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All Journal DEDIKASI JURNAL MAHASISWA EKONOMIA DiE: Jurnal Ilmu Ekonomi dan Manajemen JTP - Jurnal Teknologi Pendidikan
Elfreda Aplonia Lau
Faculty Of Economic Of University 17 Agustus 1945 Samarinda
Economics, Econometrics & Finance Education

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ANALISIS KINERJA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN MALINAU TAHUN 2013 Elfreda A. Lau, Bayu Imam Prakoso L.C.A. Robin Jonathan
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

Kebutuhan air bersih baik di perkotaan maupun di pedesaan semakin meningkat seiring dengan pertumbuhan penduduk dan perkembangan wilayah.PDAM Kabupaten Malinau yang bertugas dan bertanggung jawab atas penyediaan air bersih di Kabupaten Malinau diharapkan mampu memberikan pelayanan secara baik kepada masyarakatnya.Rumusan permasalahan dalam penelitian ini adalah: “Apakah kinerja PDAM Kabupaten Malinau Tahun 2013 telah menunjukkan kinerja yang baik berdasarkan Kepmendagri Nomor 47 Tahun 1999?”.Tujuan dari penelitian ini adalah untuk mengetahui hasil penilaian kinerja pada aspek keuangan, operasional, dan administrasi PDAM Kabupaten Malinau selama tahun 2013 berdasarkan Keputusan Menteri Dalam Negeri (Kepmendagri) Nomor 47 Tahun 1999 serta memberikan saran perbaikan dan penyempurnaan kualitas pelayanan air minum sehingga diharapkan dapat tercapainya PDAM dengan kinerja organisasi yang efektif dan efisien.Dasar teori yang digunakan dalam penelitian ini adalah akuntansi manajemen yaitu adalah suatu kegiatan (proses) yang menghasilkan informasi keuangan bagi manajemen untuk pengambilan keputusan ekonomi dalam melaksanakan fungsi manajemen serta pengukuran kinerja yaitu suatu proses penilaian kemajuan pekerjaan terhadap tujuan dan sasaran yang telah ditentukan sebelumnya, termasuk informasi atas efisiensi penggunaan sumber daya dalam menghasilkan barang dan jasa, kualitas barang dan jasa, hasil kegiatan dibandingkan dengan maksud yang diinginkan, dan efektivitas tindakan dalam mencapai tujuan.Berdasarkan rumusan masalah dan dasar teori tersebut, maka diajukan hipotesis penelitian sebagai berikut: “Kinerja PDAM Kabupaten Malinau tahun 2013 berdasarkan Kepmendagri Nomor 47 tahun 1999 belum menunjukkan kinerja yang baik.”Alat analisis yang digunakan untuk menguji hipotesa adalah dengan menggunakan Kepmendagri Nomor 47 Tahun 1999 tentang Pedoman Kinerja PDAM yang terdiri dari penilaian kinerja pada tiga aspek yaitu aspek keuangan, operasional, dan administrasi yang masing-masing terdiri dari sepuluh indikator.Berdasarkan hasil penilaian akhir kinerja, diperoleh nilai akhir sebesar 54,69 dan PDAM Kabupaten Malinau berada dalam Kategori Cukup, yang artinya cukup memenuhi pada kinerja pelayanan yang diharapkan sehingga dapat disimpulkan bahwa hipotesis ditolak.
PENGEMBALIAN INVESTASI PADA PT PAULA JAYA DI SAMARINDA Elfreda Aplonia Lau 3, Melida Frensiska P, Robin Jonathan2,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The purpose of this study was to determine maximum limit of return heavy equipment in the form of Excavator brand Caterpillar 320D and Dump Truck brand Hino 130HD in PT. Paula Jaya Samarinda. The analysis tools being used was Payback Period, by examining operating cost, investment cost, and depreciation costs heavy equipment Excavator brand Caterpillar 320D and Dump Truck brand Hino 130HD in PT. Paula Jaya Samarinda followed by a search for the value of proceed/Net Cash Flow. Based on the results of a study the return of investment Excavator Caterpillar 320D for 4 years and 3 months and Dump Truck Hino 130HD for 4 years and 5 months, from the results payback period is shorter than the economic life and management estimates about the maximum return on investment during 7 years calculated from the purchase of heavy equipment in 2011.
