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All Journal EKONOMIA Journal of Nonformal Education Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Kompartemen : Jurnal Ilmiah Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) RJABM (Research Journal of Accounting and Business Management) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal GeoEkonomi Journal of Indonesian Science Economic Research Akuntansi'45 Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin Sepakat : Sesi Pengabdian Kepada Masyarakat Indonesian Journal of Sustainability Policy and Technology
Imam Nazarudin Latif
Fakultas Ekonomi, Universitas 17 Agustus 1945, Samarinda, Indonesia
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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REKONSILIASI FISKAL PADA PT. KARYA INSAN SATU NAMA DI SAMARINDA Imam Nazarudin Latif, Muhammad Yatim, H. Eddy Soegiarto K,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The aim of this study was to determine differences in income and expenses based Standar Akuntansi Keuangan (SAK) and Tax Law, calculating the reconciliation to the financial statements so that it can be used as a commercial bases of corporate income tax in accordance with the provisions of Tax Law. Basic theory used is the Law for Corporate Income Tax. The hypothesis raised is "Reconciliation Fiscal PT. Karya Insan Satu Nama, not in accordance with the provisions of Tax Law No. 36 of 2008 ". The analytical tool used in this study is the commercial and tax reconciliation table. Results from this study is the fiscal correction so that the charging SPT WP Agency PT. Karya Insan Satu Nama Year 2013 is not in accordance with the laws of taxation
ANALISIS PELAKSANAAN PEMOTONGAN, PENYETORAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP PADA DINAS PENDAPATAN DAERAH KABUPATEN KUTAI BARAT Imam Nazarudin Latif, Suhaiti, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The research problems is whether the calculation of income tax article 21, Department of Revenue West Kutai are in accordance with the Tax Act 36 of 2008.The aim of this study was to investagate compliance with Department of Revenue West Kutai in the Implementation of Cutting, Payment of Income Tax on Employees according to Article 21 of the Tax Law in force. Basic theory used is the theory of accounting, tax accounting, tax theory, and income tax.The hypothesis is used in calculating the income tax article 21 on permanent employee Department of Revenue West Kutai. The analytical tool used to test the truth of the hypothesis is: 1. By using Procedure of the General Taxation and No. 36 Year 2008 on Income Tax. 2. Calculation of Income Tax Article 21, Deposit SSP, Recap payroll in 2014 and reporting SPT.Based on the results of the study authors obtained results of the analysis that cuts, remittance of income tax under Article 21 of the permanent employee Department of Revenue West Kutai, in contrast to the cuts, remittance of income tax under Article 21 of the permanent employee under the Act applies.From the results of analysis and discussion above it can be concluded that the cuts, remittance of income tax under Article 21 of the permanent employee Department of Revenue West Kutai, has not been fully adhered to and applied in accordance with the tax laws that apply so that the hypothesis can be accepted
PENGARUH BUDAYA KERJA TERHADAP KINERJA PEGAWAI PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN KUTAI TIMUR Imam Nazarudin Latif, Desi Rosiana Sari, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The aims of this research is to acknowledge the positive influence between work culture and staff performance of Kesbang Politics of East Kutai Regency. The analysis instrument used is simple regression assessment. The samples collected by using questionnaire method for 45 staffs of Kesbang Politics of East Kutai Regency.The result of simple regression analysis between work culture and staff performance variable is that the equation of Y = 0,286+ 0,256 X. Meanwhile, r correlation is 0,404 after being compared to r table where N = 45 with significance level 5% resuls the empiric calculation is r tabel 0,404> 0,245. Therefore, work hypothesis (Ha) is trully accepted and rejects hypothesisnull (Ho). There is positive and significant influence between work culture and staff performance of Kesbang Politics of East Kutai Regency.
