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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 1,164 Documents
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Analisis anggaran dan realisasi pendapatan dan belanja pada dinas kelautan dan perikanan Imam Wahyudi; Rusdiah Iskandar; Ferry Diyanti
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 1 (2018): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v0i0.1558

Abstract

Tujuan penelitian ini adalah Untuk mengetahui dan menganalisis Anggaran dan Realisasi Pendapatan dan Belanja Dinas Kelautan dan Perikanan Provinsi Kalimantan Timur di tahun 2013 sampai dengan 2015 mengalami penurunan atau peningkatan. Permasalahan yang dikemukakan adalah “Apakah Anggaran dan Realisasi Pendapatan dan Belanja Dinas Kelautan dan Perikanan di tahun 2013 sampai dengan 2015 mengalami penurunan atau peningkatan. Alat analisis yang digunakan untuk penelitian ini adalah Analisis Varians (selisih) Anggaran Pendapatan, Analisis Pertumbuhan Pendapatan, Rasio Efektivitas Pendapatan, Analisis Varians Belanja, Rasio Pertumbuhan Belanja, Rasio Efisiensi Belanja dan Rasio Belanja Langsung dan Tidak Langsung. Hasil Penelitian ini menunjukkan bahwa anggaran dan realisasi pendapatan dan  belanja  Dinas  Kelautan dan  Perikanan  Provinsi  Kalimantan  Timur  sudah merealisasikan anggaran dengan baik. Namun dalam hasil penelitian ini Dinas Kelautan dan Perikanan Provinsi Kalimantan Timur dalam menganggarkan anggarannya dari tahun 2013 - 2015 mengalami kenaikan dan penurunan. Hal ini disebabkan karena tidak stabilnya anggaran dari tahun ke tahun berikutnya.
Analisis kinerja rumah sakit samarinda medika citra dengan metode balance scorecard Rita Septiani; Set Asmapane; Ledy Setiawati
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.v4i4.5756

Abstract

Tujuan penelitian ini adalah untuk untuk mengetahui kinerja Rumah Sakit Umum Samarinda Medika Citra dengan menggunakan metode Balance Scorecard yang tidak hanya dilihat dari segi financial namun juga dari segi non-financial yaitu dari perspektif pelanggan, perspektif bisnis internal dan perspektif pertumbuhan dan Pembelajaran.
Analisis Kinerja Keuangan Pemerintah Kota Balikpapan Ditinjau Daru Anggaran dan Realisasi Pendapatan Asli Daerah Julianty Siahaan; Rande Samben; Dhina Mustika 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.v3i3.3167

Abstract

ABSTRACT Julianty Siahaan, 2017. Analysis of Financial performance of the Government in the city of Balikpapan in terms of budget and Revenue Realization of the original area. Under the guidance Mr. Rande Samben and Mrs. Dhina Mustika Sari.This study aimed to find out how the financial performance of the Government in the city of Balikpapan in terms of budget and Revenue Realization of the original area. This research was conducted in the city of Balikpapan, East Borneo province using data budget and Income Realization since 2013-2016, obtained from the agency concerned.  The result of calculation by using the formula of income budget variance analysis of financial performance Revenues the Government's Native City of Balikpapan for the years 2013-2016 has reached the specified target with an average of 96.82%. The financial performance of the regional government's original Revenue Balikpapan City seen from the analysis of the original revenue growth Area year 2013 up to 2016. Due to his percentage each year is decreasing. The financial performance of the regional government's original Revenue Balikpapan City seen from analysis of financial ratios pointed out that the degree of decentralization of Balikpapan City fall into the category of being, that is, with an average of 24.65%. Balikpapan City independence can be said to be low but have almost reached the category of moderate or considerable, it was shown with an average ratio of financial independence of the region namely of 49.19%. Governments city of Balikpapan is said to be quite effective in achieving acceptance of the PAD against the budgeted average of 89.66%. The efficient level of Balikpapan City can be said to be highly efficient with an average of 3.27%. The degree of local tax contribution towards acceptance of the PAD is already quite well with average 71.88% levy on contributions to the area, still less the average 9.47%, as well as LOCAL contributions are still less well with average 3.32%, further contributions to the acceptance of other legitimate PAD also still less contribute to the acceptance of the PAD that is with an average of 15.32%.Key words:    financial performance, budget, realization, Original Income area.
Pengaruh rotasi auditor terhadap kualitas audit Asman Asman; Hariman Bone
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 6, No 2 (2021): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v6i2.9476

