cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota samarinda,
Kalimantan timur
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 2 (2015)" : 5 Documents clear
PENENTUAN TARIF JASA KAMAR HOTEL DENGAN METODE ACTIVITY BASED COSTING SYSTEM PADA HOTEL GRAND VICTORIA DI SAMARINDA Indri Kristiani; Set Asmapane; Fibriani Nur Khairin
AKUNTABEL Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1087.367 KB) | DOI: 10.30872/jakt.v12i2.25

Abstract

Indri Kristiani, 2015 “Hotel Room Service Rate Determination Method of Activity Based Costing System at Hotel Grand Victoria in Samarinda”, under the guidance of Mr. Set Asmapane (Supervisor 1) and Mrs. Fibriani Nur Khairin (Supervisor 2).The purpose of this research is to determine the determination of tariff for the hotel room in the Grand Victoria in Samarinda. Analyze used in this research is Activity Based Costing System. Activity Based Costing System is a method that traces the activity in the company. Further costs arising from these activities will be grouped cost pool based cost drivers that occurred.Based on the survey results revealed that the cost of a conventional system room for a superior room type is Rp 591.501/day, deluxe room type is Rp 668.726/day, junior suite room type is Rp 862.385/day, and victoria suite room type is Rp 1.245.518/day. While the cost of the room according to activity based costing system for a superior room type is for Rp 402.005/day, deluxe room type is Rp 453.188/day, junior suite room type is Rp 606.246/day, and victoria suite room type is Rp 1.063.762/day. Cost calculation of activity based costing system produces a lower rate compared with conventional system in all types of rooms. The difference is due to the lower cost of the activity based costing system is charged to many cost drivers while in the conventional system using only one or two cost drivers based unit.  Keyword         :      Activity Based Costing System, Cost Pool, and Cost Driver
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENJUAL ATAU MENYEWAKAN TUG BOAT PADA PT SURYA MARITIM SHIPPINDO DI SAMARINDA Maria Magdalena
AKUNTABEL Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.635 KB) | DOI: 10.30872/jakt.v12i2.26

Abstract

PT Surya Maritim Shippindo is one of the shipping services company in Samarinda. It is located on Jalan Arif Rahman Hakim No. 13 Samarinda. Tug boat owned by the company is 3 units, but one of them is rarely operate. Based on historical data of the company, over the last 2 years, that tug boat only operating maximum 6 months in a year. Therefore the management requires analysis in decision making between sell or keep renting the tug boat. This research aim to analyze the differential cost of two alternatives, to sell or rent a tug boat to determine which is most favorable alternative between sell or rent tug boat. Data collection methods used in this research is the research field, which consists of observation, interviews, documentation, and research literature. The instrument analysis that used in this research is differential cost analysis to indentify the cost of each alternative and compare the profits of the two alternatives. Then, discount factor 8,7% used to analyze present value from cash in flow and cash out flow during the 8 years lease term. The results of this research show that selling tug boat alternative result the bigger cash in flow than rent tug boat altenative because the high of operational costs likes insurance cost, reparation/docking cost and cost of crew salary which must    be    paid    by    the    company    when    the    tug    boat    keep    to    rent. Key words: Differential Cost, Decision Making 
ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA CV YAMAHA SINAR UTAMA HIDAYATULLAH SAMARINDA Kamalia Pantalisa; Cornelius Rantelangi; Anisa Kumawardani
AKUNTABEL Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.283 KB) | DOI: 10.30872/jakt.v12i2.27

