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Obor: Oikonomia Borneo

oikonomia
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Published by Universitas Widya Gama Mahakam Samarinda

ISSN : 26853000 EISSN : 26853000 DOI : https://doi.org/10.24903/je.v11i1.1143

Core Subject : Economy,

Economics, Econometrics & Finance

Oikonomia Borneo (OBOR) adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi Universitas Widya Gama Mahakam Samarinda. Jurnal terbit secara berkala dua kali setahun pada bulan April (periode November-April) dan Oktober (periode Mei-Oktober). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang Manajemen, Akuntansi dan Perbankan Syari’ah yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur Manajemen, Akuntansi dan Perbankan Syari’ah. Oikonomia Borneo (OBOR) menerima artikel hasil penelitian Manajemen, Akuntansi dan Perbankan Syari’ah yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Artikel merupakan karya original dan bukan hasil plagiasi. Penulis harus membuat pernyataan bahwa naskah yang dikirim belum pernah dipublikasikan atau sedang tidak dalam proses reviu oleh jurnal atau media lain. Bagi artikel hasil penelitian dengan pendekatan survei atau penelitian eksperimen harus mencantumkan instrumen penelitian seperti : kuisioner, daftar wawancara, kasus serta memberikan data dan informasi mengenai cara memperoleh data. Tujuan dari jurnal ilmiah Oikonomia Borneo (OBOR) adalah untuk mendiseminasikan hasil penelitian empiris dalam bidang akuntansi dan keuangan bagi para akademisi dan profesional, praktisi, mahasiswa serta pihak-pihak lainnya

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 152 Documents

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PENGARUH LEVERAGE, INTENSITAS MODAL, KOMPENSASI RUGI FISKAL, FAMILY CONTROL, FAMILY MANAGEMENT TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Periode 2017 – 2020) Dita Dwijayanti; Muhammad Astri Yulidar Abbas; Novi Yanti
OBOR: Oikonomia Borneo Vol. 4 No. 1 (2022): April
Publisher : University of Widya Gama Mahakam Samarinda

This study aims to determine the effect of Leverage, Capital Intensity, Fiscal Loss Compensation, Family Control, Family Management on Tax Avoidance. The method used in this study is a quantitative method, while data collection is taken from the Annual Report in this study using purposive sampling. The data analysis technique used is multiple linear analysis. The sample used in this study were 23 basic and chemical manufacturing industry sectors listed on the Indonesia Stock Exchange for the period 2017 – 2020. The data analysis technique used was multiple linear regression analysis. The results of this research analysis that Leverage has no effect on Tax Avoidance, Capital Intensity has a negative effect on Tax Avoidance, Fiscal Loss Compensation has no effect on Tax Avoidance, Family Control cannot be analyzed because it has no data variance, and Family Management has no effect on Tax Avoidance. Keywords: Tax Avoidance, Leverage,Fiscal Loss Compensation, Family Control, Family Management on Tax Avoidance.

ANALISIS PERHITUNGAN DAN PENERAPAN PPh 21 SESUAI PERATURAN MENTERI KEUANGAN NOMOR 101/2016 TERKAIT KEBIJAKAN PAJAK KARYAWAN Zia Aisya Helfinia; Martinus Robert Hutauruk; Agus Riyanto
OBOR: Oikonomia Borneo Vol. 4 No. 1 (2022): April
Publisher : University of Widya Gama Mahakam Samarinda

Penelitian ini bertujuan untuk mengetahui perhitungan PPh 21 sebelum dan sesudah diterapkannya PMK Nomor 101 tahun 2016 serta untuk mengetahui dampak penerapan PMK Nomor 101/2016 tersebut. PPh 21 merupakan pajak terutang atas penghasilan yang menjadi kewajiban wajib pajak untuk membayarnya. Penghasilan yang dimaksud berupa gaji, upah, honorarium, tunjangan, dan penghasilan lain yang berhubungan dengan pekerjaan, jasa, atau kegiatan yang dilakukan wajib pajak orang pribadi dalam negeri. Metode penelitian yang dipakai yaitu metode deskriptif, metode analisis yang dipakai yaitu dengan menggunakan rumus perhitungan PPh 21, tehnik pengumpulan data yang dipakai yaitu penelitian kepustakaan, wawancara, dan dokumentasi. Hasil penelitiannya yaitu terdapat perbedaan dan dampak yang spesifik atas PPh 21 terutang antara perhitungan sebelum dan sesudah diterapkannya PMK Nomor 101 Tahun 2016.

ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN PT. SAWIT UNGGUL AGRO NIAGA DI MUARA BADAK Bahriani; Umar Hi Salim; Firmansyah
OBOR: Oikonomia Borneo Vol. 4 No. 1 (2022): April
Publisher : University of Widya Gama Mahakam Samarinda

Rumusan masalah pada penelitian ini adalah apakah Perhitungan Perhitungan PPh Pasal 21 atasgaji karyawan PT. Sawit Unggul Agro Niaga pada tahun 2018 telah sesuai dengan Undang – UndangNomor 101/PMK.010 Tahun 2016?. Dan bagaimana kebijakan perencanaan Pajak Penghasilan Pasal 21atas gaji karyawan PT. Sawit Unggul Agro Niaga tahun 2018?. Penelitian bertujuan untuk mengetahuidan menganalis perhitungan PPh Pasal 21 serta untuk mengetahui bagaimana kebijakan perencanaan PPhPasal 21 PT. Sawit Unggul Agro Niaga. Adapun manfaat dari penelitian ini diharapkan sebagai bahanrefrensi untuk bisa memahami lebih banyak lagi tentang perpajakan terutama tentang perhitungan PPhPasal 21. Pajak Penghasilan Pasal 21 adalah pajak yang dikenakan pada subjek pajak yaitu orang pribadi,Badan Usaha atas penghasilan yang diterima atau yang diperolehnya dalam tahun pajak. Peraturantentang mekanisme perhitungan Pajak Penghasilan Pasal 21 berlandaskan pada Undang – Undang Nomor36 Tahun 2008 tentang pajak Penghasilan.Penelitian ini merupakan penelitian analisis komparatif deskriptif yaitu penelitian yangmembandingkan perhitungan Pajak PPh 21 antara PT.Sawit Unggul Agro Niaga dengan Undang –Undang Nomor 101/PMK.010 Tahun 2016. Dari hasil analisis diketahui perhitungan Pajak PenghasilanPasal 21 atas gaji karyawan PT. Sawit Unggul Agro Niaga tahun 2018 tidak sesuai dengan Undang –Undang Nomor PMK.010/PMK.010 Tahun 2016. Ketidaksesuaian terjadi karena ada kesalahan dalampenginputan PTKP yang dilakukan oleh pihak perusahaan. Perusahaan menggunakan PMK Nomor122/PMK.010 tahun 2015 yang seharusnya menggunakan PTKP baru sesuai dengan Undang – UndangNomor PMK.010/PMK.010 Tahun 2016. Hal ini membuat potongan PPh Pasal 21 atas karyawan PT.Sawit Unggul Agro Niaga menjadi besar ditahun 2018, dan harus melaukan pembetulan.

ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN BADAN PADA PT MEGA JAYA NET Fitriyani; Muhammad Astri Yulidar Abbas; Siti Rohmah
OBOR: Oikonomia Borneo Vol. 4 No. 1 (2022): April
Publisher : University of Widya Gama Mahakam Samarinda

Penelitian ini bertujuan untuk mengetahui perhitungan PPh 21 dengan menggunakanmetode net, gross, dan gross up sebelum dan sesudah diberikan tunjangan yang berupa tunjanganmakan, transportasi, dan kesehatan serta untuk mengetahui metode mana yang tepat digunakanPT Mega Jaya Net. PPh 21 merupakan pajak terutang atas penghasilan yang menjadi kewajibanwajib pajak untuk membayarnya. Penghasilan yang dimaksud berupa gaji, upah, honorarium,tunjangan, dan penghasilan lainnya yang berhubungan dengan pekerjaan, jasa, atau kegiatanyang dilakukan wajib pajak orang pribadi dalam negeri. Metode penelitian yang dipakai yaitumetode deskriptif, metode analisis yang dipakai yaitu deskriptif kuantitatif, tehnik pengumpulandata yang dipakai yaitu penelitian kepustakaan, wawancara dan dokumentasi.

ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) UNTUK MENILAI TRANSPARANSI DAN AKUNTABILITAS DI DESA TANJUNG LIMAU KECAMATAN MUARA BADAK TAHUN 2019 Sawin Ester Jhoni; Erni Setiawati
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

The purpose of this study is to find out how the management of the revenue and expenditure budget of Tanjung Limau village, Muara Badak district in 2020 has been carried out transparently and to find out whether the management of the income and expenditure budget of Tanjung Limau village, Muara Badak district in 2020 has been carried out in an accountable manner. Villages are the pioneers of an autonomous and fully sovereign democratic system and have their own social norms. Villages as autonomous regions are given special rights, such as managing village budgets. Village financial management is derived in the form of village policies in the form of the Village Revenue and Expenditure Budget (APBDesa). This study aims to determine the transparency and accountability of the management of the village budget and expenditure income (APBDesa) in Tanjung Limau village, Muara Badak sub-district. This type of research is to use a qualitative approach in the type of case study. The research method is, the data sources used in this research are primary data sources and secondary data sources. Primary data sources were obtained through interviews and secondary data sources were obtained from books, internet, and related documents. Informants in this study were the village head, village secretary, village treasurer, head of development, BPD, RW, RT, and representatives of community leaders in Tanjung Limau village, Muara Badak district. The result of this research is that the management of APBDesa in Tanjung Limau village, Muara Badak sub-district is already based on the principles of transparency and accountability, although it is not fully in accordance with existing regulations. Thus, it is necessary to carry out continuous improvements while still adjusting to the situation and conditions as well as the development of the prevailing laws and regulations

ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018 Fitriyanti; Siti Rohmah
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

This study aims to determine the financial distress condition of food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling technique used is purposive sampling. This research was conducted on 9 food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The type of data used in this study is secondary data obtained from the website www.idx.co.id. The method used to analyze financial distress is the Altman Z-Score Modification method using 4 variables X1 X2 X3 and X4. Has the formula Z” = 6.56X1 + 3.26X2 + 6.72X3 + 1.05X4. Z-Score rating category > 2.6 is in the Safe Zone, 1.1 < Z-Score > 2.6 is in the Ash Zone gray so that the possibility of being saved and the possibility of going bankrupt is equally dependent on the decision of the company's management as the decision maker. Z-Score <1.1 is in the Danger Zone categorized as a company experiencing financial difficulties and at high risk of bankruptcy. The results showed that 2 companies were in the Danger Zone, including: PT Tri Banyan Tirta Tbk and PT Prasidha Aneka Niaga Tbk, 4 companies were always in the Safe Zone, including: PT Wilmar Cahaya Indonesia tbk, PT Delta Djakarta Tbk, PT Nippon Indosari Corpindo Tbk and PT Siantar Top tbk, 3 other companies are in the Gray Zone, including: PT Multi Bintang Indonesia Tbk, PT Sekar Bumi Tbk and PT Sekar Laut Tbk

ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP KOMERSIAL DAN FISKAL SERTA PENGARUHNYA DALAM LAPORAN KEUANGAN PADA PT. BANGUN KALIMANTAN SAMARINDA nova; Agus Riyanto
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

The purpose of this research is to compare the calculation of depreciation of commercial fixed assets with fiscal at PT. Build Kalimantan. The method used in this study is a comparative descriptive method, with the analytical tool used in the form of a List of Fixed Assets PT. Bangun Kalimantan (Special for Buildings and Vehicles), table of Fixed Assets Depreciation Rates According to taxation Law No.36 article 11 of 2008 concerning income tax, and Comparative Table of Depreciation of Fixed Assets. From the results of the analysis, it is known that the calculation of depreciation of fixed assets carried out by PT. Bangun Kalimantan has complied with tax laws and regulations No.36 article 11 of 2008 using the straight-line method and its useful life is in accordance with tax regulations, so there is no positive or negative correction

