Research Journal of Accounting and Business Management
ISSN : 25803115     EISSN : 25803131
Articles
37
Articles
IMPLEMENTASI TAX AMNESTY DI KALIMANTAN TIMUR

Wibowo, Sarwo Eddi

Research Journal of Accounting and Business Management Vol 2, No 1 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

This study aims to determine the social-economic changes of the poor community after the acceptance of the business capital assistance program, to develop the tax potential and tax ratio realization for the realization of participation, community responsibility and independence in development.The results showed that the implementation of tax amnesty in the form of national tax reform is to further enforce the independence of the State in financing national development by way of more directed all the capabilities / potential of the taxpayer community.

EVALUASI KAPABILITAS AUDIT INTERNAL PADA PERWAKILAN BPKP PROVINSI KALIMANTAN TIMUR

Latief, imam Nazarudin

Research Journal of Accounting and Business Management Vol 2, No 1 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

This study aims to determine (1) To know the understanding of the enhancement of APIP capability by using Internal Audit Capability Model (IA-CM) (2) To know the internal audit capability level at the BPKP Representative of East Kalimantan Province and the efforts to be taken to improve and maintain it. This research was conducted at BPKP Representative of East Kalimantan Province. Period assessed by the authors internal audit capability is the period of 2016.This research is conducted by field research and literature research by reading the literature related to the problem under study. The data used to evaluate internal audit capability at BPKP Representative of East Kalimantan Province is data of internal audit capability condition of BPKP Representative of East Kalimantan Province. The analytical tool used in this research is Head of BPKP Regulation No. 16 of 2015 on Technical Guidelines for Capacity Improvement of Government Internal Supervisory Apparatus.The result of this research is internal audit capability of BPKP Representative of East Kalimantan Province on elements of Role and Service, Professional Practice, Accountability and Performance Management, Organizational Relations and Culture, The Governance Structure is at level 3 (integrated), while the element of Human Resource Management is at level 2 (infrastructure). Based on the evaluation of the six elements, the internal audit capability of BPKP Representative of East Kalimantan Province is at level 3 (integrated) with the record.

PENGARUH MOTIVASI DAN SEMANGAT KERJA TERHADAP PENINGKATAN PRODUKTIVITAS KERJA KARYAWAN PADA PT. COLOMBUS MEGAH SENTRASARANA DI SAMARINDA

Hidayat, Mukhtar

Research Journal of Accounting and Business Management Vol 2, No 1 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

The purpose of this study is to determine the influence of motivation and morale towards the increase of work productivity of employees of PT. Colombus Megah Sentrasarana in Samarinda and to know the improvement of work productivity of employees with the provision of motivation. Analysis uses multiple linear regression with SPSS tool. Correlation coefficient (R) of 0.8770 means that the variables of motivation and morale together have a direct or positive relationship with employee productivity at PT. Colombus Megah Sentrasarana in Samarinda.While the influence of each variable that is variable of motivation (X1) influences work productivity of employee equal to 63,80%, while work spirit variable (X2) influence to work productivity equal to 71,50%. So, it can be said that morale is the dominant variable of influence on employee productivity at PT. Colombus Megah Sentrasarana in Samarinda.The first hypothesis test is acceptable because F count is 69,808 and F table 2,830 which means F arithmetic> F table. The second hypothesis can be accepted because it is proven that the morale of influence dominant effect on employee productivity at PT. Colombus Megah Sentrasarana in Samarinda.

IS ARBITRAGE PRICING THEORY IS A FAIRY TALE ?: THE EVIDENCE FROM INDONESIA WITH ORDINARY LEAST SQUARE ESTIMATION

Danna Solihin, Faizal Reza, Adisthy Shabrina Nurqamarani,

Research Journal of Accounting and Business Management Vol 2, No 1 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

Time series analysis in financial sector has grown in popularity since the last few decades, theories about capital markets are increasingly studied since Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are often compared and paired with one another. The development of APT is widespread by involving many macroeconomic variables. Unfortunately there is no consensus until now. This paper aims to examine the relevance of APT in the case of Indonesia during the period 2009-2017 with standard multiple regression equations. From three independent variables, only exchange rates have a significant influence on the composite stock price (IHSG) in Indonesia, while inflation and GDP have no significant effect on stock prices. 99.8% variation in stock price formation can be explained by independent variables where there is a positive relationship between exchange rate and stock price indicates a mechanism of stock price formation through strong domestic demand before fourth quarter 2016 and trade effect (export-import) after fourth quarter 2016 .

