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Rizki Fakhrowan
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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 46 Documents
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Search results for , issue "Vol. 4 No. 4 (2019): November" : 46 Documents clear
Pengaruh Profitabilitas dan Likuiditas serta Ukuran Perusahaan Terhadap Struktur Modal Perusahaan Pariwisata, Perhotelan dan Restoran Yang Terdaftar Di Bursa Efek Indonesia Siahaan, Novitasari Tuani; Asmapane, Set; Lahjie, Anisa Abubakar
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5564

Abstract

The purpose of this study is to test and analyze the factors that influence the company's capital structure in the tourism, hospitality and restaurant sub-sector service companies. The factors that will be examined in this study are profitability, liquidity and firm size. This study uses secondary data sourced from the financial statements of tourism companies, hotels and restaurants listed on the Indonesia Stock Exchange in 2013-2017 contained in the Indonesian Capital Market Directory (ICMD). Based on sample selection using purposive sampling method obtained 18 sample companies with a period of observation for 5 years. The analytical tool used is multiple linear regression with SPSS software version 24. Based on the test results obtained results that show that profitability has a negative and significant effect on the company's capital structure, liquidity variables have a negative and significant effect on the company's capital structure, while firm size variables have no significanteffect to the capital structure of tourism, hospitality and restaurant companies listed on the Indonesia Stock Exchange.
Pengaruh risiko risk based bank rating dalam memprediksi indikasi financial distress pada perusahaan perbankan di bursa efek indonesia Putri, Anida Asri; Asmapane, Set; Utomo, Raden Priyo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5572

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh risk profile, good corporate governance, earnings, dan capital dalam memprediksi indikasi financial distress pada perusahaan perbankan. Financial distress diukur dengan Interest Coverage Ratio (ICR), risk profile diukur dengan Non Performing Loan (NPL) dan Loan to Funding Ratio (LFR), good corporate governance diukur dengan jumlah dewan direksi, earnings diukur dengan Return on Asset (ROA) dan Net Interest Margin (NIM), serta capital diukur dengan Capital Adequacy Ratio (CAR). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan laporan keuangan perusahaan yang terdaftar di Bursa efek Indonesia (BEI). Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan adalah 4 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2017, sehingga diperoleh 32 data perusahaan. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) Non Performing Loan (NPL) berpengaruh positif tidak signifikan; (2) Loan to Funding Ratio (LFR) berpengaruh positif signifikan; (3) Good Corporate Governance (GCG) memiliki pengaruh negatif signifikan; (4) Return on Asset (ROA) dan (5) Net Interest Margin (NIM) berpengaruh negatif tidak signifikan; (6) Capital Adequacy Ratio (CAR) berpengaruh positif tidak signifikan; dan (7) NPL, LFR, GCG, ROA, NIM, CAR secara simultan berpengaruh dalam memprediksi indikasi financial distress.
Analisis Biaya Relevan Dalam Pengadaan Mesin Cetak Melalui Perusahaan Leasing atau Kredit Bank pada CV Sukses Jaya Anadi di Samarinda Majid, Abdul; Utary, Anis Rachma; Affan, Nurita
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5576

Abstract

Tujuan penelitian ini adalah, untuk mengetahui alternatif yang lebih menguntungkan antara membeli melalui perusahaan leasing atau kredit bank pada CV Sukses Jaya Abadi di Samarinda. Untuk menganalisis permasalahan maka alat analisis yang penulis kemukakan mengacu pada akuntansi manajemen dalam menganalisis biaya relevan dalam memilih alternatif membeli melalui perusahaan leasing atau kredit bank, dengan membandingkan biaya-biaya yang relevan dari kedua alternatif. Untuk menghitung modal dan biaya-biaya relevan dalam membeli mesin cetak yang ditaksir mempunyai umur ekonomis selama 10 tahun, digunakan perhitungan nilai waktua uang dimasa sekarang (present value) dari masa manfaat mesin cetak di masa yang akan datang sebagai alat bantu dalam pengambilan keputusan. Nilai waktu uang sekarang untuk umur ekonomis 10 tahun dapat dihitung dengan discount factor dari jumlah biaya modal rata-rata tertimbang. Berdasarkan hasil penelitian diketahui bahwa dalam pemilihan alternatif membeli mesin cetak melalui perusahaan leasing atau kredit bank mayoritas lebih menguntungkan membeli melalui kredit bank dibandingkan dengan membeli melalui perusaan leasing dengan selisih nilai toal PV arus kas keluar sebesar Rp16.332.448,53.
Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Yang Tercatat Di Indeks Saham Syariah Indonesia Astuti, Metty; Yuningsih, Isna; Sari, Dhina Mustika
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5587

