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<![CDATA[PENENTUAN TARIF JASA KAMAR HOTEL DENGAN METODE ACTIVITY BASED COSTING SYSTEM PADA HOTEL GRAND VICTORIA DI SAMARINDA ]]>
<![CDATA[Indri Kristiani]]>;
<![CDATA[Set Asmapane]]>;
<![CDATA[Fibriani Nur Khairin]]>
<![CDATA[ AKUNTABEL Vol 12, No 2 (2015) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v12i2.25
<![CDATA[Indri Kristiani, 2015 “Hotel Room Service Rate Determination Method of Activity Based Costing System at Hotel Grand Victoria in Samarindaâ€, under the guidance of Mr. Set Asmapane (Supervisor 1) and Mrs. Fibriani Nur Khairin (Supervisor 2).The purpose of this research is to determine the determination of tariff for the hotel room in the Grand Victoria in Samarinda. Analyze used in this research is Activity Based Costing System. Activity Based Costing System is a method that traces the activity in the company. Further costs arising from these activities will be grouped cost pool based cost drivers that occurred.Based on the survey results revealed that the cost of a conventional system room for a superior room type is Rp 591.501/day, deluxe room type is Rp 668.726/day, junior suite room type is Rp 862.385/day, and victoria suite room type is Rp 1.245.518/day. While the cost of the room according to activity based costing system for a superior room type is for Rp 402.005/day, deluxe room type is Rp 453.188/day, junior suite room type is Rp 606.246/day, and victoria suite room type is Rp 1.063.762/day. Cost calculation of activity based costing system produces a lower rate compared with conventional system in all types of rooms. The difference is due to the lower cost of the activity based costing system is charged to many cost drivers while in the conventional system using only one or two cost drivers based unit.  Keyword        :      Activity Based Costing System, Cost Pool, and Cost Driver]]>
<![CDATA[CSR IMPLEMENTATION OF COAL MINING COMPANY ]]>
<![CDATA[Warman Warman]]>
<![CDATA[ AKUNTABEL Vol 10, No 1 (2013) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v10i1.52
<![CDATA[Coal mining activities in addition to the positive impact too negatively in the form of social conflict and environmental damage in the area. Therefore the program Corporate Social Responsibility (CSR) is very important in order to respond to the problem. Law No. 40 of 2007 on limited liability, set about corporate social responsibility, as a must do. CSR implementation, integrated in every stage of the operational activities of the company. The results showed that the implementation of CSR PT. JMB is: (1) the company commitment to the program pretty well comdev characterized by a clear organizational structure management, and a willingness to allocate funds set of production, (2) Sustainability CSR program in general is not optimal, the indicator: many programs designed partially, or not planned for sustainability so that less benefit improvements and changes, as well as the independence of the community, (3) Concrete results of the CSR activities of the company shows that the positive perception of CSR programs running strong as well and vice versa soon develop a negative perception because of the planned program was not realized. It also deals with the public perception that CSR is the right of people because of the negative impact of the company's operations. From this research it is necessary to develop future CSR programs that are sustainable, well planned and implemented so that the community empowerment and independence, can be realized in line with expectations and ideals of CSR.Keywords: Implementation of Corporate Social Responsibility (CSR)]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS ]]>
<![CDATA[Qori Dwi Eryanti Ningtias]]>
<![CDATA[ AKUNTABEL Vol 12, No 1 (2015) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v12i1.30
<![CDATA[Based on facts, the number of taxpayers increased every years. Lack of awareness of taxpayers become an issue in maximizing tax revenue. On this research, the author conducted a study of compliance individual taxpayers who to do free work in Balikpapan. This research used by survey method that using primary data obtained from questionnaires media. This research population are individual taxpayers who to do free work in Balikpapan. Based on data from KPP Pratama Balikpapan, individual taxpayers who to do free work in Balikpapan, there were 4.242 people as of 2012,  December. Of there, samples were taken using simple random sampling method. The number of sample are determined as much as 97 people. By using a multiple regression data analysis, it showed that awareness of taxpayers and service tax authorities had a significant effect on compliance of taxpayers, tax penalties no significant effect on compliance of taxpayers.Key words : Tax compliance, the taxpayer awareness, the service tax authorities and tax penalties. ]]>
<![CDATA[MEKANISME GOOD CORPORATE GOVERNANCE DAN MANDATORY DISCLOSURE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ferry Diyanti]]>
<![CDATA[ AKUNTABEL Vol 10, No 2 (2013) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v10i2.60
