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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 64 Documents
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Search results for , issue "Vol 3, No 3 (2018)" : 64 Documents clear
Pengaruh sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia terhadap efektivitas pengelolaan keuangan daerah pada organisasi perangkat daerah kota samarinda
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3176

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Sistem Pengendalian Intern Pemerintah dan Kompetensi Sumber Daya Manusia terhadap Efektivitas Pengelolaan Keuangan Daerah Kota Samarinda. Pengumpulan data dilakukan dengan memberikan kuesioner sebanyak 52 eksemplar yang dibagikan kepada responden yang merupakan Kepala Sub Bagian Keuangan dan Bendahara di Seluruh Organisasi Perangkat Daerah Kota Samarinda. Data yang diperoleh kemudian dianalisis menggunakan SmartPLS versi 3.2.3. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Intern Pemerintah berpengaruh positif dan signifikan terhadap Efektivitas Pengelolaan Keuangan Daerah dan Kompetensi Sumber Daya Manusia berpengaruh positif tetapi tidak signifikan terhadap Efektivitas Pengelolaan Keuangan Daerah.
Pengru Arus Kas bebas dan Profitabilitas Terhadap kebijakan Hutang pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonsia (BEI)
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.2788

Abstract

Pasaribu. Jeklinton 2017. Pengaruh Arus Kas Bebas dan Profitabilitas terhadap Kebijakan Hutang pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia (BEI), pembimbing I Bapak Set Asmapane dan pembimbing II Bapak Muhammad Subhan.Penelitian ini bertujuan untuk menganalisis Pengaruh Arus Kas Bebas dan Profitabilitas terhadap Kebijakan Hutang pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia (BEI) . Sampel penelitian ini ditentukan dengan metode purposive sampling berdasarkan kriteria perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) dan mempublikasikan laporan keuangan serta menyajikan datanya secara lengkap mencakup data dari variabel yang diteliti selama periode penelitian (2012-2015), sehingga diperoleh sampel sebanyak 12 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda program SPSS.Hasil penelitian ini menyimpulkan arus kas bebas (Free Cash Flow)berpengaruh negatif signifikan terhadap kebijakan hutang dan profitabilitas (Return On Asset) berpengaruh negatif signifikan terhadap kebijakan hutang.
Analisis Prediksi Kebangkrutan pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.1817

Abstract

Based on the background of problems in predicting bankruptcy in mining companies, then the formulation of the problem in this research is whether the mining companies listed on the stock exchange of Indonesia potentially bankruptcy based on the analysis of altman method z score. Based on the analysis that has been done, it can be drawn conclusions that have been summarized in summary the results of bankrupt prediction on the method of altman z-score is not stable every year. Altogether on altman z score method, 25% are in nonbankruptcy zone, 25% are in gray zone zone and 50% are in bankruptc zone. In this study altman z score method has a suitability level of 71.42%. For companies that are in the category of bankrupt, critical or gray zone to be able to improve the company's performance to improve the state of the company. In terms of working capital, some companies have negative working capital due to the company's current lending value that is larger than the current asset value of the company. In such case the company can reduce the current debts of the company and increase the current assets value, the current debt can be reduced by paying Timely debt and also increase sales in order to generate profits that can be used to repay debt.
Pengaruh Fraud Risk Assesment dan Kecakapan Auditor serta Pengalaman Kerja terhadap Kualitas Audit Aparat Inspektorat dalam Pengawasan Keuangan Daerah pada Kantor Inspektorat Provinsi Kalimantan Timur
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3144

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kualitas audit aparat inspektorat Provinsi Kalimantan Timur, dimana faktor yang mempengaruhinya adalah fraud risk assessment dan kecakapan auditor serta pengalaman kerja. Teknik pengumpulan data diperoleh melalui penyebaran angket atau kuesioner dan teknik analisisnya mengunakan Partial Least Squares (PLS) dengan bantuan software smartPLS 2.0.Hasil pengujian hipotesis menunjukkan bahwa Fraud risk assessment berpengaruh signifikan terhadap kualitas audit. Kecakapan auditor juga berpengaruh signifikan terhadap kualitas audit dan Pengalaman kerja berpengaruh signifikan terhadap kualitas auditKata Kunci: Fraud Risk Assessment, Auditor Skills and Work Experience.
Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Pada Toko Tani dan Ternak Samarinda
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3079

Abstract

The financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position and performance, so it can serve as a basis for decision making by management. The objective of this research is to help business people in understanding the implementation of SAK EMKM as a new standard in financial reporting for MSMEs. Where UMKM can design a simple financial accounting system that can assist and simplify the making of financial statements based on SAK EMKM. This research uses descriptive method and data retrieval is done by interview and direct observation to Farm and Livestock Shop. This study was conducted to identify the constraints faced by MSMEs in the preparation of financial statements and preparing financial statements in accordance with SAK EMKM.The results of this study indicate that Farmers and Livestock Farmers have difficulties in preparing financial statements due to lack of human resources who have the ability in the field of accounting. The results of the preparation of financial statements based on SAK EMKM consist of statements of financial position, income statement, and notes to the financial statements.Keywords:Financial report, MSMEs, SAK EMKM
Pengaruh rasio likuiditas, leverage, aktivitas, dan profitabilitas terhadap return saham
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.1662