EVALUASI ANGGARAN DAN REALISASI ASET TETAP PADA LAPORAN KEUANGAN TAHUN 2013 SATKER LPMP PROPINSI KALIMANTAN TIMUR Imam Nazarudin Latif, Dyah Widyastuti, Titin Ruliana,
EKONOMIA Vol 5, No 1 (2016)
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Tujuan Penelitian ini adalah untuk membandingan antara anggaran yang diterima untuk pengadaan gedung olahraga dengan realisasi belanja aset tetap pengadaan gedung olahraga pada Satker LPMP Propinsi Kalimantan Timur tahun 2013. Serta untuk menjelaskan mekanisme pemanfaatan anggaran yang dilakukan oleh Satker LPMP Propinsi Kalimantan Timur Tahun 2013.          Dasar teori yang digunakan dalam penelitian ini antara lain Sistem pengendalian manajemen sektor publik, Tipe pengendalian manajemen, struktur pengendalian manajemen, pusat-pusat pertanggung jawaban, proses pengendalian manajemen sektor publik, Anggaran sektor publik, Undang-undang mengenai anggaran, dan undang-undang mengenai keuangan Negara.          Jangkauan penelitian difokuskan pada daya serap anggaran yang diperoleh LPMP Propinsi Kalimantan Timur pada tahun 2013 adalah sebesar Rp. 40.478.557.000,- salah satu anggaran yang terbesar digunakan pada belanja aset tetap yaitu sebesar 35% yaitu sebesar Rp. 8.014.053.000,- ditambah Hiba dari Pemprop Kalimantan Timur sebesar Rp. 6.000.000.000.            Anggaran yang diperoleh digunakan untuk renovasi gedung asrama-2 (2 lt), Pembangunan Gedung Olahraga (lanjutan), Renovasi gedung kelas, renovasi ruang dapur, renovasi asrama IV, dan renovasi asrama V. Berdasarkan Laporan Reliasasi Anggaran (LRA) Satker LPMP Propinsi Kalimantan Timur terlihat bahwa penyerapan anggaran untuk mata anggaran aset tetap tidak dapat terserap seluruhnya (100%) melainkan hanya 98% sebesar Rp. 183.712.200 dan dikembalikan ke kas negara, hal ini disebabkan karena satker LPMP Propinsi Kalimantan Timur melakukan efisensi anggaran. Sehingga dapat disimpulkan anggaran yang diterima oleh Satker LPMP Propinsi Kalimantan Timur belum terealisasi seluruhnya dalam 1 (satu) tahun anggaran terutama pada belanja asset tetap pada tahun 2013
SISTEM DAN PROSEDUR PENJUALAN KREDIT SEPEDA MOTOR PADA PT.SMART MULTI FINANCE KECAMATAN MELAK KABUPATEN KUTAI BARAT Imam Nazarudin Latif, Didik Setyadi H Eddy Soegiarto
EKONOMIA Vol 5, No 2 (2016)
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Abstract

The objective is to determine whether the application of accounting system and procedures for credit sales at PT.Smart Multi finance in Melak are in accordance with the internal control system and procedures on credit sales in theory Mulyadi.Data were collected through a questionnaire to provide question to the responden regarding internal control for the implementation of system and procedures for credit  sales in PT.Smart Multi Finance.The data obtained were analyzed using methods Champion is by counting the number of “yes”.The final score is used to conclude whether the systems and procedures are in accordance with the credit sales company’s internal control theory mulyadi.The result showed that credit sales accounting is appropriate according to the internal control system and procedures on credit sales (Score 86,67%).
ANALISIS PENERBITAN OBLIGASI DAERAH SEBAGAI ALTERNATIF PEMBIAYAAN PEMBANGUNAN PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR Imam Nazarudin latif., Habib Mahrufi, Titin Ruliana,
EKONOMIA Vol 5, No 3 (2016)
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Abstract

The purpose of this research is to know of solvability of the east kalimantan province goverment in issuing municipal bond as alternative financing development. Analysis tool that is being used is governance regulation no. 30 year 2011 about regional loan and ministry of finance regulation no. 153/PMK.07/2015 about maximum limit of APBD cumulative deficit, maximum limit deficit of APBD, and maximum limit of cumulative regional loan on 2016.Result of this research is the province governance of east kalimantan can issuing municipal bond up to Rp6.934.706.516.907,01 and ability tmo pay the principal instalment and loan interest amount of Rp3.228.693.392.637,84, with the ability to pay 47 % of total loan every year, then governance province of east kalimantan have solvability high enough. So, governance province of east kalimantan has fulfill  the criteria to issuing municipal bond.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARARAN, KEJELASAN SASARAN ANGGARAN, DESENTRALISASI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA MANAJERIAL SKPD (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA SAMARINDA) Imam Nazarudin Laif, Yeni Solekhah, Titin Ruliana,
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh dari Partisipasi Dalam Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Desentralisasi dan Akuntabilitas Publik terhadap Kinerja Manajerial pada SKPD kota Samarinda. Pada penelitian ini kinerja Manajerial berfungsi sebagai variabel dependen. Ada empat variabel yang berfungsi sebagai variabel independen, yaitu partisipasi dalam penyusunan anggaran, kejelasan sasaran anggaran, desentralisasi dan akuntabilitas publik. Jenis penelitian ini ialah pengujian Hipotesis yaitu penelitian yang biasanya menjelaskan sifat hubungan tertentu atau menentukan perbedaan antar kelompok atau kebebasan dua atau lebih faktor dalam suatu situasi. Adapun teknik analisis data yang digunakan adalah uji kualitas data, uji normalitas, uji heteroskedastisitas, uji multikolonieritas, uji autokorelasi dan uji hipotesis (uji t dan f). Sampel dalam penelitian ini yaitu semua kepala sub pada SKPD bagian yang terlibat langsung dalam penyusunan anggaran dan data dikumpulkan melalui metode kuesioner.Hasil penelitian ini bahwa variabel partisipasi dalam penyusunan anggaran berpengaruh secara tidak signifikan terhadap kinerja manajerial, kejelasan sasaran anggaran berpengaruh secara tidak signifikan terhadap kinerja manajerial, desentralisasi berpengaruh secara tidak signifikan terhadap kinerja manajerial, dan akuntabilitas publik berpengaruh tidak signifikan terhadap kinerja manajerial. Sedangkan dari hasil uji simultan bahwa partisipasi dalam penyusunan anggaran, kejelasan sasaran anggaran, desentralisasi dan akuntabilitas publik secara bersama-sama (simultan) berpengaruh tidak signifikan terhadap kinerja manajerial pada satuan kerja perangkat daerah kota samarinda.
