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Kota samarinda,
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INDONESIA
Research Journal of Accounting and Business Management
ISSN : 25803115     EISSN : 25803131     DOI : -
Core Subject : Economy,
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Articles 11 Documents
Search results for , issue " Vol 3, No 1 (2019)" : 11 Documents clear
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN PADA PT.KDC SAMARINDA ,, Mardiana; Rismawati, Fibby
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.797 KB) | DOI: 10.31293/rjabm.v3i1.4217

Abstract

The purpose of this study is to determine the calculation of income tax (PPh) Article 21 for employees of PT.KDC Samarinda is in accordance with Law Number 36 of 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016. Tax is a compulsory contribution to the State owed by an individual or entity that is a force based on the Law, by not getting compensation directly and used for the State's needs for the greatest prosperity of the people. Income is any additional economic capability that is received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the taxpayer concerned, by name and in any form.Article 21 Income Tax is a tax on income in the form of salary, wages, honorarium, allowances, and other payments in whatever name and form in connection with employment or position, services, and activities carried out by individuals of domestic tax subjects, as referred to in Article 21 Income Tax Law.The analytical tool used in this study is the amount of individual taxpayer tariffs Article 17 of Law Number 36 of 2008. Changes in the amount of Non-Taxable Income (PTKP) according to Minister of Finance Regulation 101 / PMK.010 / 2016 and office fees according to UU- Law Number 36 of 2008 article 21 paragraph 3The results of this study of Income Tax Calculation (PPh) of employees with permanent employee status at PT. KDC Samarinda are in accordance with Law Number 36 of 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016
ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA Salim, Umar Hi
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.649 KB) | DOI: 10.31293/rjabm.v3i1.4221

Abstract

The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.
KINERJA KEUANGAN MATAHARI DEPARTMENT STORE Tbk Solihin, Danna
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.267 KB) | DOI: 10.31293/rjabm.v3i1.4223

Abstract

The increasing advanced technology developments have changed the pattern of people’s lives, including in terms of fulfilling their daily needs. The use of internet media and various online application services has provided a lot of convenience to carry out transactions in the sale and purchase of goods and services. PT Matahari Department Store, which is one of the largest retail companies in Indonesia, has experienced the impact of this change in recent years.This study aims to analyze the financial performance of PT Matahari Department Store. The data used is secondary data obtained through the financial statements of PT Matahari Department Store which are published on the Indonesia Stock Exchange for the period of 2016-2018.Based on the analysis of the decline in financial performance for the period 2016 – 2018 which is viewed from the liquidity ratio through the current ratio, solvency ratio through total debt to total asset ratio and profitability ratio through return on assets.
EVALUASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) TAHUN 2018 PADA USAHA SINAR TERANG DI SAMARINDA Sunarto, Pandu Prahadi Pangestu, Elfreda Aplonia Lau,
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.778 KB) | DOI: 10.31293/rjabm.v3i1.4215

Abstract

This study aims to evaluate whether the recognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Sinar Terang Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018.The theory used in this study is financial accounting. The hypothesis stated is the recognition of accounts in financial statements, measurement of financial statements, presentation of items in financial statements, and disclosure of financial statements not in accordance with the 2018 Micro, Small and Medium Entity Accounting Standards (SAK EMKM).The analysis technique used in this study is a comparative descriptive method, which is a method that compares accounting treatment that includes recognition, measurement, presentation and disclosure based on SAK EMKM   2018 with recognition, measurement, presentation and disclosure in Sinar Business and Champion methods for calculating checklist value in determining conformity criteria.The results of the study indicate that the recognition and measurement of the items in the financial statements of Sinar Terang Business are not in accordance with SAK EMKM. Whereas the presentation and disclosure of financial statements for Sinar Terang Business do not match the SAK EMKM
PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN BATUBARA YANG GO-PUBLIC DI INDONESIA Jonathan, LCA Robin; Militina, Theresia
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.698 KB) | DOI: 10.31293/rjabm.v3i1.4219