ANALISIS MODAL KERJA PADA CV. BAGUS JAYA SANGATTA Imam Nazarudin Latif2, Iswanto, Elfreda A Lau2,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

This study aims to find out about the use of working capital in the CV. Bagus Jaya particularly in working capital turnover,this study from 2010 to 2012.Resereach activities will be undertaken ,nameely : literature study, field observations, interviews, documentation, data collection, and analysis.theData collected in thus study include : general description cv. Bagus Jaya ,organizational structure,the consolidated balance sheet and income statment.      Formulation of the problem in this study is whether the working capital on the cv.Bagus Jaya in 2011 and 2012 have been efficient ?The hypothesis study is the use of working capital in the CV.Bagus Jaya have efficient. Basic theory used is finansial management,outlines some of the basic theories, hypotheses and conceptual definition.Analyisis tools and research hypotheses used the working capital turn over includes sales and use of working capital.      Results of the analysis showed that the working capital turn over in 2010 amounted to 11,62 times and in 2011 amounted to 12,65 times ,this is caused due to sales in 2011 decreased by 7% while a much larger working  capital decreased by 14% which resulted in an increase working capital turn over.       For working capital turn over in 2012 decreased by 2,46% times to 10,19% this is caused due to in creased working capital by 47% and sales rose only 19% this result working capital turn over in a fall.    Thus,the hypothesis of this study based on the analysis and discussion of the obtained conclusion that working capital 2010 until the  2012 fluctuated so that this hypothesis is rejected.
PENGARUH PROMOSI TERHADAP KEPUTUSAN PEMBELI PADA ANGKRINGAN MAS JUNS DI KOTA SAMARINDA Elfreda A Lau, Tyas Riris Nurdiansyah, LCA. Robin Jonat
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Angkringan effort in Samarinda growing rapidly angkringan marked with the number of new businesses established. One of them is Angkringan Mas Juns that have good potential for the development of business with consumers more and more. Many of today's consumer, make not all consumers can obtain maximum service. So that business owners plan to rent a place of business bigger with the addition of facilities for services provided can be maximized.The purpose of this study was to determine whether the factor of discounting and promotion of social media affect the sale in Angkringan Mas Juns. Formulation of the problem in this study is whether the promotion activities significantly influence the increase in the sales of the product on Angkringan Mas Juns in Samarinda. 50 respondents participated in the study. Data collection method is by using a questionnaire and analyzed using multiple linear regression analysis.Results of the analysis showed that the granting of discounts and promotional social media influence on sales results in Angkringan Mas Juns well together or partially.
REMUNESASI, PENGAWASAN, KONDISI KERJA, FASILITAS KERJA DAN KEPUASAN KERJA (Pegawai Kecamatan Muara Jawa) Elfreda Aplonia Lau, Ica Ida Wati, Robin Jhonatan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The purpose of this study was to determine the Influence of remuneration, supervision, working conditions, working facilities, job satisfaction and effectiveness To determine the extent of the influence of remuneration, supervision, working conditions, working facilities on job satisfaction.Formulation of the problem is the Are Remuneration significant effect on job satisfaction, Is Monitoring significant effect on job satisfaction, Is Working Conditions have a significant effect on job satisfaction, Is Work Facilities significant effect on job satisfaction, What Remuneration, Supervision, Working Conditions and Working Facilities influence on satisfaction of employees working in the office Muara Jawa.Basic theory used is the human resources or manpower abbreviated SDM is that every human being. SDM consists of physical power and think every human being. Strictly speaking every human ability is determined by fikir power and physical power. Human or human resources becomes a key element in any activities conducted. Reliable equipment and advanced without the active role of HR does not mean anything.In this study, the hypothesis can be stated as follows:H 1. Remuneration significant effect on job satisfaction,H 2. Supervision significant effect on job satisfaction,H 3. Working conditions have a significant effect on job satisfaction,H 4. Facility significant effect on job satisfaction,H5. Remuneration, Supervision, Working Conditions, Job Facility jointly significant effect on job satisfaction.The sampling technique used in this research is purposive sampling. The research instrument in this study using the Continuous scale Rating Scale. As for the data collection technique using a questionnaire.Results of this study to obtain the effect of four jointly basically classified as large or very strong, and based on Fisher test (Test-F) to prove that the effect is significant, because the F counted much larger than F table
