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All Journal DEDIKASI JURNAL MAHASISWA EKONOMIA JPM17: Jurnal Pengabdian Masyarakat Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Jurnal Manajemen Pendidikan IJEBD (International Journal Of Entrepreneurship And Business Development) RJABM (Research Journal of Accounting and Business Management) JURNAL AKUNIDA JASF (Journal of Accounting and Strategic Finance) BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Journal La Bisecoman Buletin Poltanesa EKONOMIKA45 Jurnal Riset Inossa : Media Hasil Riset Pemerintahan, Ekonomi dan Sumber Daya Alam Annals of Human Resource Management Research Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Public Representative and Society Provision Journal Research of Social Science, Economics, and Management International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Jurnal Abdimas Lamin Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Indonesian Journal of Innovation Science and Knowledge Journal of Nonformal Education Academia Open
Titin Ruliana
Universitas 17 Agustus 1945 Samarinda
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PERUSAHAAN DAERAH AIR MINUM TIRTA TUAH BENUA KUTAI TIMUR CABANG SANGATTA UTARA Adi Suroso, Herry Mulyana, Titin Ruliana,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The purpose of this study is : To determine the quality of service to customer satisfaction on PDAM Tirta Tuah Continent East Kutai Sengata Branch . Based on the research results obtained include several variables X1 Tangible , Reliability X2 , X3 Resvonsiveness , Assurance X4 , X5 Emphathy . Measuring the level of customer satisfaction with service Qualityyang models developed by Parasuraman , Zeithaml , and Berry , 1990 consists of five dimensions: Tangible , Reability , Responsiveness , Assurance , and Empathy.Sedangkan to know how much the relationship between the independent variable review of customer satisfaction taps , performed by finding the regression equation .       The results measure the level of customer satisfaction with the method of Service Quality , in general shows are not satisfied ( 50.20 % ) . Where Responsiveness aspect gives the most impact on customer satisfaction levels compared with other variables taps of 0.708 . Thus the hypothesis states that the variable quality of the Tangible , Reability , Responsiveness , Assurance , and Empathy shows results not satisfied ( 50.20 % ) , based on the analysis of SPSS aspects Resvonsiveness the greatest impact on customer satisfaction
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PT.BERAU COAL ENERGY TBK TAHUN 2009-2013 ADI SUROSO, DWI SUSANTI. TITIN RULIANA.
EKONOMIA Vol 5, No 1 (2016)
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In research background,entered the era of the global market, competition in the business world increasingly stringent, which requires every company to always develop the corporate strategies in order to survive or even thrive. One way to develop it is the merger of several companies. However in reality not a business combination produces good results for the company.The research objective is to identify and analyze differences in financial performance before and after the PT. Berau Coal Energy Tbk. Basic theory used in this research is financial management.The basic theory used is the financial management to determine the financial condition of a company seen from the financial statements presented by a company on a periodic basis. With the tools of financial ratio analysis of liquidity ratios, solvability ratios and profitability ratios. Based on the analysis and discussion of the conclusions of a study using the liquidity ratio: hypothesis is accepted,            because it is based on the current ratio calculation results showed that after the acquisition in the year 2011-2013 decline. Based on the analysis and discussion of the conclusions of a study using the solvability ratios: hypothesis rejected, because it is based on the calculation on the debt to asset ratio showed that after the acquisition in 2011-2013 there was an increase. Based on the analysis and discussion of the conclusions of a study using the profitability ratios: the hypothesis is accepted, because it is based on calculations on return on equity showed that after the acquisition of 2011-2013 decline.
LIKUIDITAS KOPERASI PKK BUNGA ROSELA DI MUARA LAWA KABUPATEN KUTAI BARAT Titin Ruliana, Desirita Vidiantuti, Elfreda Aplonia Lau.
