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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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ANALISIS SUMBER DAN PENGGUNAAN DANA PADA KOPERASI SIMPAN PINJAM PKK “SEJAHTERA” DIKECAMATAN MOOK MANAAR BULATN Imam N Latif, Pradillawati Titin Ruliana
EKONOMIA Vol 5, No 3 (2016)
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The research aim to analyze the source of funds in credit unions PKK  ”Sejahtera” in the districts of Mook Manaar Bulatn in 2012th , 2013th  and 2015  has been used effectively.The theoretical basic of this research is financial management, definition of credit unions, and financial reports.The instrument of analysis is the ratio of balance sheet,the reports of transmutation of cooperative fund, the report of source and usage of fund, and the liquidity ratio, Leverage, and Activity.  The results of the ratio balance sheet indicates that reduction of efficient assets, and capital, the assets is still not transmutation but sustainable to increase of debt. In the reports changes of capital showed a reduction in working capital and increase of current liabilities. While the reports of source and usage of work capital indicates that the source of funds credit unions PKK “Sejahtera” comes from the principal, compulsory savings, reserve capital and SHU of year while the use of work capital of credit union PKK “Sejahtera” for purchase of equipment cooperative. The liquidity ratio indicates the cash ratio improved and current ratio is not good. Total leverage ratio to equity and total debt to asset showed improved performance of cooperative. While the activity ratio of total asset turnover and working capital turn over has decreased. Sources of funds in the cooperative PKK “Sejahtera” has been used effectively who evidenced by the increase in work capital from 2014th to 2015th amounted to Rp. 21.808.630,88.the conclusion, funds in savings and credit cooperative cooperatives PKK “ Sejahtera” has not been used effectively.
KONTRIBUSI RETRIBUSI PASAR DALAM PENDAPATAN ASLI DAERAH DI KABUPATEN KUTAI TIMUR Titin Ruliana., Diana Palestina, Elfreda Aplonia Lau,
EKONOMIA Vol 5, No 3 (2016)
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Dinas Perdagangan dan Perindustrian sebagai instansi yang menaungi atas pengelolaan pasar-pasar Se-Kabupaten Kutai Timur dan Dinas Pendapatan Asli Daerah Kabupaten Kutai Timur sebagai instansi yang melakukan pencatatan atau pembukuan masuknya sumber – sumber pendapatan daerah secara global. Sejak awal pemekaran Kabupaten Kutai Timur, Dinas Perdagangan dan Perindustrian adalah instansi yang menaungi dan mengelola pasar, berbeda dengan daerah lain instansi Dinas Pasar berdiri sendiri.Berdasarkan hasil data sekunder dan primer yang didapat dari penelitian yang dilakukan pada Dinas Perindustrian dan Perdagangan dan Dinas Pendapatan Daerah Kabupaten Kutai Timur, maka hasil dari penelitian ini Pertumbuhan retribusi pasar daerah berfluktuasi. Pertumbuhan tertinggi pada peri­ode tahun 2009, sedangkan pertumbuhan terendah pada periode tahun 2014. Pada umumnya tinggi rendahnya pertumbuhan dikare­nakan ketidakstabilan penetapan target retribusi oleh pemerintah.
ANALISIS AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN PADA PT. SELYCA MULIA SAMARINDA TAHUN 2014 Titin Ruliana, Herlinawati, H.Eddy Soegiarto,
EKONOMIA Vol 7, No 2 (2018)
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The purpose from this research is to know the implementation of accounting system of employeespayroll and wages on PT. Selyca Mulia. This researchis done on PT. Selyca Mulia, which have the employees status as permanent employees and contract employees. Data analysis is to describe accounting of employees payroll and wages that implemented by PT. SelycaMulia. Data obtained by using Field Research andLibrary Research.The result of observation explain there are a different process in given standard salary UMK based grade level work in PT. Selyca Mulia for permanent employees and contract employees.Calculation and payment salary and wages, and overtime of employees based compared between standard regulation of ministry and PT. Selyca Mulia. Given salary and wages employees of PT. SelycaMulia still in under regulation on 2014 and it can make bad impact for company and employees.
