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All Journal Jurnal Akuntansi Multiparadigma Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal GeoEkonomi Jurnal Riset Inossa : Media Hasil Riset Pemerintahan, Ekonomi dan Sumber Daya Alam Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Obor: Oikonomia Borneo Warta LPM

Martinus Robert Hutauruk

Universitas Widya Gama Mahakam Samarinda

Author-ID : 4066069

Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences

Published : 27 Documents Claim Missing Document

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ANTESEDEN SIKAP RASIONAL DAN KESADARAN PERPAJAKAN SERTA DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK DI KALIMANTAN TIMUR: PENDEKATAN PLS-SEM Martinus Robert Hutauruk
Jurnal Riset Inossa Vol. 1 No. 1 (2019): Juni
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.526 KB)

Penelitian ini bertujuan untuk menilai pengaruh sikap rasional, kesadaran pajak dan dampaknya terhadap kepatuhan wajib pajak. Penelitian ini menggunakan metode sampling untuk mewakili data dari 5.525 responden yang menggunakan sistem daftar pertanyaan yang dikelola sendiri, didesain dari lima dimensi dengan menggunakan skala semantik diferensial. Selain itu, pemodelan persamaan struktural berbasis varian (PLS-SEM) digunakan untuk menguji pengajuan model struktural. Temuan penelitian ini mengungkapkan bahwa kelima dimensi kepatuhan sebelumnya yang berwujud: pengetahuan pajak, pelayanan pajak, peraturan pajak, sikap rasional, dan kesadaran membayar pajak berpengaruh secara langsung dan tidak langsung positif dan signifikan terhadap kepatuhan membayar pajak pada wajib pajak di Kalimantan Timur. Penelitian ini menyelidiki dampak pengetahuan pajak, pelayanan pajak, peraturan pajak, sikap rasional dan kesadaran membayar pajak terhadap kepatuhan membayar pajak bagi wajib pajak di Kalimantan Timur.Melalui adanya keterbatasan sumber daya dan waktu, penelitian ini hanya melibatkan pajak penghasilan, karena alasan tersebut, analisis pebandingan atas temuan dengan jenis pajak lainnya tidak dimungkinkan, oleh karena itu dianggap sebagai batasan penelitian ini. Kemudian, analisis peta kinerja perpajakan yang penting juga dilakukan untuk mengungkapkan pentingnya berbagai dimensi bagi wajib pajak. Temuan penelitian menunjukkan bahwa pemerintah harus fokus pada semua dimensi kepatuhan wajib pajak dalam membayar pajak, dengan fokus khusus pada layanan pribadi dan citra untuk meningkatkan kepatuhan wajib pajak. Diharapkan bahwa temuan-temuan penelitian ini akan mampu membantu pemerintah untuk memahami peran berbagai jenis dimensi kepatuhan pajak di Kalimantan Timur.

PENGARUH PANDEMI COVID-19 TERHADAP FAKTOR YANG MENENTUKAN PERILAKU KONSUMEN UNTUK MEMBELI BARANG KEBUTUHAN POKOK DI SAMARINDA Martinus Robert Hutauruk
Jurnal Riset Inossa Vol. 2 No. 1 (2020): Juni
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.806 KB)

