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AKUNTABEL
Published by Universitas Mulawarman
AKUNTABEL: Jurnal Akuntansi dan Keuangan is a scientific journal in the field of accounting and finance published twice a year (in Marc & Sept). Faculty of Economics and Business Mulawarman University.
Articles
50
Articles
Analisis tingkat kesehatan keuangan dengan menggunakan metode rgec (risk profile, good corporate governance, earning dan capital)

Ridho Suryana, Muhammad Virgiawan, Masyithoh, Siti, Diyanti, Ferry

AKUNTABEL Vol 15, No 1 (2018)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan pada PT. Bank CIMB Niaga Tbk Periode 2013 hingga 2015 dengan menggunakan metode RGEC. Penelitian menggunakan penelitian deskriptif dengan pendekatan kuantitatif dan menggunakan data sekunder dari PT. Bank CIMB Niaga Tbk dalam bentuk laporan keuangan dan laporan tahunan. Variabel-variabel pengukuran dalam penelitian ini adalah Profil Risiko dengan Non Performing Loan, Risiko Suku Bunga, Loan to Deposit Ratio dan Cash Ratio, faktor Good Corporate Governance diukur melalui Self Assessment kemudian Earning dengan Return On Asset, Return On Equity, Net Interest Margin ratio dan Biaya Operasional terhadap Pendapatan Operasional dan Modal dengan Rasio Kecukupan Modal. Hasil penelitian menggunakan metode RGEC di PT. Bank CIMB Niaga Tbk pada periode 2013 menerima peringkat komposit 2 dengan predikat sehat. Pada periode 2014 dan 2015 mendapatkan peringkat 3 dengan predikat cukup sehat. Ini menandakan kondisi PT Bank CIMB Niaga Tbk masih dalam kondisi baik meskipun ada beberapa kelemahan dalam beberapa rasio

Analisis perlakuan akuntansi terhadap aset tetap

Muliyanti, Muliyanti, Samben, Rande, Gafur, Abdul

AKUNTABEL Vol 15, No 1 (2018)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa penilaian, pencatatan, dan penyajian aset tetap pada laporan keuangan PT. Indo Jaya Mahakam telah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Bab 15 tentang aset tetap. Berdasarkan penelitian, hasil analisis menunjukkan bahwa perhitungan penyusutan untuk aset tetap yang diperoleh dipertengahan tahun keliru dihitung dan dicatat oleh perusahaan dengan menghitung selama satu tahun penuh, seharusnya perhitungan penyusutan aset tetap dihitung sesuai dengan banyaknya bulan penggunaan aset tetap tersebut pada tahun pembelian, dan perusahaan keliru dalam mencatat pengeluaran untuk perbaikan mesin truck, dimana pengeluaran sebesar Rp 4.479.000 yang seharusnya dicatat sebagai pendapatan modal (capital expenditure) atau dikapitalisasi kedalam nilai kendaraan karena menambah nilai dari aset tersebut, dicatat perusahaan sebagai beban tahun berjalan atau pengeluaran pendapatan (revenue expenditure).

Analisis target dan realisasi pajak daerah

Rahayuanti, Surya, Malisan, Lewi, Kusumawardani, Anisa

AKUNTABEL Vol 15, No 1 (2018)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

