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Journal : Jurnal Ilmu Akuntansi Mulawarman (JIAM)

 1 
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA JERI PALI; ISKANDAR -; BRAMANTIKA OKTAVIANTI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i3.683

Abstract

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.
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.
ANALISIS REALISASI ANGGARAN DI BIRO UMUM SETPROV KALIMANTAN TIMUR RONI BUJIANTO; RUSDIAH ISKANDAR; ISKANDAR -
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.v1i4.711

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
Co-Authors Bramantika Oktavianti colijn - DHINA MUSTIKA JERI PALI Rizka Ramadhani RONI BUJIANTO Rusdiah Iskandar Supriatna, I - Yustiati, A. -