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All Journal EKONOMIA Journal of Nonformal Education Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Jurnal Penelitian Pendidikan IPA (JPPIPA) Kompartemen : Jurnal Ilmiah Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Pendas : Jurnah Ilmiah Pendidikan Dasar RJABM (Research Journal of Accounting and Business Management) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal GeoEkonomi JASF (Journal of Accounting and Strategic Finance) Journal of Indonesian Science Economic Research Jurnal Ilmiah Manajemen Kesatuan Jurnal Impresi Indonesia Akuntansi'45 Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Economic Reviews Journal Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Sepakat : Sesi Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Sustainability Policy and Technology JUTRIANCE Journal of Nonformal Education JURDIASRA
Imam Nazarudin Latif
Fakultas Ekonomi, Universitas 17 Agustus 1945, Samarinda, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics 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)
Publisher : EKONOMIA

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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.
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUTAI BARAT Imam Nazarudin Latif, TEODOTA BUYON, ,LCA Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

TEODOTA Buyon, Contribution To The Local Tax revenue (PAD) West Kutai. Under the guidance of (Mr. LCA.Robin Jonathan as a supervisor I and Mr. Imam Nazarudin Latif as mentors II).Based on data from the low contribution of Local Tax Revenue In Kutai Barat regency which is visible from the realization of a low in 2009 of 43.46%. Then conducted in-depth research on the Contributions of Local Taxes Against Local Revenue.The purpose of this study was to determine the Regional Tax Contributions to the Local Revenue Kutai Barat in 2010 up to 2012, and determine taxes that contribute most to the original income Kutai Barat in 2010, 2011, and 2012.Mechanical data colection in this research is the study of literature, which takes secondary data including documents and supporting data derived from Revenue Kutai Barat is calculated using the formula Contributions ie by comparing the total revenue realization of Local Taxes in a given year by the total actual revenues Revenues (PAD) in a given year multiplied by one hundred.Based on the analysis and discussion, it is known that the contribution of Local Tax Revenue Kutai Barat to the area in 2010 amounted to 20.45%, in 2011 was 24.68%, and in 2012 amounted to 21.99% means the Local Tax Contributions to the regional revenue still low. According to data that have been processed from the Administration Section at the Department of Revenue Receipts Kutai Barat, it is known that the realization of local taxes in 2010 amounted to 94.33%, in the year 2011 was 85.95% and in 2012 amounted to 82.13 %. Types of tax contributed the most in 2010 were the Tax Collection Gol.C Excavated in 2011 is Tax Tax on Acquisition of Land (BPHTB), and in 2012 is the restaurant tax.Based on these explanations, it can be concluded that the Regional Tax Kutai Barat has not contributed target. It can be seen from the achievement of the target of 2010 which was not realized 100%, and saw the same thing in 2011 and 2012 and even tended to decrease, this decrease may be caused by the increase in the target value is increased from the year 2010 until 2012.Hypothesis "advertisement tax, amusement tax, hotel tax, restaurant tax, street lighting tax, Tax Decision Excavation Gol.C, Taxes swallow's nests, Ground Water Tax and Customs Acquisition Rights to Land (BPHTB) already contribute on target against Revenue West Kutai Regency "rejected. The second hypothesis, which contributes the largest tax in 2010, 2011, and 2012 is the Tax Decision Gol.C Excavation was also rejected.
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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Abstract

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
EFEKTIVITAS LAYANAN KARTU TANDA PENCARI KERJA PADA DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN KUTAI TIMUR Imam Nazarudin Latif, Edy Siswanto, Titin Ruliana,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Tujuan Penelitian ini untuk mengetahui dan mengalanisa tingkat efektivitas dalam Proses Pembuatan Kartu Tanda Pencari Kerja (AK/1) pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Kutai Timur, diadakan penelitian langsung ke lapangan dengan landasan teori gap, yakni dengan Metode Importance and Performance Analysis.Alat analisis dari penelitian ini membuktikan kegiatan pelayanan pada Kantor Dinas Tenaga Kerja Dan Transmigrasi Kabupaten Kutai Timur belum optimal karena tingkat harapan dan kinerja belum sesuai dengan kebutuhan yang diinginkan oleh para pencari kartu tanda pencari kerja.Berdasarkan hasil dari meteri-meteri pembahasan, maka kesimpulan penelitian adalah :Terdapat 10 sub variabel pada kuadran B, yang menujukkan konsumen merasa puas terhadap pelayanan.Terdapat 3 sub variabel pada kuadran A, yang menunjukkan konsumen belum merasa puas pada kinerja pelayanan.Terdapat 2 sub variabel pada kuadran C, yang menunjukkan konsumen tidak merasa puas pada kepentingan dan kinerja pelayanan.Terdapat 4 sub variabel pada kuadran D, yang menunjukkan konsumen merasa puas pada kinerja pelayanan.Nilai rata-rata dari rata-rata Kinerja pelayanan yang telah diterima oleh konsumen ˂ dari nilai harapan pelayanan rata-rata dari rata-rata yang diharapkan. Ini berarti bahwa pelayanan yang di berikan oleh Disnakertrans secara keseluruhan belum memberikan kepuasan bagi konsumen sehingga perlu meningkatkan kinerjanya.Agar kinerja pelayanan kartu tanda pencari kerja (AK/I) pada Dinas Tenaga Kerja dan Transmigasi  Kabupaten Kutai Timur dapat optimal sebaiknya kinerja petugas pelayanan lebih ditingkatkan agar standar pelayanan tersebut dapat terpenuhi.
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)
Publisher : EKONOMIA

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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.
Co-Authors Abdul Majid Abdul Majid Abdul Talib Bin Bon Agus Sukoco Aisyah Nazwa Az Zahra Akhmad Al Aidhi Allysa Febriana Andi Indrawati Anton Respati Pamungkas Arif Saefudin Camelia Verahastuti Catur Dewi Catur Kumala Dewi Catur Kumala Dewi Daniel Happy Putra Dewi, Catur Dewi, Catur Kumala Eddy Soegiarto K Eka Yudhyani Eka Yudhyani Ema Harifa Erialdi Syahrial ESWAN, TUKIMUN, Evi Kurniasari Purwaningrum Faizal Reza Frihandini, Dina Gagah Agung Sulistyo Budi Galih Wisnu Wardhana George Luois David Lento Hamsyah, Hamsyah Helda Syahfari Heriyanto Heriyanto Heriyanto Indra P , Ardiyanto Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus, Ivana Nina Esterlin Jihan Irana Dewi Kelfin Sarira Liona Efrina S LUKMAN, LUKMAN Majuliyati, Majuliyati Masithoh Haryadi, Rina Meidina Rahma Utami Meiki Permana Muhammad Maulana Nur Ika Mauliyah Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani Purwanti Purwanti Rachman, Marjoni Riki Rahman Rina Masithoh Haryadi Sayid Irwan Simon Petrus Soegiarto K, Eddy Suci Lestari Sukirma SUNARTO Tatang Kosasih Tisya Ayu Andriani Titin Ruliana Titin Ruliana William Budiman Wongso, Rusmadi