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INDONESIA
Akuntabel : Jurnal Ekonomi dan Keuangan
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 366 Documents
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ANALISA TINGKAT KEPATUHAN DAN KESADARAN WAJIB PAJAK ORANG PRIBADI TERHADAP PELAKSANAAN SELF ASSESMENT SYSTEM Bramantika Oktavianti
AKUNTABEL Vol 10, No 2 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v10i2.57

Abstract

Pelaksanaan Self Assessment System di Kota Bontang sudah berjalan dengan baik. Banyak Wajib Pajak yang mengerti cara menghitung pajak terutangnya termasuk fungsi membayar, fungsi melapor dan fungsi pelayanan. Namun dalam hal ini ada satu hal yang perlu diperhatikan yaitu tentang penyuluhan pajak, dipandang dari fungsi fiskus ternyata Self Assessment System di Bontang belum terlaksana dengan baik. Hal ini dibuktikan dengan informasi tentang penyuluhan yang tidak merata. Riset ini mereplikasi riset sebelumnya yang telah dilakukan di Kota Samarinda. Dari hasil riset diketahui terdapat kesamaa pola di dalam pelaksanaan Self Assessment System. Subjek Riset dikelompokkan berdasarkan keterkaitan dan peranannya dalam pelaksanaan Self Assessment System yang terdapat di Kota Bontang. Metode pemilihan sampel yang digunakan adalah “non probability sampling” yaitu sampling aksidental yaitu siapa saja yang secara kebetulan ditemui dapat digunakan sebagai sampel, bila dipandang orang yang ditemui itu cocok dan sesuai yang dibutuhkan sebagai sumber data diantara melingkupi profesi PNS, Swasta, dan Wiraswasta Kata Kunci: self assessment system; wajib pajak
ANALISIS KOREKSI FISKAL TERHADAP LAPORAN KEUANGAN PADA PT KUBAR OUTSOURCE GLOBAL Ishak Iskandar Dinata; Raden Priyo Utomo
AKUNTABEL Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v12i1.32

Abstract

This research was performed at PT Kubar Outsource Global with the aim to analyze and determine whether the fiscal correction which has been carried out by PT Kubar Outsource Global accordance with the tax regulations in Indonesia. The financial statements  of  the  company  are  prepared  in  accordance  with  Accounting  Standards,  however  to  do  the calculation of corporate taxes should consider the rules of applicable taxes. This regulation is called the Fiscal Reconciliation. The results of this study indicate that in the preparation of the Income Statement, PT Kubar Outsource Global experienced an error correction in loading the depreciation of fixed assets, contribution, and the fiscally medical cost, Furthermore the base of the corporate taxes rate is also  not conform with the laws and regulations that will have an impact on profit an income tax produce by the company. According to the company, the  profit  before tax is  62,321,891.45 that the  income tax  is  15,580,472.86. According to  the regulation the profit before tax is 78,126,391.45 that the income tax is 9,765,798.93. Keywords : Fiscal Reconciliation, Analysis of Fiscal Correction
PENGELUARAN PEMELIHARAAN ASET TETAP PT PUPUK KALIMANTAN TIMUR DIVISI JASA PELAYANAN PABRIK DI KOTA BONTANG Hasanah Susanti; Irwansyah Irwansyah; Musviyanti R
AKUNTABEL Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (855.616 KB) | DOI: 10.30872/jakt.v12i2.28

