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Akuntabel : Jurnal Ekonomi dan Keuangan

AKUNTABEL
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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 7 Documents

Search results for , issue "Vol 13, No 2 (2016): September" : 7 Documents clear

Pengaruh jumlah nasabah, tingkat suku bunga dan inflasi terhadap penyaluran kredit pada pt pegadaian di cabang samarinda seberang kota samarinda Ade Septevany Dewi
AKUNTABEL Vol 13, No 2 (2016): September
Publisher : Faculty of Economics and Business Mulawarman University

Testing the hypothesis in this study using multiple regression analysis models due diligence. Multiple regression analysis was used to determine the effect the effect of several independent variables on the dependent simultaneously or partially during any particular period. The results of the analysis obtained by linear regression equation as follows:Y = -119.190 + 0,024X1 + 82,319X2 - 0,157X3 Results of simple linear regression equation that shows the direction of the effect of each - each independent variable on the dependent variable, which is indicated by the regression coefficient variable. unknown value of R square (coefficient) of 0.917 or 91.7%. This means that 91.7% Loans (Y) on PT Pawn (Persero) Branch in Samarinda across the city of Samarinda is affected by the number of customers (X1), Interest rate (X2) and inflation (X3), while the remaining 8.3 % is the contribution of other factors not included in this study. The results of the analysis and discussion of the conclusions made are number of customers affect the loan portfolio in PT Pawn (Persero) Branch in Samarinda Seberang Kota Samarinda hypothetically accepted. The interest rate does not affect the loan portfolio in PT Pawn (Persero) Branch in Samarinda Seberang Kota Samarinda is the hypothesis is rejected. Inflation effect on Mortgage Lending in PT (Persero) Branch in Samarinda Seberang Kota Samarinda is the hypothesis is rejected.Keyword: The interest rate, inflation, and Lending

Pengaruh tingkat pendidikan, sikap kerja dan keterampilan kerja terhadap prestasi kerja karyawan pt. wahana sumber lestari samarinda Kusma Maringan; Yonathan Pongtuluran; Siti Maria
AKUNTABEL Vol 13, No 2 (2016): September
Publisher : Faculty of Economics and Business Mulawarman University

The Effect of Education, Work Attitude, and Job Skills to Job Performance Employe PT. Wahana Sumber Lestari Samarinda (Supervised by Mr. Jonathan Pongtuluran and Mrs Siti Maria). The purpose of the study is to know the influence the Effect of Education, Work Attitude, and Job Skills to Job Performance. This research in PT. Wahana Sumber Lestari Samarinda. The sampling method by using sampling sensus, sampel that collect as much as 150 employe. Data in the research this use primary data that is interview and questionnaire. hypothesis testing used in this research is multiple linear regression using SPSS Versi 20. The results of this study show: 1) Level Education positive and significant effect to Job Performance PT. Wahana Sumber Lestari Samarinda, 2) Work Attitude positive and significant effect to Job Performance PT. Wahana Sumber Lestari Samarinda, 3)job Skills positive and significant effect to Job Performance PT. Wahana Sumber Lestari Samarinda.Keyword: Education level, Work attitude, Job Skills and Job Performance.

Pengaruh partisipasi anggaran, informasi asimetri, dan kapasitas individu terhadap budgetary slack pada skpd pemerintah kota samarinda Akhmad Azmi Basyir
AKUNTABEL Vol 13, No 2 (2016): September
Publisher : Faculty of Economics and Business Mulawarman University

Budgeting in public sector is heavily influenced by non economic factors, for example budget participation, asymmetry information, and individual capacity. The purpose of this study was to determine signficant level and the way effect of budget participation, asymmetry information, and indivudual capacity to budgetary slack in SKPD of Goverment Samarinda City. Sample of this study are 148 respondent from 37 agency of SKPD Samarinda City. Only 120 respondent can be procced. Questionnaire were distributed to respondent who had position as head of agency, secretary agency, head financial sub section, and head planing sub section from each agency in SKPD of Goverment Samarinda City. This study using Partial Least Square (PLS) to analysed data. The study concluded that budget participation does have significant and positive influence with the budgetary slack in SKPD of Goverment Samarinda City, therefore Ha1 accepted. while, asymmetry information has significant and positive influence with budgetary slack in SKPD of Goverment Samarinda City, therefore Ha2 accepted. and individual capacity has significant and positive influence with the budgetary slack in SKPD Goverment of Samarinda City, therefor Ha3 accepted.Keyword: Budget Participation, Asymmetry Information, Individual Capacity, and Budgetary Slack.

Penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (sak etap) pada penyusunan laporan keuangan Norkamsiah Norkamsiah; Agus Iwan Kesuma; Agus Setiawaty
AKUNTABEL Vol 13, No 2 (2016): September
Publisher : Faculty of Economics and Business Mulawarman University

The financial statement is the primary means of communicating financial information to parties outside of the company, which contains the results of the accounting process that can be used as a means of communication between financial information and or activity of a company with the parties concerned with the information or corporate activity. in this case, the local cigarette company as entity the publishes general purpose financial statement for external users is expected to make a financial report in accordance with the standard, it is the standards of financial accounting entity without public accountability (SAK ETAP). the purpose of this study is to investigate the compilation and presentation of financial statement by an entity’s financial accounting standards without public accountability (SAK ETAP), as well as the obstacles encountered in its application. this study used a qualitative research case study method. the steps are taken to obtain the information is by interview and documentation. the result of this study indicate that CV Aba Komputer financial statemen has not implement accounting standars entities without public accountability (SAK ETAP) and it is because the company has the limitation of knowlegde and human resources.Keyword: Financial statements, SAK ETAP

Pengaruh asimetri informasi dan ukuran perusahaan terhadap manajemen laba pada perusahaan pertambangan yang terdapat di bursa efek indonesia Anastasia Wenny Manggau
AKUNTABEL Vol 13, No 2 (2016): September
Publisher : Faculty of Economics and Business Mulawarman University

The research aims to investigate about asymmetric information and size of company toward earning management on mining companies which listed by Indonesia Stock Exchange for the period 2011-2013. The type of data used in this research is a secondary data that sourced by official website of Indonesia Stock Exchange. The analyisis Method used in this research is multiple linear regression analysis and helped by 21 version. The result of research partially shown that the variable of asymmetric information have a significant effect on earning management by result of the of 3,532 with significance level of 0,001. The reacerch result is supported by the research of Muliati (2011) which stated the asymmetric information has a positive significant effect on earnings management, while the size of company has no significant effect on earnings management with the -0,863 with a significance level of 0, 392 which the results of this research are also supported by previous study conducted by Limantara (2009) which states that the result of size of company is negatively affectively affect toward earning management. This research suggested the company to more effectively provide the financial reports and use many factors that effected to earning management beside total asset to measure the size of company.Keyword: Earning management, asymmetric information and size company

Pengaruh partisipasi anggaran dan akuntansi pertanggungjawaban terhadap kinerja pegawai pada badan pengelola keuangan dan aset daerah kota balikpapan Beby Natalya; Dwi Risma Deviyanti; Annisa Kusumawardani
AKUNTABEL Vol 13, No 2 (2016): September
Publisher : Faculty of Economics and Business Mulawarman University

This study aims to know the influence of budgetary participation, and responsibility accounting to employee performance in Finance and Asset Management Body Area of the City of Balikpapan. Data collection is done by giving 40 copies of the questionnaire, but only 37 questionnaire which the data could be analyzed and processed. The questionnaire distributed to the respondents who was work in Finance and Asset Management Body Area of the City of Balikpapan. The research analysis data used SmartPLS. The result of this research showed that budgetary participation has significant positive impact influence to employee performance, and responsibility accounting has significant positive impact influence to employee performance. Keyword: Budgetary Participation, responsibility accounting, employee performance

Analisis selisih biaya pembangunan proyek kontruksi pada pt tastia permata sejahtera di samarinda Donny Rozano
AKUNTABEL Vol 13, No 2 (2016): September
Publisher : Faculty of Economics and Business Mulawarman University

The problems of this study was to determine whether the actual cost of the constructions projects in the Mosque Nurul Ilmi Loa Bakung experiencing favorable or unfavorable difference. The purpose of this research is to determined the magnitude of the differnce between the budget and actual costs in the execution of the project to determine the factors that cause the difference between budget and realization. The data used is the budget cost of raw materials, direct labor costs and factory overhead costs and realization costs of raw material costs, direct labor costs and factory overhead costs for the construction of Mosque Nurul Ilmi. From the research, the costs incurred difference is the cost of materials amounting Rp.44,810,000.00 excess quantity of raw materials Rp.15,450,000.00 and factory overhead cost difference of Rp.103,180,000.00. From these results between budget and realization of Rp.163,440,000.00.Keyword: Variance Analysis, Cost of Production, Raw Material Costs, Overhead Cost

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