Abstract

This study aims to analyze and determine the effect of the projected capital structure in the leverage ratio on profitability and company value in coal companies that go public in Indonesia in 2013-2015 both directly and indirectly.With the improvement in the selling price of coal today, it is a breath of fresh air for coal mining companies to start their activities. The decision on the proportion between debt and equity is very important. Modigliani and Miller said that the use of debt would be more profitable than the capital itself. The main objective of financial management is to maximize the value of the company. From managed business activities, profits are obtained. The problem is whether the capital structure has a significant effect on profitability and firm value. The development of coal mining companies in Indonesia has good prospects because it is very much needed for the energy industry by generating electricity with coal. The mining and mining service companies listed on the Indonesia Stock Exchange in 2013-2015 were 42 companies and 23 of them were coal mining companies whose financial reports were examined at the same time period. This study uses path analysis with cross section data and secondary data types in the form of financial statements published on the Indonesia Stock Exchange. The results of the study show that directly, capital structure has no significant effect on profitability and has a negative and significant effect on firm value. Profitabitas has no significant effect on firm value. Indirectly, profitability has no significant effect in mediating the relationship of capital structure to firm value.
PENGARUH KEDISIPLINAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA DINAS KESEHATAN KABUPATEN KUTAI BARAT DI SENDAWAR Hidayat, Mukhtar
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.436 KB) | DOI: 10.31293/rjabm.v3i1.4216

Abstract

The purpose of this paper is to determine the significant effect of discipline and motivation variables together on the performance of employees at the West Kutai District Health Office at Sendawar. And also to find out the discipline and motivation which is the dominant influence on employee performance at the West Kutai District Health Office at Sendawar. While the usefulness of writing is to provide information about discipline and motivation that can affect the performance of employees who can help leaders take policies to try to improve discipline and motivation so that there is an increase in employee performance and at the same time the performance of the Kutai Barat District Health Office at Sendawar itself.The correlation coefficient (R) is 0.9090 which means that the discipline and motivation variables together have a direct or positive relationship with the performance of employees at the West Kutai District Health Office at Sendawar. The value of R Squared (R2) is 0.8260 or 82.60%, which means that the performance of employees at the West Kutai District Health Office at Sendawar can be determined by the variables of discipline and motivation. In other words, the contribution of discipline and employee motivation to the performance of employees at the Kutai Barat District Health Office at Sendawar was 82.60%. While the remaining 17.40% is determined by other variables outside of this study.While the influence of each variable, namely the discipline variable (X1) has an effect on employee performance of 56.20%, while the motivation variable (X2) has an effect on employee performance by 65.00%. So that it can be said that motivation is a variable that has a greater influence on the performance of employees at the West Kutai District Health Office at Sendawar. The first good hypothesis test can be accepted because F count is 135,145 and F table 3,170 which means F count> F table. Likewise, the second hypothesis can be accepted because it is proven that the influence motivation is greater on the performance of employees at the West Kutai District Health Office at Sendawar
PENGARUH BAURAN PEMASARAN TERHADAP MINAT MASYARAKAT DALAM MEMILIH RUMAH KOS DI SAMARINDA Paembong, Sriwahyuni; Nurqamarani, Adisty Shabrina; Soegiarto, Eddy
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.465 KB) | DOI: 10.31293/rjabm.v3i1.4220

Abstract

This study aims to determine the effect of product, price, promotion, location, people, physical evidence and process on people’s Interest in Choosing Boarding Houses in Samarinda. Data were obtained from the results of the distribution of questionnaires. The population of this study is people in the city of Samarinda who are looking for boarding houses with a sample of 30 people. The analytical tool used is multiple linear regression in which the classical assumption has been done first. Based on the results of the study and discussion, there is a positive and significant influence between the product on people's interest in choosing a boarding house in samarinda. There is a positive but insignificant influence between the influence of price, promotion, location, people, physical evidence and process of the public interest in choosing a boarding house in Samarinda. From the results of this study, it is expected that boarding house owners can adjust the price of boarding houses with better facilities, do not provide prices that are not comparable to the facilities obtained by boarders who rent and can repair damaged boarding house facilities, so that the community or students have an interest in renting the boarding hous. For the next researcher, it is recommended to add more samples and other variables
PENGEMBANGAN EKOWISATA KAWASAN KONVERSI HUTAN MANGROVE KALIMANTAN TIMUR Sarwo Eddi Wibowo, Arwin Sanjaya,
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.69 KB) | DOI: 10.31293/rjabm.v3i1.4218