Abstract

Metty Astuti, 2019. Analysis of the Effect of Financial Performance on Stock Returns on Companies Listed in the Sharia Stock Index. Guided by mrs. Isna Yuningsih and mrs. Dhina Mustika Sari.Stock returns can be used to measure company success and as a consideration in buying company shares. This study aims to analyze the Effect of Current Ratio (CR), Return on Equity (ROE), Debt to Equity Ratio (DER), and Price Earning Ratio (PER) to Returns of Shares in companies listed in the Indonesian Syariah Stock Index from 2014 to 2015 The retrun share in this study is cash dividends. The data analysis method used is multiple regression analysis. The data used is secondary data in the form of company annual reports. The results showed that the Current Ratio, Return On Equity, and Price Earning Ratio had a positive and significant effect on stock returns. Increasing the current ratio will increase stock returns, because with a high current ratio the company means having enough cash to pay cash dividends. Likewise with the increase in return on equity, it will increase stock returns, because high return on equity means having enough profit to pay cash dividends. With the increase in the price earnings ratio, it will increase stock returns, because the high price-earnings ratio means having enough profit to pay cash dividends. While Debt to Equity Ratio does not affect stock returns, because the percentage of high and low debt does not affect the company's decision to pay cash dividends.
Pengaruh Laba Akuntansi, Total Arus Kas Dan Size Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2013-2017 HERDIAN, CHINTYA NINDYA; Mintarti, Sri; Pattisahusiwa, Salmah
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5627

Abstract

This study aims to examine the effect of accounting earnings, total cash flow, company size on stock returns using a multiple regression approach. This study uses a purposive sampling data method that is data from 2013-2017 in the financial statements or annual reports of various industrial companies obtained on the Indonesia Stock Exchange (IDX). The study population was 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The procedure in selecting samples uses a purposive sampling method and produces 14 various industry companies that meet the sample selection criteria. Research data is collected from the annual report for the 2013-2017 period. Based on the purposive sampling method, there are 70 samples. The data analysis method used is descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, f test, coefficient of determination, multiple regression analysis, and t test. The results of hypothesis testing show that the independent variables of accounting earnings have a significant positive effect and the total cash flow has a significant positive effect on stock returns. While the independent variable size of the company has a negative and insignificant effect.
Pengaruh Kompetisi, Corporate Governance dan Struktur Kepemilikan Terhadap Pengungkapan Resiko Febrianti, Anis; Utary, Anis Rachma; Setiawati, Ledy
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5628

Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris hambatan untuk masuk, konsentrasi kepemilikan, dan komposisi dewan independen. Hambatan untuk masuk diukur dengan total aset tetap, konsentrasi kepemilikan diukur dengan persentase saham yang dipegang oleh pemegang saham substansial > 5%, komposisi dewan diukur oleh dewan independen / total dewan independen. Pengungkapan risiko diukur dengan index pengungkapan resiko. Populasi penelitian ini adalah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian dikumpulkan dari laporan tahunan periode  2013 - 2017. Berdasarkan metode purposive sampling, terdapat 50 sampel. Hipotesis penelitian diuji menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa hambatan untuk masuk memiliki hubungan yang signifikan dengan pengungkapan risiko. Selanjutnya, konsentrasi kepemilikan variabel dan komposisi dewan independen tidak memiliki hubungan yang signifikan dengan pengungkapan risiko.
Pengukuran kinerja dengan menggunakan balanced scorecard pada dinas kesehatan provinsi kalimantan timur RUSMANAWATI, HENDRITA; Mintarti, Sri; Sari, Wulan Iyhig Ratna
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5630

