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Rizki Fakhrowan
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rizki.fakhrowan@feb.unmul.ac.id
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Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur Indonesia
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Kota samarinda,
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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 13 Documents
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Search results for , issue "Vol 1, No 4 (2016)" : 13 Documents clear
ANALISIS PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS GAJI KARYAWAN PADA CV. IDEAS 03 ENGINEERING DI SAMARINDA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.700

Abstract

The problem of this research is Do the calculations, deposit and reporting of income tax on salaries of employees Article 21 Cv Ideas 03 Engginering in Samarinda in accordance with Law No. 36 of 2008. The purpose of this study was to calculate the amount of income tax Article 21 based on the employee's salary CV.Ideas 03 Engineering in Samarinda period from January to December, 2014 and calculates the calculation procedure, deposit and reporting of income tax article 21 employees CV.Ideas 03 Engineering in Samarinda. Based on the results of calculation of Income Tax of Article 21 on the CV. Ideas 03 Engineering in Samarinda, based on the analysis and calculations have been carried out on the CV. Ideas 03 Engineering in Samarinda, based on the analysis and calculations have been carried out on the salary / income of employees at 03 CV.Ideas Engineering in the tax period January - December 2014 result Income Tax Article 21 amounting to 4.399.950 and by Law No. 36 in 2008 is 2.303.813, so the calculation of income tax of Article 21 of the Employee Salary CV.Ideas 03 Engineering in Samarinda is not compliance with tax laws and regulationsKeywords: Calculation,depositing, reporting, Income Tax Article 21 , The Tax of Law and Salary
ANALISIS REALISASI ANGGARAN DI BIRO UMUM SETPROV KALIMANTAN TIMUR
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.711

Abstract

The research objective in writing this paper is to determine the performance of the budget at the General Bureau of East Kalimantan in 2014. The analytical method used is descriptive analysis method is an analysis method in which data have been obtained, compiled, categorized, analyzed, and interpreted objectively in order to obtain an overview of the problems encountered and explain the results perhitungan.Pengukuran percentage gains of the General Bureau of Borneo Setprov Timurdihitung use some formulas that are tailored to the characteristics of the components realization, namely: Percentage achievement Actual and Bugget. The results of the study can be seen from the number of allocations and budget realization, then the performance of the General Bureau of Setprov Kaltim visible from the ability to realize the implementation of the budget in the form of programs and activities. In fiscal year 2010realisasi budget by 81.90% and the fiscal year 2014 amounted to 99.69%, which means an increase in the budget realization average of 1.74% per year budget. Result analysis and discussion of the conclusions made are Strong relationship between budget and actual effect on the performance of public agencies setprov kaltim. General Bureau of goal attainment can be described through the achievement of its strategic objectives during the period of the medium-term and long-term. 2014 is the last year the implementation of the Strategic Plan of the General Bureau of years 2010 - 2014. In fiscal year 2010 budget realization amounted to 84.81% and the fiscal year 2014 amounted to 102.85%, which means an increase in the budget realization by an average of 3.60% per year budget.Keywords: Actual, Budget and General Bureau Setprov Kaltim
ANALISIS ANGGARAN DAN REALISASI PENDAPATAN DAN BELANJA PADA BADAN LINGKUNGAN HIDUP DI KUTAI BARAT
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.831

