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Analisis Penerimaan Pajak Pengambilan Bahan Galian Golongan C Sebelum Dan Sesudah Otonomi Daerah Sebagai Sumber Pad Pemerintah Kabupaten Kutai Kartanegara Palinggi, Yonathan
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 1 No 6 (2006)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v1i6.147

Abstract

Dalam pelaksanaan otonomi daerah yang lebih luas dan diterima sejak tanggal 1 Januari 2001  perlu disikapi dengan cepat oleh pemerintah daerah dan masyarakat Kabupaten Kutai Kartanegara. Kewenangan yang lebih luas dalam desentralisasi penyelenggaraan pemerintah daerah menyangkut aspek-aspek administrasi, kelembagaan dan pengelolaan sumber-sumber keuangan harus segera direalisasikan, termasuk pengelolaan sumber penerimaan dan pengeluaran keuangan daerah. Sumber-sumber pendapatan potensi yang dimiliki daerah akan menentukan tingkat kemampuan keuangannya. Salah satu jenis pajak setelah pelaksanaan otonomi daerah adalah Pajak pengambilan bahan galian golongan C, yang pada akhirnya menjadi sumber pemasukan PAD bagi daerah Kabupaten Kutai Kartanegara khususnya. Kata Kunci     : PAD dan Pajak
Pengaruh Pembagian Kerja Terhadap Efektivitas Kerja Karyawanbagian Operasional Pada PT.Rinjani Kartanegara Di Desa Bakungan Palinggi, Yonathan
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 15 No 1 (2015)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v15i1.388

Abstract

PT. Rinjani mammal is one of the companies in Kutai regency engaged in coal company with Manager Mr Bhondan Soeryo as for the study was conducted on the operational part of the PT. Rinjani mammal which is located Jln. Dayaku gate Village Subdistrict Bakungan Loa Janan RT. 10. The number of existing employees in the Operations Section at PT. Rinjani Kartanegara Loa Village Hyacinths Loa Janan subdistrict totaled 179 employees and operates in the village Bakungan Kukar. The purpose of this study was to determine the amount of variable division of labor Against Employee Effectiveness of Operations at PT. Rinjani Kartanegara In the village Bakungan and to answer the truth of the hypothesis that has been proposed investigators. The analytical tool used in this research is simple regression method with SPSS 21.0 For Windows, with a population of 179 respondents an. From the research results can be concluded that it is indeed a significant difference between the variable division of labor on the operational part of the effectiveness of employees at PT. Rinjani Kartanegara Regency. Thus the hypothesis proposed in this study is: "That the Working Pembagtian variables significantly influence the Employee Effectiveness of Operations at PT. Rinjani Kartanegara In the village Bakungan District of Loa Janan "acceptable because they proved to be true. Keywords:Distribution,Effectiveness
Pengaruh Physical Evidence dan Gaya Hidup Terhadap Loyalitas Pelanggan Pada Chanel Distro Di Tenggarong Sadiyah, Halimatus; Palinggi, Yonathan; Adawiyah, Raudatul
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 1 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v18i1.500