EKONOMIA Vol 5, No 1 (2016)
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Abstract

PKK Bunga Rosella Cooperation has capital from members' savings, the ministry grants and capital of the Government of Kutai Barat. The capital will be used as funds lent to the cooperative members. Voluntary savings can be withdrawn at any time so that the cooperative naturally have funds in anticipation of the withdrawal of these deposits.Formulation of the problem whether the PKK Bunga Rosella Cooperation has the ability to restore the voluntary savings of its members based on the cash ratio. This study aims to determine the liquidity ratio which is owned by the PKK Bunga Rosella Cooperation  and focused on the financial condition based on the balance in 2010, 2011, 2012 and 2013.Use basic theory of management accounting. Management accounting is used as a basis for taking a decision, using the tools of financial ratio analysis liquidity ratios particularly with the cash ratio method. By using the liquidity ratio analysis can be known ability of cooperatives where members want to attract voluntary savings. The reasearch hypothesis is PKK Bunga Rosella Cooperation has the ability to restore the voluntary savings of its members based on the cash ratio.Based on the analysis and discussion of the conclusions of this study as follows: The ratio of cash in 2010 amounted to 579.08%, in 2011 amounted to 266.72%, in 2012 amounted to 187.07% and in 2013 amounted to 147.74%. When compared with a hypothesis test indicate that the PKK Bunga Rosella Cooperation has the ability to restore the voluntary savings of its members based on the cash ratio, so the hypothesis can be accepted
PENGENDALIAN BIAYA PEMELIHARAAN MESIN PADA PT. FASTFOOD INDONESIA Tbk CABANG MULAWARMAN SAMARINDA Herianto, Devi Indriani.S, Titin Ruliana,
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Tujuan dari penulisan ini adalah untuk mengetahui sistem pengendalian intern biaya pemeliharaan mesin serta mengetahui kendala atau hambatan sistem pengendalian intern biaya pemeliharaan yang menyebabkan terjadinya selisih masalah: (1) Apakah Pelaksanaan Pengendalian Intern Terhadap biaya pemeliharaan pafa PT. FastFood Indonesia, Tbk (KFC) sudah sesuai dengan unsur – unsur pengendalian intern,  (2) Apakah terjadi selisih pada biaya pemeliharaan mesin PT. FastFood Indonesia, Tbk (KFC) ?Dasar teori yang digunakan adalah akuntansi manajemen dan akuntansi biaya yang berfokus pada kinerja manajemen dan kinerja pembiayaan perusahaan. Hipotesis yang diajukan pada penelitian ini adalah Hipotesis (1) Diduga bahwa sistem pengendalian intern biaya pemeliharaan mesin pada PT. FastFood Indonesia, Tbk Cab. Mulawarman Samarinda belum sesuai dengan unsur pengendalian intern. (2) Diduga realisasi biaya pemeliharaan mesin mengalami unfavorable variance atau selisih tidak menguntungkan dibanding dengan anggaran yang ditetapkan.Alat analisis (1) sistem pengendalian intern biaya pemeliharaan digunakan teknik deskriptif, perbandingan antara sistem pengendalian intern menurut teori. (2) Dilakukan dengan pendekatan analisis dengan laporan budget yang membandingkan antara Rencana dan Realisasi Biaya.Berdasarkan hasil analisis dan pembahasan diketahui sistem perusahaanbelum memenuhi unsur- unsur pengendalian intern. Berdasarkan dari hasil jawaban quessioner sistem pengendalian intern. Sistem akuntansi perusahaan telah berjalan sesuai dengan teori, akan tetapi dalam pencocokkan terhadap akun control biaya pemeliharaan dengan akun pembantu biaya pemeliharaan belum sesuai.sehingga perhitungan selisih biaya pemeliharaan mesin mesin tahun 2013 sebesar Rp 688.848.000,- dan realisasi pada tahun 2013 sebesar Rp 723.290.400,- hal ini berarti ada penyimpangan sebesar 5 % atau Rp  34.442.400,-.Berdasarkan hasil penelitian disarankan kepada perusahaan untuk lebih merinci bagan struktur organisasi sampai pada bagian  terkecil disertai dengan uraian tugas (job description) memudahkan manajemen dalam mengontrol jalannya sistem dan prosedur masing- masing sehingga dapat lebih memudahkan manajemen dalam mengontrol jalannya sistem dan prosedur akuntansi biaya yang telah ditetapkan.Perusahaan juga perlu menyesuaikan diri dengan faktor ekstern tersebut. Karena pengendalian biaya pemeliharaan mesin sangat berpengaruh pada produksi, hendaknya perusahaan mengadakan analisis antara biaya dan realisasi dari berbagai alternatif biaya yang diambil.
