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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 64 Documents
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Search results for , issue "Vol 3, No 3 (2018)" : 64 Documents clear
Analisis Tingkat Kesehatan Bank dengan Metode Risk-Based Bank Rating (Studi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2013 – 2015) Michael Aditya Kasamilale
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.v3i3.3089

Abstract

ABSTRAKKasamilale, Michael Aditya. Analisis Tingkat Kesehatan Bank dengan Metode Risk-Based Bank Rating (Studi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2013 - 2015). Penelitian ini dilaksanakan dibawah bimbingan Set Asmapane dan Dhina Mustika Sari.Penelitian ini bertujuan untuk untuk mengetahui tingkat kesehatan bank ditinjau dari faktor Risk profile (Profil risiko), Good Corporate Governance, Earnings (Rentabilitas), dan Capital (Permodalan) selama tahun 2013-2015 sesuai dengan Peraturan Bank Indonesia No. 13/1/PBI/2011. Objek penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dan prosedur pemilihan sampel menggunakan purposive sampling dan menghasilkan 10 bank yang memenuhi kriteria, yaitu 5 bank dengan kategori bank kecil (BUKU 1) dan 5 bank dengan kategori bank besar (BUKU 4). Data yang dikumpulan dalam bentuk laporan keuangan dan laporan tahunan periode tahun 2013 - 2015 yang diperoleh dari website resmi Bursa Efek Indonesia (BEI). Data yang diperoleh dianalisis menggunakan metode Risk-based Bank Rating atau dikenal juga dengan nama metode RGEC.Hasil penelitian menunjukan bahwa dari keempat faktor penilaian tingkat kesehatan bank (Risk profile, Good Corporate Governance, Earnings, dan Capital), hanya satu faktor yang menunjukan tidak ada perbedaan secara signifikan tingkat kesehatan antara bank kecil (BUKU 1) dan bank besar (BUKU 4) selama tahun 2013 - 2015, yaitu faktor capital, dimana faktor capital menunjukkan bahwa bank kecil (BUKU 1) dan bank besar (BUKU 4) berada dalam kondisi sangat sehat. Sedangkan ketiga faktor lainnya, yaitu faktor risk profile, GCG, dan earnings menunjukan terdapat perbedaan, namun perbedaan tersebut kurang signifikan. Faktor risk profile menunjukkan rata-rata bank kecil (BUKU 1) berada dalam kondisi sangat sehat, sedangkan rata-rata bank besar (BUKU 4) berada dalam kondisi sehat. Faktor GCG menunjukkan rata-rata bank kecil (BUKU 1) telah melaksanakan prinsip-prinsip GCG dengan baik, sedangkan rata-rata bank besar (BUKU 4) telah melaksanakan prinsip-prinsip GCG dengan sangat baik. Faktor earnings menunjukkan rata-rata bank kecil (BUKU 1) berada dalam kondisi sehat, sedangkan rata-rata bank besar (BUKU 4) berada dalam kondisi sangat sehat.Kata Kunci: Kesehatan bank, Metode Risk-based Bank Rating (RGEC).
pengaruh FAKTOR KOMPETENSI, INDEPENDENSI, DAN SIKAP PROFESIONAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI KALIMANTAN TIMUR Taufik Rama Dani; Lewi Malisan; 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.v3i3.3000