EVALUASI KINERJA PEMASARAN GAS ELPIJI (LPG) PADA TOKO SINAR JAYA DI SAMARINDA Titin Ruliana, Herman Elfreda A Lau
EKONOMIA Vol 7, No 2 (2018)
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Penelitian ini berjudul “Evaluasi Kinerja Pemasaran Gas Elpiji (LPG) Pada Toko Sinar Jaya di Samarinda dibawah bimbingan Ibu Ec. Elfreda Aplonia Lau dan Ibu Titin RulianaTujuan penelitian ini adalah untuk mengevaluasi kinerja pemasaran pada Toko Sinar Jaya tahun 2014 dan 2015, jenis data yang digunakan dalam penelitian ini adalah data yang diperoleh langsung pada Toko Sinar Jaya dan sumber-sumber lain yang mendukung seperti : arsip, dokumen dan keterangan tertulis yang ada hubungan dengan penelitian ini.Dasar teori yang digunakan dalam penelitian ini adalah akuntansi manajemen, kinerja pemasaran. rumusan masalahnya melakukan evaluasi kinerja pemasaran. Hipotesis kinerja pemasaran pada toko sinar jaya pada tahun 2014-2015 mengalami peningkatan, alat analisis yang digunakan dalam penelitian ini efisiensi biaya pemasaran dan Net Profit MarginHasil analisis menunjukan bahwa Toko Sinar Jaya telah melakukan pengendalian biaya pemasaran. Efisisensi biaya pemasaran tahun 2015 lebih kecil dari tahun 2014 dengan total persentase pada tahun 2014 mendapatkan 4,63% dan pada tahun 2015 dengan persentase 4,29%, berdasarakan hasil kinerja profitabilitas yang diukur dengan Net Profit Margin (NPM) menunjukan bahwa pertumbuhan profitabilitas pada Toko Sinar Jaya Samarinda semakin meningkat, hal ini menunjukan kemampuan Toko Sinar Jaya dalam menghasilkan laba. dengan persentase tahun 2014 sebesar 20.6% dan pada tahun 2015 meningkat menjadi 30.7%            Hasil penelitian ini diterima efisiensi biaya pemasaran pada tahun 2015 lebih kecil dari tahun 2014.
Pengaruh Modal Kerja Yang Ditinjau Dari Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Return On Asset (ROA) Pada Perusahaan Sub Sektor Jasa Komputer Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013 – 2017 Heriyanto, Ahmad Rifai, Titin Ruliana,
EKONOMIA Vol 9, No 1 (2020)
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This study aims to prove: Is working capital viewed from cash turnover affecting the level of Return On Assets (ROA) in Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Is working capital reviewed from accounts receivable turnover affects the level of Return On Assets (ROA) in Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Does working capital reviewed from inventory turnover affect the rate of Return On Assets (ROA) Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Are working capital reviewed from cash turnover, accounts receivable turnover, inventory turnover affect the level of Return On Assets (ROA) in companies of the Computer Services Sub Sector listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017.The theoretical basis of this research is financial management which focuses on cash turnover, inventory turnover turnover and Return On Assets (ROA). the analytical tool used is ratio and linear multiple regression.The results of the study of the effect of cash turnover on Return On Assets (ROA) concluded with a sample test t, it is known that there is a positive and significant influence on Return On Assets (ROA). thus hypothesis 1 is accepted. For accounts receivable turnover and inventory turnover on Return On Assets (ROA) concluded by sample test t, it is known that there is no positive and no significant effect on Return On Assets (ROA). Thus hypotheses 2 and 3 are rejected. And for the results of the study the effect of cash turnover, accounts receivable turnover and inventory turnover on Return On Assets (ROA) concluded with a sample test f, it is known that there is a positive and significant influence on Return On Assets (ROA). thus hypothesis 4 is accepted.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) PADA CV. UNITED TEHNIK Sunarto, Ita Permatasari 1, Titin Ruliana 2,
EKONOMIA Vol 9, No 1 (2020)
