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Rizki Fakhrowan
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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 64 Documents
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Search results for , issue "Vol 3, No 3 (2018)" : 64 Documents clear
Analisis Prediksi Kebangkrutan pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Alvia Aliviana Muslim; Sri Mintarti; Ferry Diyanti
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.v3i3.1817

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. 
Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Pada Toko Tani dan Ternak Samarinda Bucika Agustina Sridevi; Cornelius Rantelangi; Raden Priyo Utomo
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.v3i3.3079

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
Analisis Kinerja Keuangan Pada Bank Pembangunan Daerah (BPD) Kalimantan Timur Andika Bramudia
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.v3i3.2879

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 Oktavia Megaria; Hj. Nurita Affan; Ibnu Abni Lahaya
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.v3i3.3170

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 jumiati jumiati
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.v3i3.2775

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 Manajemen Laba dan Price Earning Ratio Terhadap Nilai Perusahaan dengan Free Cash Flow sebagai Variabel Moderasi pada Perusahaan Manufaktur Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia aprillio try bimo
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.v3i3.3127

Abstract

The purpose of this study was to analyzed how much influence of earnings management, price earning ratio an affect firm value, as well as analyzed free cash flow strengthen or weaken the influence of earning management on firm value and free cash flow strengthen or weaken the influence of price earning ratio on firm value that listed at pharmaceutical companies in Indonesian Stock Exchange period of 2010-2016. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 49 data sample research. Method of data analysis in this research is multiple linear regression analysis. The result of this study is earnings management has a significant positive effect on firm value, price earning ratio has a significant positive effect on firm value, Free cash flow can not serve as a moderating variable that affects earning management, but directly act as independent variables that significantly influence the value of the company, and the influence of price earning ratio on firm value is weaken by free cash flow. The results of this study obtained R square value of 0.753 which means the closeness of the firm value with two variable independent is strong.
Analisis perhitungan pajak penghasilan (pph) pasal 21 berdasarkan undang-undang dan peraturan perpajakan pada cv teguh harapan di berau Tri Oktafera
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.v3i3.3019

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perhitungan PPh Pasal 21 pada CV Teguh Harapan apakah sudah sesuai dengan Undang-Undang dan Peraturan Perpajakan yang berlaku. Teknik pengumpulan data yaitu dengan cara wawancara dan dokumentasi untuk memperoleh data yang dibutuhkan dengan relevan dengan permasalahan yang di teliti dalam penulisan skripsi ini. Teknik analisis data dilakukan berdasarkan Undang-Undang Nomor 36 Tahun 2008 tentang pajak penghasilan,  Peraturan Direktorat Jendral Pajak Nomor  PER-16/PJ/2016 tentang pedoman teknis tata cara pemotongan, penyetoran dan pelaporan pajak penghasilan Pasal 21 sehubung dengan pekerjaan, jasa dan kegiatan orang pribadi dan Peraturan Menteri Keuangan Republik Indonesia Nomor 101/PMK.010/2016 Tentang Penyesuaian Besarnya Penghasilan Tidak Kena Pajak.
ANALISIS KINERJA KOPERASI PEGAWAI NEGERI ABDI LUHUR DI MUARA BADAK Sulimah sulimah
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.v3i3.2795

Abstract

Sulimah, 2017, Performance Analysis of Civil Servant Cooperative Abdi Luhur In Muara Badak (under the guidance of Mr. Levi Malisan and Mr. Rusliansyah).               The formulation of the problem is how the assessment of the Organizational Aspects, Aspects of Management and Management, Aspects of Productivity and Aspects of Benefits and Impact on the cooperative Civil Servant Abdi Luhur in Estuary Badak.               The purpose of this study is to know and analyze the assessment of the Aspects of Organization, Aspects of Management and Management, Aspects of Productivity and Aspects of Benefits and Impacts conducted by the Employee Cooperative Abdi Luhur in Estuary Badak.               The benefit of this research is for the writer of this research as an effort to deepen the science and apply the theory obtained in the course of this lecture, for the business unit / cooperative research is expected to be a reference in improving the performance of cooperatives, both in terms of management of cooperative management and financial management , for academic This research is expected to provide a useful source of thought to add insight and knowledge of this researcher, And can be used as reference material for researchers who will conduct similar research or further.               The analytical tool used in this study is the Cooperative Regulation Based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 02 / PER / M.KUKM / II / 2017 on Savings and Loans.               From the results of research conducted on the Performance of Civil Servant Cooperative Abdi Luhur in Muara Badak classified A with a score of 286.05 which means that the overall performance is quite good with based on the performance weight of the assessment Aspects Organization is equal to 84.67, Aspects of Management and Management of 62.5, Productivity Aspects of 69.44, and Aspects of Benefits and Impact of 69.44.
Analisis Pengelolaan Piutang Pada PT Garuda Mandiri Beton Balikpapan Nurannisa firliana
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.v3i3.3145