Abstract

TAUFIK RAMA DANI. Effect factors of competence, independence, and professional attitude of theauditor on quality of audit at inspectorate province east borneo. Under guidance of Mr. Lewi Malisanand Mrs. Ferry Diyanti.Based on the background that you have described, then the formulation used is whether competence,independence, and professional attitude of the auditor to audit quality. The purpose of this research isto know the influence of competence, independence, and professional attitude of the auditor's audit onthe quality produced by the Apparatus Inspectorate of East Kalimantan province. The benefits of thisresearch is done is to supplement science knowladge on factors effect the quality of audits.The theory of attribution used to know things that affect one's actions. The theory of attitude andbehavior was seen as the underlying theory to explain the independence and professional attitude, thetheory States that the person's behavior is determined by what the people want to do(attitude), whatthey think will do (social rules) and what to do (habits).The development of a hypothesis made is competence, independence, and professional attitudepositive effect to the quality of audits. Data collection through qualitative methods. Qualitative withthe dissemination of a questionnaire on customers and employees.The population in this research is the entire Apparatus of the civil State (ASN) at the Inspectorate ofEast Kalimantan province. The sample in this study was 35 employees of the Inspectorate have thecertification Office of the Auditor Fungiosnal (JFA).From the results of the analysis using the program SMARTPLS V. 2 research results for hypothesistesting showed that competence, independence, and professional attitude is positive and significantinfluential Auditors of the quality audit Inspectorate of East Kalimantan province.Key word : Competence, Independence, and Professional attitude, Quality of audit
Analisis Realisasi Anggaran Pendapatan dan Biaya pada CV.Berkah Ananda di Samarinda mirza dicky setyawan
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.v3i3.3174

Abstract

Mirza Dicky Setyawan. Budget Analysis and Realizations of Earned and Cost towards CV. Berkah Ananda of Samarinda, tutored by Mr. Agus Iwan Kesuma as the first advisor, and Mrs. Ferry Diyanti as the second advisor.The objectives of this research are deliberately to find out the budget variance between budget and realization of earned and cost under coal production activities towards CV. Berkah Ananda of Samarinda on 2015, and to apprehend the causative factors of budget variance amongst budget and realization of earned and cost which befall on CV. Berkah Ananda on Samarinda.The analysis tool that used is budget variance analysis of earned budget which consists of; 1. Variance analysis of sales, 2. Variance analysis of trading value. While the variance analysis of budget comprises of; 1. Variance analysis of material cost, 2. Variance analysis of indirect labor cost, 3. Cost analysis of overhead factory.According to the analysis and research from above, overall it can be perceived that there is an unfavorable variance between budget and realization towards earned and also manufacturing cost in total Rp 31.743.748.584 on 2015, by sum up Rp 11.118.055.000 in the unfavorable variance from utilization quantity of material, Rp 759.856.500 in the unfavorable labor efficiency and cost variance, and Rp 5.010.704.512 in the unfavorable variance of manufacturing overhead cost. Thus, the motive of the unfavorable variance is happen because of the deficiency of management control function, with the result of causing loss.
PENGARUH NON PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO SERTA NET INTEREST MARGIN TERHADAP RETURN ON ASSETS PADA BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011-2015 Esa Kartika Sari
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.v3i3.2782

Abstract

ABSTRACTEsa Kartika Sari, 2017. The Influence of Non Performing Loan and Loan to Deposit Ratio and Net Interest Margin to the State Owned Enterprises Bank (BUMN) listed in Indonesia Stock Exchange (BEI) Period year 2011-2015 under the guidance of Mrs. Rusdiah Iskandar and Mr. Raden Prio Utomo.This research was conducted to test the effect of Non Performing Loan and Loan to Deposit Ratio and Net Interest Margin to ROA. Objects used in this study are 4 state-owned banks listed on the Indonesia Stock Exchange within a period of research for 5 years (2011-2015).Analysis in this study used multiple linear regression. Hypothesis test used t-statistic to test the regression coefficient partially with level of significane 0,05 or 5%. In addition, the model feasibility test (F test) and classic assumption test included normality test, multicollinearity test, heteroscedasticity test and autocorrelation test.Through testing it can be seen that the NPL has a significant effect on ROA, it is mean that the first hypothesis is accepted. The LDR ratio has been known to be significant, it is mean that the second hypothesis is accepted. The NIM variable has been known that the NIM has a significant effect which means the third hypothesis is accepted. The prediction ability of these three variables on ROA is 96.5%. The remaining 3.5% is influenced by factors outside the research model. Keywords : Non Performing Loan, Loan to Deposit Ratio, Net Interest Margin, Return On Assets.

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