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DHINA MUSTIKA
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Economics, Econometrics & Finance

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PENGARUH REPUTASI UNDERWRITER, UKURAN PERUSAHAAN, PROFITABILITAS PERUSAHAAN, DAN FINANCIAL LEVERAGE TERHADAP TINGKAT UNDERPRICING SAHAM PADA PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA PERIODE 2011-2014 RIZKA RAMADHANI; ISKANDAR -; DHINA MUSTIKA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.450

Abstract

This research aim to analyze of Underwriter Reputation, Firm Size, Profitability, and Financial Leverage on Underpricing by using an approach multiple linear regression model. Sampling method that used is proposive sampling and the result are 79 companies as sample.The data used are secondary data, namely the financial statements and prospectus statements of companies listed on the Indonesia Stock Exchange in 2011-2014. Simultaneous testing concluded that all the independent variables affect the dependent variable at 14 percent. Partial  testing  indicates that underwriter reputation have an significant influence on underpricing. The firm size, profitability, and financial leverage do not have significant influence to underpricing.Keywords: Underpricing, underwriter reputation, firm size, profitability, and  financial leverage.
Analisis perlakuan akuntansi piutang dagang Henny Faradilla; Iskandar Iskandar; Dhina Mustika
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 2 (2018): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i2.2211

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan melihat apakah aplikasi akuntansi piutang dagang PT Chi Chi Jaya di Samarinda telah sesuai dengan Standar Akuntansi Keuangan yang berlaku. Penelitian ini difokuskan pada pencatatan, penilaian, dan penyajian piutang oleh PT Chi Chi Jaya Samarinda. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Berdasarkan hasil penelitian ini, PT Chi Chi Jaya Samarinda tidak membuat catatan atau penilaian terkait perkiraan tak tertagihnya akun atau yang biasa disebut dengan penyisihan piutang ragu-ragu. Akibatnya, jumlah piutang yang disajikan di neraca pada tanggal 31 Desember 2015 dilebih-lebihkan. Piutang yang tidak tertagih menyebabkan tidak adanya beban piutang tak tertagih dalam laporan laba rugi PT Chi Chi Jaya Samarinda pada tahun 2015, jumlah biaya operasional yang harus disajikan lebih kecil. Jumlah biaya operasional terlalu rendah, sehingga jumlah laba bersih yang disajikan dalam laporan laba rugi 2015 berlebihan. Sebagai hasil dari penelitian ini, dapat disimpulkan bahwa perlakuan akuntansi piutang pada PT Chi Chi Jaya Samarinda belum sesuai dengan SAK ETAP
ANALSIS PERHITUNGAN HARGA POKOK PROYEK PERBAIKAN JALAN PADA PT HARLIS TATA TAHTA MUHAMMAD ADHITYA FARYANSA; SITI MASYITHOH; DHINA MUSTIKA
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.515

Abstract

The purposes of this reseach is to know th basic cost of according to company and for to compare basic cost of project from accounting theory with company.     The basic theory that used by cost accounting and project management is using the tool of basic cost of project analysis. Based on result of analysis and discussion, therefore the conculsions from the research is The basic cost of project according to accounting theory is Rp.12.807.087.136 that consist Rp.11.900.790.594 for raw material cost, Rp. 503.578.423 for direct labor cost, and Rp. 402.718.119 for overhead cost. The basic cost of project according to company is Rp. 12.887.496.368, that consist Rp. 11.900.790.594 for raw material cost, Rp. 666.500.447 for labor cost, and Rp. 320.205.327 cost of equipment. Based on the result of calculate above, in fact, the difference basic cost of project between company and the theory is Rp. 80.409.232. It because there are many items cost that must not included into basic cost of project but it has included by yhe company. Thus, the research that the calculate of basic cost of project from Company is greater than the theory accpeted.       Keywords: Cost accounting, Project management, The cost of the project
Co-Authors Henny Faradilla Iskandar - Iskandar Iskandar MUHAMMAD ADHITYA FARYANSA Rizka Ramadhani Siti Masyithoh