Abstract

Formulation  of  the  problem in  this  riset  is  how the  suitability  of  recognition, presentation  and  disclosure  of  accounting  zakat,  infak  and  sedekah  at  BAZNAS  in Bontang with the statement of financial accounting standard number 109 in 2011. In accordance with the above formulation of the problem, then the purpose of this riset is to analyze the recognition, presentation and disclosure of accounting zakat, infak and sedekah that of the BAZNAS in Bontang and identify compliance with the statement of financial accounting standard number 109 in 2011. The analytical tool used in this study is of SFAS number 109 in 2011. This analysis is  done  with  2  stages,    making  receipt  journal  and  distribution  of  zakat,  infak  and sedekah, and then make financial statements in the fund statement, cash flow statement and statement of financial position. The results showed that BAZNAS in Bontang didn’t make recognition for the transaction in 2013, do not include the (express) a written statement of the percentage of the distribution funds amil and funds nonamil and reason on zakat, infak and sedekah in the annual report and not presenting the financial statements in the form of statement of changes in funds. Cash flow statement and balance sheet (statement of financial position). Thus it is known that the recognition, presentation and disclosure of accounting zakat, infak and sedekah BAZNAS Bontang not in accordance with SFAS number 109 in 2011.  Keywords: accounting zakat, infak and sedekah, SFAS
PENGARUH JOB DESCRIPTION DAN JOB SPECIFICATION TERHADAP KINERJA PROSES Salmah Pattisahusiwa
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.348 KB) | DOI: 10.30872/jakt.v10i1.53

Abstract

The purpose of this research explan the effects job description and job specification to performance of the process of the organization in an environment of local governments. A study in 2012 at the Organization of Kutai Kartanegara, East Kalimantan. Studies conducted a study of explanation (explanatory research) study/research that explains the causal relationship between the variables research through testing hypotheses. The Data collected from the respondent that the from various strata/echelon personnel taken 4 people are random in each (as much as 40) in the survey. Thus the total number of samples is 160 people. Data that has been collected is processed by the program Smart PLS 2.0. Research results show that understanding of the employees of the authority, responsibility, conditions of work, facilities, standards work, are able to improve the performance of the process in this case ability of employees in delivering Responsiveness, Accountability, Responsibilitas, survival, openness/transparency and. However, specification of terms (education and training as well as the competence of the employees) have not been able to improve the performance of the process (Responsiveness, Accountability, Responsibilitas, survival, openness/transparency, and empathy).Keywords : job description, job specification/, process performance
AUDITOR PEMERINTAH PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN BPKP PROVINSI KALIMANTAN TIMUR Nur Aini
AKUNTABEL Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v12i1.33

Abstract

This study aims to determine whether the factors that consists of audit experience, knowledge, the stress of work, and reward influence the government auditor independence. This study uses primary data obtained from the questionnaire. Population in this study as 103 government auditors as worked on Badan Pengawasan   Keuangan   dan   Pembangunan   Perwakilan   BPKP   Provinsi Kalimantan Timur with a total sample of 33 government auditors. Analysis tools using multiple regression formula and hypothesis testing is done by testing the feasibility of the model (statistical test F) and individual significance test (test statistic t). The result indicates that from simultaneous hypothesis test there is a positive  relationship  between  the  audit  experience,  knowledge,  the  stress  of work,  and reward  to the  government  auditor  independence.  The  result  from individual  significance test find out that: (1) the audit experience does not give any influence to the government auditor independence, (2) there is a positive relationship between the kowledge to the government auditor independence, (3) the stress of work does not give any influence to the government auditor independence, and (4) reward does not give any influence to the government auditor  independence  on  Badan  Pengawasan  Keuangan  dan  Pembangunan Perwakilan BPKP Provinsi Kalimantan Timur. Keyword: Audit experience, Knowledge, The stress of work, Reward, and Government auditor independence
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI), GROWTH OPPORTUNITY DAN NET PROFIT MARGIN (NPM) DENGAN SIZE SEBAGAI VARIABEL KONTROL TERHADAP NILAI PERUSAHAAN Tikawati Tikawati
AKUNTABEL Vol 10, No 2 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v10i2.58

Abstract

This study examines the effect of corporate governance, growth opportunity, and net profit margin (NPM) to the firm value with firm size as a control variable. Corporate governance is proxied by the survey results CGPI (CG Index), growth opportunity is measured by the ratio of stock market value to book value of the share capital, while net profit margin is measured with the ratio of net income to sales. Firm size used in this study is the log of total assets. This study uses secondary data from ICMD and IDX. Using analysis this study find that corporate governance, growth opportunity, and net profit margin positively and significantly affect the firm value. Keywords: corporate governance; growth opportunity; net profit margin; firm value
TEORI KONSUMSI DAN PRODUKSI DALAM PERSPEKTIF EKONOMI ISLAM Sri Wahyuni
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.758 KB) | DOI: 10.30872/jakt.v10i1.55

