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<![CDATA[PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA ]]>
<![CDATA[JERI PALI]]>;
<![CDATA[ISKANDAR -]]>;
<![CDATA[BRAMANTIKA OKTAVIANTI]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.683
<![CDATA[Curerent tax is a source of revenues for the country. Lack of tax compliance becomes a problem in maximizing tax revenue. In this study the authors conducted a study of corporate taxpayers who have been using the system on-line in reporting their income taxes at the tax office Pratama Samarinda. This research uses primary data obtained from questionnaires media. Population in this study is the taxpayer who had never reported the income tax system with on-line. The number of samples is determined as many as 40 people. By using partial least square analysis of the data showed that the organizational structure and significant positive effect on tax compliance while organizational procedures, organizational strategy and organizational culture negative effect on tax compliance.Keyword: Tax Complience, Organizational Structure, Organizational Procedures, Organizational Strategy, Organizatioanal Culture.]]>
<![CDATA[PENGARUH PROFITABILITAS, DIVIDEND PAYOUT RATIO, DEBT TO EQUITY RATIO, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[RIKA NOVIANTI]]>;
<![CDATA[LEWI MALISAN]]>;
<![CDATA[SALMAH PATTISAHUSIWA]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.535
<![CDATA[Income smoothing is an effort in controlling earning management to increase or decrease the company’s earning to reduce fluctuations in earnings. The purpose of this study was to examine the effect of profitability, dividend payout ratio, debt to equity, and firm value to income smoothing at Food and Beverage Companies listed on Indonesian Stock Exchange during 2010-2015. Eckel index used to classify companies that do or do not practice income smoothing. The variable used in this study is profitability proxies by ROA, dividend payout ratio, debt to equity ratio, and firm value is proxies by Price to Book Value (PBV). Population in this study was Food and Beverage Companies listed on Indonesian Stock Exchange during 2010-2015. Based on purposive sampling method, there were 8 of 14 Food and Beverage Companies that matched with the sample In the logistic regression analysis for the four independent variables, only variables of Profitability proxies by ROA that have a significant effect on the practice of income smoothing. While the dividend payout ratio, debt to equity ratio, and firm value does not significantly innfluence the practice of income smoothing.Keyword: Profitability, Dividend Payout Ratio, Debt To Equity Ratio, Firm Value, Income Smoothing.]]>
<![CDATA[PENGELOLAAN DANA DESA (ADD) (STUDI KASUS DI DESA JAHAB KECAMATAN TENGGARONG KABUPATEN KUTAI KARTANEGARA) ]]>
<![CDATA[FETTY DESY KRISTIANTI PALADA]]>;
<![CDATA[YUNUS TETE KONDE]]>;
<![CDATA[AGUS SETIAWATI]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.955
<![CDATA[The purpose of this study was to determine the accountability of the implementation of the Village Fund Allocation (ADD), and the factors that affect accountability for implementing the Village Fund Allocation (ADD) in the village Jahab Tenggarong District Kutai regency Fiscal Year 2015 is in conformity with the provisions applicable. Based on the survey results revealed Value Village Fund Allocation (ADD) received amounted Rp497.171.500,00 Jahab village in Fiscal Year 2015, consisting of direct expenditure (70%) and Indirect Expenditures (30%). With the value of Pos direct expenditure allocated 70% of the total Village Allocation Fund (ADD) in 2015 amounted to Rp349.997.000,00 and from the Post Indirect Expenditures allocated 30% of the total Village Allocation Fund (ADD) in 2015 amounted to Rp147. 174,500.00, meaning that the budget heading for development that is physically smaller than non-physical development allocated Rp147.174.500,00 (30%). Factors that affect the management of the Village Fund Allocation (ADD) in the village Jahab Tengarong District of Kutai regency Fiscal Year 2015 is the form factor inhibiting and supporting factors. Inhibiting factor consists of HR village officials are still low and still the complexity of the bureaucratic management of the Village Fund Allocation (ADD) of the district, especially in the liquefaction process. While supporting factors, which still support the community in development activities through self-help and mutual cooperation and their commitment Kutai District Government in strengthening the financial aspects of the village both in quantity and quality.Keywords: Village Fund Allocation (ADD)]]>