Abstract

This research determine: How the performance of CV Yamaha Sinar Utama Hidayatullah Samarinda during 2012 and 2013 measured using the Balanced Scorecard concept. And  the research pupose   is to determine the performance of CV Yamaha Sinar Utama Hidayatullah Samarinda in 2012 and 2013 seen from the Balanced Scorecard concept. Based on the results of the research indicate: (1) Financial Perspective of CV Yamaha Sinar Utama in 2012 is quite good, while in 2013 is still not good. In 2013 the company was not able to optimize the use of assets to generate the level of sales and higher investment returns. Similarly, the percentage of sales growth in 2013 were lower than the previous year. ROI and profit margin percentage is still low. (2) Customer Perspective of CV Yamaha Sinar Utama in 2012 and 2013 is quite good. Customer Rettention percentage is fairly high, although the percentage of Customer Acquisition had decreased. (3) Internal Business Process Perspective of CV Yamaha Sinar Utama in 2012 and 2013 is quite good, because every year the company is always able to provide the addition of new products. (4) Learning and Growth Perspective of CV Yamaha Sinar Utama in 2012 and 2013 is quite good, it is seen from the increasing percentage of employee training and employee productivity is high enough and the number of employees out every year si become less. Keyword: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Processes Perspective, Learning and Growth Perspective
PENGELUARAN PEMELIHARAAN ASET TETAP PT PUPUK KALIMANTAN TIMUR DIVISI JASA PELAYANAN PABRIK DI KOTA BONTANG Hasanah Susanti; Irwansyah Irwansyah; Musviyanti R
AKUNTABEL Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (855.616 KB) | DOI: 10.30872/jakt.v12i2.28

Abstract

Formulation  of  the  problem in  this  riset  is  how the  suitability  of  recognition, presentation  and  disclosure  of  accounting  zakat,  infak  and  sedekah  at  BAZNAS  in Bontang with the statement of financial accounting standard number 109 in 2011. In accordance with the above formulation of the problem, then the purpose of this riset is to analyze the recognition, presentation and disclosure of accounting zakat, infak and sedekah that of the BAZNAS in Bontang and identify compliance with the statement of financial accounting standard number 109 in 2011. The analytical tool used in this study is of SFAS number 109 in 2011. This analysis is  done  with  2  stages,    making  receipt  journal  and  distribution  of  zakat,  infak  and sedekah, and then make financial statements in the fund statement, cash flow statement and statement of financial position. The results showed that BAZNAS in Bontang didn’t make recognition for the transaction in 2013, do not include the (express) a written statement of the percentage of the distribution funds amil and funds nonamil and reason on zakat, infak and sedekah in the annual report and not presenting the financial statements in the form of statement of changes in funds. Cash flow statement and balance sheet (statement of financial position). Thus it is known that the recognition, presentation and disclosure of accounting zakat, infak and sedekah BAZNAS Bontang not in accordance with SFAS number 109 in 2011.  Keywords: accounting zakat, infak and sedekah, SFAS
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Hany Afifah Sausan; Irwansyah Irwansyah; Bramantika Oktavianti
AKUNTABEL Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.812 KB) | DOI: 10.30872/jakt.v12i2.24

Abstract

The aim of this research is to test and analyze the effect of corporate social responsibility  and  good  corporate  governance  towards  the  firm's  value,  and  to  test profitability in moderating the effect of corporate social responsibility disclosure and good corporate governance towards the firm's value. The research method used is multiple linear regression method for the first model and absolute residual value test for the second model with moderating variabel. Classical assumption test in this research consists of normality test, multicollinearity test, heteroscedasticity test, and autocorellacy test. The result of this research shows that corporate social responsibility effects the firm's  value  insignificantly and good corporate governance negatively  effects the firm's value whilst profitability is not a moderating variable in the connection between corporate social responsibility and good corporate governance with firm's value. It is caused by some factors including investor’s consideration before doing some investment in the go publiccompanies which is various and doesn’t consider the corporate social responsibility or good corporate governance from the company. Key Words        :   Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Firm's Value, Profitability.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2015 2015


Reset
Filter By Issues
All Issue Vol 20, No 2 (2023): Juni Vol 20, No 1 (2023): Maret Vol 19, No 4 (2022): Desember Vol 19, No 3 (2022): September Vol 19, No 2 (2022): Juni Vol 19, No 1 (2022): Maret Vol 18, No 4 (2021): Desember Vol 18, No 3 (2021): September Vol 18, No 2 (2021): Juni Vol 18, No 1 (2021): Maret Vol 17, No 2 (2020): September Vol 17, No 1 (2020): April Vol 16, No 2 (2019): September Vol 16, No 1 (2019): April Vol 15, No 2 (2018): September Vol 15, No 1 (2018): April Vol 14, No 2 (2017): September Vol 14, No 1 (2017): April Vol 13, No 2 (2016): September Vol 13, No 1 (2016): April Vol 12, No 2 (2015) Vol 12, No 1 (2015) Vol 10, No 2 (2013) Vol 10, No 1 (2013) More Issue