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Rizki Fakhrowan
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rizki.fakhrowan@feb.unmul.ac.id
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Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur Indonesia
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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
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Search results for , issue "Vol 1, No 4 (2016)" : 13 Documents clear
ANALISIS PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS GAJI KARYAWAN PADA CV. IDEAS 03 ENGINEERING DI SAMARINDA DEO SYAH PUTRA; CORNELIUS RANTELANGI; MUHAMMAD SUBHAN
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.700

Abstract

The problem of this research is Do the calculations, deposit and reporting of income tax on salaries of employees Article 21 Cv Ideas 03 Engginering in Samarinda in accordance with Law No. 36 of 2008. The purpose of this study was to calculate the amount of income tax Article 21 based  on the  employee's  salary CV.Ideas  03  Engineering in  Samarinda  period  from January  to  December,  2014  and  calculates  the  calculation  procedure,  deposit  and reporting of income tax article 21 employees CV.Ideas 03 Engineering in Samarinda. Based on the results of calculation of Income Tax of Article 21 on the CV. Ideas 03 Engineering in Samarinda, based on the analysis and calculations have been carried out on the CV. Ideas 03 Engineering in Samarinda, based on the analysis and calculations have been carried out on the salary / income of employees at 03 CV.Ideas Engineering in the tax period January - December 2014 result Income Tax Article 21 amounting to 4.399.950 and by Law No. 36 in 2008 is  2.303.813, so the calculation of income tax of Article 21 of the Employee Salary CV.Ideas 03 Engineering in Samarinda is not compliance with tax laws and regulationsKeywords:  Calculation,depositing, reporting, Income Tax Article 21 , The Tax of Law and Salary
ANALISIS REALISASI ANGGARAN DI BIRO UMUM SETPROV KALIMANTAN TIMUR RONI BUJIANTO; RUSDIAH ISKANDAR; ISKANDAR -
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.711

Abstract

The research objective in writing this paper is to determine the performance of the budget at the General Bureau of East Kalimantan in 2014. The analytical method used is descriptive analysis method is an analysis method in which data have been obtained, compiled, categorized, analyzed, and interpreted objectively in order to obtain an overview of the problems encountered and explain the results perhitungan.Pengukuran percentage gains of the General Bureau of Borneo Setprov Timurdihitung use some formulas that are tailored to the characteristics of the components realization, namely: Percentage achievement Actual and Bugget. The results of the study can be seen from the number of allocations and budget realization, then the performance of the General Bureau of Setprov Kaltim visible from the ability to realize the implementation of the budget in the form of programs and activities. In fiscal year 2010realisasi budget by 81.90% and the fiscal year 2014 amounted to 99.69%, which means an increase in the budget realization average of 1.74% per year budget. Result analysis and discussion of the conclusions made are Strong relationship between budget and actual effect on the performance of public agencies setprov kaltim. General Bureau of goal attainment can be described through the achievement of its strategic objectives during the period of the medium-term and long-term. 2014 is the last year the implementation of the Strategic Plan of the General Bureau of years 2010 - 2014. In fiscal year 2010 budget realization amounted to 84.81% and the fiscal year 2014 amounted to 102.85%, which means an increase in the budget realization by an average of 3.60% per year budget.Keywords: Actual, Budget and General Bureau Setprov Kaltim
ANALISIS ANGGARAN DAN REALISASI PENDAPATAN DAN BELANJA PADA BADAN LINGKUNGAN HIDUP DI KUTAI BARAT SUSANA WINDA; SRI MINTARTI; FERRY DIYANTI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 4 (2016): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i4.831

Abstract

The purpose of this study to determine and analyze the performance of the management of budget and actual revenue and expenditure views from income of effectiveness ratio, the ratio of revenue growth, belanaja efficiency ratio and the ratio of spending growth.Data collection method in this study was conducted using field research and literature. The analytical tool used in this study uses the ratio of the effectiveness of the income, expenditure efficiency ratio, the ratio of revenue growth and expenditure growth rate. The results of this study demonstrate the effectiveness of the income equivalent of the Environment Agency in the Kutai Barat in 2013 until 2015, the year 2013-2014 results obtained are not effective in because realization of revenues achieved less than budgeted Environment Agency in the collection of revenue receipts not in accordance with the in budget. In 2014 the results obtained are less effective due to the realization of revenues achieved smaller than that in budget Environment Agency. The level of expenditure efficiency Environment Agency in 2013 s / d in 2015 Based on the calculation of the efficiency values fless than 100%, the budget savings go well or efficiency. Growth in revenue in 2014 amounted to (8.17%) means the realization of the budget revenues in 2014 decreased from the previous year. While the growth rate income Environment Agency in 2015 increased where the resulting percentage is equal to 9.23%. Of cause of revenue decreased in 2014 due to the budget that was obtained by local governments amounted to little compared to 2015. The growth rate of expenditure of the Environment Agency in 2015 decreased from the previous year. Environment Agency spending growth in 2014 s / d in 2015 from year-to-year fluctuations, this means spending growth rate experienced an unstable condition.Keywords: Effectiveness ratio analysis of income, expenditure efficiency ratio, the ratio of growth revenue and expenditure growth rate.

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