APLIKASI PPH FINAL USAHA JASA KONSTRUKSI PADA PT. WIKA REALTY PROYEK PERUMAHAN GRAND TAMANSARI Imam Nazarudin Latif, Normansyah Elfreda Aplonia Lau
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The purpose of this study was to determine and analyze the amount of final income tax rates and taxes on construction services are implemented by PT . Wijaya Karya Realty in Grand Castle Samarinda housing project in 2013. The analysis tool used is the calculation of the final income tax on construction services under Government Regulation No. 40 in 2009 and compare it with the calculation of the company . Based on the results of research conducted found differences in applying the final income tax on construction services that are individual . PT . Wika Realty for housing project Grand Castle PPH 21 Samarinda apply if the contractor who is peorangan do the job on the basis of SP3 ( Job Execution Warrant ) and apply the final income tax when executing construction work on the basis of the SPK ( Work Order )
ANALISIS PENGENDALIAN PERSEDIAN BAHAN BAKU PADA PABRIK ROTI SARTIKA DISAMARINDA Ida Rahmawati, Nani Banuwati, Elfreda A. Lau,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The problem faced in this study is whether the inventory control flour with the calculation of Economic Order Quantity (EOQ) conducted by Bakers Sartika been optimal?The purpose of this research is to know the planning and inventory control of raw materials applied and determine the level of efficiency before and after using Economic Order Quantity (EOQ) and Reorder Point (ROP).Basic Operational Management theories used to focus on the EOQ. Research hypothesis, Inventory Control Flour on Bread Company Sartika been optimal.The analysis tool used is the Economic Order Quantity (EOQ). The analysis showed that the EOQ and ROP suitable to be applied to the Bread Factory Sartika because the calculation of EOQ and ROP is more efficient than the calculation according to the company.Based on the analysis and discussion stated that the Inventory Control flour at Bakers Sartika been optimal. The company supports the hypothesis
PENYAJIAN AKTIVA TETAP PADA LAPORAN KEUANGAN PT. YAMAHA SERBA MULIA AUTO CABANG LOA JANAN Imam Nazarudin Latif, Asmawati, Elfreda Aplonia Lau,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

This study aims to determine whether the measurement, presentation and reporting of fixed assets PT. Yamaha Serba Mulia Auto Loa Branch Janan was appropriate or not is accordance with SFAS No.17.Basic theory used : the effect on the financial accounting, measurement, presentation and reporting of fixed assets. Hipotesis research aims the measurement, presentation and reporting of fixed assets PT. Yamaha Serba Muia Auto Loa Branch Janan not in accordance with SFASNo. 17.Data collection is done by using field research and liberary. Data used in the financial statement PT. Yamaha Serba Mulia Auto Loa Branch Janan. consisting of balance sheet, incame statement and list of fixed assets during the fourth financial year (period 2010-2013).The analysis tool is the depreciation using the staright-line method followed by measurement, presentation and reporting of fixed assets.Based on the analysis and discussion that has been conducted acquired company’s incame statement at the end of 2013 a profit of Rp. 986.951.442,00, after correction and recalculation based financial accounting standards obtained at the company’s incame statement for the year 2013 by Rp. 1.076.378.281,00 of the calculation there is a difference of Rp. 89.428.839,00. Wheareas according to the company’s depreciation costs Rp. 92.272.479,33 and depreciation charges under SFAS No. 17 Rp. 122.082.092,33 means the difference in cost of Rp. 29.809.613,00. Thus after adjusting statement of financial accounting standards no. 17, then the need for a journal adjusment required as a correction in the valuation remains fixed assets 2013  so natural to at present.
