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Kota samarinda,
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INDONESIA
AKUNTABEL
Published by Universitas Mulawarman
ISSN : 02167743     EISSN : 25281135     DOI : -
Core Subject : Economy, Education,
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.
Arjuna Subject : -
Articles 72 Documents
Pengaruh tingkat pendidikan, sikap kerja dan keterampilan kerja terhadap prestasi kerja karyawan pt. wahana sumber lestari samarinda Maringan, Kusma; Pongtuluran, Yonathan; Maria, Siti
AKUNTABEL Vol 13, No 2 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Original Source | Check in Google Scholar | Full PDF (521.967 KB) | DOI: 10.29264/jakt.v13i2.1180

Abstract

The Effect of Education, Work Attitude, and Job Skills to Job Performance Employe PT. Wahana Sumber Lestari Samarinda (Supervised by Mr. Jonathan Pongtuluran and Mrs Siti Maria). The purpose of the study is to know the influence the Effect of Education, Work Attitude, and Job Skills to Job Performance. This research in PT. Wahana Sumber Lestari Samarinda. The sampling method by using sampling sensus, sampel that collect as much as 150 employe. Data in the research this use primary data that is interview and questionnaire. hypothesis testing used in this research is multiple linear regression using SPSS Versi 20. The results of this study show: 1) Level Education positive and significant effect to Job Performance PT. Wahana Sumber Lestari Samarinda, 2) Work Attitude positive and significant effect to Job Performance PT. Wahana Sumber Lestari Samarinda, 3)job  Skills  positive  and  significant  effect  to  Job  Performance  PT.  Wahana  Sumber  Lestari Samarinda.Keyword: Education level, Work attitude, Job Skills and Job Performance.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Sausan, Hany Afifah; Irwansyah, Irwansyah; Oktavianti, Bramantika
AKUNTABEL Vol 12, No 2 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Original Source | Check in Google Scholar | Full PDF (878.812 KB) | DOI: 10.29264/jakt.v12i2.24

Abstract

The aim of this research is to test and analyze the effect of corporate social responsibility  and  good  corporate  governance  towards  the  firms  value,  and  to  test profitability in moderating the effect of corporate social responsibility disclosure and good corporate governance towards the firms value. The research method used is multiple linear regression method for the first model and absolute residual value test for the second model with moderating variabel. Classical assumption test in this research consists of normality test, multicollinearity test, heteroscedasticity test, and autocorellacy test. The result of this research shows that corporate social responsibility effects the firms  value  insignificantly and good corporate governance negatively  effects the firms value whilst profitability is not a moderating variable in the connection between corporate social responsibility and good corporate governance with firms value. It is caused by some factors including investor’s consideration before doing some investment in the go publiccompanies which is various and doesn’t consider the corporate social responsibility or good corporate governance from the company. Key Words        :   Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Firms Value, Profitability.
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

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1027.511 KB) | DOI: 10.29264/jakt.v14i2.1907

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)
MINAT BELI ULANG PENERBANGAN KOMERSIL DI KALIMANTAN TIMUR Awaluddin, Muhammad
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Original Source | Check in Google Scholar | Full PDF (396.56 KB) | DOI: 10.29264/jakt.v10i1.54

Abstract

The repeat purchase intentions changes in the number of passengers was triggered partly by. It will be interesting to see, because the high-low factor in consumer decision making repeated purchases will have an impact on the profit for the airline in question. The number of airline companies in Indonesia either young age, or who should have been categorized established flight hours due to high market ups and downs even airlines ceased to operate due to compete in that market. In addition to the impact on repeat purchases sacrifices they have to do the sacrifice which so far does not seem fair that they spend between values with the value they get. Why there is a difference to re-purchase a ticket on any airline , whereas under Regulation issued by the Minister of Transportation, it was clear that the rules that must be met by all the airlines in which the rules related to the age of the aircraft, limit the number of landings, upper rate limit, and the limit lower rates are the same among all airlines operating in Indonesian, where the rules were made to support the comfort and safety of passengers so that passengers are not harmed by the airlines.Keywords: Repeat Purchase; Consumer Satisfaction; Commercial Flight
AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA Meliana, Maria
AKUNTABEL Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.29264/jakt.v12i1.29

Abstract

This purpose of research is to know financial cost control and condurdance of applying of responsibility  accounting  theory concept at General Hospitas  of Harapan  Insan  Sendawar.  As for  benefit  from  this  research  is to can  become worthwhile supplementary information material for hospital in determining stage steps of wisdom of a period of which will come. Analyzer which applied is by using qualitative empiric descriptive method that is comparison of company cost control system with operation based on responsibility accounting concept. Companies use accounting as a means of cost control. Responsibility accounting is the accounting system that recognizes the responsibility centers on a company, which arise as a result of the authority granted and how they report in the form of a written report. Based on the definition of responsibility accounting, is organizational  structure consisting of responsibility  centers,cost budget based on the responsibility centers, separation of controllable costs and uncontrollable costs, classification and account code and reporting costs to management is concerned. General Hospital of Harapan Insan Sendawar already use accounting as a means of cost control. Its just not fully in accordance with the concept of responsibility accounting theory, so it is needed improvements. Keywords: Responsibility Accounting and The Means of Cost Control
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru) Nadir, Rasyidah; Hasyim, Hasyim
AKUNTABEL Vol 14, No 1 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Original Source | Check in Google Scholar | Full PDF (237.006 KB) | DOI: 10.29264/jakt.v14i1.1007