<![CDATA[PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BULUNGAN ]]>
<![CDATA[ACHMAD FADLI BUDI DERMAWAN]]>;
<![CDATA[SRI MINTARTI]]>;
<![CDATA[RADEN PRIYO UTOMO]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.536
<![CDATA[Achmad Fadli Budi Dermawan. 2016. Effect of Financial Accounting System Implementation Regional pmerintah on the Quality of Local Government Finance Report Bulungan. Under the guidance of Mrs. Hj. Sri Mintarti as supervisor I and Mr. RADEN PRIYO UTOMO as supervisor II. This study aims to determine application effect of financial accounting system of local government to the quality of local government financial statements Bulungan. The population in this study is the staff who are in the Office of Badan Pengelola Keuangan dan Aset Daerah (BPKAD) and Ispektorat Daerah Kabupaten Bulungan. The data used in this study is the questionnaire data. In this study the techniques used to determine the sample is non-probability sampling technique with a number of 36 respondents in BPKAD and 18 respondents in Inspektorat Daerah Kabupaten Bulungan. Data analysis using SPSS version 23.0. Hypothesis testing results show the application of financial accounting system of local government to influence the quality of local government financial Kabupaten Bulungan.Keywords: Local Government Finance Accounting System, Quality of Local Government Finance Report]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN PADA PT PLN (PERSERO) AREA SAMARINDA Financial Statement Analysis At Pt Pln (Persero) Area Samarinda ]]>
<![CDATA[AMY KASMIATI]]>;
<![CDATA[ANIS RACHMA UTARY]]>;
<![CDATA[LEDY SETIAWATI]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.678
<![CDATA[The formulation of the problem in this study is whether the liquidity ratio, efficiency, solvency ratios and profitability ratios of 2013, 2014 and 2015 experienced an increase or decrease in PT PLN (Persero) Area Samarinda. The purpose of this study was to analyze the causes of changes in financial position of PT PLN (Persero) Area Samarinda. The analysis tool used is using liquidity ratios, efficiency ratios, solvency ratios and profitability ratios. After doing research visible results of the analysis as follows. The liquidity ratio: a. current ratio in 2013 amounted to 4.04%, 0.37% in 2014 and 2015 was 1.03%. b. quick ratio of 1.45% in 2013, 0.08% in 2014 and 2015 amounted to 0.09%. efficiency ratio: a. the ratio of total asset turnover in 2013 amounted to 134 times, in 2014 amounted to 162 times and in 2015 amounted to 161 times. b. the ratio of the average collection period in 2013 amounted to 14 days, for 24 days in 2014 and 2015 amounted to 45 days. The solvency ratio: a. terhdap debt ratio total assets in 2013 amounted to 0.08%, amounting to 0,24% in 2014 and 2015 amounted to 0.25%. b. the ratio of liabilities to equity in 2013 0.04% 2014 0.15% and 2015 of 0.14%. the profitability ratio in 2013 operating profit margin of 1.19%, 0.94% in 2014 and 2015 amounted to 1.11%. a final conclusion can be derived after careful analysis of finance at PT PLN (Persero) Area samarinda has increased.Keywords: LikuiditasRasio, Efficiency Ratio, Solvabilitas Ratio and Profitability Ratio.]]>
<![CDATA[PENGARUH MANAJEMEN LABA TERHADAP BIAYA MODAL PADA PERUSAHAAN GO PUBLIK SEKTOR JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[ARIEF FATHURAHMAN]]>;
<![CDATA[YANA ULFAH]]>;
<![CDATA[IRWANSYAH -]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.537
<![CDATA[The purpose of this research is to find empirical evidence of earnings management influence on the cost of capital. This research was based accounting capital market as it aims to determine the effect of earnings management to investment decisions by investors. The population in this study is the service sector companies listed on the Indonesia Stock Exchange during the period 2010-2013. Samples were selected based on purposive sampling method or technique of making certain criteria. Earnings management is measured by the ratio of working capital to sales accruals and capital costs estimated by the model Ohlson. The hypothesis was tested using multiple linear regression analysis. Based on test results, it was found that the effect is strong earnings management or effect on the cost of capital. This shows that investors have been anticipating precisely on accrual information to determine earnings management practices.Keywords: Earnings Management, Cost of Capital.]]>
