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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Ilmu Akuntansi Mulawarman (JIAM) FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
langi, Cornelius Rante
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Economics, Econometrics & Finance Social Sciences

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Analisis Laporan Arus Kas Untuk Mengukur Likuiditas Perusahaan Rezkiyanti, Nur Alfiah; Sudirman, Sitti Rahma; langi, Cornelius Rante; Tuasalamony, Ardhiatul Halima
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 1 (2025): Januari
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1.2608

Abstract

Kebanyakan keputusan keuangan perusahaan dibuat atas dasar ketersediaan kas, karena pada realitas sehari-hari operasi perusahaan tidak mungkin hanya mengandalkan pada laporan laba rugi sebagai alat control, karena itu dibutuhkan laporan arus kas dalam mengevaluasi kegiatan operasional perusahaan. Apabila dikaitkan dengan laporan keuangan lainnya, laporan arus kas memberikan informasi yang bermanfaat bagi pengguna laporan dalam mengevaluasi perubahaan kekayaan bersih/ekuitas dana suatu entitas pelaporan dan struktur keuangan termasuk likuiditas. Penelitian ini merupakan penelitian kuantitatif, dimana peneliti bertujuan untuk mengukur likuditas perusahaan pada PT. Bima Moriesya Anugerah Makassar melalui analisis laporan arus kas. Adapun metode pengumpulan data yang digunakan adalah observasi dan dokumentasi dengan mengambil data secara langsung dari pihak perusahaan berupa laporan keuangan. Metode analisis data yang digunakan adalah analisis arus kas melalui rasio. Kesimpulan pada penelitian ini didapatkan bahwa likuiditas PT. Bima Moriesya Anugerah Makassar berdasarkan laporan arus kas memperlihatkan kondisi yang tidak baik jika dibandingkan dengan nilai rasio yang dipersyaratkan dibawah satu yang berarti bahwa terdapat kemungkinan perusahaan tidak mampu membayar kewajiban lancarnya
Analisis Perlakuan Akuntansi pada Laporan Keuangan Neraca Lestariana, Siti; Langi, Cornelius Rante; Gafur, Abdul
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 3 No. 4 (2018): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i4.3374

Abstract

Tujuan penelitian adalah untuk mengetahui kesesuaian perlakuan akuntansi pada laporan neraca CV. Megah Jaya Sentosa dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).Berdasarkan analisis yang dilakukan diketahui bahwa perusahaan tidak mengklasifikan aset sebagai aset lancar dan aset tetap serta tidak mengklasifikasikan hutang sebagai hutang jangka pendek dan hutang jangka panjang. Perusahaan tidak melakukan penilaian terhadap piutang usahanya sehingga piutang usaha tidak disajikan sebesar nilai bersih yaitu piutang usaha dikurangi dengan cadangan kerugian piutang usaha, dan aset tetap perusahaan tidak disajikan sesuai dengan standar akuntansi keuangan entitas tanpa akuntabilitas publlik karena aset tetap tidak disajikan sebesar nilai buku yaitu harga perolehan dikurangi akumulasi penyusutan.Berdasarkan hasil analisis diketahui bahwa koreksi dilakukan terhadap nilai piutang usaha dengan mencatat cadangan kerugian piutang usaha sebesar Rp 154.718.898,- sehingga nilai piutang usaha setelah koreksi adalah sebesar Rp 554.420.108,-
Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Penagihan Pajak dan Jumlah Wajib Pajak Efektif Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Badan (Studi Kasus pada KPP Pratama Samarinda) ANJAR SARI, RISKA DEWI; Langi, Cornelius Rante; Kesuma, Agus Iwan
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 5 No. 3 (2020): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v5i3.5821

Abstract

This research aims toexamine the effect of Tax compliance, tax audit, tax collection and the number of effective taxpayers in corporate income tax revenue in the Tax Office (KPP) Primary Samarinda. The population used in this research are effectivetaxpayers registered in Samarinda years 2012-2017. There are 72 samples obtained based on saturated sampling method that come from January 2012 to December 2017. Source of data used are secondary data and data analysis technique used is multiple linear regression analysis. Theanalysisshows that the taxpayer compliance variable has a significant effect on income tax revenue at KPP Pratama Samarinda. Meanwhile the variable tax audit, tax collection and the number of effective taxpayers have no significant effect on corporate income tax revenue at KPP Pratama Samarinda.
Analisis Perhitungan Pajak Penghasilan Pasal 21 atas Gaji Karyawan Berdasarkan Undang-Undang dan Peraturan Perpajakan Pada PT Petrona Mining Contractors Ivan Putri, Angel Angreany; Langi, Cornelius Rante; Iskandar, Iskandar
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 5 No. 2 (2020): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v5i2.6293

Abstract

ANGEL ANGREANY IVAN PUTRI. Analisis Perhitungan Pajak Penghasilan Pasal 21 Atas Gaji Karyawan Berdasarkan Undang-Undang Dan Peraturan Perpajakan Pada PT Petrona Mining Contractors under the guidance Cornelius Rantelangi and  Iskandar.            The purpose of this paper is to analyze the calculation of Article 21 of income tax on employee salary of PT Petrona Mining Contractors based on laws and regulations.The Income tax deduction calculation data article 21 and was analyzed with “Undang-Undang No.36 tahun 2008” and “Peraturan Dirjen Pajak No. PER-16/PJ/2016” which provides an overview of the deduction, deposit and reporting of Income Tax article 21 relating to work, services and activities of private persons.As a result of analysis and consideration, the calculation of Article 21 of income tax of PT Petrona Mining Contractors by the company in January was Rp 4.818.497 and Rp 5.835.205 in February 2017. Beside in analyzed the calculation of Article 21 of income tax of PT Petrona Mining Contractors should be Rp 1.540.869 and Rp 2.103.762 in February 2017. So that the difference in January is Rp. 3,277,628 and in February Rp. 3,731,443 where the difference is the excess in paying taxes. This is due to differences in the calculation PTKP where the company calculates based on old regulations.
Implementation of the Social Assistance Budget in Achieving Poverty Alleviation Performance in East Kutai Regency Aulia, Siti Neza; Langi, Cornelius Rante; Sari, Wulan Iyhig Ratna
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 20, No. 3 : Al Qalam (In Progress May 2026)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v20i3.5825

Abstract

This study aims to analyze the implementation of social assistance budget and its relationship with the achievement of poverty alleviation performance in East Kutai Regency. The focus of the study is the performance of the implementation of the social assistance budget in supporting the reduction of poverty indicators. This study uses a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation. Data on the distribution of social assistance budget and data on aid recipients. Research informants consist of implementing officials, data operators and field assistants involved in the verification and distribution process of aid. Data analysis was carried out by referring to the qualitative analysis stages. The findings were analyzed based on the Theory of Change framework to see the relationship between problems, activities, outputs, outcomes, and desired states (impacts). The results of the study indicate that the implementation of the social assistance budget in general has had an impact on the achievement of poverty reduction in East Kutai. This can be seen from in the percentage of poor people from 9.28% (2022), to 9.06% (2023) to 8.81% (2024). However, the social assistance budget has not been fully able to reduce poverty problems and rates. This finding is an important basis for local governments in designing more adaptive and sustainable poverty alleviation strategies.
Co-Authors Abdul Gafur Agus Iwan Kesuma ANJAR SARI, RISKA DEWI Aulia, Siti Neza Iskandar Iskandar Ivan Putri, Angel Angreany Lestariana, Siti Rezkiyanti, Nur Alfiah Sari, Wulan Iyhig Ratna Sudirman, Sitti Rahma Tuasalamony, Ardhiatul Halima