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<![CDATA[Pengaruh Pengawasan Langsung dan Tidak Langsung terhadap Efektivitas Kerja Pegawai pada Dinas Pekerjaan Umum dan Pemukiman Prasarana Wilayah Kota Samarinda ]]>
<![CDATA[Purwadi Purwadi]]>
<![CDATA[ AKUNTABEL Vol 14, No 2 (2017): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v14i2.1911
<![CDATA[The purpose of this study is to determine the positive effects of direct supervision and indirect supervision and which variables that give dominant influence on the effectiveness of employees. Object in this research is all employee of Department of Public Works and Residential Infrastructure of City of Samarinda. The data were collected by questionnaire. The analysis tool used is multiple linear regression. The results of the study found that all of them were positive, meaning the estimation of the effect between direct supervision (X1) and indirect supervision (X2) together was unidirectional and there was a positive influence.Keywords: supervision, effectiveness of work, Samarinda]]>
<![CDATA[Pengaruh Kinerja Keuangan terhadap Simpanan Dana Pihak Ketiga Melalui Nisbah Bagi Hasil (Studi Kasus Bank Umum Syariah di Indonesia Periode 2012-2015) ]]>
<![CDATA[Ayu Annisa]]>;
<![CDATA[Isna Yuningsih]]>;
<![CDATA[Rusliansyah Rusliansyah]]>
<![CDATA[ AKUNTABEL Vol 14, No 2 (2017): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v14i2.1907
<![CDATA[This study aims to determine the effect of the financial performance of third party funds through revenue sharing on Islamic banks during the period of the first quarter of 2012 until the second quarter 2015. The number of samples in this study are 7 companies, which are taken according to specific criteria banking company sharia is still registered during the observation period 2012-2015 which publishes quarterly financial reports during the study period Then hypothesis testing is done by using partial least square (PLS) 3.2.4. The results showed that a statistically significant effect on the financial performance of third party funds, financial performance significant effect on revenue sharing, profit sharing ratio did not significantly affect third-party funds and financial performance did not significantly affect third-party funds through revenue sharing.Keywords: Third-party funds, ratio of profit sharing, capital adequacy ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Operating Expenses Operating Income (ROA), and Financing to Deposit to ratio (FDR)]]>
<![CDATA[CSR DISCLOSURE DAN EARNING RESPONSE COEFFICIENT ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ AKUNTABEL Vol 14, No 2 (2017): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v14i2.1848
<![CDATA[The aim of this study to examined the effect of corporate social responsibility information disclosed in the company's annual report with Earning Response Coefficient. Data of this research is secondary data from annual report listed on Indonesia Stock Exchange with 51 listed companies in period 2015 by categories from European Bank and The State of NSW and The Environment Protection Authority (EPA). Method of analysis used linear reggession. The empirical results of this paper showed that the level of CSR disclosure affected the ERC. This result indicate that investor rate the CSR disclosure for investment decisions.Keywords: Corporate Social Responsibility Disclosure, Earnings Response Coefficient]]>
<![CDATA[MISTERI KEPATUHAN PAJAK ]]>
<![CDATA[Arif Farida]]>
<![CDATA[ AKUNTABEL Vol 14, No 2 (2017): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v14i2.1908
<![CDATA[Taxes are one of the major sources of state revenues. However, compliance must be a major problem that is difficult to overcome. The problem with halo is a classic problem, which will never end in many models. The purpose of this research is to reveal the factors that influence. The research method used is qualitative in need. Explore various factors that can affect. Factors that can cause wind tax evasion. From various sources finally found 3 dominant factors that can affect. In addition there are two factors that cause taxpayers to avoid taxes, namely: large sanctions and distrust obligatory to the government. So the trust of society or government is needed.Keyword: compliance tax, tax avoidance]]>
<![CDATA[Interpretasi Dampak Keuangan Keluarga Tenaga Kerja Wanita (Studi Fenomenologi TKW Pamekasan yang Berimigrasi ke Saudi Arabia dan Malaysia) ]]>
<![CDATA[Agus Sugiono]]>;
<![CDATA[Aminatus Zakhra]]>;
<![CDATA[Evi Malia]]>
<![CDATA[ AKUNTABEL Vol 14, No 2 (2017): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v14i2.1903
<![CDATA[This research tries to reveal how far the financial impact of migrant workers who migrate to Saudi Arabia and Malaysia. The method used is qualitative / non positivistic method (Non Mainstream) through understanding method (verstehen) with Interpretive Paradigm and Husserl Transcendental Phenomenology approach. The main informants in this study as many as 6 people while the relevant institutions, researchers made a second informant to confirm data about TKW. This research reveals that the financial impacts of TKW Pamekasan families who immigrated to Saudi Arabia and Malaysia do exist, although they are not very significant, but in their view are significant because they bring a lot of changes to their lives, especially in the form of "house and land assets", their children's education, Family life left behind and can pay family debts for some TKW indebted. The TKW Pamekasan has been able to change the original residence of "gedek" into a permanent building. In terms of education some TKW have managed to send their children to the level of secondary education and some even until college graduation. In addition, other financial impacts are the availability of venture capital for them to open new businesses either in the form of small "pracangan" stores or other businesses as a guarantee to survive after their return to Indonesia. While the other impact of "intangible property" that is in the form of satisfaction of the heart because it can fulfill the pillars of Islam to Lima (pilgrimage) for migrant workers who immigrate to Saudi Arabia.Keywords: Immigration, Family Financial Condition, Female Labor]]>
