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Rizki Fakhrowan
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INDONESIA
Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Published by Universitas Mulawarman
ISSN : -     EISSN : 27153800     DOI : http://dx.doi.org/10.30872/jiam.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi Mulawarman (JIAM) is a scientific journal in the field of Accounting Science published four times a year (in Apr, June, Sept & Nov). Faculty of Economics and Business Mulawarman University.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 14 Documents
 1   2 
Search results for , issue "Vol 1, No 2 (2016)" : 14 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH DIVIDEND PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.435

Abstract

The purpose of this research is to examine and analyze the influence of fundamental analysis that projected with variable current ratio, return on investment, total asset turnover and earning per share cash dividend against manufacturing companies listed on the indonesia stock exchange period 2010 to 2014. The research of the variable becomes an indicator of fundamental analysis is the current ratio, return on investment, total asset turnover and earning per share (X) against cash dividend (Y). Research data is secondary data obtained from the Indonesian Stock Exchange (www.idx.co.id). Data analysis techniques used multiple linear regression. The population in this research is the annual financial report of the manufacturing companies listed on the Indonesia stock exchange period 2010-2014. Method of determination of the sample determined in Purposive Sampling, and based on the criteria that was specified then the total sample as many as 35 annual report.The results showed that current ratio (CR) and the return on investment (ROI) do not affect significantly to cash dividend while the total asset turnover (TATO) and earning per share (EPS) effect significantly to cash dividend.Keywords: Cash dividend, Current Ratio, Return On Investment, Total Asset Turn Over, Earning Per Share
ANALISIS METODE PENCATATAN DAN PENILAIAN PERSEDIAAN PADA PT. DHARMA RAYA ANUGERAH CANDRA DI SAMARINDA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.526

Abstract

PT. Dharma Raya Anugerah Candra is a company engaged in the procurement of goods and services in this case the procurement of Air Conditioner (AC), Spare Parts, Service Air Conditioner and other electronic equipment. The formulation of the problem in this research is inventory valuation method of recording and Air Conditioning (AC) at PT. Dharma Raya Anugerah Candra are in accordance with Financial Accounting Standards Entities Without Public Accountability (SAK-ETAP) Chapter 11 on supplies. The purpose of this study was to determine the suitability of the inventory valuation method of recording and Air Conditioning (AC) applied by PT. Dharma Raya Anugerah Candra with (SAK-ETAP) In Chapter 11 on the supplies. The analysis tool used is using a FIFO inventory valuation method perpetual referring to the SAK-ETAP about inventories and comparing the value of ending inventory according to company calculations and analysis according to the calculations of SAK-ETAP. After doing research ,the final inventory valuation PT. Dharma Raya Anugerah Candra does not correspond to the final inventory valuation based SAK-ETAP about inventory using First In First Out .This is due to errors in recording inventory cards irregular and consistent with the method used up causing balance that does not correspond to the real situation.Keyword: Recording and Assessment Inventory, SAK-ETAP.
PERAN AGENCY COST REDUCTION DALAM MEMEDIASI HUBUNGAN ANTARA CORPORATE SOCIAL RESPONSIBILITY DENGAN NILAI PERUSAHAAN
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.378

Abstract

The purpose of this study was to analyzed the effect of CSR on firm value. Firm value proxy with Tobins Q. This research was taken because there are still differences between the researchs with each other. This research adding agency cost reduction as mediating variable. This research was not use stakeholder theory, but was applicated agency theory, signaling theory, and legitimacy theory. This study use WarpPLS 5.0. This study uses 63 samples of manufacture firms that listed in Indonesian Stock Exchange (IDX) during 2013 to 2015. The sampling method used for this study is purposive sampling. Type of the data used is secondary data. The result of the test is that CSR positive influence to the firm value. Based on the results of the analysis found that the agency cost reduction is partial mediation between the relationship of CSR on firm value. Institutional ownership cant moderate CSR on ACR.Keywords: Corporate Social Responsibility, Firm Value, Agency Cost Reduction, Institutional Ownership
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 107 TENTANG IJARAH PADA PT AL-IJARAH INDONESIA FINANCE SAMARINDA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.439