ANALISIS PERAN PT. BANK MANDIRI (PERSERO) TBK. UNIT MANDIRI MITRA USAHA DALAM PEMBERIAN KREDIT USAHA RAKYAT PADA USAHA MIKRO DI SAMARINDA.

Salim, Umar Hi

Research Journal of Accounting and Business Management Vol 2, No 1 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

The purpose of this paper is to identify and analyze the implementation of Uhasa Rakyat Credit from PT. Bank Mandiri (Persero) Tbk. Mandiri Mitra Business Unit in developing micro and small business. Based on the research, the number of samples taken as many as 65 debtors with the amount of credit Rp 20.000.000, - up to Rp 50.000.000, - and indicators to develop small and micro businesses, the debtor (customers), namely; capability of initial capital owned, production activities (business) undertaken, sales turnover obtained, and net profit earned. The result shows that the difference between the average value before and after obtaining credit is 3.97 (12.60 - 8.63), this is quite big. The difference in the average value of this very large, then the debtor who before getting a loan as additional capital to develop business and increase income. The result of t test analysis for income difference for debtor before and after obtaining credit, where t value counted as -16,0145, while t value of table shows 2,000, it shows that t empirical (count) bigger when compared with t table or -16.0145> 2.000 which means there is a difference of income between the debtor after receiving credit assistance with the debtor who before getting credit assistance from PT. Bank Mandiri (Persero) Tbk. Thus, the proposed hypothesis can be proven and true, that there is a difference between the debtor who after receiving credit assistance with before getting credit assistance.

LIKUIDITAS PT INDOFOOD TAHUN 2015-2016

Lau, Elfreda Aplonia

Research Journal of Accounting and Business Management Vol 2, No 1 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

he rise of corporate activities encourages management to work smart and skilled in order to achieve the companys goals effectively and efficiently. Work effectively and efficiently will be unbalanced if not lonely with honesty. Company honesty can be reflected in its ability to meet short-term obligations commonly known as liquidityThis study aims to determine and analyze the liquidity of PT. Indofood in 2015 and 2016 and measure its growth. The theory used in this research is management accounting that focuses on liquidity, current ratio, quick ratio and cash ratio. The hypothesis of this research is hypothesis 1 to 3: Liquidity PT Indofood in 2015 and 2016 get the criteria of rule of thumb, and hypothesis 4 to 6: Liquidity of PT. Indofood in 2016 experienced growth. The analysis tool used is liquidity analysis measured from current ratio, quick ratio and cash ratio.The results showed that PT. Indofood is able to get its short term obligations in 2015 and 2016 and get the criteria of rule of thumb. Besides, the result of research shows that liquidity of PT. Indofood in 2016 experienced growth compared to liquidity in 2015. The results of this study can be used by stakeholders in deciding to invest in PT. Indofood or otherwise.

PENGARUH INVESTASI DAN PENDANAAN TERHADAP BIAYA MODAL PERUSAHAAN DAN FINANCIAL DISTRESS PERUSAHAAN TAMBANG BATUBARA YANG GO PUBLIC DI INDONESIA

Jonathan, LCA Robin

Research Journal of Accounting and Business Management Vol 2, No 1 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

The purpose of this study to analize and determine the effect of investment and funding to the cost of company capital and financial distress. The development of mining and mining service comnaies that go public today reached 42 companies in Indonesia in the period 2013-2015, including examined 23 financial statement of coal mining companies at the same time.Using regression path analysis methode to test the magnitude of the effect indicated by the path coefficient on each path diagram of the causal relationship between investment decision and funding decision as exogenous variable to cost of campany capital and financial distress as endogenous variable.The results showed that investment decisions and funding decisions significantly affect the cost of company capital; Investment decisions have a significant and dominant effect on financial distress and have a negative and insignificant effect on financial distress through the cost of company capital; Funding decisions have a negative and insignificant effect on financial distress and have a significant effect on financial distress through the cost of company capital; The cost of company capital has a negative and insignificant effect on financial distress.