Penelitian ini bertujuan untuk mengetahui target pencapaian penerimaan pajak daerah dan persentase realisasi penerimaan pajak daerah di Badan Pendapatan Daerah Provinsi Kalimantan Timur tahun 2009-2016, terdiri dari pajak kendaraan bermotor, perubahan pajak kendaraan bermotor, bahan bakar kendaraan bermotor pajak, pajak air permukaan, dan pajak rokok. Jika realisasi penerimaan pajak daerah diharapkan pencapaian target, maka Badan Pangan Provinsi Kalimantan Timur dinilai memiliki efektif dan efisien dalam hal pemungutan pajak di Provinsi Kalimantan Timur. Metode yang digunakan dalam penelitian ini adalah metode analisis komparatif deskriptif, yaitu dilakukan dengan membandingkan target dan realisasi laporan pendapatan dalam beberapa periode dengan menunjukkan perbedaan kenaikan atau penurunan serta persentase penerimaan pajak daerah. Hasil penelitian ini menunjukkan bahwa realisasi penerimaan pajak daerah di Badan Pendapatan Daerah Propinsi Kalimantan Timur meningkat pada tahun 2009-2014, dan menurun pada tahun 2015-2016 dengan tingkat pencapaian sebesar 109%. Sedangkan persentase realisasi dari masing-masing jenis penerimaan pajak daerah adalah: pajak kendaraan bermotor sebesar 105%; perubahan pajak kendaraan bermotor 104%; pajak bahan bakar kendaraan bermotor sebesar 110%; pajak air permukaan 105%; dan pajak rokok sebesar 96%. Dari keseluruhannya dapat disimpulkan bahwa penurunan realisasi penerimaan pajak daerah adalah karena kurangnya kesadaran dan kepatuhan wajib pajak dalam membayar pajak. Badan Pendapatan Daerah Provinsi Kalimantan Timur harus mengoptimalkan sosialisasi dan penyuluhan tentang pentingnya membayar pajak, terutama pajak daerah.

Pengaruh Kinerja Keuangan terhadap Simpanan Dana Pihak Ketiga Melalui Nisbah Bagi Hasil (Studi Kasus Bank Umum Syariah di Indonesia Periode 2012-2015)

Annisa, Ayu, Yuningsih, Isna, Rusliansyah, Rusliansyah

AKUNTABEL Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

This study aims to determine the effect of the financial performance of third party funds through revenue sharing on Islamic banks during the period of the first quarter of 2012 until the second quarter 2015. The number of samples in this study are 7 companies, which are taken according to specific criteria banking company sharia is still registered during the observation period 2012-2015 which publishes quarterly financial reports during the study period Then hypothesis testing is done by using partial least square (PLS) 3.2.4. The results showed that a statistically significant effect on the financial performance of third party funds, financial performance significant effect on revenue sharing, profit sharing ratio did not significantly affect third-party funds and financial performance did not significantly affect third-party funds through revenue sharing.Keywords: Third-party funds, ratio of profit sharing, capital adequacy ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Operating Expenses Operating Income (ROA), and Financing to Deposit to ratio (FDR)

CSR DISCLOSURE DAN EARNING RESPONSE COEFFICIENT

Wicaksono, Agung Prasetyo Nugroho

AKUNTABEL Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

The aim of this study to examined the effect of corporate social responsibility information disclosed in the companys annual report with Earning Response Coefficient. Data of this research is secondary data from annual report listed on Indonesia Stock Exchange with 51 listed companies in period 2015 by categories from European Bank and The State of NSW and The Environment Protection Authority (EPA). Method of analysis used linear reggession. The empirical results of this paper showed that the level of CSR disclosure affected the ERC. This result indicate that investor rate the CSR disclosure for investment decisions.Keywords: Corporate Social Responsibility Disclosure, Earnings Response Coefficient

MISTERI KEPATUHAN PAJAK

Farida, Arif

AKUNTABEL Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

Taxes are one of the major sources of state revenues. However, compliance must be a major problem that is difficult to overcome. The problem with halo is a classic problem, which will never end in many models. The purpose of this research is to reveal the factors that influence. The research method used is qualitative in need. Explore various factors that can affect. Factors that can cause wind tax evasion. From various sources finally found 3 dominant factors that can affect. In addition there are two factors that cause taxpayers to avoid taxes, namely: large sanctions and distrust obligatory to the government. So the trust of society or government is needed.Keyword:  compliance tax, tax avoidance

Interpretasi Dampak Keuangan Keluarga Tenaga Kerja Wanita (Studi Fenomenologi TKW Pamekasan yang Berimigrasi ke Saudi Arabia dan Malaysia)