ANALISIS RASIO AKTIVITAS TERHADAP KEMAMPUAN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Nur Aini Qaidah; Sri Wahyuti
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

The purpose of this study was to determine the effect of total asset turnover ratio, accounts receivable turnover ratio and inventory turnover ratio on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The method in this research is correlational quantitative. The measuring instrument uses the Total Asset Turnover Ratio, Account Receivable Turnover Ratio and Return On Investment. The sampling technique is purposive sampling. The sample is 10 companies listed in the food and beverage sector on the Indonesia Stock Exchange with data from 2013-2017. The analysis of this research uses multiple linear regression analysis. The results of the study show the effect of total asset turnover ratio, accounts receivable turnover ratio and inventory turnover ratio simultaneously on profitability. Total asset turnover ratio has a negative and insignificant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. Accounts receivable turnover ratio has a negative and insignificant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. Inventory turnover ratio has a positive and significant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period.

ANALISIS PERSEPSI KONSUMEN TERHADAP KEPUASAN DALAM MENCIPTAKAN LOYALITAS KONSUMEN PADA TOKO BUKU GRAMEDIA BIGMALL SAMARINDA Syahdan Basirang; Dian Irma Aprianti
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Tested simultaneously from the variable Dimensions of Products, Promotion, Distribution, Facilities and Infrastructure, and Prices for consumer satisfaction, the F value is shown to be 12.156 with a significant value of 0.000 and satisfaction with Loyalty with an F value of 43.995 with a significant level of 0.000. Judging from the results of the t test, it can show that consumer perceptions of the promotion dimension have no significant effect on consumer satisfaction with the t value of 1.311 smaller than t table 1.661, consumer perceptions of the distribution dimension have no significant effect on satisfaction with the t value of 1.293 smaller than t table 1.661, Consumer perceptions of the promotion dimension do not have a significant effect on consumer satisfaction with a t value of 1.593 smaller than t table 1.661, Consumer perceptions of the dimensions of physical supporting infrastructure have no significant effect on consumer satisfaction with a value of t count 1.205 smaller than t table 1.661, Consumer perception dimensions Price has a significant effect on consumer satisfaction with the value of t count 3.997 is greater than t count of 1.661. And satisfaction has a significant effect on consumer loyalty with t count 4.258 greater than t table 1.661.

PENGARUH PELATIHAN, PENGEMBANGAN, PENGAWASAN DAN KUALITAS KERJA TERHADAP KINERJA KARYAWAN PT. TRANS INTRA ASIA (STUDI KASUS PADA PROGRAM KOTA TANPA KUMUH) Iis Tri Rahayu; Suyanto
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Employee performance is the result or level of success of a person as a whole during a certain period in carrying out tasks such as work standards, targets or goals, as well as other criteria that have been determined in advance and have been mutually agreed upon. The factors that influence performance are individual factors, namely abilities and skills, organizational support factors and management support factors. By holding training, development and supervision, employees are expected to be able to improve their performance in carrying out their duties and responsibilities properly. This research method is causal comparative by using quantitative analysis tools to determine the effect of training, development, supervision and work quality on employee performance. From the results of the analysis, it is known that the research instrument is declared valid with a probability significance level (p < 0.05) all variables are said to be reliable because the Cronbach alpha coefficient value (a > 0.60). The variables of training, development, supervision and work quality on employee performance each affect employee performance at the level of Sig t < probability (p < 0.05). The results of statistical tests state that simultaneously (simultaneously) the influence of training, development, supervision and work quality affects employee performance, namely the Fcount value of 12.012 while Ftable is 2.64 so that Fcount > Ftable and the significance value is at the 0.000 level at the 5% level. (p < 0.05). Thus it can be concluded that Ha is accepted and H0 is rejected

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Location Kota samarinda, Kalimantan timur INDONESIA

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Agus Riyanto

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agusriyanto@uwgm.ac.id

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+6281350504689

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ekonomika@uwgm.ac.id

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Location
Kota samarinda,

Kalimantan timur

INDONESIA