PENGARUH PENGALAMAN KERJA, KETERAMPILAN, DISIPLIN DAN KOMPENSASI TERHADAP PRODUKTIVITAS PEGAWAI PADA SEKRETARIAT KABUPATEN KUTAI TIMUR Adi Suroso, Ismawati Titin Ruliana,
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Measurement of labor productivity is one way to improve productivity, where the measurement results will be used as a reference to see employee productivity in the past by looking at the deficiencies that exist to be improved in the future so that employee productivity in the future can increased. The good productivity is influenced by several things, such as work experience, skills, discipline and compensation.The purpose of this study was to determine whether work experience, skills, discipline and compensation significant effect on the productivity of employees and to determine whether the compensation the most significant effect on the productivity of employees at the East Kutai Regency Secretariat.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SUB SEKTOR PAKAN TERNAK TAHUN 2010 – 2015 Adi Suroso, Jimmi Asman, Titin Ruliana,
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Companies want to make stock investments aimed at obtaining venture capital to be used for company operations. The company always strives to maximize the value of their shares so that many investors are keen to invest in companies with a way can be measured by its share price.The pricing of the stock one of which is based on the company's performance and can be seen from the financial statements that shows information on the state of a company that can be used as a source of information for decision making.The purpose of this study was to determine the level of liquidity and profitability of the companies sub-sector in the Indonesia Stock Exchange (BEI) together have an effect on stock price period 2010-2015.
PENGARUH DISIPLIN KERJA DAN PENEMPATAN PEGAWAI TERHADAP PRESTASI KERJA PEGAWAI SEKRETARIAT DAERAH KABUPATEN KUTAI TIMUR Titin Ruliana, Lempung, Theresia Militina,
EKONOMIA Vol 5, No 2 (2016)
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Abstract

The purpose of this study is to analyze and determine the influence of labor discipline and staffing of the secretariat employee job performance East Kutai Regency and analyze the variables that give dominant influence on the performance of employees of the Secretariat East Kutai Regency.The theory used in this research is the theory of labor discipline, staffing and work performance. The population in this study were all employees in the Secretariat of the East Kutai Regency with a sample of 80 people taken randomly. While the research instrument was a questionnaire and model of data analysis used is multiple linear regression. Testers hypothesis using F test and t test.Research shows that a strong influence of variables and variable working Discipline staffing to the work performance of employees in the Secretariat of the East Kutai Regency. Based on the analysis of work performance of employees in the Secretariat of the East Kutai Regency obtained correlation coefficient (R) of 0.624 including a strong relationship category. Value of determination (R2) of = 0.405, this means working Discipline variables and variables may explain the variable staffing Work performance of employees amounted to 40.5%, while the remaining 59.5% is explained by other variables not examined in this study. Furthermore, from the F test obtained Fhitung = 20.206 with significant numbers because the probability 0.000 0.000 less than 0.05, the regression model can be used to calculate the employee's job performance or it can be said that the Disciplinary variables and variable staffing work together affect the work performance Secretariat employees in East Kutai Regency.
TINGKAT KESEHATAN BANK UMUM PADA BURSA EFEK INDONESIA (BEI) PERIODE 2011- 2014 Rina Masitoh, Indo sengngeng Titin Ruliana
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Indo Sengngeng, 2016. Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda dengan judul Tingkat Kesehatan Bank Pada Bursa Efek Indonesia (BEI) Periode 2011-21014 dengan Metode Risiko (Risk Based Bank Rating) dibawah bimbingan Ibu Titin Ruliana selaku dosen pembimbing I dan Ibu Rina Masyitoh selaku dosen pembimbing II. Sesuai dengan Peraturan Bank Indonesia Nomor 113/1/PBI/2011 tentang Penilaian Tingkat Kesehatan Bank Umum, Bank wajib melakukan penilaian Tingkat Kesehatan Bank dengan menggunakan pendekatan berdasarkan Risiko (Risk Based Bank Rating).Penelitian ini bertujuan untuk menguji dan menganalisis penilaian tingkat kesehatan bank umum, berdasarkan Peraturan Bank Indonesia No. 13/24/DPNP/2011. Sampel dalam penelitian ini adalah 24 emiten perusahaan perbankan di Bursa Efek Indonesia periode tahun 2011-2014. Alat analisis yang digunakan adalah penilaian kesehatan bank terhadap faktor risiko menggunakan rasio non performing loan (NPL) dan Loan to Deposit Ratio (LDR), faktor tata kelola perusahaan dengan menggunakan laporan self assesment good corporate  governance, faktor rentabilitas dengan menggunakan rasio return on asset (ROA) dan net interest margin (NIM) dan faktor modal dengan menggunakan rasio capital adequacy ratio (CAR).Hasil dari penelitian ini menunjukkan bahwa dari hasil penilaian kesehatan bank terdapat bank umum dengan hasil penilaian kurang sehat dan tidak sehat. Berdasarkan rasio NPL terdapat 2 bank dengan hasil penilaian tidak sehat, berdasarkan rasio LDR terdapat 6 bank dengan hasil penilaian kurang sehat dan 1 bank dengan hasil penilaian tidak sehat. Berdasarkan rasio ROA terdapat 3 bank dengan hasil penilaian kurang sehat dan 3 bank dengan hasil penilaian tidak sehat. Berdasarkan rasio NIM dan rasio CAR semua bank dalam kategori sehat (sangat sehat, sehat, cukup sehat).