<![CDATA[The research aims to find out the effect of Good Corporate Governance mechanism (consist of independent board of commisioner composition, independent audit committee composition, public ownership and managerial ownership) on the level of compliance to mandatory disclosure as according to regulation of BAPEPAM. This research use regulation of BAPEPAM No. SE-02/PM/2002 specially for manufacturing company. The researcg using data from 60 observations in the periods of 2007-2009. The research hypothesis were tested using the multiple regression analysis. This research find the effect of independent board of commisioner composition, independnet audit committee composition, public ownership and managerial ownership on the level compliance to mandatory disclosure as according to regulation of BAPEPAM. Keywords: Good Corporate Governance mechanism; mandatory disclosure]]>
<![CDATA[KINERJA PORTOFOLIO SAHAM PADA SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Maryam Nadir]]>
<![CDATA[ AKUNTABEL Vol 10, No 1 (2013) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v10i1.50
<![CDATA[The performance of stock portfolio observe not only return but also consider the risk of portfolio. There are several methods that can be used to measure the performance of portfolios using index Sharpe and Treynor index. Stock portfolio performance measurement can be facilitated by using a proxy that LQ 45, a liquid stock market capitalization is high, has a high-frequency trading, does not fluctuate and objectively has been selected by the Stock Exchange. The purpose of this research is to analyze the performance of mining stock portfolio using the Sharpe index and Treynor index in Indonesia Stock Exchange. This study tries to analyze the performance of mining stocks listed on the Indonesia Stock Exchange in the period 2011-2012 using the index Sharpe and Treynor index. The results showed that by using the index Sharpe and Treynor index no stock are performing well. All stock is negative. Performance ratings Sharpe index and Treynor index indicates that the stock portfolio ADRO ITMG is ranked one with an index Sharpe value of -0073 and Treynor index values -0.005.Keywords: Sharpe index, Treynor index, Stock, Portfolio Performance, LQ45]]>
<![CDATA[ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENJUAL ATAU MENYEWAKAN TUG BOAT PADA PT SURYA MARITIM SHIPPINDO DI SAMARINDA ]]>
<![CDATA[Maria Magdalena]]>
<![CDATA[ AKUNTABEL Vol 12, No 2 (2015) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v12i2.26
<![CDATA[PT Surya Maritim Shippindo is one of the shipping services company in Samarinda. It is located on Jalan Arif Rahman Hakim No. 13 Samarinda. Tug boat owned by the company is 3 units, but one of them is rarely operate. Based on historical data of the company, over the last 2 years, that tug boat only operating maximum 6 months in a year. Therefore the management requires analysis in decision making between sell or keep renting the tug boat. This research aim to analyze the differential cost of two alternatives, to sell or rent a tug boat to determine which is most favorable alternative between sell or rent tug boat. Data collection methods used in this research is the research field, which consists of observation, interviews, documentation, and research literature. The instrument analysis that used in this research is differential cost analysis to indentify the cost of each alternative and compare the profits of the two alternatives. Then, discount factor 8,7% used to analyze present value from cash in flow and cash out flow during the 8 years lease term. The results of this research show that selling tug boat alternative result the bigger cash in flow than rent tug boat altenative because the high of operational costs likes insurance cost, reparation/docking cost and cost of crew salary which must   be   paid   by   the   company   when   the   tug   boat   keep   to   rent. Key words: Differential Cost, Decision Making ]]>
<![CDATA[Kualitas Laba, Asimetri Informasi dan Biaya Modal Ekuitas ]]>
<![CDATA[Ibnu Abni Lahaya]]>
<![CDATA[ AKUNTABEL Vol 10, No 2 (2013) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v10i2.56
<![CDATA[Asymmetry of information makes investors act with different investment decisions because investors are faced with problem of the uncertainty over the risks and benefits of the investment. Information asymmetry that occurs raises transaction costs and reduces the liquidity of the shares the company is expected to increase the cost of equity capital. Gain more qualified (which reported the company) will reduce the level of information asymmetry. Decreased levels of information asymmetry occur because of high earnign quality suggest that management has reduced the relative adverse information and provide more information about the biases and do not feature the company’s financial performance. The low information asymmetry increases the sense of security and investor confidence in the company on its investment. This suggest that earning quality has a very important role in reducing information asymmetry and cost of equity capital, as investors and other market participants responding companies disclosed information. Keywords: earning quality, information asymmetry, cost of equity capital]]>
