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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Bisnis dan Manajemen (JBM) Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Ekonomi Mulawarman (JIEM) Jurnal Ilmu Akuntansi Mulawarman (JIAM) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Sri Mintarti
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Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh non performing loan terhadap profitabilitas pada perusahaan perbankan go public yang terdaftar di bursa efek indonesia Ary Wijaya; Sri Mintarti; Ledy Setiawati
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 6, No 2 (2021): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v6i2.6326

Abstract

Penelitian ini bertujuan untuk menguji pengaruh NPL terhadap profitabilitas dengan menggunakan pendekatan regresi sederhana. Penelitian ini menggunakan data dari tahun 2016 sampai dengan 2018 dalam laporan keuangan atau laporan tahunan perusahaan perbankan yang diperoleh di Bursa Efek Indonesia (BEI). Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2016 sampai dengan 2018 adalah 47 perusahaan perbankan. Prosedur dalam pemilihan sampel menggunakan metode purposive sampling dan menghasilkan 25 perusahaan perbankan yang memenuhi kriteria.
ANALISIS ANGGARAN DAN REALISASI PENDAPATAN DAN BELANJA PADA BADAN LINGKUNGAN HIDUP DI KUTAI BARAT SUSANA WINDA; SRI MINTARTI; FERRY DIYANTI
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.v1i4.831

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.
THE EFFECT OF PERSON JOB FIT AND INTRINSIC MOTIVATION AND DISCIPLINE ON JOB SATISFACTION AND EMPLOYEE PERFORMANCE AT THE YOUTH AND SPORTS OFFICE OF EAST KUTAI REGENCY Harmina Hawi; Sri Mintarti; Dirga Lestari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.569

Abstract

This study aims to analyze the influence of Person-Job Fit, Intrinsic Motivation, and Discipline on Job Satisfaction and its impact on the Performance of Employees of the East Kutai Regency Youth and Sports Office. In addition, this study examines the role of Job Satisfaction as a mediating variable between Person-Job Fit, Intrinsic Motivation, and Discipline with Employee Performance. The research method used is quantitative with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The data was collected through a questionnaire distributed to employees of the East Kutai Regency Youth and Sports Office. The results of the analysis show that Person-Job Fit, Intrinsic Motivation, and Discipline have a positive and significant effect on Job Satisfaction and Employee Performance. Job Satisfaction also plays a mediator that strengthens the influence of these three variables on Employee Performance. These findings affirm the importance of human resource management that integrates appropriate work placement, internal motivation enhancement, and discipline enforcement to improve job satisfaction and employee performance. The practical implications of this research can be the basis for policies to improve employee management within the East Kutai Regency Youth and Sports Office.
Proyeksi pendapatan asli daerah Novi Landara; Sri Mintarti; Rusliansyah Rusliansyah
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 3 No. 1 (2018): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i1.1835

Abstract

Adapun tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis seberapa besar hasil guna pajak dan daya guna pajak serta pertumbuhan realisasi pajak daerah di kota Samarinda tahun 2005-2014. mengetahui proyeksi kontribusi pajak daerah terhadap pendapatan asli daerah (PAD) di Kota Samarinda tahun 2005-2014. mengetahui besarnya proyeksi Pendapatan Asli Daerah (PAD) di Kota Samarinda tahun 2016- 2020. Dari hasil penelitian Hasil guna pajak daerah Tahun Anggaran 2005-2014 sebesar 105,37%, dengan perolehan terbesar terjadi pada tahun 2012 sebesar 120,37% dan perolehan terkecil terjadi pada tahun 2010 sebesar 95,88% dan tahun 2007 sebesar 99,03%. Daya guna pajak daerah Tahun Anggaran 2005-2014 rata-rata sebesar 4,76%, dengan tingkat efisiensi terbesar terjadi pada tahun 2012 sebesar 4,15% dan tingkat efisiensi terkecil atau kurang efisien terjadi pada tahun 2007 sebesar 5,05% dan tahun 2010 sebesar 5,22%. Pertumbuhan realisasi penerimaan pajak daerah Tahun Anggaran 2005-2014 rata-rata sebesar 28,28%, dengan tingkat pertumbuhan terbesar terjadi pada tahun 2010-2011 sebesar 84,99% dan tingkat pertumbuhan terkecil terjadi pada tahun 2008-2009 sebesar 13,08% dan tahun 2006-2007 sebesar 13,85%. Kontribusi pajak daerah terhadap PAD di Kota Samarinda Tahun Anggaran 2005-2014 rata-rata sebesar 46,36%, dengan tingkat kontribusi terbesar terjadi pada tahun 2012 sebesar 60,58% dan tingkat kontribusi terkecil terjadi pada tahun 2006 sebesar 28,94% dan tahun 2007 sebesar 32,61%.
Co-Authors ACHMAD FADLI BUDI DERMAWAN Alvia Aliviana Muslim Ari Ahmad Ary Wijaya Asriani Asriani CHINTYA NINDYA HERDIAN Dilla Rachmahdani Dirga Lestari Dwi Pebriani Fachry Abda El Rahman Febry Ramadiannur Ferry Diyanti Gusti Muhammad Indra Rosmana Harmina Hawi Indra Suyoto Kurniawan Ledy Setiawati Muhammad Abadan Syakura Muhammad Afdhal Laode Karim Muhammad Nur Kholik Muhammad Rizal Muhammad Zendy Ghamara mukhamad helmi Norlina Norlina Novi Landara Raden Priyo Utomo Rizky Yudaruddin Robiansyah, Robiansyah Rusliansyah Rusliansyah Rusmah Rusmah Salmah Pattisahusiwa Siti Hajar Sri Wahyuni SUSANA WINDA Syamsul Arifin Tamyis Ade Rama Yeni Ariyani Yeni Eka Purnama ZA, Saida Zainurossalamia