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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi dan Manajemen Indonesia Priviet Social Sciences Journal Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO
Ningsih, Kartina Eka
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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 Studi Kelayakan Bisnis Pada Usaha Ulap Doyo Pokant Takaq Di Tenggarong Dilihat Dari Aspek Finansial Butar, Rutmaida Butar; 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 22 No 2 (2022)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v22i2.1134

Abstract

The purpose of this study was to identify and analyze the feasibility study of Doyo Pokant Takaq's Ulap Business in Tenggarong in terms of financial analysis. The analytical tools used are net present value (NPV), internal rate of return (IRR), net benefit cost ratio (BCR), and payback period. Results Based on the business feasibility analysis, the net present value (NPV) of the Doyo Pokant Takaq Tenggarong Ulap Business was Rp. 526,828,701. The net present value (NPV) was analyzed by the cash flow method for eight years with a DF of 14% so that each year a different cash value was obtained. In the eighth year, the final Net Present Value (NPV) is positive > 0, and this value is still greater than the investment value that has been invested by the owner of the Doyo Pokant Takaq Ulap Business in Tenggarong of Rp. 450,000,000. Because the NPV value is greater than zero, the Do Pokant Takaq Ulap business is still feasible to maintain. The value of the benefit-cost ratio (BCR) is 1.249. The BCR value means that the value of the benefits obtained in the Doyo Pokant Takaq Ulap business in Tenggarong is 1,249 times the value of the costs incurred at an interest rate of 14%. The value of the internal rate of return (IRR) is 33.40%. Because this value is greater than 14%, it can be said that the Doyo Pokant Takaq Ulap business in Tenggarong is feasible. From the results of the analysis of the investment that has been made by Doyo Pokant Takaq's Ulap Business in Tenggarong, it turns out that it can be returned in only 6 years and 10 months. The payback period achieved is only 68% of the 5 years estimated by the business owner to be able to return the existing capital.
Pengaruh Persepsi Kemudahan Penggunaan Dan Persepsi Kegunaan Terhadap Niat Untuk Menggunakan Dan Penggunaan Aktual Teknologi Pembayaran Digital QRIS Erwinsyah, Erwinsyah; Ningsih, Kartina Eka; S, Syahruddin; Anjelita, Kamila
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 23 No 1 (2023)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v23i1.1337

Abstract

The purpose of this study was to test and analyze the technology acceptance model which consists of the variables perceived ease of use, perceived benefits, intention to use and actual use of QRIS digital payment technology. The population in this study were students of the Faculty of Economics and Business, University of Kutai Kartanegara who used QRIS. The research sample is 60 students who use QRIS digital payment technology. Sampling used purposive sampling technique and data analysis tool used Structural Equation Modeling (SEM) using SmartPLS 4 software version 4.8.9. Based on the results of research where Perceived Ease of Use has a positive and significant effect on Intention to Use with t-statistics > t-table (2.049 > 1.96) so that the first hypothesis is accepted and proven true. Perceived usefulness has a positive and significant effect on intention to use with t-statistics > t-table (3.861 > 1.96) so that the second hypothesis is accepted and proven true. Intention to use has a positive and significant effect on actual use with t-statistics > t-table (5.514 > 1.96) so that the third hypothesis is accepted and proven true.
Pengaruh Daya Tarik Wisata, Citra Destinasi Dan Electronic Word Of Mouth (E-Wom) Terhadap Minat Kunjungan Ulang (Studi Pada Museum Mulawarman) Armianti, Cindi; 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 24 No 1 (2024)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v24i1.1533

Abstract

This research aims to analyze the influence of tourist attractions, destination image and electronic word of mouth (E-WOM) on Revisit Intention (Study at the Mulawarman Museum). The population in this study were visitors to the Mulawarman Museum in Tenggarong. The research sample was 97 visitors to the Mulawarman Museum. Sampling used the Simple Random Sampling technique and the data analysis tool used Multiple Linear Regression using SPSS Version 26 software. Based on the research results, it shows that (1) Tourist Attraction, Destination Image and Electronic Word of Mouth simultaneously have a significant effect on Revisit Intention. (2) Tourist Attraction does not have a positive and significant effect on Revisit Intention. (3) Destination image has a positive and significant effect on Revisit Intention. (4) Electronic Word of Mouth has a positive and significant effect on Revisit Intention. (5) Destination image has a dominant influence on Revisit Intention.
Pengaruh perceived organizational support dan organizational-based self esteem terhadap word engagement Aini, Oki Nurul; Johansyah, Johansyah; Ningsih, Kartina Eka
KINERJA Vol 20 No 4 (2023): November
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i4.14136

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Perceived Organizational Support dan Organizational-Based Self Esteem terhadap Word Engagement pada Bank Negara Indonesia Cabang Tenggarong. Populasi dalam penelitian ini adalah karyawan Bank Negara Indonesia Cabang Tenggarong dan sampel penelitian yang digunakan yaitu 25 orang karyawan Bank Negara Indonesia Cabang Tenggarong. Pengambilan sampel menggunakan teknik sensus dan alat analisis data menggunakan analisis regresi linear berganda dengan menggunakan software SPSS. Hasil penelitian menunjukan bahwa (1) Perceived Organizational Support dan Organizational-Based Self Esteem berpengaruh positif dan signifikan terhadap Word Engagement (2) Perceived Organizational Support berpengaruh positif dan signifikan terhadap Word Engagement (3) Organizational-Based Self Esteem berpengaruh positif dan signifikan terhadap Word Engagement.
A critique of legal positivism in law enforcement against narcotics abusers in Indonesia Alfarisi, Salman; Ningsih, Kartina Eka; Khaliq, Abdullah
Priviet Social Sciences Journal Vol. 6 No. 5 (2026): May 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i5.1152

Abstract

Law enforcement against narcotics abusers in Indonesia is predominantly characterized by a punitive approach, resulting in prison overcrowding, despite the normative legal framework adopting a double-track system. This practice is deeply rooted in the rigid paradigm of legal positivism adhered to by law enforcement officials. This study aims to (1) analyze Hans Kelsen's legal positivism within the practice of narcotics law enforcement, and (2) critique the application of this positivism in achieving substantive justice. This research employs a normative (doctrinal) legal method, utilizing a case approach (Samarinda District Court Decision No. 1045/Pid.Sus/2019/PN Smr) and a statutory approach. The findings reveal two key points. First, the practice of law enforcement officials strictly reflects Hans Kelsen's Pure Theory of Law, focusing solely on das Sollen (fulfillment of statutory elements) while disregarding das Sein (the sociological fact that the suspect is an abuser). Second, the decision analysis exposes a paradox: while the judge's considerations were non-positivistic (acknowledging the need for rehabilitation), the final verdict remained positivistic (imposing imprisonment) due to the failure to conduct an integrated assessment at the investigation stage. It is concluded that rigid legal positivism fails to achieve substantive justice and utility, prioritizing only procedural legal certainty.
Co-Authors Adawiyah, Raudatul Aini, Oki Nurul Anggar Sari, Nilam Anjelita, Kamila Armianti, Cindi Butar, Rutmaida Butar Chatarina Umbul Wahyuni Dinnur, Firman Isra Erwinsyah Erwinsyah Handayani, Pinto Rukmi Hartini, Maulina Heru Suprapto Johansyah johansyah johansyah Khaliq, Abdullah Nur Annisa Nur, Devi Putri Aprilia Palinggi, Yonathan Raden Mohamad Herdian Bhakti S, Syahruddin Sabran Salman Alfarisi