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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 Warta LPM EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah OBOR: Oikonomia Borneo Jurnal Abdimas Mahakam
Martinus Robert Hutauruk
Universitas Widya Gama Mahakam Samarinda
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.566

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i2.572

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.622

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.628

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.644

Abstract

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
EVALUASI HARGA POKOK PRODUKSI HOME INDUSTRY KOPI PAGUN TARAKAN DENGAN MENGGUNAKAN METODE FULL COSTING Eka Rizky Ramadhanti; Martinus Robert Hutauruk; Pantas Pangondian Pardede
OBOR: Oikonomia Borneo Vol. 2 No. 2 (2020): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v2i2.645

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana analisis perhitungan harga pokok produksi Kopi PAGUN Tarakan dengan menggunakan Metode Full Costing. Metode penelitian ini bersifat Kuantitatif Deskriftif dengan menggunakan alat analisis Metode Full Costing adalah metode penentuan harga pokok produksi yang memperhitungkan semua unsur biaya produk ke dalam harga pokok produksi. Hasil dari penelitian ini menunjukkan bahwa perhitungan harga pokok produksi perusahaan dan menurut Metode Full Costing menunjukkan hasil yang berbeda, perhitungan perusahaan selama bulan Mei 2019 sebesar Rp 4.085.000,- sementara menurut metode full costing sebesar Rp 4.683.102,89 terdapat selisih perhitungan sebesar Rp 598.102,89,- jadi perhitungan harga pokok produksi yang dilakukan oleh perusahaan dengan perhitungan metode full costing mengalami perbedaan yang signifikan. Kata kunci : Metode Full Costing, Harga Pokok Produksi.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT MIDI UTAMA INDONESIA TBK Yulianti Octaviani; Martinus Robert Hutauruk; Devy Putri Milanda
OBOR: Oikonomia Borneo Vol. 2 No. 2 (2020): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v2i2.654

Abstract

PT Midi Utama Indonesia Tbk period 2015-2018 in terms of liquidity ratios, solvency ratios, activity ratios and profitability ratios.This research method is quantitative descriptive using financial ratio analysis tools such as liquidity ratios, solvency, activity and profitability to determine the company's financial performance.From the analysis, it is known that liquidity ratios have ratio results below the average industry ratio, solvency ratios have value ratios over the average industry ratio, activity ratios have ratios above the industry average and profitability ratios have ratios below average average industry ratio Keywords: Liquidity Ratio, Solvency Ratio, Activity Ratio, RatioProfitability
IMPLEMENTASI AKUNTANSI PERSEDIAAN PERUSAHAAN DAGANG BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK Agus Rudolf Rihi; Martinus Robert Hutauruk; Mansyur
OBOR: Oikonomia Borneo Vol. 1 No. 2 (2019): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i2.666

Abstract

Adapun rumusan masalah dalam Penelitian ini adalah apakah perlakuan akuntansi persediaan pada CV. Utama Jaya Mandiri telah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)?. Tujuan yang ingin dicapai dalam Penelitian ini adalah untuk mengetahui sejauh mana perlakuan akuntansi persediaan yang diterapkan oleh perusahaan terhadap kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Teori utama yang digunakan dalam Penelitian ini adalah akuntansi keuangan yang menjelaskan masalah pelaporan persediaan dan SAK ETAP. Metode penelitian ini bersifat semi kualitatif komparatif yaitu membandingkan antara akuntansi persediaan CV. Utama Jaya Mandiri dengan SAK ETAP, dengan metode analisis data yaitu ditinjau dari pengukuran, pengakuan, penilaian, dan penyajian. Hasil analisis diketahui bahwa adanya perbedaan menurut perusahaan dengan SAK ETAP ditinjau dari penyajian yang dimana diperlukan penyajian ulang pada laporan keuangan menggunakan jurnal koreksi, dari perbaikan penyajian laporan keuangan tersebut, menghasilkan penurunan laba dan penurunan persediaan sebesar Rp. 3.321.710, hal ini perlu dikoreksi agar penyajian laporan keuangan khususnya persediaan sesuai dengan SAK ETAP sehingga laporan keuangan menyajikan kondisi perusahaan dengan wajar. Kata Kunci: SAK ETAP, Akuntansi Persediaan, Laporan Keuangan, CV. Utama Jaya Mandiri
ANALISIS PENGUMPULAN PIUTANG PADA PT. ADIRA DINAMIKA MULTI FINANCE Tbk Leli Sofiana Lagan; Martinus Robert Hutauruk; Devy Putri Milanda
OBOR: Oikonomia Borneo Vol. 1 No. 2 (2019): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i2.672

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengumpulan piutang PT. Adira Dinamika Multi Finance Tbk. Pada tahun 2017 sampai tahun 2018. Metode dalam penelitian ini menggunakan pendekatan deskriptif kuantitatif, dengan menggunakan alat analisis Receivable Turnover dan Average Collection Period untuk mengetahui nilai perputaran dan pengumpulan piutang PT. Adira Dinamika Multi Finance Tbk. Dari hasil analisis diketahui bahwa nilai receivable turnover pada tahun 2017-2018 tingkat perputaran piutang usaha dalam tahun 2017 adalah sebanyak 11,67 kali dan pada tahun 2018 sebanyak 9,99 kali. Nilai Average Collection Period menurut kebijakan perusahaan pada tahun 2017 selama 30 hari dan tahun 2018 selama 36 hari. Pengumpulan piutang PT. Adira Dinamika Multi Finance Tbk, dari periode tahun 2017-2018 mengalami penurunan atau masih belum berjalan efektif, hal ini dikarenakan masih banyak custumer yang belum bisa melunasi piutang usaha pada temponya. Kata Kunci : Receivable Turnover, Average Collection Period
ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT INDOCEMENT TUNGGAL PRAKARSA TBK Mohammad Abdu; Martinus Robert Hutauruk; Mansyur
OBOR: Oikonomia Borneo Vol. 1 No. 2 (2019): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i2.673

Abstract

The purpose of this study is to show the source and use of cash of PT Indocement Tunggal Prakarsa Tbk and can be used as a reference for assessing financial performance during the period 2017-2018. . By comparing the financial statements (balance sheet / statement of financial position) in 2017 compared to 2018 at PT. Indocement Tunggal Prakarsa Tbk. From the results of the analysis, it can be seen that the cash at PT. Indocement Tunggal Prakarsa Tbk experienced a decrease in 2018 amounting to Rp 1,069,015 Million from cash sources amounting to Rp 497,236 Million and Cash Used in the amount of Rp 1,566,251 Million. Keywords - Sources of Cash Receipts, Use of Cash,
Co-Authors Aditya Rahman Agus Riyanto Agus Rudolf Rihi Alfonsius Deri Arifah Ashari Desna Reti Desna Reti Dessy T Devy Putri Milanda Eka Lodzviana Saputri Eka Rizky Ramadhanti Emy Dwi Alvianti Fransisca Christine Sinulingga Hariyanti Sitohang Juliana Mebang Leli Sofiana Lagan Lisda Amara Dewi Mansyur Maria Baptista Varani Sura Nowo Maria Rosalinda Linda Mohammad Abdu Muhammad Hasyir Muqaffi Nadya Yunan 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