<![CDATA[ANALISIS PENENTUAN HARGA JUAL KORAN PADA KALTIM POST DI SAMARINDA ]]>
<![CDATA[MARNO -]]>;
<![CDATA[SITI MASYITHOH]]>;
<![CDATA[MUHAMMAD IKBAL]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.676
<![CDATA[This research is directly implemented in Samarinda Kaltim Post, located in the city of Samarinda is an industry engaged in a newspaper. The company set the selling price based on the purchase price of the issuer plus the desired profit company. The problems in this thesis is whether the determination of the selling price based on cost-plus pricing approach to the concept of total cost (total cost) is lower or higher than that of determining the selling price set by the company? In accordance with the above problems, the purpose of this paper is to compare the selling price established by the company with the count using cost-plus pricing approach to the concept of total cost (total cost). The analytical tool used in this study is a cost-plus pricing approach to the concept of cost (total cost). First determine the cost of production. The second determines the total cost. Third ROI calculation. Fourth calculation of expected profit. Furthermore, the calculation of mark up the first and last sale price calculation. The calculations show Kaltim Post newspaper selling price based on the cost-plus pricing approach Rp 3904.02, while according to the company amounted to Rp 4000, so there is a difference of Rp 95.98 Thus it is known that the sales price based newspaper cost-plus pricing approach to the concept of total cost (total cost) is lower than the selling price set by the company.Keywords: Cost-Plus Pricing, Total Cost]]>
<![CDATA[ANALISIS NILAI PERSEDIAAN AKHIR MENURUT STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA CV ZUL JAYA ABADI DI NUNUKAN ]]>
<![CDATA[DENI DWI SAPUTRA]]>;
<![CDATA[RANDE SAMBEN]]>;
<![CDATA[RUSLIANSYAH -]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.541
<![CDATA[This study is based on the reality that there are unaccordance on scoring of inventory. Regarding this phenomenon the writer tried to find out the matters of it. By using the First In First Out Method in The Financial Accounting Standard Entities Without Public Accountability (SAK ETAP) in Chapter 11. The object of this research is CV Zul Jaya Abadi. The design of this study was descriptive qualitative in which the researcher conducted an analysis of comparison between The Financial Accounting Standard Entities Without Public Accountibility (SAK ETAP) in Chapter 11 which regulates the inventory with accounting treatment for inventory of CV Zul Jaya Abadi inventory scoring based on First In First Out (FIFO) method. Specifically, this study focused on the inventory of CV Zul Jaya Abadi. To help researcher in the analyzing the data, the researcher used First In First Out system accordance The Financial Accounting Standard accountability (SAK ETAP) in Chapter 11. Based on the cost method of inventory scoring First In First Out (FIFO), between The Financial Accounting Standard Entities without Public Accountibility (SAK ETAP) and the company it was found that there is the difference of ending inventory. This is because the company's cost of sales charge Last In Fisrt Out method, thus causing the difference between the value of ending inventory. It influenced to The Statement of Financial Position (Balance Sheet) in 2015 and the inventory beginning in next year and it influenced to The Income Statement and Cost of Sales which impacting net income before and after taxes. Thus it can be concluded that the scoring inventory which implemented by CV Zul Jaya Abadi is not accordance with The Financial Accounting Standard Entities without Public Accountability (SAK ETAP) in Chapter 11.Keywords: Inventory, SAK ETAP, Scoring Inventory]]>