Abstract

Ecotourism is a journey that has the purpose to conserve the environment and preserve the life and also the economic of the surrounding population around of the ecotourism. It is having the responsibility for the natural area also. Ecotourism can be seen as a concept of developing sustainable tourism, ecotourism purpose is to support environmental conservation efforts and can increase community participation in its management. Mangrove ecotourism is one of the popular ecotourism but has several problems. The problems are in its conservation activities itself. This study uses a qualitative descriptive approach and an interactive data analysis model. The results showed that the development of Ecotourism in the Mangrove Forest Conservation Area was carried out by local communities supported by the government, NGO, and the private sector through various programs that was helped by the  local communities to continue and to become more productive in preserving and maintaining the natural environment of the mangrove area to be better aims in the future. The policy and role of the institutions in the Developing of Ecotourism (Ekowisata) in Mangrove Forest Conservation Areas it could be hoped to improve and increase the living standard of local communities if it is managed properly and correctly. The role of institutions are to give many contributions and also for providing 
KEPUTUSAN PEMBELIAN ASURANSI JIWA PADA KONSUMEN RURAL: PENGARUH BAURAN PEMASARAN JASA Wijayati, Silvana Kardinar
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.736 KB) | DOI: 10.31293/rjabm.v3i1.4225

Abstract

Indonesia is one of the most promising markets for the growth of life insurance business in Southeast Asia. Low penetration rate and huge population that is scattered in many islands emerge as opportunity and challenge for any company that is willing to operate its insurance business in this country. This study aims to examine the effects of services marketing mix namely product, price, place, promotion, people, process and physical evidence on life insurance purchase decision of rural customers in Kutai Kartanegara Regency, East Kalimantan Province. Data collected through self-administered survey to 76 life insurance policyholders in 3 sub-districts in Kutai Kartanegara Regency such as Tenggarong, Kota Bangun and Sebulu that represented cluster-rural area of East Kalimantan. Multiple linear regression model was used to analyze the data and the results revealed that product, price, people, and physical evidence positively and significantly affect life insurance purchase decision, while place shown negative and significant effect. On the other hand, we found that promotion and process do not significantly affect purchase decision on life insurance.
ANALISIS PERUBAHAN LABA KOTOR PADA UD SOFY DI SAMARINDA Sipi, Agustina; Lau, Elfreda Aplonia; haryadi, rina masithoh
Research Journal of Accounting and Business Management Vol 3, No 1 (2019)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (62.547 KB) | DOI: 10.31293/rjabm.v3i1.4222

Abstract

This study aims to analyze diverse of gross profit in UD Sofy Samarinda from the results of cement tonasa sales in 2016 compared to 2015. In addition, this study aims to investigate the factors that cause change in gross profit from the sales aspect as well as from the aspect of cost of goods soldThe theory used in this study is management accounting theory, especially about gross profit, sales, cost of goods sold, with the first hypothesis that the increase in sales and increase in cost of goods sold causes an increase in gross profit. The second hypothesis of this study is the factors that cause the change in gross profit due to changes in quantity and selling prices, changes in volume (quantity) and the cost of the product unity.The data collection technique used is library research. The analytical method used is an analysis gross profit change focused on sales price variance analysis, sales volume variance analysis, cost price variance analysis and cost volume variance analysis.The results of the study pointed that the increase in sales and the increase in cost of goods sold in 2016 caused an increase in the gross profit of cement sales in UD Sofy Samarinda in that year compared to 2016. The results also showed that changes in gross profit (increase in gross profit) were caused by sales price variance, sales volume variance, cost price variance, volume price variance.

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