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All Journal AKUNTABILITAS Jurnal Ekonomi dan Manajemen
Anita DeGrave
Sekolah Tinggi Ilmu Ekonomi Balikpapan
Economics, Econometrics & Finance

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Pengaruh Pendapatan Asli Daerah dan Flypaper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran Anita DeGrave; Raja Vanaldo Boang Manalu; Rein J Wekan
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i1.17891

Abstract

This study aims to test and analyze the effect of local revenue and flypaper effect on the opportunistic behavior of budget makers. The data used in this research is panel data from eleven districts/cities in Maluku province from 2014 to 2020. The analysis method used is panel data regression analysis. The results showed that: (1) Local Own Revenue has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the District/City Original Revenue, the higher the Opportunistic Behavior of Budget Compilers; (2) The Flypaper Effect has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the occurrence of flypaper effect in regencies/cities in Maluku, the higher the opportunistic behavior of budget makers; and (3) Simultaneously the Regional Original Income and the Flypaper Effect influence the Opportunistic Behavior of Regency/City Budget Formers in Maluku. 
DETERMINANTS OF NET PROFIT MARGIN IN AICO ENERGY TECHNOLOGY, PT IN BALIKPAPAN Syahril Hasan; Anita De Grave
Jurnal Ekonomi dan Manajemen Vol 15 No 2 (2021): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v15i2.2221

Abstract

This study aims to determine the low Net Profit Margin at Aico Energy Technology, PT in Balikpapan. The variable used is Net Profit Margin as the dependent variable, while the independent variables are Cash Turnover (X1), Accounts Receivable Turnover (X2), and Inventory Turnover (X3). Using a sample of financial statements for seven years, the data analysis method was carried out with multiple linear regression models, classical assumptions, and hypothesis testing. Based on the results of the f-test showed that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover simultaneously had a significant effect on the Net Profit Margin of Aico Energy Technology PT in Balikpapan. T test, Accounts Receivable Turnover has a significant effect, Receivable Turnover Variable partially has a significant effect on Net Profit Margin at Aico Energy Technology, PT in Balikpapan.
Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual Anita De Grave; Syahril Hasan
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.25475

Abstract

This study aimed at determining how the effect of the variabels of human resources’ quality, organizational commitment, and SIPKD on the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City district both partially and simultaneously. The population of the unit of analysis in this study was 18 official governments in Balikpapan City. The sampling was through the purposive sampling technique with total respondents of 72 people. The data collection was conducted through a questionnaire and the measurement was conducted through a Likert scale. The results of this study are partial, the variabel of the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City. Simultaneously, the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City.
Co-Authors Raja Vanaldo Boang Manalu Rein J Wekan Syahril Hasan Syahril Hasan