Abstract

Penelitian ini dilakukan untuk mengetahui perbedaan kualitas audit terhadap rotasi auditor. Rotasi auditor terbagi menjadi rotasi murni dan rotasi semu. Untuk kualitas audit diestimasi dengan menggunakan manajeman laba yang dihitung dengan menggunakan model Jones yang telah dimodifikasi. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia periode tahun 2012-2019. Metode pengumpulan data meggunakan teknik purposive sampling dan diperoleh sebanyak 123 perusahaan yang memenuhi kriteria sampel. Penelitian ini menggunakan uji Mann-Whitney dengan hasil bahwa tidak terdapat perbedaan kualitas audit antara perusahaan yang melakukan rotasi murni dengan perusahaan yang melakukan rotasi semu.
PENILAIAN KINERJA KEUANGAN BADAN LAYANAN UMUM DAERAH RSUD I.A MOEIS KOTA SAMARINDA Andi Fitah Ayu Trisnawati; Dwi Risma Deviyanti; Dhina Mustika Sari
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 2 (2019): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i2.4561

Abstract

Andi Fitah Ayu Trisnawati. Penilaian Kinerja Keuangan RSUD I.A Moeis Kota Samarinda. Di bawah bimbingan Dosen Pembimbing I Ibu Dwi Risma Deviyanti, S.E., M.Si., Ak., CA dan Dosen Pembimbing II Ibu Dhina Mustika Sari, S.E, M.SA., Ak., CA.
Pengaruh Kompetensi, Akuntabilitas dan Etika Auditor terhadap Kualitas Audit (Studi Kasus terhadap Persepsi Auditor BPKP Provinsi Kalimantan Timur) Kristi Paskalia; Irwansyah Irwansyah; Bramantika Oktavianti
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 2, No 4 (2017): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v2i4.1339

Abstract

The purpose of this study is to analyze and test the effect of Auditor’s competence, accountability and ethics to audit quality. In this study, the research data obtained through questionnaires distributed to respondents. The sample used in this study is a certified auditor who has a functional position as many as100 employees. Questionnaires are 100 in total distributed, while the ones that can be used are 40 questionnaires and The analysis tool in this study is Partial Least Square (PLS) SmartPLS version 2. Based on the calculation of structural equation model (inner model), it is known that the competence variable (X1) obtained t-statistic of 2.1364411.96. The value of the original sample is positive estimate of 0.238108, which means the competency has positive significant effect on audit quality. Accountability of the variables (X2) obtained by the t-statistic of 3.4666981.96. The value of the original sample is positive estimate of 0.389689, which means the accountability has positive significant effect on audit quality. While the auditor ethics variable (X3) obtained t-statistic of 9.1902331.96. The original value estimate is a positive sample for auditor ethics 0.403091, which means a significant positive effect on audit qualityKeywords: competence, accountability, ethical auditors, audit quality
Analisis Informasi Akuntansi Diferensial Menjual atau Menyewakan Pada Cv Wira Jaya di Samarinda Yesin Oktavia
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.v3i3.2755

Abstract

ABSTRACT Yesin Oktavia. Analysis of Differential Accounting Information of selling or Renting at CV. Wira Jaya. Under guidance of Mrs. Nurita Affan as advisor 1 and Mrs Dhina Mustika Sari as advisor 2.The purpose of this research is to know and analyze the differential cost of two alternatives, to sell or renting the Excavator Komatsu PC 200-7 to determine which is more favorable alternative between sell or rent Excavator Komatsu PC 200-7. The formulation of this research is to determine which alternative is more favorable for CV. Wira Jaya between selling or renting Excavator Komatsu PC 200-7.Data collection methods used in this research is research field, which consist of observation, interviews, documentation, and research literature. The instrument analysis that used in this research is differential cost analysis. Whereas to calculate the interest rate using the method of debt cost and the present value method. The analytical method is performed by comparing the income and expense differential between decision to seling or renting Excavator Komatsu PC 200-7.             Analysis differential cost of the alternative decision to rent Excavator Komatsu PC 200-7 related the future costs. Therefore it is necessary to calculate interest rate or discount factor that used to determine present value. Calculating the present value is done using the present value formula with 5,1 % interest rate for two year.Based on the analysis of the differential cost of alternative selling or renting show that there is a profit difference between the decision to sell and rent. The profit that earned CV. Wira Jaya if the choose alternative to sell the Excavator Komatsu PC 200-7 is Rp1.039.200.000,- while the net profit earned of CV. Wira jaya if choose alternative to rent is Rp 1.538.866.936,-. This thing cause profit difference is Rp 499.666.936,-The result of this research show that rent Excavator Komatsu PC 200-7 alternative result the bigger cash in flow than selling Excavator Komatsu PC 200-7 alternative, because net profit result of selling alternative more profitable than net profit result of renting alternative.Suggestion of this research to management CV. Wira Jaya is making decision to rent alternative Excavator Komatsu PC 200-7 because net profit result is bigger than sell alternative Excavator Komatsu PC 200-7.  Keyword : Differential cost, decision making 
Audit manajemen dana bantuan operasional sekolah pada smp 21 kota samarinda Tri Haris Sudana; Dwi Risma Deviyanti; Anisa Abubakar Lahjie
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 6, No 1 (2021): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v6i1.6886

