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Akuntabel : Jurnal Ekonomi dan Keuangan

AKUNTABEL
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Published by Universitas Mulawarman

ISSN : 02167743 EISSN : 25281135 DOI : -

Core Subject : Economy, Education,

Economics, Econometrics & Finance Other

AKUNTABEL: Jurnal Akuntansi dan Keuangan is a scientific journal in the field of accounting and finance published twice a year (in Marc & Sept). Faculty of Economics and Business Mulawarman University.

Arjuna Subject : -

Articles 6 Documents

Search results for , issue "Vol 13, No 1 (2016): April" : 6 Documents clear

Efektivitas penagihan pajak dengan surat teguran dan surat paksa terhadap penerimaan pajak pada kantor pelayanan pajak (kpp) pratama di balikpapan Putri Kurniasari Kurniasari; Suharyono Suharyono; Agus Iwan Kesuma
AKUNTABEL Vol 13, No 1 (2016): April
Publisher : Faculty of Economics and Business Mulawarman University

The purpose of this research is to know the effectiveness of the tax collection by the warning letter and distress warrant in KPP Pratama Balikpapan in order to increase tax revenue. And to know the contribution of the tax collection by the warning letter and distress warrant to the disbursement of tax arrears at KPP Pratama Balikpapan. The methode used in this research are descriptive analysis, effectiveness ratio and the ratio of contributions to the data collection techniques such as observation, interviews, and documentation. This research found that the collection tax by the warning letter and distress warrant in KPP Pratama Balikpapan could be classified as enough effective. And to the contribution to the disbursement of tax arrears is still lacking. so much needed improvement in the tax collectionKeyword: Effectiveness, Tax billing, Warning letter, Distress warrant, and Tax Revenue.

Perlakuan akuntansi biaya pengembangan sumber daya manusia pada perusahaan daerah air minum kota samarinda Rani Novita Sari
AKUNTABEL Vol 13, No 1 (2016): April
Publisher : Faculty of Economics and Business Mulawarman University

This research was conducted in order to view and analyze the process of recording and reporting done by the Regional Water Company Samarinda city in terms of the recognition of human resources owned, particularly in the register and the recognition of human resources in the preparation and financial reporting which are made. With reference to the Financial Accounting Satandar particularly concerning intangible assets, which are arranged in SAK ETAP chapter 16 on intangible assets. Intangible assets into a discourse for an organization in a report on human resources held to be reported in financial reporting made by the organization. This research was conducted with the concept of human values (human value) is derived from the theory of economic value (general human value theory). In this case there are two theories, namely Falmholtz's Theory, and Likert and Bowers Theory. SAK ETAP especially chapter 16 on intangible assets is used as a reference to see if the Regional Water Company Samarinda city has used SAK ETAP chapter 16 as a reference in preparing its financial statements in the report, especially its human resources. This research was conducted with a direct view of the research object in this case Local water company Samarinda with the aim to see whether in the preparation and the recognition of human resources in the financial statements in accordance with GAAP or not ETAP 16 existing chapters. The research method is descriptive. From the analysis and observations made, the result that the Regional Water Company of Samarinda in reporting and the preparation of financial statements in particular the recognition of human resources has been referred to SAK ETAP chapter 16. Dari hasil analisis dan observasi yang dilakukan, diperoleh hasil bahwa Perusahaan Daerah Air Minum Kota Samarinda dalam melakukan pelaporan dan penyusunan laporan keuangan khususnya terhadap pengakuan akan sumber daya manusia telah mengacu kepada SAK ETAP bab 16. In the preparation and financial reporting standards that are a reference among IAS and SAK ETAP, especially for intangible assets under SFAS numbers in SFAS No. 19 and for SAK ETAP regulated in Chapter 16. For the Regional Water Company Minun Samarinda own use SAK ETAP chapter 16 in recognizing and reporting on its human resources. Keyword: SAK ETAP, PDAM, Intangible Assets

Analisis model z-score untuk menilai kesehatan keuangan pt permodalan nasional madani (pnm) persero Rizky Awaliah; Yunus Tete Konde; Irwansyah Irwansyah
AKUNTABEL Vol 13, No 1 (2016): April
Publisher : Faculty of Economics and Business Mulawarman University