Abstract

Penelitian ini bertujuan untuk mengukur kinerja Dinas Kesehatan Provinsi Kalimantan Timur menggunakan Balanced Scorecard. Penelitian ini menggunakan data tiga tahun yaitu 2011-2013. Penelitian ini menggunakan metode penelitian kuantitatif serta menggunakan Alat Analisis Balanced Scorecard dengan empat perspektif, perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Masing-masing indikator dari perspektif tersebut adalah : 1) perspektif keuangan dengan indikator berdasarkan pertumbuhan pendapatan dan pertumbuhan  belanja. 2) perspektif pelanggan dengan indicator berdasarkan ketanggapan dan keandalan. 3) perspektif proses bisnis internal dengan indikator berdasarkan sarana dan prasarana, proses, dan kualitas pegawai.  Dan 4) perspektif pembelajaran dan pertumbuhan dengan indikator berdasarkan pelatihan pegawai. Hasil dari penelitian ini adalah 1) perspektif keuangan berdasarkan indikator pertumbuhan pendapatan dan pertumbuhan belanja tahun 2011-2013 mendapat nilai baik. 2) perspektif pelanggan berdasarkan indikator ketanggapan mendapat nilai cukup baik namun pada indikator keandalan mendapatkan nilai tidak baik. 3) perspektif proses bisnis internal berdasarkan indikator sarana dan prasarana, proses, dan kualitas pegawai masing-masing mendapatkan nilai cukup baik. 4) perspektif pembelajaran dan pertumbuhan berdasarkan indikator pelatihan pegawai mendapat nilai tidak baik.
Pemeriksaan Aset Tetap Pada PT Bintang Widya Lestari Di Samarinda Nuzula, Eva Firdausi; Utary, Anis Rachma; Kurniawan, Indra Sutoyo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5633

Abstract

The purpose of this study was to find out the fairness of the presentation of the value of fixed assets in the financial statements of PT Bintang Widya Lestari at the period that ended December 31st, 2017 and also to find out whether in that application already accordance with Financial Accounting Standards (SAK ETAP) Chapter 15 on Fixed Assets. Analytic tool used in this research is the Financial Accounting Standards (SAK ETAP) Chapter 15 about Fixed Assets and the use of examination worksheet, consisting of: Fixed Assets Top Schedule, Fixed Assets Schedule Supporting, Adjustment Journal, and Working Trial Balance. From the research found that the presentation of the value of fixed assets in the financial statements of PT Bintang Widya Lestari at the period which ended at December 31st, 2017 had not been presented fairly and not yet in accordance with generally accepted accounting principles (GAAP ETAP Chapter 15). This is because there is a difference between the calculation and recording of fixed assets at PT Bintang Widya Lestari with the calculation and recording of fixed assets according to the audit which guided by SAK ETAP Chapter 15 on Fixed Assets.
Pengaruh Likuiditas, Solvabilitas, Profitabilitas, Pasar terhadap Harga Saham pada Perusahaan Otomotif yang tedaftar di Bursa Efek Indonesia Arifandi, Sandro Heru Yusuf; Masyithoh, Siti; Kusumawardani, Anisa
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5634

Abstract

Sandro Heru Yusuf Arisandi. 2019. The Influence of Liquidity, Solvability, Profitability, Market on Share Price in Automotive Company Registered on Indonesia Stock Exchange. Under the guidance of Siti Masyithoh and Anisa Kusumawardhani. This research aimed to know and to analyse how big the influence of ratio of liquidity, solvability, profitability, market on share price in automotive company registered on Indonesia Stock Exchange in 2013-2017. This research used secondary data obtained from the website of Indonesia Stock Exchange (IDX) with purposive sampling data collection method. In this research, there were samples taken from 9 automotive company in 2013-2017. Data collection was done using literature and empirical study. Data analysis technique used was multiple linear regression. The result of this research using F test showed that the variable of current ratio (X1), debt to equity ratio (X2), return on assets (X3)and price earning ratio (X4) (together) significantly influenced to share price of automotive company registered on Indonesia Stock Exchange (IDX) in 2013-2017. T test result showed that the variable of current ratio (X1), debt to equity ratio (X2), return on assets (X3) and price earning ratio (X4 ) has significant positive effect on share price of automotive company registered on Indonesia Stock Exchange (IDX) in 2013-2017.
Penerapan Pemeriksaan Khusus Terhadap Piutang Pada PT Royal Bersaudara Di Balikpapan Haolia, Putri Hajrina; Bone, Hamid; Utomo, Raden Priyo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 4 No. 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5635

Abstract

The purpose of this research is to find out whether the PT Royal Bersaudara have presented accounts receivable in the financial statements that ended December 31, 2017 fairly. The analytical tool used in this assessment is the Entity Financial Accounting Standards without Public Accountability (SAK TAP) Chapter 4 About the balance sheet, inspection work papers consisting of the Accounts Receivable Audit Program, summary of the Adjudication journal and the Top Schedule and Supporting Schedule. The type of data used is quantitative data while the data source used is primary data. After checking the accounts receivable in the financial statements of PT Royal Bersaudara for the period 31 December 2017 found that no calculation and recording of losses on receivables was carried out on the balance sheet of PT Royal Bersaudara, so that the calculation of the receivables loss reserves resulting from Rp 202,497,781, then made adjustments by adding reserves of losses on accounts receivable in the balance sheet and reducing the profit for the year amounting to Rp 2,138,114,168

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