosques  should  also  entitled  to  make statements and financial accountability and reporting to users of financial statements of the pilgrims who are the main source of income of the mosque, even donors from outside even so, the pilgrims and more active donors to provide funding for the mosque propaganda activities. The purpose of the study was to analyze in the preparation of financial statements Masjid Islamic Centre Samarinda in East Kalimantan with reference to Pernyataan Standar Akuntansi Keuangan (PSAK) NO. 45 of 2011 on a non-profit       organization. The analytical tool used in this study, Pernyataan Standar Akuntansi Keuangan (PSAK)  NO. 45 of 2011 on a non-profit organization. This is done to determine whether whether Masjid Islamic Centre Samarinda in East Kalimantan has made recording of financial statements in accordance with PSAK NO. 45 to the delivery of relevant information to meet the interests of the users of the financial statements of both internal and external parties. Based on the research that has been conducted on the financial statements Masjid Islamic Centre Samarinda in East Kalimantan was found that there are still some that are not in accordance with PSAK NO. 45 That is not reported Statements of Financial Position, Statement of Activities, not classifying revenues and expenses properly. Keyword: PSAK NO 45 Tahun 2011
ANALISIS KOREKSI FISKAL TERHADAP LAPORAN KEUANGAN PADA PT KUBAR OUTSOURCE GLOBAL Ishak Iskandar Dinata; Raden Priyo Utomo
AKUNTABEL Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v12i1.32

Abstract

This research was performed at PT Kubar Outsource Global with the aim to analyze and determine whether the fiscal correction which has been carried out by PT Kubar Outsource Global accordance with the tax regulations in Indonesia. The financial statements  of  the  company  are  prepared  in  accordance  with  Accounting  Standards,  however  to  do  the calculation of corporate taxes should consider the rules of applicable taxes. This regulation is called the Fiscal Reconciliation. The results of this study indicate that in the preparation of the Income Statement, PT Kubar Outsource Global experienced an error correction in loading the depreciation of fixed assets, contribution, and the fiscally medical cost, Furthermore the base of the corporate taxes rate is also  not conform with the laws and regulations that will have an impact on profit an income tax produce by the company. According to the company, the  profit  before tax is  62,321,891.45 that the  income tax  is  15,580,472.86. According to  the regulation the profit before tax is 78,126,391.45 that the income tax is 9,765,798.93. Keywords : Fiscal Reconciliation, Analysis of Fiscal Correction
AUDITOR PEMERINTAH PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN BPKP PROVINSI KALIMANTAN TIMUR Nur Aini
AKUNTABEL Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v12i1.33

Abstract

This study aims to determine whether the factors that consists of audit experience, knowledge, the stress of work, and reward influence the government auditor independence. This study uses primary data obtained from the questionnaire. Population in this study as 103 government auditors as worked on Badan Pengawasan   Keuangan   dan   Pembangunan   Perwakilan   BPKP   Provinsi Kalimantan Timur with a total sample of 33 government auditors. Analysis tools using multiple regression formula and hypothesis testing is done by testing the feasibility of the model (statistical test F) and individual significance test (test statistic t). The result indicates that from simultaneous hypothesis test there is a positive  relationship  between  the  audit  experience,  knowledge,  the  stress  of work,  and reward  to the  government  auditor  independence.  The  result  from individual  significance test find out that: (1) the audit experience does not give any influence to the government auditor independence, (2) there is a positive relationship between the kowledge to the government auditor independence, (3) the stress of work does not give any influence to the government auditor independence, and (4) reward does not give any influence to the government auditor  independence  on  Badan  Pengawasan  Keuangan  dan  Pembangunan Perwakilan BPKP Provinsi Kalimantan Timur. Keyword: Audit experience, Knowledge, The stress of work, Reward, and Government auditor independence
AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA Maria Meliana
AKUNTABEL Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v12i1.29

Abstract

This purpose of research is to know financial cost control and condurdance of applying of responsibility  accounting  theory concept at General Hospitas  of Harapan  Insan  Sendawar.  As for  benefit  from  this  research  is to can  become worthwhile supplementary information material for hospital in determining stage steps of wisdom of a period of which will come. Analyzer which applied is by using qualitative empiric descriptive method that is comparison of company cost control system with operation based on responsibility accounting concept. Companies use accounting as a means of cost control. Responsibility accounting is the accounting system that recognizes the responsibility centers on a company, which arise as a result of the authority granted and how they report in the form of a written report. Based on the definition of responsibility accounting, is organizational  structure consisting of responsibility  centers,cost budget based on the responsibility centers, separation of controllable costs and uncontrollable costs, classification and account code and reporting costs to management is concerned. General Hospital of Harapan Insan Sendawar already use accounting as a means of cost control. It's just not fully in accordance with the concept of responsibility accounting theory, so it is needed improvements. Keywords: Responsibility Accounting and The Means of Cost Control

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