Penelitian ini bertujuan untuk mengivestigasi dampak customer soluiton, customer cost danconvenience terhadap physicological dan buying decision selama masa PSBB dalampenanggulangan pandemi COVID-19 di Samarinda. Penelitian ini menggunakan metode samplingdegnan berdasarkan jumlah perkalian indikator variabel untuk mewakili seluruh responden yangmenggunakan sistem daftar pertanyaan yang dikelola sendiri, didesain dari lima dimensi denganmenggunakan skala likert. Pemodelan persamaan struktural berbasis varian (PLS-SEM) digunakanuntuk menguji pengajuan model struktural dengan dukungan software SmartPLS 3.2.9. Temuanpenelitian ini mengungkapkan bahwa customer solution, dan convenience berpengaruh secaralangsung langsung positif dan signfikan terhadap physicological, kecuali customer cost berpengaruhsecarfa langsung negatif dan tidak signfikan terhadap physicological. Selain itu ditemukan pula bahwa physicological berpengaruh secara langsung positif dan signifikan terhadap buying decision.Selanjutnya ditemukan bahwa consumer solution dan convenience berpengaruh secara tidaklangsung terhadap buying decision melalui mediasi physilogical positif dan signfikan, kecualicustomer cost berpengaruh secara tidak langsung terhadap buying decision melalui mediasiphysilogical negatif dan tidak signikan. Pada masa PSBB sebagai antisipasi terhadap pandemiCOVID-19 toko-toko berukuran besar dan permanen yang selama ini berperan besar dalammenyediakan kebutuhan pokok mayarakat tidak dapat beoperasi secara normal. Pengaruh jarak dankeamaman dalam berbelanja menentukan sikap konsumen untuk mengambil keputusan berbelanjadi toko terdekat dengan rumah dan dalam kondisi aman dari keramaian atau kerumunan masa. Paadsituasi ini juga memungkinkan adanya keterbatasan pasokan bahan kebutuan pokok yang menaikanharga namun tidak berdampak terhadap keputusannya untuk membeli dan telah membentukperilaku psikologis yang baru.

KETERTERAPAN BAURAN PEMASARAN 4C PADA KEPUTUSAN KONSUMEN UNTUK MEMILIH KAFE OUTDOOR YANG DIMODERASI OLEH PERILAKU KONSUMEN DALAM SITUASI PANDEMI COVID-19 Martinus Robert Hutauruk
Jurnal Riset Inossa Vol. 2 No. 2 (2020): Desember
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.512 KB)

Tujuan penelitian ini adalah untuk mengetahui keterterapan bauran pemasaran 4C secara langsungterhadap keputusan konsumen memilih kafe oudtdoor dan secara tidak langsung melalui moderasiperilaku konsumen dalam situasi pandemi COVID-19. Studi ini dilakukan di kota Samarindakhususnya pada beberapa lokasi kafe outdoor yang ramai dikunjungi konsumen. Responden yangdiambil sebagai sampel adalah sebanyak 100 responden dari konsumen di beberapa kafe outdoor.Responden ditentukan dari jumlah indikator variabel yang dikalikan sepuluh dan selanjutnyadigunakan sistem probability sampling melalui Teknik cluster sampling. Interview melalui mediakueioner dilakukan terhadap 100 orang responden untuk menguji hipotesis empiris dari antaravariabel. Model konseptual penginvestigasian adalah berhubungan relevan di antara konstrukdengan menggunakan confirmatory factor analysis (CFA) dan struktural equation modeling (SEM).Temuan penelitian ini mendukung argumen bahwa bauran pemasaran 4C bedampak langsungterhadap keputusan konsumen membeli dan secara tidak langsung dimodrasi oleh perilakukonsumen. Makalah ini juga mencakup diskusi tentang implikasi teoritis dan manajerial dari temuanpenelitian.

PENGARUH PENGGUNAAN SOFTWARE ZAHIR POSX TERHADAP MANAJEMEN BISNIS USAHA MIKRO KECIL DAN MENENGAH DI KOTA SAMARINDA Martinus Robert Hutauruk; Siti Rohmah; Agus Rudolf Rihi; Desna Reti; Nur Lutfy hanif
Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 8 No. 1 (2019): March
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

