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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 8 Documents

Search results for , issue "Vol 14, No 1 (2017): April" : 8 Documents clear

Pengaruh Investasi, Kapasitas Produksi, Nilai Produksi dan Jumlah Unit Usaha pada Sektor Industri Terhadap Penyerapan Tenaga Kerja di Kabupaten Bulungan Aslan Aslan
AKUNTABEL Vol 14, No 1 (2017): April
Publisher : Faculty of Economics and Business Mulawarman University

The purpose of this study was to determine How much influence the investment to the production capacity in the district of Bulungan, To know How much influence the production capacity of the production value in the district of Bulungan, To know How much influence the production value of the number of business units in the district of Bulungan, To know How large indirect effect of investment on employment in the industrial sector through the production capacity in the district of Bulungan, To know How big is the indirect effect of production capacity in the labor market in the industrial sector through the production value in the district of Bulungan, To know How much influence the indirect value production on employment in the industrial sector through a number of business units in the district of Bulungan. The results of the research are investments (X1) direct effect on employment (Y) of 0.667. Production Capacity (X2) direct effect on employment (Y) of -0.040. Value of Production (X3) direct effect on employment (Y) of -0.282. Total Business Unit (Y1) direct effect on employment (Y) of 0.957. Investments (X1) direct effect on employment in the industrial sector through the production capacity (X2) is 0,053. Production capacity (X2) direct effect on employment in the industrial sector through the production value (X3) of 0.395. The production value (X3) direct effect on employment in the industrial sector through a number of business units (X4) of 0.886.Keywords: Investation, Product Capacity, Product Value, Number of Business Units, Employment Absorpt

Analisis Faktor Keuangan dan Non Keuangan yang Mempengaruhi Prediksi Peringkat Obligasi (Studi empiris pada perusahaan penerbit obligasi yang terdaftar di Bursa Efek Indonesia periode 2012-2014) Putri Sakinah; Ardi Paminto; M. Amin Kadafi
AKUNTABEL Vol 14, No 1 (2017): April
Publisher : Faculty of Economics and Business Mulawarman University

The purpose of this study is to examine the effect of liquidity as measured by Current Ratio (CR), Leverage is measured by Debt to Equity Ratio (DER), guarantee and age of bonds to bond rating listed on the Indonesia Stock Exchange. The research sample used is a bond issuer company listed on the Indonesia Stock Exchange (IDX) period of 2012 to 2014. Data collection research using purposive sampling method. Data obtained by 10 companies in the period 2012 to 2014. This study used logistic regression analysis to analyze the data. The result of this research is the liquidity proxied with Current Ratio (CR) has no significant effect on the rating of bond in Indonesia Stock Exchange. The leverage proxied by the Debt to Equity Ratio significantly influences the rating of bonds on the Indonesia Stock Exchange and the age of the bonds and the guarantee does not significantly affect the rating of bonds in the Indonesia Stock ExchangeKeywords: Bonds, bond ratings, liquidity, leverage, age of bonds, guarantees

Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru) Rasyidah Nadir; Hasyim Hasyim
AKUNTABEL Vol 14, No 1 (2017): April
Publisher : Faculty of Economics and Business Mulawarman University

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the accrual based government accounting standards as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

Pemodelan Proses Penyusunan Laporan Keberlanjutan pada Usaha Kecil dan Menengah (UKM) Putu Sukma Kurniawan
AKUNTABEL Vol 14, No 1 (2017): April
Publisher : Faculty of Economics and Business Mulawarman University

Sustainability reporting becomes a new paradigm in corporate reporting. Sustainability reporting demonstrates that management of company have a commitment to engage in business activities, building on the concept of sustainability. This article discusses the implementation of the sustainability reporting on a small and medium enterprises, especially in Indonesia. The discussion is done on the opportunities and challenges of sustainability reporting in small and medium enterprises. Implementation of sustainability reporting in small and medium enterprises adapted to the GRI G4 standard.Keywords: sustainability reporting, sustainability report, small and medium enterprises, GRI G4 standard

Akuntabilitas pada Organisasi Religi; Studi Kasus Masjid-Masjid di Balikpapan, Kalimantan Timur Yunita Fitria
AKUNTABEL Vol 14, No 1 (2017): April
Publisher : Faculty of Economics and Business Mulawarman University