<![CDATA[ANALISIS PENERAPAN PSAK NO 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA ]]>
<![CDATA[Yeyen Suendra]]>;
<![CDATA[Suharyono Suharyono]]>;
<![CDATA[Ledy Setiawati]]>
<![CDATA[ AKUNTABEL Vol 12, No 1 (2015) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v12i1.31
<![CDATA[Organization of the mosque is one of the non-profit organization in the field of religion, in accordance with Statement of Financial Accounting Standards (PSAK 45) of 2011 on a non-profit organization, that non-profit organizations and also should have the right to make financial statements and  report  to  the  users  of  financial  statements. For  that  mosques  should  also  entitled  to  make statements and financial accountability and reporting to users of financial statements of the pilgrims who are the main source of income of the mosque, even donors from outside even so, the pilgrims and more active donors to provide funding for the mosque propaganda activities. The purpose of the study was to analyze in the preparation of financial statements Masjid Islamic Centre Samarinda in East Kalimantan with reference to Pernyataan Standar Akuntansi Keuangan (PSAK) NO. 45 of 2011 on a non-profit      organization. The analytical tool used in this study, Pernyataan Standar Akuntansi Keuangan (PSAK)  NO. 45 of 2011 on a non-profit organization. This is done to determine whether whether Masjid Islamic Centre Samarinda in East Kalimantan has made recording of financial statements in accordance with PSAK NO. 45 to the delivery of relevant information to meet the interests of the users of the financial statements of both internal and external parties. Based on the research that has been conducted on the financial statements Masjid Islamic Centre Samarinda in East Kalimantan was found that there are still some that are not in accordance with PSAK NO. 45 That is not reported Statements of Financial Position, Statement of Activities, not classifying revenues and expenses properly. Keyword: PSAK NO 45 Tahun 2011]]>
<![CDATA[PEMETAAN STRUKTUR PASAR DAN POLA DISTRIBUSI TELUR AYAM RAS PENYUMBANG INFLASI DAERAH SERTA IMPLIKASINYA TERHADAP KEBIJAKAN PENGENDALIAN HARGA ]]>
<![CDATA[Bramantika Oktavianti]]>
<![CDATA[ AKUNTABEL Vol 10, No 1 (2013) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v10i1.51
<![CDATA[General purpose of this study is to identify the market structure, distribution patterns and behavior of commodity producers eggs regional contributor to inflation. So it is known for certain commodities which contributed to inflation in Samarinda. Based on the above description and analysis of several important points can be drawn as follows: Market structure is formed in each level and the majority are perfectly competitive oligopoly market due to the nature and characteristics of a homogeneous commodity and a mass commodity. The majority of respondents at the level of retailers stated that the supply is not interrupted if the respondent did not commit distribution of commodities, is inversely proportional to the respondents on the label distributors and manufacturers.Keywords: Market Structure, distribution patterns, the behavior of producers and local inflation.]]>
<![CDATA[ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA CV YAMAHA SINAR UTAMA HIDAYATULLAH SAMARINDA ]]>
<![CDATA[Kamalia Pantalisa]]>;
<![CDATA[Cornelius Rantelangi]]>;
<![CDATA[Anisa Kumawardani]]>
<![CDATA[ AKUNTABEL Vol 12, No 2 (2015) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v12i2.27
<![CDATA[This research determine: How the performance of CV Yamaha Sinar Utama Hidayatullah Samarinda during 2012 and 2013 measured using the Balanced Scorecard concept. And the research pupose  is to determine the performance of CV Yamaha Sinar Utama Hidayatullah Samarinda in 2012 and 2013 seen from the Balanced Scorecard concept. Based on the results of the research indicate: (1) Financial Perspective of CV Yamaha Sinar Utama in 2012 is quite good, while in 2013 is still not good. In 2013 the company was not able to optimize the use of assets to generate the level of sales and higher investment returns. Similarly, the percentage of sales growth in 2013 were lower than the previous year. ROI and profit margin percentage is still low. (2) Customer Perspective of CV Yamaha Sinar Utama in 2012 and 2013 is quite good. Customer Rettention percentage is fairly high, although the percentage of Customer Acquisition had decreased. (3) Internal Business Process Perspective of CV Yamaha Sinar Utama in 2012 and 2013 is quite good, because every year the company is always able to provide the addition of new products. (4) Learning and Growth Perspective of CV Yamaha Sinar Utama in 2012 and 2013 is quite good, it is seen from the increasing percentage of employee training and employee productivity is high enough and the number of employees out every year si become less. Keyword: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Processes Perspective, Learning and Growth Perspective]]>