Abstract

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.
Pengaruh partisipasi anggaran, informasi asimetri, dan kapasitas individu terhadap budgetary slack pada skpd pemerintah kota samarinda Basyir, Akhmad Azmi
AKUNTABEL Vol 13, No 2 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Original Source | Check in Google Scholar | Full PDF (720.906 KB) | DOI: 10.29264/jakt.v13i2.1176

Abstract

Budgeting in public sector is heavily influenced by non economic factors, for example budget participation, asymmetry information, and individual capacity. The purpose of this study was to determine signficant level and the way effect of budget participation, asymmetry information, and indivudual capacity to budgetary slack in SKPD of Goverment Samarinda City. Sample of this study are 148 respondent from 37 agency of SKPD Samarinda City. Only 120 respondent can be procced. Questionnaire were distributed to respondent who had position as head of agency, secretary agency, head financial sub section, and head planing sub section from each agency in SKPD of Goverment Samarinda City. This study using Partial Least Square (PLS) to analysed data. The study concluded that budget participation does have significant and positive influence with the budgetary slack in SKPD of Goverment Samarinda City, therefore Ha1 accepted. while, asymmetry information has significant and positive influence with budgetary slack in SKPD of Goverment Samarinda City, therefore Ha2 accepted. and individual capacity has significant and positive influence with the budgetary slack in SKPD Goverment of Samarinda City, therefor Ha3 accepted.Keyword: Budget Participation, Asymmetry Information, Individual Capacity, and Budgetary Slack.
ANALISIS PENGARUH CAPITAL ADEQUANCY RATIO DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSETS Khairin, Fibriyani Nur
AKUNTABEL Vol 10, No 2 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.29264/jakt.v10i2.59

Abstract

The purpose of this study is to analyze the impact of the variabels CAR and NPL on variable ROA on PT Bank Central Asia, Tbk. Research using financial statement data obtained on the basis of publication with quarterly time period 2003 to 2012. Analysis technique used is multiple linear regression analysis. Based on the statistical F indicates that model is fit because has a significance value less than 5% of Alpha Value (α). Meanwhile, result of the analysis show that predictive ability of this two independent variables, CAR and NPL, is 36,2% and it shown by adjusted R2  value, the rest 63,8 influenced by other variables outside the model. Based on statistical t test showed that the CAR and NPL is negative and no significant impact on ROA because it has a signifance value more than 5% of Alpha value (α). The result is expected that the variable CAR and NPL be relied upon, either by management company in managing the company, as well as by investors in determining the investment strategy. Keywords: CAR (Capital Adequancy Ratio); NPL (Non Performing Loan); ROA (Return on Assets)
KAPABILITAS INOVASI USAHA KECIL DAN MENENGAH DI INDONESIA Tricahyadinata, Irsan
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Original Source | Check in Google Scholar | Full PDF (474.873 KB) | DOI: 10.29264/jakt.v10i1.49

Abstract

The Importance of studying innovation in context of small firms lies the fact that: there is no specific size of a company that is more suited for innovation, and small companies have barriers and determinants of different innovations. Improve SMEs innovation to create competitiveness is not an easy thing to do. In Indonesian, the governments efforts merely provide help with various aspects of the capital program Peoples Business Credit (KUR), which largely devoted to productive activities such as SMEs. However, the existing problems are not only limited in terms of capital, some other problems such as lack of access to SMEs companies with banking institutions, business-oriented business management weaknesses, knowledge and information are lame so forth. On the external side, the cultural import cheaper reasons and also the high competition of goods and services from abroad who supported the means and funds to trigger depressed SMEs with limited capital. Finally not a lot of SMEs in Indonesia that can grow and develop strong as expected. Strategy is to be able the competition through innovation. Study more complex models and relevant in explaining the innovation and performance of SMEs in Indonesia that can conveniently be considered in practical policies related to efforts on improve the companys innovation and SMEs performance both in terms of companies and other stakeholders which means importance role of market orientation, leaderships, culture organization and partnership organization for innovation (process, product and market) and performance.Keywords: Performance; Capabilities Inovation: SMEs Indonesian
CSR DISCLOSURE DAN EARNING RESPONSE COEFFICIENT Wicaksono, Agung Prasetyo Nugroho
AKUNTABEL Vol 14, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Original Source | Check in Google Scholar | Full PDF (677.11 KB) | DOI: 10.29264/jakt.v14i2.1848

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