The study aims to test the accountability of the organization in the mosques located in Balikpapan, Kalimantan Timur. This study uses the concept of accountability mechanisms presented by Ebrahim (2003). Data is collected by interview, observation, field notes and document analysis. The study uses semi-structures interview used to explore the perception of mosque board. This study examines 3 mosque organizations and 15 people became interviewees. An interesting result in the study was informal accountability form in Balikpapan mosque. The study consisted of only a few people interviewed, so the results should be interpreted in context and not generalizable. The limitations of this study were that most mosques coud not show the full financial report due to the confidentiality of their financial statements. These findings illustrated to the government about informal accountability in mosques. Thus, this study provides an overview of other studies to see more about accountability in non-profit organizations.Keywords: Accountability, non profit organization, Balikpapan, mosque

Pengaruh Dividend Payout Ratio, Risiko Keuangan, Nilai Perusahaan, dan Ukuran Perusahaan terhadap Perataan Laba (Studi pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Listing di Bursa Efek Indonesia) Ibnu Abni Lahaya
AKUNTABEL Vol 14, No 1 (2017): April
Publisher : Faculty of Economics and Business Mulawarman University

The purpose of this research is to analyze and test the influence; The effect of dividend payout ratio on income smoothing action, financial risk to profit smoothing action, company value to earnings smoothing action, and firm size to earnings smoothing action. This research was conducted at manufacturing company of basic and chemical industry sector which listed in Bursa Efek Indonesia in period 2013-2015 by using purposive sampling. Simultaneously Dividend Payout Ratio, Company Risk, Company Value, and Company Size have significant effect to income smoothing action, with F significance value equal to 0,015 (0,05) and R2 coefficient of determination equal to 34,7% or in other words equal to 65 , 3% influenced by other variables not described in this study.Keywords: Dividend Payout Ratio, Purpose Sampling, Flattening Earnings.

Pengaruh Efektivitas Pelayanan terhadap Kepuasan Konsumen pada Pelabuhan Speedboat Kayan II Tanjung Selor Dedik Wiryawan
AKUNTABEL Vol 14, No 1 (2017): April
Publisher : Faculty of Economics and Business Mulawarman University

This research is aim to analyze effectiveness of services influences to customer satisfaction in Kayan speedboat port II Tanjung Selor. The study will use 88 respondents who are users of services Kayan speedboat port II Tanjung Selor. Analysis tool use Ordinary Least Square. Result of research is effectiveness of services variabel was give significant influence to consumer satisfaction variabel in Kayan speedboat port II Tanjung Selor. Testing result was using t test to show thitung ttabel (2.454 1.662). with test results can to knowing is research hypotesis which in explain research be accepted.Keywords: Effectiveness of service, consumer satisfaction

Analisis Perilaku Wajib Pajak Terhadap Niat Menggunakan E-Filling dan Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Dengan Profesi Sebagai Dosen) Muhammad Abadan Syakura
AKUNTABEL Vol 14, No 1 (2017): April
Publisher : Faculty of Economics and Business Mulawarman University

To improve taxpayer compliance, the government has improved the tax administration system in order to facilitate taxpayers such as by developing IT-based tax administration system such as e-filing for SPT PPh and e-invoice for VAT. However, it still can not improve taxpayer compliance. This study aims to determine what affects the compliance behavior of the taxpayers (especially those who work as teachers) with mediated by the intention of using e-filling. Based on the phenomenon of taxpayer noncompliance and inconsistent results of the above research, this research tries to empirically test the tax compliance model using variables of tax administration complexity, tax knowledge, and satisfaction by focusing on taxpayer compliance of individual lecturer profession in Samarinda City. Taxpayer compliance is reflected in the behavior of taxpayers / individuals in fulfilling their tax obligations. This study uses the theory of planned behavior to observe what factors affect the behavior of taxpayers who prioritize the benefits of tax paid. This study obtains empirical evidence that tax knowledge and satisfaction affect the intention of using e-filling and taxpayer compliance. While the complexity of taxation does not affect the intention of using e-filling. In addition, the intention of using e-filling proven to mediate the knowledge and taxpayer's satisfaction in influencing taxpayer compliance. The results of this study can be used by tax authorities to be able to improve the performance and services provided to taxpayers in order to improve voluntary compliance.Keywords: E-filling, Voluntary Compliance, Theory of Planned Behavior, Deterrence Theory

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