<![CDATA[ANALISIS LAPORAN REALISASI ANGGARAN (LRA) PADA DINAS TENAGA KERJA DAN SOSIAL KOTA BALIKPAPAN ]]>
<![CDATA[HERI SANTOSO]]>;
<![CDATA[YANA ULFAH]]>;
<![CDATA[ANISA KUSUMAWARDANI]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.680
<![CDATA[This study aims to determine the level of efficiency in the realization of the Budget Department of Labor and Social Balikpapan. The number of years used for this study three (3) the period starting from the period 2013 to 2015. The period of analysis used Ratios Budget and Expenditure Analysis, Growth Ratio Shopping, Shopping Ratio Operation Against Total Expenditure and Capital Expenditure Ratio Against totall Shopping, Ratio Budget and Expenditure analysis of 2014 an increase of 84.01% compared with the previous year. And in 2015 a decline of 77.00%. The ratio of spending growth in 2015 decreased very significantly by 08:57% compared to 2014 amounting to 37.79 and in the year 2013 by 05:57%. The main cause of this decline is the scope of services of the Department of Labor and Social Balikpapan declining. Operating Expenditure Ratio from 2013 to 2015 the percentage going up and down. Overview Ratios Operating Expenditure in 2013 amounted to 50.10%, while in 2014 an increase of 60.77%. Then in 2015 an increase of 94.31%. The results of the ratio of capital spending began in 2013 amounted to 01.64% increase for the next year is the period of 2014 amounted to 07.61% and down by 2015 amounted to 05.68%. Keywords: Ratio Analysis and Expenditure Budget, Expenditure Growth Ratio, Operating Expenditure Ratio Against Total Expenditure and Capital Expenditure Ratio Against Total Expenditure. ]]>
<![CDATA[ANALISIS PERHITUNGAN HARGA POKOK PESANAN (JOB ORDER COSITING) PADA CV ARINDA MOULDING DI SAMARINDA ]]>
<![CDATA[PRAMITA SUSANTY]]>;
<![CDATA[NURITA AFFAN]]>;
<![CDATA[FIBRIANI NUR KHAIRIN]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.560
<![CDATA[For industrial company owner specially manufacture in fundamental price pix produce pursuant to cost of good sold the order of vital importance, because representing one of base for pricing sell and advantage yielded by earn bigger. internal issue Formula this research how calculation of job order costing at CV Arinda Molding in Samarinda. Intention of this research is to analyze and know the level of job order costing yielded by company at CV Arinda Molding in Samarinda. The data obtained in this study is by using the following technique : Field Work research that is directly came out on the object of study as observation and documentation. Observation, is observe directly the object under study in order to obtain the required data. Documentation, concluded the necessary documents to support the research. Library research that is by way of collecting data related to the research that comes from the literatures or other writings. Analyze used in this research is calculate the factory overhead cost determined in the face of, calculation job order costing and make the fundamental price tag. Method analyze in conducting this examination, researcher use the comparability method. Comparability method that is method analyze by comparing between calculation of job order costing applied by company at CV Arinda Molding with calculation job order costing by theory cost accounting. Pursuant to research result show: existence of calculation difference conducted by company at CV Arinda Molding pursuant to job order costing theory order by cost accounting. This difference is happened because calculation method the according to report at CV Arinda Molding very traditional, that is do not count the cost the factory overhead, all expense released only classification into permanent material cost and labor cost and also do not make the fundamental price tag. While in calculation production cost there is three expense element which must be used that is permanent material cost, direct labor cost and factory overhead cost determined in the face and also make the fundamental price tag. Others, CV Arinda require to conduct the record-keeping or bookkeeping in each transaction that happened. Inferential so that that calculation job order costing at CV Arinda Molding in Samarinda not yet as according to theory by cost accounting about job order costingKeyword: Cost Accounting, Factory Overhead Cost, JOB Order Costing.]]>