ANALISIS SISTEM AKUNTANSI KEUANGAN DAERAH PADA BADAN PEMBERDAYAAN MASYARAKAT DAN PEMERINTAHAN DESA PROVINSI KALIMANTAN TIMUR Heriyanto, Mita Prastiya, Titin Ruliana,
EKONOMIA Vol 6, No 3 (2017)
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Abstract

Regional financial accounting system is a set of procedures ranging from data collection, recording, summarizing, financial position report and Regional Government financial operations.The purpose of this study is to know and analyze the suitability of the regional financial accounting system implementation in terms of recognition, measurement  also expenditures and burden records at BPMPD Prov. Kaltim in 2016. The problems outline formulated as follows, how the recognition, measurement and expenditures and burden records done at BPMPD Prov. Kaltim based on Local Regulation Number 13 of 2008 about Principles of Regional Finance Management.Basic Theory in this study is public sector accounting that focuses on recognition, measurement  also expenditures and burden records. The hypothesis in this study is the recognition of expenditures and burden records at BPMPD of East Kalimantan province is not in accordance with  East Kalimantan Local Regulation Number 13 of 2008, the measurement expenditures and burden records at BPMPD of East Kalimantan province is not in accordance with  East Kalimantan Local Regulation Number 13 of 2008 and the records of expenditures and burden at BPMPD of East Kalimantan province is not in accordance with  East Kalimantan Local Regulation Number 13 of 2008.The analytical tool used in this study is a comparison analysis that compares the recognition, measurement and expenditures and burden records at BPMPD Prov. Kaltim with Local Regulation Number 13 of 2008.The Results of analysis and discussion show that BPMPD Prov. Kaltim has carried out the recognition, measurement and recording of expenditures and burden based on guidance of Local Regulation Number 13 of 2008, but in burden journal record and expenditure, BPMPD Prov. Kaltim has not implemented in accordance with Local Regulation Number 13 of 2008, due to the absence of journalization using the down payment account, the return of the remaining money and burden, using only the expenditure account. Based on the analysis result, the recognition of expenditure and burden at BPMPD Prov. Kaltim is in accordance with Local Regulation Number 13 of 2008, then the hypothesis is rejected. The measurement of expenditure and burden at BPMPD Prov. Kaltim is in accordance with Local Regulation Number 13 of 2008, then the hypothesis is rejected. Recording The expenditures and burden records at BPMPD Prov. Kaltim is not in accordance with Local Regulation Number 13 of 2008, then the hypothesis is accepted.