Abstract

This research is conducted to find out the Influence of Liquidity, Leverage, Activity, and Profitability Ratio to Stock Return. The object of this research is Property and Real Estate Sector that listed in Indonesian Stock Exchange. The ratio that used in this research are liquidity with the indicator is Current Ratio (CR), leverage with the indicator is Debt to Equity Ratio (DER), activity with the indicator is Total Assets Turnover (TATO) and profitability with the indicator is Return On Equity (ROE). The data used in this research are kind of secondary data that colllected by documentation and library reserach method. The data sources are financial report of companies and the sample from 33 companies were selected by purposive sampling method. The analytic technique used in this research is multiple linier regression with SPSS aplication. The results of this research show that Current Ratio (CR) and Debt to Equity Ratio (DER) have an unsignifcantly negative influence to the stock return, on the other hand Total Assets Turnover (TATO) has a significantly positive influence to the stock return, and Return On Equity (ROE) has an unsignificantly positive influence to the stock return.
Analisis Kinerja Keuangan Pada Bank Pembangunan Daerah (BPD) Kalimantan Timur
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.2879

Abstract

Andika Bramudia. 2017. Analysis of financial performance at the Regional Development Bank (BPD) of East Kalimantan. Supervised by: Ibu Nurita Affan of Supervisor and Mrs. Dhina Mustika of Supervisor.This study aims to determine the financial performance reviewed by Rentability at Regional Development Bank (BPD) of East Kalimantan. The variables used to measure the Financial Performance is the ratio of profitability consisting of Operational Efficiency Ratios, Return On Assets (ROA) and Return On Equity (ROE).The type of data used in this study is secondary data taken from bank financial statements from 2013 to 2016 published by East Kalimantan Regional Development Bank (BPD)The Data analysis technique used is descriptive analysis by using quantitative approach. The analysis is performed on the profitability ratio as well as the comparison from 2013 to 2016.The results of this study, show that the value of operational efficiency ratio, return on asset, and return on equity in 2015 is at the lowest value compared to other years.Keywords: operational efficiency ratio (REO), return on asset (ROA), return on equity (ROE)
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3170

Abstract

Oktavia Megaria, 2017. Analisis Faktor-Faktor yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Dibawah bimbingan Nurita Affan dan Ibnu Abni Lahaya.Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian laporan keuangan perusahaan publik di Indonesia. Faktor-faktor tersebut terdiri dari debt to equity ratio, profitabilitas, kualitas auditor dan ukuran perusahaan. Sampel penelitian ini menggunakan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2015. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi logistik pada tingkat signifikansi 5%.Hasil pengujian hipotesis menunjukkan bahwa hanya variabel ukuran perusahaan yang berpengaruh positif terhadap ketepatan waktu pelaporan keuangan, sementara variabel debt to equity ratio, profitabilitas, dan kualitas tidak berpengaruh terhadap ketepatan pelaporan keuangan. Ketepatan waktu pelaporan keuangan sangat diperlukan oleh para pemakai laporan keuangan, pemakai tidak hanya perlu memiliki informasi keuangan yang relevan dengan prediksi dan keputusannya, tetapi informasi harus lebih bersifat baru, dan tidak hanya berhubungan dengan periode yang lalu.Kata Kunci: ketepatan waktu, debt to equity ratio, profitabilitas, kualitas auditor, ukuran perusahaan.
Analisis Kebutuhan Modal Kerja PT Kersa Gunung Wasada pada Tahun 2017 di samarinda
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.2775

Abstract

ABSTRACTJumiati. Analysis of Working Capital Requirements in PT Kersa Gunung Wasada in 2017 at Samarinda. Under guidance by Mr Irwansyah as first supervisor and Mr Ibnu Abni Lahaya as second supervisor.Formulation of the problem in this research is what is working capital available and needed to guarantee the operational activities the year 2017 in PT Kersa Gunung Wasada at Samarinda.The purpose of this research is to find out and analyze the magnitude of working capital needs and the availability of working capital in support of operational activities on PT Kersa Gunung Wasada in the year 2017 at samarinda. The benefit of this research are as consideration for corporate leaders, especially in determining the magnitude of carefully working capital and can serve as knowledge for leadership of the company in future decisions will be come.Analitycal tools used in this writing is a method of rotation of the elements of working capital and the method of least squares as calculation of the amount of the sales forecast. Working capital requirement calculated revenues in 2016.Based on research, analysis and discussion has been said, it can be concluded that the working capital requirements in 2017 had excess working capital to meet the operational needs of company. Excess working capital may result in idle funds, low income,so the company operations are not efficient in the use of funds channeled to meet the needs of working capital.Keywords : working capital,the velocity of the element of working capital, least square
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA desi oktafiani
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3133