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dan BOS SMP Negeri 21 Samarinda khususnya penggunaan dana BOS, apakah SMP Negeri 21 Samarinda sudah sesuai dengan Peraturan Menteri Pendidikan dan Kebudayaan Nomor  Tahun 2018 Tentang Petunjuk Teknis Bantuan Operasional Sekolah yang sekaligus menjadi alat analisis penelitian ini. Pengumpulan data menggunakan metode deskriptif komparatif yang mana peneliti mengumpulkan data dengan wawancara, dokumen-dokumen dan data-data yang terkait. Wawancara kepada Kepala sekolah, Bendahara BOS, Komite Sekolah, Guru dan orang tua siswa, serta observasi  dokumen-dokumen yang berkaitan, data kemudian di analisis secara komparatif. Hasil penelitian menunjukkan bahwa proses pengelolaan dana BOS di SMP Negeri 21 Samarinda khususnya  penggunaan dana BOS mengenai belanja buku teks utama guru dan penomoran asset masih belum berjalan sesuai dengan Peraturan Menteri Pendidikan dan Kebudayaan Nomor 1 Tahun 2018 Tentang  Petunjuk Teknis Bantuan Operasional, terutama dalam proses penggunaan dana belanja buku teks utama guru kelas IX sekolah belum dilaksanakan sepenuhnya dan sekolah juga belum membuat kode dan penomoran asset.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Dividend Payout Ratio terhadap Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Anniza Setyowati; Hamid Bone; Iskandar Iskandar
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 1 (2019): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i1.3551

Abstract

This research intend to analyze and determine the influence of profitability, firm size, and dividend payout ratio to the practice of income smoothing. Income smoothing is a management effort to reduce reported earnings fluctuations to make it look stable. The population in this research are manufacturing companies listed in Indonesia Stock Exchange during 2011-2015, as many in 125 companies. The sampling was done by using purposive sampling method, and acquired 28 companies as sample. The type of data in this research is quantitative data. While the data source used in this research is secondary data. The data were analyzed by using logistic regression analysis. The result of this research showed that profitability has negative and significant effects on the practice of income smoothing, while firm size and dividend payout ratio has not signification effect on the practice of income smoothing.
Analisis faktor-faktor yang mempengaruhi leverage pada perusahaan industri barang konsumsi yang terdaftar di bursa efek indonesia Ayu ambarwati; Irwansyah Irwansyah; Muhammad Subhan
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 2, No 3 (2017): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v2i3.1090

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi leverage. Faktor-faktor yang mempengaruhi leverage dalam penelitian ini akan diteriti menggunakan profitabilitas, ukuran perusahaan dan tingkat pertumbuhan. Berdasarkan kriteria sampel menggunakan metode purposive sampling diperoleh 21 perusahaan sampel dan metode analisis yang digunakan adalah regresi linier berganda dengan menggunakan software SPSS versi 23. Berdasarkan hasil analisis data menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap leverage pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia, Variabel Ukuran Perusahaan tidak berpengaruh terhadap leverage pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia, sedangkan variabel tingkat pertumbuhan berpengaruh positif dan signifikan terhadap leverage pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia.Profitabilitas, Ukuran Perusahaan, Tingkat Pertumbuhan, Leverage

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