cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rizki Fakhrowan
Contact Email
rizki.fakhrowan@feb.unmul.ac.id
Phone
+6281347230406
Journal Mail Official
jiam.feb@gmail.com
Editorial Address
Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur Indonesia
Location
Kota samarinda,
Kalimantan timur
INDONESIA
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 13 Documents
 1   2 
Search results for , issue "Vol 1, No 3 (2016)" : 13 Documents clear
ANALISIS NILAI PERSEDIAAN AKHIR MENURUT STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA CV ZUL JAYA ABADI DI NUNUKAN DENI DWI SAPUTRA; RANDE SAMBEN; RUSLIANSYAH -
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i3.541

Abstract

This study is based on the reality that there are unaccordance on scoring of inventory. Regarding this phenomenon the writer tried to find out the matters of it. By using the First In First Out Method in The Financial Accounting Standard Entities Without Public Accountability (SAK ETAP) in Chapter 11. The object of this research is CV Zul Jaya Abadi. The design of this study was descriptive qualitative in which the researcher conducted an analysis of comparison between The Financial Accounting Standard Entities Without Public Accountibility (SAK ETAP) in Chapter 11 which regulates the inventory with accounting treatment for inventory of CV Zul Jaya Abadi inventory scoring based on First In First Out (FIFO) method. Specifically, this study focused on the inventory of  CV Zul Jaya Abadi. To help researcher in the analyzing the data, the researcher used First In First Out system accordance The Financial Accounting Standard accountability (SAK ETAP) in Chapter 11. Based on the cost method of inventory scoring First In First Out (FIFO), between The Financial Accounting Standard Entities without Public Accountibility (SAK ETAP) and the company it was found that there is the difference of ending inventory. This is because the company's cost of sales charge Last In Fisrt Out method, thus causing the difference between the value of ending inventory. It influenced to The Statement of Financial Position (Balance Sheet) in 2015 and the inventory beginning in next year and it influenced to The Income Statement and Cost of Sales which impacting net income before and after taxes. Thus it can be concluded that the scoring inventory which implemented by CV Zul Jaya Abadi is not accordance with The Financial Accounting Standard Entities without Public Accountability (SAK ETAP) in Chapter 11.Keywords: Inventory, SAK ETAP, Scoring Inventory
ANALISIS LAPORAN REALISASI ANGGARAN (LRA) PADA DINAS TENAGA KERJA DAN SOSIAL KOTA BALIKPAPAN HERI SANTOSO; YANA ULFAH; ANISA KUSUMAWARDANI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i3.680

Abstract

This study aims to determine the level of efficiency in the realization of the Budget Department of Labor and Social Balikpapan. The number of years used for this study three (3) the period starting from the period 2013 to 2015. The period of analysis used Ratios Budget and Expenditure Analysis, Growth Ratio Shopping, Shopping Ratio Operation Against Total Expenditure and Capital Expenditure Ratio Against totall Shopping, Ratio Budget and Expenditure analysis of 2014 an increase of 84.01% compared with the previous year. And in 2015 a decline of 77.00%. The ratio of spending growth in 2015 decreased very significantly by 08:57% compared to 2014 amounting to 37.79 and in the year 2013 by 05:57%. The main cause of this decline is the scope of services of the Department of Labor and Social Balikpapan declining. Operating Expenditure Ratio from 2013 to 2015 the percentage going up and down. Overview Ratios Operating Expenditure in 2013 amounted to 50.10%, while in 2014 an increase of 60.77%. Then in 2015 an increase of 94.31%. The results of the ratio of capital spending began in 2013 amounted to 01.64% increase for the next year is the period of 2014 amounted to 07.61% and down by 2015 amounted to 05.68%. Keywords: Ratio Analysis and Expenditure Budget, Expenditure Growth Ratio, Operating Expenditure Ratio Against Total Expenditure and Capital Expenditure Ratio Against Total Expenditure. 
ANALISIS PERHITUNGAN HARGA POKOK PESANAN (JOB ORDER COSITING) PADA CV ARINDA MOULDING DI SAMARINDA PRAMITA SUSANTY; NURITA AFFAN; FIBRIANI NUR KHAIRIN
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i3.560

