PENGARUH AKUNTANSI KEUANGAN PEMERINTAH DAERAH TERHADAP KUALITAS PENYAJIAN LAPORAN KEUANGAN

This study aims to analyze the effect of local government financial accounting on the quality of financial reports. The method used in this research is a quantitative method. Based on the research results, it can be concluded that the variables of company management commitment (CMC), human resource competence (HRC), standard operating procedures (SOP), internal control systems, information technology (IT), activity monitoring (AC), and evaluation of activities (EA) both simultaneously and partially affect the quality of presentation of financial statements (QPFS)

TEKNIK MEMINIMALISIR PLAGIARISME PENULISAN KARYA ILMIAH DI PERGURUAN TINGGI POLITEKNIK NEGERI SAMARINDA

TEKNIK MEMINIMALISIR PLAGIARISME PENULISAN KARYA ILMIAH DI PERGURUAN TINGGI POLITEKNIK NEGERI SAMARIND

Analisis Faktor-Faktor Yang Dipertimbangkan Dalam Penentuan Nisbah Bagi Hasil Atas Pembiayaan Mudharabah Pada Perbankan Syariah (Studi Empiris Pada Perbankan Syariah Kota Samarinda)

This study aims to; determine the factors considered by Islamic Banking as shahibul maal in determining the profit sharing ratio up of financing; determine the factors most taken into consideration by the Islamic Banking as shahibul maal in the determination of the profit sharing ratio on financing mudaraba. This study used a population of 75 people consisting of management and employees in five Islamic Bank in the city of Samarinda, the Syariah BRI, BNI Syariah, Bank Syariah Mandiri, Bank Syariah Muamalat and Bank of East Kalimantan. The research instrument used in the form of a questionnaire. Validity and reliabiltas instrument was tested using Spearman rank and Cronbach alpha. Data were analyzed using factor analysis with the aid of a computer program Statistical Product and Service Solution (SPSSversi 11.0 forWindows). Results showed: (1) based on the calculation on the total variance explained is known that the number of factors that have eigenvalues > 1 of 7 factors, namely the customer's business, guarantees, regulation, policy banks, costs, competition and risks. Seventh these factors into consideration in determining the ratio of Islamic Banking for the top results of financing, (2) based on the calculation of the total variance explained is known that the factors that have the greatest eigen values that 5.923 is a factor of the customer's business. Thus the most dominant factor into consideration Islamic Banking in determining the profit sharing ratio of financing is a factor on the customer's busines

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN NASABAH PADA PT BANK RAKYAT INDONESIA DI KALIMANTAN TIMUR-INDONESIA

The aim to be achieved in this research are (1) to identify whether physical form has a positive and significanteffect on customers satisfaction of bank rakyat indonesia (2) to find out wheter reliability has a positive and significanteffect on customers satisfaction of BRI (3) to recognise whether quick response has a positive and significant effect oncustomers satisfaction of BRI (4) to find out whether competence has a positive and significant effect on customerssatisfaction of BRI (5) to recognise whether comunication…etc Tbk samarinda branch. Quantitative method with statisticalinstrument aid of SPSS version 23 is used in this research. The results of this research indicated that R2 wasresearch.The results of this research indicated that R2 was 68,2% and all independent variables had a significant effecton customers satisfaction of BRI. Conclusion both partial and simultancous have effect on customers satisfaction of BRISamarinda Branch

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh return on assets, debt to assets ratio, financial lease, Capital Intentity Ratio dan Company Sizeterhadap penghindaran pajak dengan menggunakan indikator tarif pembayaran pajak efektif. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2017. Alat analisis yang digunakan adalah regresi linier berganda dengan uji t, uji f, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif financial lease dan capital intentity ratio terhadap penghindaran pajak. Hasil lain menunjukkan bahwa terdapat pengaruh positif return on assets, debt to assets ratio dan company size terhadap penghindaran pajak

FAKTOR-UNSUR YANG MEDORONGAN MAHASISWASEHINGGA MEMILIH JURUSAN AKUNTANSI DI POITEKNIK NEGERI SAMARINDA

Riset ini bermaksud oleh mengetahui pengaruh variabel Dorongan   terdapat karir, Dorongan   terdapat status sosial, Dorongan   terdapat pekerjaan, Dorongan   terdapat profesi KAP, Dorongan   terdapat profesi konsultan pajak terdapat minat mahasiswa Sebab memilih Prodi Akuntansi di Polnes. Desain riset yang digunakan padariset ini adalah riset kuantitatif dengan data primer yang didapat  dari datakuesioner yang diukur menggunakan skala likert. Hasil riset menunjukkan bahwa secara simultan berdampak positif yang signifikan terdapat kehendak an mimilih Jurusan Akuntansi Politek Negeri Samarinda, yang secara parsial menunjukkan bahwa variabel Dorongan   terdapat karier, Dorongan   terdapat status sosial, yang Dorongan   terdapat kantor akuntan publik berdampak positif yang signifikan terdapat kehendak an mimilih Jurusan Akuntansi Politek Negeri Samarinda, kecuali variabel Dorongan   terdapat pekerjaanm, yang Dorongan   terdapat konsultan pajak belum berdampak positif yang signifikan ter­dapat kehendak an mimilih Jurusan Akuntansi Politek Negeri Samarinda. Simpulan menunjukkan secara simultan semua variabel Sebab riset berdampak positif yang signifikan terdapat kehendak an mimilih Jurusan Akuntansi Politek Negeri Samarinda, yang secara parsial Dorongan   terdapat karier, Dorongan   terdapat status sosial, yang Dorongan   terdapat kantor akuntan publik berdampak positif yang signifikan terdapat kehendak an mimilih Jurusan Akuntansi Politek Negeri Samarinda

Pengaruh Pelatihan, Pengalaman Kerja dan Motivasi Kerja terhadap Kinerja Karyawan pada PT BPD Kaltimtara Kantor Cabang Utama Kota Samarinda

ABSTRACT : This study aims to determine the relationship between training, work experience, and work motivation on employee performance at PT BPD Kaltimtara Main Branch Office, Samarinda City. This study uses quantitative data in the form of values or scores for the answers given by respondents to the statements in the questionnaire. Data collection techniques in this study used a questionnaire technique, which was measured by a Likert scale. The data analysis methods used were validity test, reliability test, multiple linear regression analysis test, t test, F test, and R2 test, which were tested with the help of Statistical Product And Service Solution (SPSS Ver. 25). The number of research samples is 100. The results showed that training, work experience, and work motivation had a positive and significant effect on employee performance. Simultaneously, training, work experience, and work motivation have a positive and significant effect on employee performance, with a significance value of 0.000 <0.05

IMPLEMENTASI TAX PLANNING SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN (PPh) BADAN PADA PT YATAHARAKU TIJARA ABADI

This research aims to know the implementation of tax planning and calculate how efficient the income tax by using tax planning. The object used in this research is one of the coal companies that exist, namely PT Yataharaku Tijara Abadi using a descriptive quantitative method. The analysis tool used is UU No. 36 year 2008 on income tax and formula that use as comparator. The research results of the implementation of tax planning on PT Yataharaku Tijara Abadi that the company can streamline its income tax burden by holding the cost of Human development, adding food costs, entertainment costs, and salary costs for employees. The purpose of adding this cost can reduce the value of profit so that the tax burden becomes smaller. Keywords: Tax Planning, taxation efficiency, income tax.