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Rizki Fakhrowan
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Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Published by Universitas Mulawarman
ISSN : -     EISSN : 27153800     DOI : http://dx.doi.org/10.30872/jiam.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi Mulawarman (JIAM) is a scientific journal in the field of Accounting Science published four times a year (in Apr, June, Sept & Nov). Faculty of Economics and Business Mulawarman University.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 14 Documents
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Search results for , issue "Vol 1, No 2 (2016)" : 14 Documents clear
ANALSIS PERHITUNGAN HARGA POKOK PROYEK PERBAIKAN JALAN PADA PT HARLIS TATA TAHTA MUHAMMAD ADHITYA FARYANSA; SITI MASYITHOH; DHINA MUSTIKA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.515

Abstract

The purposes of this reseach is to know th basic cost of according to company and for to compare basic cost of project from accounting theory with company.     The basic theory that used by cost accounting and project management is using the tool of basic cost of project analysis. Based on result of analysis and discussion, therefore the conculsions from the research is The basic cost of project according to accounting theory is Rp.12.807.087.136 that consist Rp.11.900.790.594 for raw material cost, Rp. 503.578.423 for direct labor cost, and Rp. 402.718.119 for overhead cost. The basic cost of project according to company is Rp. 12.887.496.368, that consist Rp. 11.900.790.594 for raw material cost, Rp. 666.500.447 for labor cost, and Rp. 320.205.327 cost of equipment. Based on the result of calculate above, in fact, the difference basic cost of project between company and the theory is Rp. 80.409.232. It because there are many items cost that must not included into basic cost of project but it has included by yhe company. Thus, the research that the calculate of basic cost of project from Company is greater than the theory accpeted.       Keywords: Cost accounting, Project management, The cost of the project
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH DIVIDEND PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA MUHAMMAD SEPTIAN ADITYA; YANA ULFAH; MUHAMMAD IKBAL
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.435

Abstract

The purpose of this research is to examine and analyze the influence of fundamental analysis that projected with variable current ratio, return on investment, total asset turnover and earning per share cash dividend against manufacturing companies listed on the indonesia stock exchange period 2010 to 2014. The research of the variable becomes an indicator of fundamental analysis is the current ratio, return on investment, total asset turnover and earning per share (X) against cash dividend (Y). Research data is secondary data obtained from the Indonesian Stock Exchange (www.idx.co.id). Data analysis techniques used multiple linear regression. The population in this research is the annual financial report of the manufacturing companies listed on the Indonesia stock exchange period 2010-2014. Method of determination of the sample determined in Purposive Sampling, and based on the criteria that was specified then the total sample as many as 35 annual report.The results showed that current ratio (CR) and the return on investment (ROI) do not affect significantly to cash dividend while the total asset turnover (TATO) and earning per share (EPS) effect significantly to cash dividend.Keywords: Cash dividend, Current Ratio, Return On Investment, Total Asset Turn Over, Earning Per Share
ANALISIS METODE PENCATATAN DAN PENILAIAN PERSEDIAAN PADA PT. DHARMA RAYA ANUGERAH CANDRA DI SAMARINDA NUR ASIFAH; RANDE SAMBEN; MUHAMMAD SUBHAN
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.526

Abstract

PT. Dharma Raya Anugerah Candra is a company engaged in the procurement of goods and services in this case the procurement of Air Conditioner (AC), Spare Parts, Service Air Conditioner and other electronic equipment. The formulation of the problem in this research is inventory valuation method of recording and Air Conditioning (AC) at PT. Dharma Raya Anugerah Candra are in accordance with Financial Accounting Standards Entities Without Public Accountability (SAK-ETAP) Chapter 11 on supplies. The purpose of this study was to determine the suitability of the inventory valuation method of recording and Air Conditioning (AC) applied by PT. Dharma Raya Anugerah Candra with (SAK-ETAP) In Chapter 11 on the supplies. The analysis tool used is using a FIFO inventory valuation method perpetual referring to the SAK-ETAP about inventories and comparing the value of ending inventory according to company calculations and analysis according to the calculations of SAK-ETAP. After doing research ,the final inventory valuation PT. Dharma Raya Anugerah Candra does not correspond to the final inventory valuation based SAK-ETAP about inventory using First In First Out .This is due to errors in recording inventory cards irregular and consistent with the method used up causing balance that does not correspond to the real situation.Keyword: Recording and Assessment Inventory, SAK-ETAP.
PERAN AGENCY COST REDUCTION DALAM MEMEDIASI HUBUNGAN ANTARA CORPORATE SOCIAL RESPONSIBILITY DENGAN NILAI PERUSAHAAN ALFINI MARYANTI LIU; IRWANSYAH -; ZAKI FAKHRONI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.378

Abstract

The purpose of this study was to analyzed the effect of CSR on firm value. Firm value proxy with Tobin’s Q. This research was taken because there are still differences between the researchs with each other. This research adding agency cost reduction as mediating variable. This research was not use stakeholder theory, but was applicated agency theory, signaling theory, and legitimacy theory. This study use WarpPLS 5.0. This study uses 63 samples of manufacture firms that listed in Indonesian Stock Exchange (IDX) during 2013 to 2015. The sampling method used for this study is purposive sampling. Type of the data used is secondary data. The result of the test is that CSR positive influence to the firm value. Based on the results of the analysis found that the agency cost reduction is partial mediation between the relationship of CSR on firm value. Institutional ownership can’t moderate CSR on ACR.Keywords: Corporate Social Responsibility, Firm Value, Agency Cost Reduction, Institutional Ownership

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