Abstract

Nurannisa Firliana, 2017, Faculty of Economics and Business at Mulawarman University under the title of Thesis: Analysis of Receivables Management of PT Garuda Mandiri Beton Balikpapan. This research is under the guidance of Mr. H. Hamid Bone as First Counselor and Mrs. Salmah Pattisahusiwa as Second Counselor.          The research took the object of research at PT Garuda Mandiri Beton Balikpapan which since its establishment in 2014 with a focus on issues that will be studied is how the general description of receivables management and receivable turnover rate based on analysis of financial statements of 2014-2016.          This research is qualitative descriptive type by taking the object under study which is the turnover rate of receivable company in a period, the period of receivable collection, the ratio of arrears and the billing ratio. All the ratios collected are the results of further analysis of the financial statements of 2014-2016 which shows a picture of the company's unfavorable conditions. Data collection method used in this research is documentation and field observation.          Based on the results of the analysis obtained from the research, the Company shows unoptimal and effectived management of accounts receivable company. Due to the receivable turnover (RTO), receivables collection period (ACP) and Bills and Delinquent Ratios haven`t yet reached the effectiveness and efficiency standards of each account.          Good turnover and accounts receivable analysis can affect the rate of return of receivables that can increase working capital. Keywords: Receivables Management, Working Capital, Financial Statement, Current Assets 
PENGARUH KUALITAS AKRUAL TERHADAP BIAYA MODAL EKUITAS DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI LISTING TAHUN 2012-2014 Faiga Sugesti; Hamid Bone; Ibnu Abni Lahaya
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.v3i3.2730

Abstract

Penelitian  ini secara  umum bertujuan untuk menguji pengaruh kualitaslaba terhadap biaya modal ekuitas dengan asimetri informasi sebagai pemediasi. Penelitian ini dilakukan pada 30 perusahaan manufaktur sektor industri barang konsumsi yang ditentukan dengan metode purposive sampling dengan periode amatan tahun 2012-2014 menggunakan analisis jalur. Hasil penelitian ini menunjukkan bahwa (1) Kualitas akrual berpengaruh negative dan signifikan terhadap asimetri informasi, (2) Kualitas akrual berpengaruh negative dan signifikan terhadap biaya modal ekuitas, (3) Asimetri informasi berpengaruh positif dan signifikan terhadap biaya modal ekuitas, dan (4) Asimetri informasi memediasi pengaruh kualitas akrual terhdap biaya modal ekuitas. Temuan ini mengindikasikan bahwa perusahaan dapat memengaruhi biaya modal ekuitas dengan meningkatkan kualitas laba. Hasil penelitian ini menunjukkan bahwa kualitas akrual yang semakin tinggi akan menurunkan asimetri informasi. Sebaliknya, kualitas akrual yang rendah akan meningkatkan asimetri informasi. Temuan dalam penelitian ini menunjukkan bahwa kualitas akrual yang semakin tinggi akan menurunkan biaya modal ekuitas. Sebaliknya, kualitas akrual yang rendah akan meningkatkan biaya modal akuitas. Kualitas akrual yang semakin tinggi dengan akrual diskresioner yang rendah akan direspon oleh investor dengan menurunkan tingkat imbal saham yang dipersyaratkan, yang berarti biaya modal ekuitas yang dikeluarkan perusahaan akan menurun. Tingkat asimetri informasi yang semakin tinggi meningkatkan biaya modal ekuitas. Sebaliknya, rendahnya asimetri informasi akan menurunkan biaya modal ekuitas. Keberadaan asimetri informasi menimbulkan keraguan investor atas investasinya. Kualitas laba yang tinggi memberikan informasi lebih bagi investor terkait kinerja keuangan perusahaan sehingga dapat memberikan keputusan investasi yang optimal. Semakin berkualitas nilai laba menunjukkan pihak manajemen telah mengurangi relatife informasi yang merugikan dan meningkatkan kepercayaan investor terhadap manajemen.    

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