EFEKTIVITAS ANGGARAN KEUANGAN TAHUN 2010 s.d 2012 PADA KANTOR CAMAT TENGGARONG SEBERANG KABUPATEN KUTAI KARTANEGARA Mardiana, Ida Iriyanti, Elfreda A Lau,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Budgeting in government agencies necessary for the implementation of the basic tasks and functions that are entailed by the Office of Government can be done well, so that the function of public service to the people who need the service can be guaranteed well. Budget to support the implementation of activities office if effectively organized and planned course will provide the maximum benefit. Performance Based Budgeting means linking each funding as outlined in activities with expected outputs and outcomes, including effectiveness in achieving the results of the output. Outputs and results are set forth in the performance targets for each unit of word. Effectiveness is a measure of the results of a task or goal attainment. Effectiveness means meeting performance targets set. Head Office Tenggarong Seberang Kutai regency as one course required government agencies to devise and use the budget effectively obtained. Effectiveness in this case is the achievement of performance targets previously set as a benchmark the implementation of public service functions to the public performing well.Formulation of the problem of this research is "Do Budget Financial Year 2010 till 2012 at Head Office Tenggarong Seberang Kutai regency had been carried out effectively."The hypothesis of this study is the "is assumed that the financial budget of 2010 till 2012 at the Head Office Tenggarong Seberang Kutai regency has not been implemented effectively. "The results of the analysis and the study showed that the realization of the budget reached 58.67 % in 2010, 64.47 % in 2011, and 76.19 % in 2012. Based on the above description of financial budgeting in 2010 till 2012 at Head Office Tenggarong Seberang districts in Kutai has not been effectively implemented through performance -based budgeting means that the hypothesis is accepted.
LAYANAN INTERNET SPEEDY PT TELKOM MUARA JAWA DAN KEPUASAN KONSUMEN Elfreda Aplonia Lau, Mardiah Apriliani Tanjung Sari, LCA. Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

This study aims to determine the level of customer satisfaction based Internet service Speedy and where the dominant variable effect between service quality and service orientation towards customer satisfaction PT. Telkom Muara Jawa. Problem formulation in this research are as follows: a) Is Speedy internet service PT.Telkom Muara Jawa which includes quality of service and service orientation affects customer satisfaction? b) where the dominant variable between quality to satisfaction at the speedy internet service PT.Telkom Muara Jawa.Population in this research is that consumers spedy PT.Telkom Muara Jawa totaling 170 pelanggan.Sampel used in this study were 99 customers who use the internet service speedy PT Telkom Branch Muara Jawa. Sample determination Solvin formula used by Umar (2008: 127) with the formula n = N / 1 + N. e2. Basic theory Marketing Management include: Understanding Marketing, Understanding Services, Marketing Services, Quality of Service, Service Orientation, Customer Satisfaction and Factors Determining the Level of Satisfaction. The analysis tool uses multiple regression analysis is regression equation that measures the relationship between the variables of service quality and service orientation towards customer satisfaction.Based on the analysis of statistical data, indicators in this study are valid and variables are realibel. In the classic assumption test, regression model to meet the assumptions of normality, free multicoloniarity, no autocorrelation and did not happen heteroskedastisitas.Hasil regression equation can be explained that the constant coefficient (a) is positive at 6.475, meaning that if the value of X1 and X2 is equal to zero, then consumer satisfaction is equal to 6.475. The independent variables namely the quality of service and service orientation positive effect on customer satisfaction, meaning that if the independent variables rise, then the dependent variable also increased, and if the independent variables down, then the dependent variable was also down. Of the two variables that affect customer satisfaction on PT Telkom Speedy Internet service branch Muara Jawa, the most dominant variable is a variable orientation based on the results of the t test. Service orientation variable has a value of t count most large compared with the variable quality of service with a significant level of the smallest. Thus Hypothesis which states that the service orientation of the dominant variable effect on customer satisfaction proven and accepted.
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