<![CDATA[Analisis Metode Camel dan Pearls untuk Menilai Tingkat Kesehatan BPR di Kota Bontang ]]>
<![CDATA[Abdi Putra Prakoso]]>;
<![CDATA[F. Defung]]>
<![CDATA[ AKUNTABEL Vol 14, No 2 (2017): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v14i2.1909
<![CDATA[This research aims at finding out the differences of health level of BPR in Bontang City by using CAMEL and PEARLS methods in the period of 2014-2015. The methods used in this research were CAMEL and PEARLS methods by determining the health level of a BPR which was classified based on the category of each assessment of the method. The research findings showed that the assessment of health level of BPR in Bontang City by using CAMEL and PEARLS methods had different ways of assessment. In CAMEL method, there was still a BPR which fell into a category which did not meet the standard of health assessment, namely BPR Dhanarta Dwiprima in the period of 2014 to 2015. The result of PEARLS assessment showed all of the BPRs in Bontang City in the period of 2014 to 2015 fell into a healthy category. This difference was caused by the calculation of the health level of BPR using PEARLS, which included indicators of growth ratio, which assessed that BPRs grew from one period to the subsequent period.Keywords: CAMEL, PEARLS, BPR, Health Level of BPR]]>
<![CDATA[Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Asimetri Informasi terhadap Budgetary Slack pada SKPD Kota Samarinda ]]>
<![CDATA[Heny Kusniawati]]>;
<![CDATA[Ibnu Abni Lahaya]]>
<![CDATA[ AKUNTABEL Vol 14, No 2 (2017): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v14i2.1904
<![CDATA[This study aims to examine the effect of budget participation, budgeting emphasis, and information asymmetry on budgetary slack on SKPD of Samarinda using multiple linear regression model with SPSS 23 software. The population in this research is all structural officials of SKPD Kota Samarinda. Sample selection using purposive sampling method. The selected samples are the parties who participated in the preparation of budget activities program which includes the Head Office, Sub-Head of Finance, Planning Head and Planning Staff at 36 SKPD in Samarinda, so the sample amounted to 112 respondents. The findings in the study are budget participation has a negative but not significant effect on budgetary slack on SKPD Samarinda this is because of alignment between employee goals and SKPD high. Budget emphasis has significant positive effect on budgetary slack on SKPD of Samarinda City. This is because budget targets serve as performance benchmarks so that employees can loosen the budget that makes budget targets accessible. Information asymmetry has a positive but insignificant effect on budgetary slack on SKPD Kota Samarinda. This can happen because of a clear regulation so that the information reported by a subordinate to the boss is in accordance with what really happened.Keywords: Budgetary Participation, Budget Emphasis, Information Asymmetry and Budgetary Slack]]>
<![CDATA[Pengaruh Struktur Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI ]]>
<![CDATA[Inosensius Istiantoro]]>;
<![CDATA[Ardi Paminto]]>;
<![CDATA[Herry Ramadhani]]>
<![CDATA[ AKUNTABEL Vol 14, No 2 (2017): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v14i2.1910
<![CDATA[The influence of Corporate Governance Structure on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. (Under the guidance of Dr. H. Ardi Paminto, MS and Herry Ramadhani, SE., MM). The purpose of research is to analyze the influence of Corporate Governance Structure on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. The data used in this study is 18 companies using criteria through purposive sampling method. Analysis of the data used in this study is the classical assumption test and multiple linear regression SPSS 19.0. The results of this study indicate that the institutional ownership has a negative and significant influence on integrity corporate financial statements, Managerial Ownership is positive but no significant effect on integrity corporate financial statements, Audit Committee is positive and has a significane effect on integrity corporate financial statements, Independent Commissioner is negative and no significant effect on integrity corporate financial statements.Keywords: Institutional Ownership, Managerial Ownership, Audit Committee and Independent Commissioner.]]>
<![CDATA[Apakah Informasi non-Keuangan berguna bagi Investor: Survei Persepsi bagi Investor Retail di Indonesia ]]>
<![CDATA[Muhammad Ikbal]]>
<![CDATA[ AKUNTABEL Vol 14, No 2 (2017): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v14i2.1906
<![CDATA[Currently investors in decision-making is more likely to use the company's financial statements, on the other side, they had appeared change the view that the non-financial information is more important and is already quite widely used by investors. This current study aims to examine the needs of non-financial information by investors. In This Research we uses survey Online to explore 113 respondents to dig up information on how they use non-financial information in the framework of the investment decision, the results showed that the use of performance information economy in the subsector information Market share and product innovation is predominantly used, then stage the second respondent uses information of employee satisfaction and customer satisfaction. Then the corporate governance seems very frequently used by respondents in the decision making elements of information governance as Director Independence Standards, changes in information control, auditing, ethical guidelines and information strategy management control system. Then to CSR shows the use of information that is at least in general, with the use of most existing information on the items Products Safety Information. This study contributes to the practitioner, especially investors in making investment decisions.Keywords: non-financial information, performance information economy, corporate governance, CSR]]>