Abstract

This research aims to analyze the application of ijarah financing accounting at the Sharia Multi-Purpose Leasing Al-Ijarah Indonesia Finance Samarinda. whether it is suitable or not with the Statements on Financial Accounting Standard or PSAK Number 107 on Ijarah Accounting. The Problem ini this research is formulated as follows : Does the application of ijarah financing accounting at the Sharia Multi-Purpose Leasing Al-Ijarah Indonesia Finance Samarinda follow the statements on Financial Accounting Standard or PSAK Number 107 on Ijarah Accounting? The instrument used to analyze the data in this research was the Statements on Financial Accounting Standard or PSAK Number 107 on Ijarah Accounting. Based on the research finding, it is concluded that Sharia Multi-Purpose Leasing Al-Ijarah Indonesia Finance Samarinda did not fully follow the statements on Financial Accounting Standard or PSAK Number 107 on Ijarah Accounting.Keywords: Sharia Accounting, Ijarah, PSAK Number 107
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 107 TENTANG IJARAH PADA PT AL-IJARAH INDONESIA FINANCE SAMARINDA NONIS LESMANA PUTRI; ISNA YUNINGSIH; MUSVIYANTI -
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.439

Abstract

This research aims to analyze the application of ijarah financing accounting at the Sharia Multi-Purpose Leasing Al-Ijarah Indonesia Finance Samarinda. whether it is suitable or not with the Statements on Financial Accounting Standard or PSAK Number 107 on Ijarah Accounting. The Problem ini this research is formulated as follows  :” Does the application of ijarah financing accounting at the Sharia Multi-Purpose Leasing Al-Ijarah Indonesia Finance Samarinda follow the statements on Financial Accounting Standard or PSAK Number 107 on Ijarah Accounting?”   The instrument used to analyze the data in this research was the Statements on Financial Accounting Standard or PSAK Number 107 on Ijarah Accounting.  Based on the research finding, it is concluded that Sharia Multi-Purpose Leasing Al-Ijarah Indonesia Finance Samarinda did not fully follow the statements on Financial Accounting Standard or PSAK Number 107 on Ijarah Accounting.Keywords: Sharia Accounting, Ijarah, PSAK Number 107
PENGARUH ANGGARAN BERBASIS KINERJA TERHADAP PENINGKATAN KINERJA APARATUR PEMERINTAH DAERAH RAMAYANI LANDE; CORNELIUS RANTELANGI; FERRY DIYANTI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.394

Abstract

Performance-based budgeting to achieve governance in Indonesia, the principles of Performance-based budgeting should be enforced in a variety of important institutions of governance, both central and local government. The problems of this research: What effect on the performance-based budget performance improvement local government apparatus. This study aims to determine the effect of performance-based budgeting to the improved performance of local government officials empirical study on Department of Hygiene and Samarinda. The method used in this research is quantitative method. The sample in this research that the Department of Hygiene and Samarinda, head of department, secretaris, head of the finance department and its sub-staff financial officer, the head of the field, and the section head directly involved in the budget process as a respondent. Sampling technique used is purposive samling and techniques of collecting data obtained through questionnaires or questionnaires and analysis techniques using Partial Least Square (PLS) with the help of software SmartPLS. The results of this study prove that the Performance-based budgeting with indicators that are sorted from the most influence is that the indicators are sorted from the most influence, namely: transparency and accountability on the budget, Discipline Budget, Justice budget, participatory, had a positive influence on the realization of the increase in the performance of government officials area on the Department of Hygiene and Samarinda.Keywords: Performance-Based Budgeting, Performance Enhancement      Apparatus  Local government
PENGARUH REPUTASI UNDERWRITER, UKURAN PERUSAHAAN, PROFITABILITAS PERUSAHAAN, DAN FINANCIAL LEVERAGE TERHADAP TINGKAT UNDERPRICING SAHAM PADA PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA PERIODE 2011-2014 RIZKA RAMADHANI; ISKANDAR -; DHINA MUSTIKA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.450