This study aims to determine the condition of the financial and corporate bankruptcy prediction Permodalan Nasional Madani PT Persero bankruptcy prediction model based on the Altman Z-Score. The population of this research is in the National Capital Madani PT Persero published in their official website and some more information to each other about Permodalan Nasional Madani PT Persero. The unit of analysis of this research is the company's financial statements, primarily the balance sheet and income statement of PT Permodalan Nasional Madani Limited. The sample itself is Permodalan Nasional Madani with the financial statements for 4 years in a row 2011 to 2014. It used a method of collecting the data archives with data-driven. The results showed that in 2011 the company is categorized as a company vulnerable to bankruptcy, although it has a high working capital. In 2012 it was classified as a company vulnerable areas, although it has an increased value of the Z-Score of last year. In 2013 the company under unsanitary conditions or vulnerable companies go bankrupt, with the result of reduction in working capital to total assets. And in 2014 the company also categorized as a company vulnerable to bankruptcy because the company had losses of this decline affected the global crisis in 2014. The originality of this study uses only one company as an object, PT Permodalan Nasional Madani Limited understanding of the financial health so that stakeholders can take their decisions about the company.Keyword: Altman Z-Score, Financial Health

Pengaruh kepuasan kerja, lingkungan kerja dan efikasi diri terhdapa komitmen organisasi di rumah sakit smc samarinda Muhammad Iqbal Zainal Abidin; Yonathan Pongtuluran; Siti Maria
AKUNTABEL Vol 13, No 1 (2016): April
Publisher : Faculty of Economics and Business Mulawarman University

The purpose of this study was to determine the influence of job satisfaction, the work environment and self efficacy on commitmen organizational. This research was conducted at the hospital SMC Samarinda sampling method using census sampling and purposive sampling, collected samples of 105 nurse. The data in this study using primary data, interviews and questionnaires. Hypothesis test used in this study is Multiple Linear Regression using SPSS version 20. The results of this study show that: 1) Job satisfaction has a positive and significant effect on commitment organizational in hospital SMC Samarinda, 2) The work environment has a positive and significant effect on commitment organizational in hospital SMC Samarinda, 3) Self efficacy has a positive and significant effect on commitment organizational in hospital SMC Samarinda.Keyword: Job satisfaction, the work environment, self efficacy, and commitmen organizational

Pengaruh philanthrophy disclosure terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi Siti Narsiah
AKUNTABEL Vol 13, No 1 (2016): April
Publisher : Faculty of Economics and Business Mulawarman University

The aims of this research are to know : (1) The influence of philanthropy disclosure to firm value (2) The Influence of profitability to firm value and (3) The influence of Profitability as the moderating variable in relations between philanthropy disclosure and firm value. This research sample is philanthropy disclosure on all companies registered in Indonesian Stock Excange(IDX) in 2014 by using method of purposive sampling. There are 61 companies in 2014 which fulfilling criterion as this research sample. The analysis method of this research is Multiple Regression Analysis and Moderating Regression Analysis. The result of research show that the effect of philanthropy disclosure to firm value was no significant. While the effect profitability to firm value was positive significant. And profitability is can strengthen relation between philanthrophy disclosure and firm value.Keyword: Philanthrophy Disclosure, Profitability, Firm Value

Analisis komparatif kepuasan konsumen pada variabel, produk dan harga terhadap produk pengankutan merek mitshubisi t120ss dan suzuky carry di samarinda Methodius Ardiyanto; J. Kuleh; Asnawati Asnawati
AKUNTABEL Vol 13, No 1 (2016): April
Publisher : Faculty of Economics and Business Mulawarman University

Aimed of research it to know the existence of consumer’s satisfaction differences buyer at the same time using Suzuki Carry and Mitsubishi Colt based on service, product and price. From the result of data analysis and calculation were obtained the result of t-test of consumer’s satisfaction buyer at the same time using Suzuki Carry and Mitsubishi Colt. If both of them are analyzed based on service, product and price, the result of the analysis equal to 3,378 and 3,403. While based are seen based on service, the t-test value is -3,017 and based on product,the value is 4,194 and also based on price t-test value is -1,192. From the result of research obtained that there are differences of consummer’s satisfaction using Suzuki Carry and Mitsubishi Colt based on product and service. Whereas, based on price variable, there’s not differences of consumer’s satisfaction. On the whole, from costumer’s satisfaction buyer at the same time using Suzuki Carry and Mitsubishi Colt, and after all of the observed what we had done,the conclusion of the hypotesis what we made is denied.Keyword: Research Obtained that There are Differences of Consummer’s

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