Abstract

Abstract :The aim of this research is to know whether Pshycal Evidance and Life Style Influence Simultaneously on Customer Loyalty In Chanel Distro In Tenggarong, to know whether Pshycal Evidance And Lifestyle Affects Partially To Customer Loyalty In Chanel Distro In Tenggarong and to know from both variables, which is the most dominant influence Customer Loyalty In Chanel Distro In Tenggarong. In the data analysis, in accordance with the object of research to determine the magnitude of the influence of Pshycal Evidance And Lifestyle to customer loyalty is with the model of multiple regression analysis with the help of SPSS For Window 20.0. Result of calculation of test of F (simultaneous correlation / together), obtained F count bigger than F table (Fhitung 25,227> Ftabel 3,13), so it can be said physical evidence variable and lifestyle simultaneously (able to show its effect on customer loyalty. Then the first hypothesis that "the variable of physical evidence and lifestyle have influence simultaneously to customer loyalty at Chanel Distro In Tenggarong" accepted and proven correctness. From both result of partial correlation test seen physical physics variable value which is bigger than its influence of lifestyle variable, so variable physical evidences is the most dominant variable influence to customer loyalty. From the description, it can be concluded that the third hypothesis in this study "That the physical evidence variable has a dominant influence on customer loyalty in Chanel Distro In Tenggarong" received and proven true. Keywords: Physical Evidence, Lifestyle, Loyalty
Analisis Kontribusi Keuntungan Atas Produk- Produk Pada CV. Salim Tailor Di Tenggarong (Penerapan Linear Programming Metode Simplek) Sari, Lisa Novita; Palinggi, Yonathan; Adawiyah, Raudatul
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 2 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v18i2.524

Abstract

The main objective of this study was to find out whether the production amount of CV. Salim Tailor In Tenggarong has been at the optimum point to generate maximum profit contribution and to know which type of products that generate maximum profit contribution from various products produced by CV Salim Tailor in Tenggarong.The research result is indicated that business well get maximal profit from product Pants (X1) with respective optimal production quantities are rounded to 24,4253 unit it’s mean that 24 unit plus 1 unit product on process productions 42,53% and also product PDL (X5) with respective optimal production quantities are rounded to 13,472% unit it’s mean that 13 unit plus 1 unit product on process productions 4,72%  with the maximum profit Rp. 29.188.950 for 1 month.For the time of measurement and cutting or process 1 (S1) still leave time during 5,0833 minute, this is indicated that the company have a lost time on the process 1 for more or less 0,08 hours for 1 month. Keywords: Profit Contributions (Application of Linear Programming Simplex Method)
Analisis Faktor-Faktor Yang Mempengaruhi Semangat Kerja Karyawan Pada PT. Arkananta Apta Pratista Kabupaten Penajam Paser Utara Sunaryo, Octaningrum; Palinggi, Yonathan; Akbar, Ali
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 1 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v19i1.597

Abstract

Abstract:The purpose of this study is to know 1). the influence of discipline, cooperation and responsibility on employee morale at PT. Arkananta Apta Pratista in Penajam Paser Utara. 2). The dominant variable influences the employee morale at PT. Arkananta Apta Pratista in Penajam Paser Utara.The reality of the problems that researchers see and observe through research activities on employees of PT. Arkananta Apta Pratista in Penajam Paser Utara is the level of employee morale is still not optimal. Especially that can be seen from the factors that are caused by discipline, cooperation and responsibility. So that problems arise at PT. Arkananta Apta Pratista at this time, where the employees began to idle in their work, it was also seen that the employees who worked during the hours of the internet played on their cellphones even though there were still unfinished jobs at their desks.The population in this study was taken from employees of PT. Arkananta Apta Pratista as many as 163 employees and the study sample was 49 people using the purposive sampling method. The analytical tool used is multiple linear regression analysis using the test hypothesis F and t.The results of the calculation of the F test (simultaneous / joint correlation), obtained F count is 49.725, while the value of the F table obtained a value of 2.81 this means that (F count 49.725> Ftable 2.81), so that it can be said to be disciplinary variables, Collaboration and responsibility together (simultaneous) are able to show its influence on the morale of the employees of PT. Arkananta Apta Pratista. Then the first hypothesis is accepted because it is proven to be true.The number R is 0.876 this is that the correlation or relationship between discipline, cooperation and responsibility with employee morale is very strong relationship. The three independent variables were able to explain changes in morale by 75.3% while the remaining 24.7% was influenced by other variables not included in this study such as leadership, career development and so on.From the three results of the partial correlation test above the value of the responsibility variable is the highest compared to the other variables, so that the variable responsibility is the most dominant variable influencing the morale of the employees of PT. Arkananta Apta Pratista in Penajam Paser Utara then followed by variables of cooperation and discipline. From the description, it can be concluded that the second hypothesis in this study was rejected because it was not proven true.Keywords: Discipline, Cooperation, Responsibility, Work Spirit
Analisis Perputaran Kas, Piutang Dan Persediaan Pada Usaha Berlian Pak Suhaimi Di Tenggarong Ulfah, Siti; Palinggi, Yonathan; Erwinsyah, Erwinsyah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v19i2.689