Abstract

For industrial company owner specially manufacture in fundamental price pix produce pursuant to cost of good sold the order of vital importance, because representing one of base for pricing sell and advantage yielded by earn bigger. internal issue Formula this research  how calculation of job order costing at CV Arinda Molding in Samarinda. Intention of this research is to analyze and know the level of job order costing yielded by company at CV Arinda Molding in Samarinda. The data obtained in this study is by using the following technique : Field Work research that is directly came out on the object of study as observation and documentation. Observation, is observe directly the object under study in order to obtain the required data. Documentation, concluded the necessary documents to support the research. Library research that is by way of collecting data related to the research that comes from the literatures or other writings. Analyze used in this research is calculate the factory overhead cost determined in the face of, calculation job order costing and make the fundamental price tag. Method analyze in conducting this examination, researcher use the comparability method. Comparability method that is method analyze by comparing between calculation of job order costing applied by company at CV Arinda Molding with calculation job order costing by theory  cost accounting. Pursuant to research result show: existence of calculation difference conducted by company at CV Arinda Molding pursuant to job order costing theory order by cost accounting. This difference is happened  because calculation method the according to report at CV Arinda Molding very traditional, that is do not count the cost the factory overhead, all expense released only classification into permanent material cost and labor cost and also do not make the fundamental price tag. While in calculation production cost there is three expense element which must be used  that is permanent material cost, direct labor cost  and factory overhead cost determined in the face and also make the fundamental price tag. Others, CV Arinda require to conduct the record-keeping or bookkeeping in each transaction that happened. Inferential so that that calculation job order costing at CV Arinda Molding in Samarinda not yet as according to theory by cost accounting  about job order costingKeyword: Cost Accounting, Factory Overhead Cost, JOB Order Costing.

Page 2 of 2 | Total Record : 13

 1   2 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2024): April 2024 Vol. 9 No. 2 (2024): Juni Vol. 8 No. 4 (2023): November Vol. 8 No. 3 (2023): September Vol 8, No 2 (2023): Juni Vol 8, No 1 (2023): April Vol 7, No 4 (2022): November Vol 7, No 3 (2022): September Vol 7, No 2 (2022) Vol 7, No 2 (2022): Juni Vol 7, No 1 (2022): April Vol 7, No 1 (2022) Vol 6, No 4 (2021) Vol 6, No 4 (2021): November Vol 6, No 3 (2021): September Vol 6, No 3 (2021) Vol 6, No 2 (2021): Juni Vol 6, No 2 (2021) Vol 6, No 1 (2021): April Vol 6, No 1 (2021) Vol 5, No 4 (2020) Vol 5, No 4 (2020): November Vol 5, No 3 (2020): September Vol 5, No 3 (2020) Vol 5, No 2 (2020): Juni Vol 5, No 2 (2020) Vol 5, No 1 (2020): April Vol 5, No 1 (2020) Vol 4, No 4 (2019) Vol 4, No 4 (2019): November Vol 4, No 3 (2019): September Vol 4, No 3 (2019) Vol 4, No 2 (2019) Vol 4, No 2 (2019): Juni Vol 4, No 1 (2019) Vol 4, No 1 (2019): April Vol 3, No 4 (2018) Vol 3, No 4 (2018): November Vol 3, No 3 (2018): September Vol 3, No 3 (2018) Vol 3, No 2 (2018) Vol 3, No 2 (2018): Juni Vol 3, No 1 (2018): April Vol 3, No 1 (2018) Vol 2, No 4 (2017): November Vol 2, No 4 (2017) Vol 2, No 3 (2017) Vol 2, No 3 (2017): September Vol 2, No 2 (2017) Vol 2, No 2 (2017): Juni Vol 2, No 1 (2017) Vol 2, No 1 (2017): April Vol 1, No 4 (2016) Vol 1, No 4 (2016): November Vol 1, No 3 (2016) Vol 1, No 3 (2016): September Vol 1, No 2 (2016) Vol 1, No 2 (2016): Juni Vol 1, No 1 (2016): April Vol 1, No 1 (2016) More Issue