Abstract

The purpose of this study to determine and analyze the performance of the management of budget and actual revenue and expenditure views from income of effectiveness ratio, the ratio of revenue growth, belanaja efficiency ratio and the ratio of spending growth.Data collection method in this study was conducted using field research and literature. The analytical tool used in this study uses the ratio of the effectiveness of the income, expenditure efficiency ratio, the ratio of revenue growth and expenditure growth rate. The results of this study demonstrate the effectiveness of the income equivalent of the Environment Agency in the Kutai Barat in 2013 until 2015, the year 2013-2014 results obtained are not effective in because realization of revenues achieved less than budgeted Environment Agency in the collection of revenue receipts not in accordance with the in budget. In 2014 the results obtained are less effective due to the realization of revenues achieved smaller than that in budget Environment Agency. The level of expenditure efficiency Environment Agency in 2013 s / d in 2015 Based on the calculation of the efficiency values fless than 100%, the budget savings go well or efficiency. Growth in revenue in 2014 amounted to (8.17%) means the realization of the budget revenues in 2014 decreased from the previous year. While the growth rate income Environment Agency in 2015 increased where the resulting percentage is equal to 9.23%. Of cause of revenue decreased in 2014 due to the budget that was obtained by local governments amounted to little compared to 2015. The growth rate of expenditure of the Environment Agency in 2015 decreased from the previous year. Environment Agency spending growth in 2014 s / d in 2015 from year-to-year fluctuations, this means spending growth rate experienced an unstable condition.Keywords: Effectiveness ratio analysis of income, expenditure efficiency ratio, the ratio of growth revenue and expenditure growth rate.
ANALISIS PENGARUH REVALUASI ASET TETAP TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.469

Abstract

The aims of this research is to analys the effect of fixed asset revaluation on company share price by using simple regression model as the method. This research uses time series data of annual report year 2015 and share price on 02 May year 2016 from Indonesian Stock Exchange. Purpossive judgment is used as sampling method wich result 30 company fulfill the criteria of the sample by revaluation of fixed asset activity in year 2015. The result of hypotesis testing indicates that fixed asset revaluation has a possitive effect on share price significantly. Finding of this research show support for Signalling Theory which state that all of company activities about signalling is to rich public interest could increase the share price. The result of this research also support the Trade-off Theory of Capital Stucture which state that balancing debt and capital stucture can increase value of company and could increase the share price.Keyword: Capital Structure, Fixed Asset Revaluation.
ANALISIS PENGARUH REVALUASI ASET TETAP TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA MIFTAHUL HUDA; YUNUS TETE KONDE; IRWANSYAH -
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.469

Abstract

The aims of this research is to analys the effect of fixed asset revaluation on company share price by using simple regression model as the method. This research  uses time series data of annual report year 2015 and share price on 02 May year 2016 from Indonesian Stock Exchange. Purpossive judgment is used as sampling method wich result 30 company fulfill the criteria of the sample by revaluation of fixed asset activity in year 2015. The result of hypotesis testing indicates that fixed asset revaluation has a possitive effect on share price significantly. Finding of this research show support for Signalling Theory which  state that all of company activities about signalling is to rich public interest could increase the share price. The result of this research also support the Trade-off Theory of Capital Stucture which state that balancing debt and capital stucture can increase value of company and could increase the  share price.Keyword: Capital Structure, Fixed Asset Revaluation.
PENGARUH PROFITABILITAS DAN PERTUMBUHAN ASET SERTA UKURAN PERUSAHAAN TERHADAP LEVERAGE PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA RINDHY NILA SARI; RUSDIAH ISKANDAR; FIBRIANI NUR KHAIRIN
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.834

Abstract

This study aimed to determine the effect of profitability, asset growth and size of the company to leverage on the agricultural sector companies listed on the Indonesian stock exchanges. In this population is the agricultural sector company listed on the Indonesian stock exchange in term of 2012 – 2014. While the sample is determined by purposive sampling method to obtain 11 companies sample. The type of data used are secondary data obtained from www.idx.co.id. The analysis method used is multiple linear regression. analysis based on the results of multiple  linear regression analysis with significance level of 5%.The result of this study concluded profitability (ROA) negative effect and significant on leverage, asset growth significant effect on leverage and company size does not significantly affect the leverage.Keywords: leverage, profitability, asset growth and size.
ANALISIS PENILAIAN KESEHATAN PADA KOPERASI KARYAWAN PEMBANGUNAN PT PLN (PERSERO) SAMARINDA MELYANTI B SIAHAAN; RUSDIAH ISKANDAR; DHINA MUSTIKA SARI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.684