Abstract

Abstract:The purpose of this study was to determine and assess the level of cash turnover, accounts receivable and inventories in Pak Suhaimi's diamond business in Tenggarong for the period of 2016 - 2018.The average cash generated by Pak Suhaimi's Diamond Business in Tenggarong in 2016 was Rp. 23,777,050, in 2017 is Rp. 28,400,000 increased by Rp. 4,622,950 (19.4%) and average cash in 2018 amounting to Rp. 26,000,000 or decreased by Rp. 2,400,000 (8.4%). Cash turnover generated in 2016 amounted to 7.62, in 2017 decreased by 7.28 times and cash turnover in 2018 amounted to 6.63 times or decreased by 0.65 times. The cash turnover period generated in 2016 for 47 days, in 2017 is 49 days and the cash turnover period in 2018 is 54 days or 5 days longer.The average receivables generated at the Pak Suhaimi Diamond Business in Tenggarong in 2016 amounted to Rp. 23,830,000, in 2017 Rp. 36,805,000 or an increase of Rp. 12,975,000 (54.4%) and the average receivables in 2018 were Rp. 34,125,000 or decreased by Rp. 2,680,000 (7.2%) Receivables turnover generated in 2016 amounted to 7.60, in 2017 amounted to 5.61 times and accounts receivable turnover in 2018 was down by 5.05 times or decreased by 0.56 times. Receivables turnover period generated in 2016 for 47 days, in 2017 amounted to 64 days and receivables turnover in 2017 amounted to 71 days or 7 days later.The average inventory produced by Pak Suhaimi's Diamond Business in Tenggarong in 2016 was Rp. 26,000,000, in 2017 in the amount of Rp. 21,550,000 or down Rp. 4,450,000 (17.1%) and the average inventory in 2018 of Rp. 24,850,000 or increase to Rp. 3,300,000 (15.3%). Inventory turnover generated in 2016 amounted to 6.97, in 2017 amounted to 9.59 times and inventory turnover in 2018 amounted to 6.94 times or decreased by 2.65 times. Inventory turnover period generated in 2016 for 52 days, in 2017 amounted to 38 days and inventory turnover period in 2018 amounted to 52 days or no later than 14 daysBased on the analysis and discussion above, we can see that cash turnover, accounts receivable turnover and inventory turnover of Pak Suhaimi Diamond Business in Tenggarong in 2018 decreased when compared with the previous year 2017 and 2016. So that the proposed hypothesis was accepted because it was proven correctKeywords: Cash Turnover, Receivables, Inventory
Analisis Kinerja Keuangan Berdasarkan Return On Investment Dengan Metode Du Pont Pada Koperasi Tirta Mahakam Cabang Tenggarong Annisa, Nur; Palinggi, Yonathan; Ningsih, Kartina Eka
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 20 No 1 (2020)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v20i1.760