The development of information technology which is the impact to development revolution of industrial 4th makes every activity inseparable from network usage with entrepreneurs in the Micro, Small and Medium Enterprises (UMKM) group, who also must be albe to capture the business opportunity. The purpose of this study is to confirm the role of Zahir POSX software on business management in the UMKM group in Samarinda city. This research was conducted on 275 populations in the UMKM group located in Samarinda City, especially in the area around Mulawarman University and University of Widya Gama Mahakam Samarinda, and by using the Slovin method with a 5% error rate, 163 respondents were taken as sample. Test on validity and reliability have been darried out with good results on the items received agin before further analysis. This study was conducted in order to predict the role of Zahir POSX software on business Management and used the Structural Equation Modeling (SEM) wih multiple groups through Smart PLS Version 3.2.8 software. The results of this study found that on use Zahir POSX software had a positive and significant impact on UMKM group in Samarinda. Entrepreneurs will be easier in controloing their business, even using paper less media. The results also show that through modern accounting software, it will increasingly make business management more effective and efficient

OPTIMALISASI PAJAK DAN RESTRIBUSI DAERAH PEMERINTAH KOTA SAMARINDA Arifah Ashari; Martinus Robert Hutauruk; Mansyur
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

The research aims to find out the Realiasi of Taxes and Regional Retributions of the Government of Samarinda City whether it has been Optimal or not in terms of Realization of Tax Revenue and Regional Retribution. And to know which Taxes and Retributions are not optimal. This research is descriptive qualitative research and to collect data used purposive sampling. Data collection methods used are interviews, observation and documentation. Data analysis techniques used are Data Collection, Data reduction, Data presentation and Withdrawal Conclusions. Based on the results of the study that there are several objects of tax and regional levies that have revenue realization that exceeds the budget target and there are also some tax objects and provincial levies which the level of revenue realization still needs to be more optimized.

PROSEDUR AUDIT UMUM ATAS ASET TETAP RUMAH SAKIT UMUM DAERAH I.A MOEIS SAMARINDA Zsa zsa Frinovisar Utami; Martinus Robert Hutauruk; Umar Hi Salim
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

The purpose of this study was to identify the general audit procedures on fixed assets presented by Rumah Sakit Umum Daerah I.A Moeis if it has been performing conformably to Statement of Financial Accounting Standards No. 16. It used audit paper analysis as audit program of fixed assets, internal control questionnaires, top schedule, supporting schedule and adjustment journal. The result of this study showed that the presentment of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis have been performed conformably to Statement of Financial Accounting Standards No. 16. The internal control of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis was good. The accounting policy of fixed assets including recognition, measurement, disclosure, and presentment of fixed assets were appropriate based on Statement of Financial Accounting Standards No. 16. However, it has been found in audit findings that Rumah Sakit Umum Daerah I.A. Moeis has not increase yet the fixed assets such as equipment, machine, and the buildings

ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT. TIRTA MAHAKAM RESOURCES TBK BUKUAN Rubiyanto Pangestu; Martinus Robert Hutauruk; Pantas Pangondian Pardede
OBOR: Oikonomia Borneo Vol. 1 No. 2 (2019): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

The purpose of this study was to determine whether the source of cash receipts is greater than the source of cash usage at PT. Mahakam Resources Tbk Bukuan. This study uses a descriptive method with a quantitative approach by comparing financial statements (balance sheets / statements of financial position) in 2015 compared with 2016 at PT. Mahakam Resources Tbk Bukuan. From the results of the analysis, it can be seen that the source of cash receipts at PT. Mahakam Resources Tbk Bukuan experienced a decrease in cash in 2016 amounting to Rp -338,652,449 from cash sources of Rp 99,977,724,508 and cash usage of Rp 130,170,313,317 and thus the hypothesis proposed can be accepted.

ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP PADA CV MITRA SAHABAT SAMARINDA Tiya Furdawati; Martinus Robert Hutauruk; Mansyur
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

The purpose of this study was to determine the implementation of depreciation by CV. Mitra Sahabat Samarinda complies with SFAS 16. From the analysis results for the acquisition price at Cv. Mitra Sahabat and PSAK16 are appropriate or there is no difference. and For the measurement of Cv Mitra Sahabat in accordance with PSAK 16 where the determination of the acquisition cost of fixed assets recorded by Cv. Mitra Sahabat is the accumulation of the entire purchase price plus the costs incurred for the purchase of the fixed assets. For recognition of Cv. Mitra Sahabat is in accordance with PSAK 16, in which the company applies a policy of charging fees in the period in which they are incurred for repairs issued so that the assets remain in good condition. For the reduction of Cv Mitra Sahabat will be adjusted to PSAK 16. And for the presentation of Cv Mitra Sahabat is not in accordance with PSAK 16 because for the presentation of each type of fixed assets such as land, buildings, office inventory and vehicles are not in accordance with PSAK 16 because the fixed assets presented by the company becomes one, namely a Fixed Asset account. Keywords: Fixed Assets, SFAS 16, Depreciation Method.

PERANAN INTERNAL AUDIT DALAM PENGAWASAN PIUTANG USAHA PADA CU DAYA LESTARI KABUPATEN KUTAI BARAT Desna Reti; Martinus Robert Hutauruk; Umar Hi Salim
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

The formulation of the problem in this study would like to compare the role of internal audit in the control of trade receivables in the Credit Union Daya Lestari in West Kutai barat with Credit SOP (Standard Operating Procedure)? This study aims to determine the role of internal audit in the supervision of trade receivables at CU Daya Lestari West Kutai barat. The benefits of this research as information material for CU Daya Lestari in the role of internal audit Internal audit is an examination carried out by the company's internal parts of the company's financial statements and accounting records. SOP (Standard Operating Procedure) is a guideline or reference in work that is in accordance with the functions and financial requirements in accordance with work procedures, work procedures and work systems that apply in the company. This research method uses a comparative analysis method that is comparing between Supervision of credit or credit or loans according to the SOP (Standard Operating Procedures) in the Credit Union with the conditions that occur in the Credit Union Daya Lestari West Kutai barat. From the results of the analysis, it was learned that the Daya Lestari Kutai Barat Credit Union conducts credit supervision or lending in accordance with the SOP (Standard Operating Procedure) of the Daya Lestari Credit Union. This can be seen from the election table which shows everything is done in accordance with the existing SOP. keywords: internal audit, supervision, accounts receivable, lending, SOP Credit union.

ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA PT. INDOFOOD CBP SUKSES MAKMUR TBK. Alfonsius Deri; Martinus Robert Hutauruk; Pantas Pangondian Pardede
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

The purpose of this study is to determine the financial performance of PT Indofood CBP SuksesMakmur Tbk from 2014-2018 using financial ratios. The results of the discussion of financial ratios used are liquidity ratios consisting of ratios Current Ratio and Ouick Ratio. Then the Solvency Ratio consists of Debt To Asset Ratio and Debt To Equity Ratio ratios. Activity ratio consists of Fixed Asset Tun Over ratio, and Total Asset Turn Over. Then the Profitability Ratio consists of the ratio of Return On Assets, and Return On Equity. The results of this study indicate that the company performs well when viewed from the liquidity ratio and solvency ratio. While the average is not good when seen from the ratio of profitability and activity. Keywords : Liquidity, Solvency. Profitability, Activity

Co-Authors Agus Riyanto Agus Rudolf Rihi Alfonsius Deri Arifah Ashari Desna Reti Desna Reti Dessy T Devy Putri Milanda Eka Rizky Ramadhanti Emy Dwi Alvianti Fransisca Christine Sinulingga Juliana Mebang Leli Sofiana Lagan Mansyur Maria Baptista Varani Sura Nowo Maria Rosalinda Linda Mohammad Abdu Novi Yanti Novita Dewi Nur Lutfy hanif Pantas Pangondian Pardede Rizki Nurjannah Rubiyanto Pangestu Siti Nur Hidayah Siti Rohmah Sudiyono Tiya Furdawati Umar Hi Salim Yulianti Octaviani Zia Aisya Helfinia Zsa zsa Frinovisar Utami

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