Abstract

This research aims to know the level of health of the Cooperative Development Employees PT PLN in Samarinda, along with its development in 2014-2015 seen from 4 (four) aspects namely those: organization, governance and management, produktivity, as well as the benefits and impacts. This was an evaluative descriptive research, in which the object evaluated the Cooperative Development Employee PT PLN in Samarinda. The data analysis technique used the Regulations of the State Minister of  Cooperative and Small- and Medium-Scale Enterprises No:06/Per/M.Kukm/V/2006. The results of the research showed that health level of the Cooperative Development Employee PT PLN in 2014-2015 was in the moderately healthy enough category with a mean score of 67,13 with the details as follows. (1) The organization aspect attained a mean score of 20,75; (2) The governance and management aspect attained a mean score of 17,63; (3) The produktivity aspect attained a mean score of 17,25; (4) The benefits and impacts aspect attained a mean score of 11,50. The level of health of the Cooperative Development Employees PT PLN in 2014 given a score of 68,25  and in 2015 obtained a score of 66,00. So that the development of Cooperative Development Employee PT PLN level in 2014-2015 fell of 2,25% with a mean score obtained at 67,13 and included in category are healthy enough.Keywords:    health level, cooperative, organization aspect, governance and management aspect, productivity aspect, benefits and impacts aspect  
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA RINI RIZKI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.692

Abstract

This  study  aims  to  analyze  the  correlation  of  good  corporate  governance  mechanism  on  the financial performance of banking sector. Financial performance is calculated by using CFROA, meanwhile the good corporate governance mechanism determined by variable board of commissioner,  board  of  director,  institutional  ownership,  managerial  ownership,  independent board, and the audit committee. The sample in this study were banking sector companies listed in Indonesian Stock Exchange (IDX) in the period 2011-2013. The number of sample used were 14 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression with SPSS 20 Program. The result of this research showed that board of commissioner, managerial ownership, independent board, and the audit committee had negative and not significant influence to financial performance meanwhile board of director and institutional ownership had positive and significant influence to financial performance.Keywords: good corporate governance, CFROA, board of commissioner, board of director, institutional and managerial ownership.
ANALISIS KINERJA KEUANGAN PADA RSUD DAYAKU RAJA KOTA BANGUN KABUPATEN KUTAI KARTANEGARA MUHAMMAD IQBAL; YANA ULFAH; IRWANSYAH -
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.696

Abstract

The purpose of this study to analyze the financial performance of hospital Dayaku Raja in 2014 and 2015, in terms of liquiditas ratio, solvency ratio, and debt ratio. Based on the analysis using the liquidity ratio, current ratio and cash ratio increased from the previous years. The increase in this ratio indicates the performance of hospital dayaku raja good, because the hospital is able to pay its current liabilities. While the quick ratio decreasedfrom the prioryear due to supply by 2015 is greater than 2014 but still considered healthy. From the analysis using solvency ratio show that the financial performance of hospitals dayaku raja is in a secure position for total assets greater than total liabilities. Based on the analysis using the debt ratio, debt to equity ratio and the ratio of debt to capital assets have increased from the previous year. It shows the financial performance of hospitals dayaku raja either because it is not burneded by debt.Keywords: Liquidity Ratio, Solvency Ratio, and Debt Ratio.
Penerapan Balanced Scorecard Sebagai Tolok Ukur Penilaian Kinerja Pada Perum Bulog Sub Divre Samarinda AHMAD SYAULANI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.732

Abstract

The purpose of this study to determine the performance Bulog Sub Division Samarinda when measured by the method of Balanced Scorecard. Balanced Scorecard test the performance of companies based on the financial perspective, customer perspective, internal business processes, learning and growth perspective. Collecting data through qualitative and quantitative methods. Qualitative namely by distributing questionnaires to customers and employees. Quantitative by using financial statements. The population in this study were all employees and customers Bulog Sub Division Samarinda. The sample in this study is 16 for employees and 38 customers. From the calculation of the four perspectives of the Balanced Scorecard can be seen overall value of 85.58. If measured by the size of the performance of the SOEs Decree No. Kep-100 / MBU / 2002 received ratings of AA with healthy criteria. It can become a passion for the company to improve its performance for the next year.Keywords: Performance, Balanced Scorecard, Performance Assessment.

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