AUDIT DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH KABUPATEN KUTAI BARAT Imam Nazarudin Latif, Yovenalis A’ai. Elfreda Aplonia Lau.
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The financial statements are drawn up Upon Kutai Barat Regency is a structured report regarding the financial position and the transactions carried out by an entity reporting. Financial reporting is useful to present useful information for decision making and to show accountability and reporting entities.The formulation of the issue as to whether the financial statements are presented already meets Government accounting standards (SAP). Whether the financial statements are presented by a local government in Kutai Barat in Recommend Reasonable Without Exception (WTP).The theoretical foundations of financial accounting focus on financial statements presented meets Government accounting standards (SAP). Financial report on local government by the Kutai Barat serve in Recommend Reasonable Without Exception (WTP).As for the Hypothesis presented the financial report presented do not meet Government accounting standards (SAP). Financial reporting by local government serve in  Kutai Barat in Recommend Reasonable with the exception of (WDP). that measurement, presentation and reporting in the Government of Kutai Barat Regency, has presented reasonably.The research results showed that the financial statements adequately disclosed, there was no disobedience influential direct and material. Measurement, presentation and reporting as well as control served yet reasonable and do not meet Government accounting standards (SAP). Thus this research hypothesis is accepted.
Pengaruh Tabungan Dan Deposito Terhadap Rentabilitas Bank ( Periode 2007-2014 ) Imam Nazarudin Latif, Andi Ila Amalia, H. Eddy Soegiarto K,
EKONOMIA Vol 9, No 1 (2020)
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The economic growth of a country is determined by many factors, wrongone of them is banking which has the main function as an institution fundraiser from the public.The purpose of this study was to determine the Effect of Savings and Deposits against Bank Mandiri's Profitability for 2007-2014The analysis technique in this discussion uses data from Bank Mandiri's 2007-2014 financial statements and banking publication reportsIndonesia.The overall research results show that Savings has a positive effectof Bank Mandiri's profitability (ROA) 2007-2014 but not significantand Deposits have a positive effect on Bank Mandiri's Profitability (ROA) 2007-2014 but not significant.
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONTRAKTOR CV. WIJAYA CIPTA MANDIRI Ida Rahmawati3, Isnawati 2014 Imam Nazarudin Latif
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study is to analyse the budget plan and the cost realization in Procurement and Installation of Pipeline Distribution Service Project at Rapak Lambur Village. The research data of this study was obtained directly from secondary data in form of the budget plan and its realization which is obtained directly from the company and also direct interview with company side.         This study used analysis of variant, which is if the budget project cost more than its realization then there will be a beneficiary difference, meanwhile if the budget project cost less than its realization then there will be a disadvantageous difference.         Project of Procurement and Installation Pipeline of Distribution Service at Rapak Lambur village, founded a favourable difference Rp. 51,590,876.00 for materials, favourable difference around Rp. 7,640,000.00 for the labour, and a profitable difference of Rp. 1,832,282.60 for project overhead costs. Cost control is done as a result of the existence of an unfavorable difference between the budget and the realization of project costs.            Based on the results of this study indicate that the function of the project cost budget plan made by the company functions well as a cost control tool for the company
Co-Authors Anton Respati Pamungkas Camelia Verahastuti Catur Dewi Catur Kumala Dewi Dewi, Catur Kumala Eddy Soegiarto K Ema Harifa ESWAN, TUKIMUN, Frihandini, Dina Galih Wisnu Wardhana George Luois David Lento Hamsyah, Hamsyah Helda Syahfari Heriyanto Heriyanto Indra P , Ardiyanto Indrawati, Andi LUKMAN, LUKMAN Mardiana Mardiana Nurfitriani Nurfitriani Purwanti Purwanti Rachman, Marjoni Rina Masithoh Haryadi Tatang Kosasih Titin Ruliana William Budiman Wongso, Rusmadi