Abstract

This research aim to analyze of Underwriter Reputation, Firm Size, Profitability, and Financial Leverage on Underpricing by using an approach multiple linear regression model. Sampling method that used is proposive sampling and the result are 79 companies as sample.The data used are secondary data, namely the financial statements and prospectus statements of companies listed on the Indonesia Stock Exchange in 2011-2014. Simultaneous testing concluded that all the independent variables affect the dependent variable at 14 percent. Partial  testing  indicates that underwriter reputation have an significant influence on underpricing. The firm size, profitability, and financial leverage do not have significant influence to underpricing.Keywords: Underpricing, underwriter reputation, firm size, profitability, and  financial leverage.
FAKTOR-FAKTOR YANG MEMPENGARUHI TERWUJUDNYA AKUNTABILITAS KINERJA DI INSTANSI PEMERINTAH ARISKA RATU SUPRABA; DWI RISMA DEVIYANTI; RADEN PRIYO UTOMO
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.406

Abstract

The research objective was to determine the influence of management commitment , motivation and training to performance accountability in the Department of Revenue , Financial Management and Asset Bontang . The data collection is done by questionnaire as many as 60 copies, but only 40 were able to be processed . Questionnaires were distributed to the respondents were civil servants in the Department of Revenue , Financial Management and Asset Bontang . Data were analyzed using SPSS. The results showed that the Commitment Management , Work Motivation and Training positive and significant impact on the Performance Accountability Keywords:  Commitment Management, Work Motivation, Training, Performance Accountability  
ANALISIS PENILAIAN PERSEDIAAN PADA APOTEK DELFITA FARMA DI SAMARINDA SITI NOOR SELMA ANGGRAINI; HAMID BONE; IRWANSYAH -
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.451

Abstract

The purpose of this study was to determine the fairness of the presentation of the value of inventory in financial statements Pharmacies Delfita Farma in Samarinda and analyzing records inventory Pharmacies Delfita Farma using the Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) to determine differences in the value of ending inventory. The analysis tool used is the Financial Accounting Standards Entities Without Public Accountability (SAK ETAP). Based on analysis tools that have been used got the final result of inventory is Rp 7,124,897.00 with no difference in the unit. Based on research, the analysis shows that the value of ending inventory by Pharmacies Delfita Farma is different from the value of ending inventory valuation using LIFO (Last In, Firts Out) method. final inventory's Alloris Tablet Rp 237,991.00 and Rp 238,924.00, Eflagen 50 mg of Rp 301,340.00 and Rp 301,500.00, Sanexon 4 mg of Rp 333,500.00 and Rp 339,625.00 and the final inventory Anbacim 500 mg no difference. Final inventory according to calculations Pharmacies Delfita Farma is Rp 7,124,897.00 while the calculation according to the author is Rp 7,132,115.00 resulting in a difference in the value of inventories amounting to Rp 7128.00. Therefore, the authors suggest Pharmacies Delfita Farma can improve assessment methods inventory so it can be in accordance with Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) Chapter 11 Inventories are just using assessment LIFO (Last In, Firts Out) methods and Weighted average or average.Keywords: Assessment Inventory, FIFO
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN RIZKY MIKI UTARI; NURITA AFFAN; BRAMANTIKA OKTAVIANTI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.433

Abstract

This research was aimed to analyze the impact of the disclosure of corporate social responsibility to corporate profitability at oil palm plantation company listed in Indonesia Stock Exchange (IDX). In this research, profitability measured was surveyed by used Return On Asset (ROA), Return On Equity (ROE), Return On Investment (ROI), Net Profit Margin (NPM), dan Earning Per Share (EPS).  This research samples used 8 oil palm plantation companies listed in Indonesia Stock Exchange (IDX) year 2010-2014. The data was used annual report or years report that were taken in website www.idx.co.id. The sampling technique was purposive sampling method. The analysis method was a simple regression. The results of this research that disclosure of corporate social responsibility had positive significant impact to ROA, NPM and EPS. But, disclosure of corporate social responsibility did not had impact significant to ROE and ROI.Keywords:   Corporate Social Responsibility (CSR), Profitability, Return On Asset (ROA), Return On Equity (ROE), Return On Investment (ROI), Net Profit Margin (NPM), Earning Per Share (EPS)

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