Abstract

Analisis keuangan dengan menggunakan Du Pont System sebagai dasar dalam menilai kinerja keuangan pada Koperasi Tirta Mahakam Cabang Tenggarong, Du Pont System merupakan alat ukur kinerja keuangan yang menyeluruh, karena mampu secara langsung menguraikan dua laporan pokok dari laporan keuangan Neraca dan Laba Rugi. Dengan analisisi Du Pont System ini dapat menjelaskan bagaimana kinerja keuangan perusahaan dan mengetahui faktor-faktor yang menyebabkan terjadinya peningkatan dan penurunan kinerja perusahaan. Oleh karena itu peneliti ingin meneliti bagaimana kinerja keuangan Koperasi Tirta Mahakam Cabang Tenggarong dan faktor-faktor yang menyebabkan kecenderungan penurunan Return On Investment (ROI), dan Net Profit Margin (NPM), dan Total Asset TurnOver (TATO). Tehnik pengumpulan data dilakukan dengan cara observasi dan dokumentasi. Hasil penelitian adalah menunjukankan kinerja keuanagn Koperasi Tirta Mahakam Cabang Tenggarong yang dihitung dengan menggunakan analisis Du Pont System belum cukup baik, karena nilai ROI yang mengalami penurunan pada tahun 2017 dibandingkan tahun 2016. Hal ini disebabkan karena penurunan nilai Laba Bersih.
Analisis Forecasting Volume Penjualan Produk Indihome PT. Telkom Cabang Tenggarong Reynaldo, Charazevo; Palinggi, Yonathan
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 20 No 2 (2020)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v20i2.794

Abstract

The aim of this research is to find out forecasting sales of indihome products, PT. Telkom Tenggarong Branch. The results of the study using the single moving average method of indihome product sales, namely in January sales were 326 units, February as many as 320 unit, March to May as many as 319 units, June and July increased to 320 units, August and September 319 units. Whereas when using the linear trend method sales tend to increase every month. In January, sales of 337 units, in June 370 units, in July as many as 377 units, in August 383 units and months September 390 units. The results showed that the single moving average method with an error rate will be smaller every forecasting done. The results obtained by the single moving average method, indihome product sales volume occurs sales fluctuations. While the linear trend of error rate tend to be constant with the results of the sales volume of indihome products having a positive trend. Keywords : Forecasting, Sales Volume, Single Moving Average
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Sambungan Air Minum Pada PDAM Tenggarong Seberang Palinggi, Yonathan; Asmara Ningrum, Novi Widya
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 21 No 1 (2021)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v21i1.887

Abstract

Abstract The purpose of this study was to analyze the effect of income variables, number of family members and the needs of influencing the demand for drinking water connections at the Tenggarong Seberang Branch Office of PDAM. This study used a research sample of 90 people with a probability sampling method. The analysis tool uses multiple regression analysis. The results showed that from the F test, it was found that F count 96.447> F table 2.47 so that it can be said that the variables of income, number of family members and needs together are able to show a significant effect on the demand for drinking water connections at the Tenggarong Seberang Branch Office of PDAM. Partially, the income variable, family member variable, need variable have a positive influence on the demand for drinking water connections. The variable of need has the most dominant influence on the demand for water connection, which is 0.617 or 61.7%, followed by the income variable of 0.588 or 58.8%, and the variable of the number of family members is 0.483 or 48.3%. Keywords : Customer Income, Number of Family Members, Needs, Connection Request
Analisis Penerapan Metode First In First Out ( Fifo ) Dan Average Untuk Penilaian Persediaan Kertas HVS Pada Muara Kaman Copy & Print Center Di Tenggarong Widyasari, Nurtia; Palinggi, Yonathan; Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 21 No 2 (2021)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v21i2.963

Abstract

Abstract: The purpose of this study was to compare the valuation of HVS paper inventories with the First In First Out (FIFO) method and the Average method in the Muara Kaman photocopy business in Tenggarong. The analytical tool used is descriptive analysis. The method of descriptive analysis is to describe the nature of something that has been going on at the time the research is being conducted and examines the causes of certain symptoms. Furthermore, this analysis uses the FIFO and Average methods in inventory valuation. The results of calculations using the average method produce cost of goods sold which is greater than the First In First Out (FIFO) method. On the other hand, the calculation using the First In First Out (FIFO) method will result in a higher ending inventory value than the average method. So if you want to report the value of current assets (especially inventory) is greater then you can use the FIFO method. Keywords: Inventory Valuation, FIFO, Average