ANALISIS KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN RETRIBUSI JASA UMUM TERHADAP PENDAPATAN ASLI DAERAH KOTA SAMARINDA

Gaffar, Elvyani NH.

Research Journal of Accounting and Business Management Vol 1, No 2 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

In building a region, it takes a very large funding input. Regional levies are among the largest contributors to regional development. Each region must be able to optimize its potentials to be able to increase local revenue (PAD). This study aims to determine: (1) the contribution of public services retribution on revenue of Samarinda years 2010-2016, (2) the effectiveness of public services retribution on revenue of Samarinda years 2010-2016, (3) effectiveness based sub sub- retribution public services on revenue of Samarinda years 2010-2016, (4) the contribution by sub retribution public services on revenue of Samarinda years 2010-2016. The type of research is descriptive research. The data used is secondary data, data collected by method of documentation recording. Using analytical tools contribution ratio and effectiveness. The results of this study indicate that: (1) The contribution of general service fees retribution to local revenue of Samarinda City year 2010-2016 is very less with average contribution rate of 9.65%. (2) The effectiveness of general service fees retribution to the original income of the city of Samarinda 2010-2016 is quite effective with an average effectiveness rate of 88.03%. (3) Of the twelve sub-receipts of general service fees retribution to the original revenue of Samarinda City in 2010-2016 as a whole is 70.48% or less effective. (4) Of the eleven sub-receipts of general service fee retribution to the original revenue of Kota Samarinda in 2010-2016 as a whole is 0.52% or very less

Analisis Penambahan Investasi Pada PT. XYZ dalam Pegembangan Usaha

Rerung, Beatrix Tandi

Research Journal of Accounting and Business Management Vol 1, No 2 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

This study aims to analyze the feasibility of additional investment for the company and application of investment feasibility analysis method relating to additional business activities at PT.PXY. The method used in analyzing the feasibility of additional investment is done by  several methods, namely Accounting Rate of Return (ARR) Method, Pay Back Period (PBP) Method, Net Present Value (NPV) Method, and Internal Rate of Return (IRR) The results show that the Company requires a fund of Rp. 1.162.799.000, - to add fixed assets in order to expand its operational activities. So the companys revenue will be bigger in the future. With the addition of fixed assets, the total value of fixed assets owned by PT. XYZ to Rp. 5.637.799.000, - for the project period of 2017 - 2021. With the addition of fixed assets and assumptions made may be valid for the life of fixed assets, the projected profit to be derived from additional fixed assets will be greater than the amount of profit generated fixed assets without additions. By using the net present value analysis, the addition of fixed assets is feasible to be executed because the present value of the net cash flow projection to be received from 2017 - 2021 has calculated the risk through certainty equivalent method so that net present value after addition is greater than without adding, Rp. 12.227.069.216, - is greater than Rp. 1.523.926.239, -. Keywords: Investment Method, Business

ANALISIS TREND KINERJA KEUANGAN BANK KALTIM

Indrawati, Andi

Research Journal of Accounting and Business Management Vol 1, No 2 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

The object of this study is Bank Kaltim financial statements that have been audited by independent auditors. Research data obtained through documentation. This research includes descriptive research. In order to analyze the development of financial performance from 2017-2019, researcher used trend analysis technique.Trend analysis is a method of statistical analysis that is intended to make an estimate or forecast the future. To do a good forecasting is needed various kinds of information (data) is quite a lot and observed in a period of relatively long, so that the analysis can determine how many big fluctuations and the factors that influence those change. The profitability ratios will provide an overview of the effectiveness of the management of the company. The greater the profitability means the better, because the prosperity of the owner of the company increased with greater profitability. Profitability ratios consist of Profit Margin, Basic Earning Power, Return on Assets and Return on Equity.