Sugiono, Agus, Zakhra, Aminatus, Malia, Evi

AKUNTABEL Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

This research tries to reveal how far the financial impact of migrant workers who migrate to Saudi Arabia and Malaysia. The method used is qualitative / non positivistic method (Non Mainstream) through understanding method (verstehen) with Interpretive Paradigm and Husserl Transcendental Phenomenology approach. The main informants in this study as many as 6 people while the relevant institutions, researchers made a second informant to confirm data about TKW. This research reveals that the financial impacts of TKW Pamekasan families who immigrated to Saudi Arabia and Malaysia do exist, although they are not very significant, but in their view are significant because they bring a lot of changes to their lives, especially in the form of "house and land assets", their childrens education, Family life left behind and can pay family debts for some TKW indebted. The TKW Pamekasan has been able to change the original residence of "gedek" into a permanent building. In terms of education some TKW have managed to send their children to the level of secondary education and some even until college graduation. In addition, other financial impacts are the availability of venture capital for them to open new businesses either in the form of small "pracangan" stores or other businesses as a guarantee to survive after their return to Indonesia. While the other impact of "intangible property" that is in the form of satisfaction of the heart because it can fulfill the pillars of Islam to Lima (pilgrimage) for migrant workers who immigrate to Saudi Arabia.Keywords: Immigration, Family Financial Condition, Female Labor

Analisis Metode Camel dan Pearls untuk Menilai Tingkat Kesehatan BPR di Kota Bontang

Prakoso, Abdi Putra, Defung, F.

AKUNTABEL Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

This research aims at finding out the differences of health level of BPR in Bontang City by using CAMEL and PEARLS methods in the period of 2014-2015. The methods used in this research were CAMEL and PEARLS methods by determining the health level of a BPR which was classified based on the category of each assessment of the method. The research findings showed that the assessment of health level of BPR in Bontang City by using CAMEL and PEARLS methods had different ways of assessment. In CAMEL method, there was still a BPR which fell into a category which did not meet the standard of health assessment, namely BPR Dhanarta Dwiprima in the period of 2014 to 2015. The result of PEARLS assessment showed all of the BPRs in Bontang City in the period of 2014 to 2015 fell into a healthy category. This difference was caused by the calculation of the health level of BPR using PEARLS, which included indicators of growth ratio, which assessed that BPRs grew from one period to the subsequent period.Keywords: CAMEL, PEARLS, BPR, Health Level of BPR

Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Asimetri Informasi terhadap Budgetary Slack pada SKPD Kota Samarinda

Kusniawati, Heny, Lahaya, Ibnu Abni

AKUNTABEL Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

This study aims to examine the effect of budget participation, budgeting emphasis, and information asymmetry on budgetary slack on SKPD of Samarinda using multiple linear regression model with SPSS 23 software. The population in this research is all structural officials of SKPD Kota Samarinda. Sample selection using purposive sampling method. The selected samples are the parties who participated in the preparation of budget activities program which includes the Head Office, Sub-Head of Finance, Planning Head and Planning Staff at 36 SKPD in Samarinda, so the sample amounted to 112 respondents. The findings in the study are budget participation has a negative but not significant effect on budgetary slack on SKPD Samarinda this is because of alignment between employee goals and SKPD high. Budget emphasis has significant positive effect on budgetary slack on SKPD of Samarinda City. This is because budget targets serve as performance benchmarks so that employees can loosen the budget that makes budget targets accessible. Information asymmetry has a positive but insignificant effect on budgetary slack on SKPD Kota Samarinda. This can happen because of a clear regulation so that the information reported by a subordinate to the boss is in accordance with what really happened.Keywords: Budgetary Participation, Budget Emphasis, Information Asymmetry and Budgetary Slack

Pengaruh Struktur Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI

Istiantoro, Inosensius, Paminto, Ardi, Ramadhani, Herry

AKUNTABEL Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

The influence of Corporate Governance Structure  on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. (Under the guidance of Dr. H. Ardi Paminto, MS and Herry Ramadhani, SE., MM). The purpose of research is to analyze the influence of Corporate Governance Structure on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. The data used in this study is 18 companies using criteria through purposive sampling method. Analysis of the data used in this study is the classical assumption test and multiple linear regression SPSS 19.0. The results of this study indicate that the institutional ownership has a negative and significant influence on integrity corporate financial statements, Managerial Ownership is positive but no significant effect on integrity corporate financial statements, Audit Committee is positive and has a significane effect on integrity corporate financial statements, Independent Commissioner is negative and no significant effect on integrity corporate financial statements.Keywords:  Institutional Ownership, Managerial Ownership, Audit Committee and Independent Commissioner.