Abstract

ABSTRAKDesi Oktafiani. 2018. Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Dibawah bimbingan Bapak Hamid Bone  sebagai Pembimbing I dan Ibu Anisa Kusumawardhani sebagai Pembimbing II.Tujuan utama suatu perusahaan adalah memakmurkan pemegang saham atau pemilik perusahaan. Tujuan ini dapat dicapai dengan memaksimumkan nilai perusahaan. Nilai perusaaan merupakan persepsi investor terhadap suatu perusahaan, yang dapat dilihat dari harga saham, dimana harga saham yang tinggi dapat meningkatkan nili perusahaan. Nilai perusahaan dalam penelitian di diproksikan dengan Price Book Value yaitu rasio pasar yang digunakan untuk mengukur harga saham dengan nilai buku saham.Penelitian ini betujuan untuk menguji dan mengetahui pengaruh struktur modal yang diprosikan dengan Debt to Equity Ratio dan profitabilas yang di profitablitas yang diproksikan dengan Return on Equity terhadap niai perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini aala seluruh perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Teknik pengambilan sampel menggnunakan purposive sampling dengan total sampel berjumlah 7 perusahaan dan data penelitian berjumlah 35 data observasi.Penelitian ini menggunakan data time series dengan moel regresi linear berganda. Hasil analisis regresi linear berganda menunjukkan bahwa kelayakan model diperoleh nilai signifian sebesar 0,005 0,05 yang menyatakan model layak dianalisis dengan analisis regresi linear berganda. Uji Koefisien Determinasi (R2) dengan melihat nilai adjusted R square bahwa sebesar 23,7% variasi variabel dependen dalam penelitian ini dapat dijelaskan oleh variasi dari variabel independen dan sisanya sebesar 76,3% dijelaskan variabel lain di luar penelitian. Uji hipotesis menunjukkan nilai koefisien regresi variabel struktur modal adalah sebesar -0,009 dengan signifikansi sebesar 0,433 0,05. Sedangkan nilai koefisien regresi variabel profitabilitas adalah sebesar 0,166 dengan signifikansi sebesar 0,009 0,05.Hasil penelitian ini menunjukkan bahwa struktur modal (DER) mempunyai pengaruh negatif dan tidak signifikan terhadap nilai perusahaan artinya bahwa jika struktur modal mengalami peningkatan satu satuan, maka nilai perusahaan akan tetap atau konstan. Sedangkan profitabilitas (ROE) mempunyai pengaruh positif dan signifikan terhadap nilai perusahaan (PBV), artinya bahwa jika profitabilitas mengalami kenaikan satu satuan, maka nilai perusahaan akan mengalami kenaikan 0,166.Kata Kunci    : Nilai Perusahaan, Struktur Modal dan Profitabilitas.   ABSTRACTDesi Oktafiani. 2018. The Influence of Capital Structure and Profitability on Company Value of Companies Listed on Indonesia Stock Exchange. Under the guidance of Mr. Hamid Bone as First advisor and Ms. Anisa Kusumawardhani as Second advisor.The main purpose of a company is to prosper the shareholders or owners of the company. This goal can be achieved by maximizing the company. Perusaaan value is the perception of investors to a company, which can be seen from the stock price, where high stock prices can increase nili companies. The value of the company in research in proxies with Price Book Value is the market ratio used to measure stock prices with book value.This study aims to recall and see the effect of capital which is proportioned with Debt Ratio to Equity and profitability in profitablitas proxy with Return on Equity to company niai listed in Indonesia Stock Exchange. Population in this research is aala all manufacturing company of food and beverage sub sector at Stock Exchange period 2012-2016. Sampling technique with sample. Observational data.This research uses time series data with multiple linear regression. Results of multiple linear regression analysis showed the feasibility of the model obtained significance value 0.005 0.05 which states feasible model is analyzed by multiple linear regression analysis. Determination coefficient test (R2) by looking at adjusted value R square are as 23,7% variation of dependent variable in this research can be explained by variation of independent variable and. Hypothesis test shows regression result of variable of capital structure is equal to -0,009 with significance equal to 0,433 0,05. While for variable regression of profitability variable is equal to 0,166 with significance equal to 0,009 0,05.The results of this study indicate the existence of capital structure (DER) which has a negative and insignificant effect on firm value that is if capital structure can increase one unit, hence company will remain or constant. While profitability (ROE) has a positive and significant influence on firm value (PBV), meaning that if the profit increases one unit, then the company will experience an increase of 0.166.Keywords: Company Value, Capital Structure and Profitability.

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