Abstract

Consumption is defined as fulfilling the needs of goods and services that give ones virtue (maslahah) both in life and after. In general this fulfillment will provide additional benefits in term of physical, spiritual, intellectual, or material, as well as satisfaction for the doers. Fulfilling the needs will enhance its value and happiness. However, if it is not done based on willingness it will bring benefit and satisfaction only. In Islam,production process should be done according to ethics and norms (shar’i) and gives benefits for the people besides the producers themselves. Production should be utilized in proper way considering the usefulness for the world and the responsibility of being human as the leader upon earth (KhalifatulfilArdh)Keyword: consumer theory, production theory, needs, desires, and welfare
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Hany Afifah Sausan; Irwansyah Irwansyah; Bramantika Oktavianti
AKUNTABEL Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.812 KB) | DOI: 10.30872/jakt.v12i2.24

Abstract

The aim of this research is to test and analyze the effect of corporate social responsibility  and  good  corporate  governance  towards  the  firm's  value,  and  to  test profitability in moderating the effect of corporate social responsibility disclosure and good corporate governance towards the firm's value. The research method used is multiple linear regression method for the first model and absolute residual value test for the second model with moderating variabel. Classical assumption test in this research consists of normality test, multicollinearity test, heteroscedasticity test, and autocorellacy test. The result of this research shows that corporate social responsibility effects the firm's  value  insignificantly and good corporate governance negatively  effects the firm's value whilst profitability is not a moderating variable in the connection between corporate social responsibility and good corporate governance with firm's value. It is caused by some factors including investor’s consideration before doing some investment in the go publiccompanies which is various and doesn’t consider the corporate social responsibility or good corporate governance from the company. Key Words        :   Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Firm's Value, Profitability.
MINAT BELI ULANG PENERBANGAN KOMERSIL DI KALIMANTAN TIMUR Muhammad Awaluddin
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.56 KB) | DOI: 10.30872/jakt.v10i1.54

Abstract

The repeat purchase intentions changes in the number of passengers was triggered partly by. It will be interesting to see, because the high-low factor in consumer decision making repeated purchases will have an impact on the profit for the airline in question. The number of airline companies in Indonesia either young age, or who should have been categorized established flight hours due to high market ups and downs even airlines ceased to operate due to compete in that market. In addition to the impact on repeat purchases sacrifices they have to do the sacrifice which so far does not seem fair that they spend between values with the value they get. Why there is a difference to re-purchase a ticket on any airline , whereas under Regulation issued by the Minister of Transportation, it was clear that the rules that must be met by all the airlines in which the rules related to the age of the aircraft, limit the number of landings, upper rate limit, and the limit lower rates are the same among all airlines operating in Indonesian, where the rules were made to support the comfort and safety of passengers so that passengers are not harmed by the airlines.Keywords: Repeat Purchase; Consumer Satisfaction; Commercial Flight
AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA Maria Meliana
AKUNTABEL Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v12i1.29

Abstract

This purpose of research is to know financial cost control and condurdance of applying of responsibility  accounting  theory concept at General Hospitas  of Harapan  Insan  Sendawar.  As for  benefit  from  this  research  is to can  become worthwhile supplementary information material for hospital in determining stage steps of wisdom of a period of which will come. Analyzer which applied is by using qualitative empiric descriptive method that is comparison of company cost control system with operation based on responsibility accounting concept. Companies use accounting as a means of cost control. Responsibility accounting is the accounting system that recognizes the responsibility centers on a company, which arise as a result of the authority granted and how they report in the form of a written report. Based on the definition of responsibility accounting, is organizational  structure consisting of responsibility  centers,cost budget based on the responsibility centers, separation of controllable costs and uncontrollable costs, classification and account code and reporting costs to management is concerned. General Hospital of Harapan Insan Sendawar already use accounting as a means of cost control. It's just not fully in accordance with the concept of responsibility accounting theory, so it is needed improvements. Keywords: Responsibility Accounting and The Means of Cost Control

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