KOMPARATIF HORIZONTAL ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KUTAI BARAT Titin Ruliana, Embilia Kristina Elfreda Aplonia lau
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Embilia Kristina, Komparatif Horizontal Anggaran  Pendapatan Dan Belanja Daerah Kabupaten Kutai Barat bimbingan Ibu Elfreda A. Lau sebagai Dosen pembimbing I dan Ibu Titin Ruliana sebagai Dosen pembimbing II.Tujuan penelitian ini untuk menganalisis dan mengetahui perbedaan yang signifikan pendapatan yang bersumber dari Pendatan Asli Daerah dengan pendapatan lain dengan pendapatan lain yang bersumber dari Dana Perimbangan dan Pendapatan Lainnya dalam Anggaran  Pendapatan Dan Belanja Daerah Kabupaten Kutai Barat selama kurun waktu 2010 sampai dengan 2014 dan menganalisis dan mengetahui kemandirian fiskal Kabupaten Kutai Barat selama kurun waktu 2010 sampai dengan 2014.Dasar teori yang digunakan dalam penyusunan skripsi ini adalah teori akuntansi publik. Hipotesis penelitian berdasarkan rumusan masalah dan dasar teori yang digunakan adalah tidak ada perbedaan yang signifikan pendapatan yang bersumber dari Pendatan Asli Daerah dengan pendapatan lain selain dengan pendapatan yang bersumber dari Dana Perimbangan dan Pendapatan Lainnya dalam Anggaran  Pendapatan Dan Belanja Daerah Kabupaten Kutai Barat selama kurun waktu 2010 sampai dengan 2014 dan kemandirian fiskal Kabupaten Kutai Barat selama kurun waktu 2010 sampai dengan 2014 belum mandiri.Alat analisis yang digunakan  dalam penelitian ini adalah uji beda menggunakan data tahun 2010-2014.Hasil penelitian menunjukkan bahwa Kinerja fiskal Kabupaten  Kutai Barat setiap tahunnya lebih kecil dari 7 % yang menunjukkan derajat kemandirian fiskalnya dalam kategori rendah, menunjukkan bahwa hipotesis penelitian diterima.  Analisis horizontal menunjukkan adanya perbedaan yang signifikan pendapatan yang bersumber dari Pendapatan Asli Daerah dengan dengan pendapatan lain yang bersumber dari Dana Perimbangan dan Pendapatan Lainnya dalam Anggaran  Pendapatan Dan Belanja Daerah Kabupaten  Kutai Barat selama kurun waktu 2010 sampai dengan 2014 yang ditunjukkan oleh nilai t hitung yang < dibandingkan nilai t tabel, dengan demikian hipotesis  penelitian ditolak. Perbedaan ini karena Kabuapten Kutai Barat masih mengandalkan pendapatannya yang bersumber dari Pemerintah pusat dan Propinsi Kalimantan Timur,  dan dibarengi dengan derajat kemandirian fiskalnya rendah.Saran yang diajukan sehubungan dengan penelitian ini sebagai berikut:Pemerintah Kabupaten  Kutai Barat agar terus berusaha meningkatkan Pendapatan Asli Daerahnya dengan cara menggali potensi Pendapatan Asli Daerah yang belum tergali dan mengoptimalkan pemungutan Pendapatan Asli Daerahnya yang belum optimal, dengan demikian kinerja fiskalnya dapat lebih baik lagi dan ketergantungan pendapatan dari Pemerintah Pusat dan Pemerintah Provinsi Kalimantan Timur dapat berkurang
Co-Authors abdi firdaus Aliyah Aghitsni Andi Indrawati Andri Indrawati Anson Genesius Aruan Catur Kumala Dewi Danna Solihin Danna Solihin Darusman, Dadan Herman Diyaa Aaisyah Salmaa Putri Atmaja Eddy Soegiarto K Eka Yudhyani Eka Yudhyani, Eka Erry Indramawan Ervina Schoe Florida, Maria Frihandini, Dina Hadi Purnomo Haryadi, Rina Masithoh Heriyanto Heriyanto Heriyanto Heriyanto Ida Rosanti Imam Nazarudin Latif Indah Purwanti Ivana Barus Jihan Irana Dewi Mad Yusup Marjoni Rachman Meiki Permana Nanda, Resty Meilia Nufuf, Galuh Hayatun Nur Yanti, Nur Nurdiansyah, Syaiful Nurfitriani Nurfitriani Nurfitriani Nurfitriani Purbawati Purbawati Rachman, Marjoni Rahmi Ramadhani Ranandhea, Adinda Rina Masithoh Haryadi Rina Masitoh Haryadi Risdayanti Risdayanti Sayid Irwan Sopiansyah Sopiansyah Subiha Subiha Sudarwati, Anastasia Natalia Sunarto Sunarto Sunarto Sunarto Syamsul Arif Umi Kulsum Umi Kulsum Yanti Yanti Yonathan Luhat