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This study aims to determine and analyze the presentation of financial statements on CV. United Tehnik for 2017 and 2018 based on SAK EMKM in 2018.This study aims to determine and analyze the presentation of financial statements on CV. United Tehnik for 2017 and 2018 based on SAK EMKM in 2018.             The theoretical basis used in this study is financial accounting. Financial accounting is an accounting science that presents financial statements to find out financial performance information in a company. The hypothesis of this study is the presentation of financial statements on CV. United Tehnik for 2017 is not yet in accordance with the provisions of the SAK EMKM in 2018 and the presentation of financial statements on CV. United Tehnik of 2018 is not yet in accordance with the SAK EMKM provisions in 2018.             The analytical tool used in this study is a comparative method that is a method that compares the theories of accounting practice, namely the Financial Accounting Standards of Mikro, Small and Medium Entities in 2018 with the financial statements of CV. United Tehnik for 2017 and 2018.             The results of the study show that the presentation of financial statements on the CV. The United Technique for 2017 is not yet in accordance with the criteria of 50% testing the hypothesis accepted and the presentation of financial statements on the CV. United Technique Year 2018 according to the criteria value of 60% hypothesis testing is rejected. The conclusion of this study is that the presentation of financial statements for 2017 is not appropriate, the hypothesis proposed is accepted and the presentation of the financial statements for 2018 is appropriate, the proposed hypothesis is rejected.
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. ARMADA SAMUDERA RAYA EY. Suharyono, Dari Layani Gea, Titin Ruliana,
EKONOMIA Vol 9, No 2 (2020)
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Taxes are one of the sources of state revenues that have huge benefits and greatly influence the welfare of the people. To maximize state revenues, one way that government agencies must implement is by issuing laws governing taxation.The purpose of this study is to find out the application of Value Added Tax (PPN) at PT. Samudera Raya Fleet based on the VAT Act No. 42 of 2009.The analytical tool used in this study is the Value Added Tax Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. Data obtained by using documentation and observation techniques.The research results obtained from the details of freight bills and VAT tax invoices in 2018 found that PT. Armada Samudera Raya lacks deposits of tax payable to the State treasury of Rp. 344,152,744.00 this is because the company has not collected Value Added Tax (PPN) for customers from January - November 2018.The conclusion of this study is that the application of Value Added Tax (PPN) at PT. The Samudera Raya Fleet is not in accordance with the PPN Law Number 42 of 2009
ANALISIS PENDAPATAN ASLI DAERAH KABUPATEN KUTAI TIMUR Titin Ruliana, Suzanty Usman¹, Elfreda Aplonia Lau²,
EKONOMIA Vol 5, No 1 (2016)
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         Enabling Autonomy, according to Law No. 32 of 2004, local autonomy rights, authorities, and obligations of autonomous regions to set up and manage their own affairs and interests of local communities in accordance with the regulations, undangan.Pendapatan (PAD) is the income collected Regional Regional Regulation in accordance by legislation No. 34 Year 2000 revenue (PAD) sourced from Local Taxes, Levies, the results of which are separated regional wealth management, and other legitimate PAD (includes proceeds from the sale of regional assets are not separated, current accounts, interest income, exchange gain the rupiah against foreign currencies and commissions, discounts, or other forms as a result of the sale and or procurement of goods or services by Regions). Based on the background that has been described previously, the research problems can be formulated as follows:1. Is Local Tax contributes very well to the East Kutai Regency PAD for 2009, 2010, 2011, 2012 and 2013?2. Do Levies contributed very well to the PAD Kutai Timuruntuk 2009, 2010, 2011, 2012 and 2013?3. Is the Company's Profit Regions contribute very well to the PAD Kutai Timuruntuk 2009, 2010, 2011, 2012 and 2013?4. Are Other legitimate PAD contribute very well to the PAD Kutai Timuruntuk 2009, 2010, 2011, 2012 and 2013?5. Are Taxes East Kutai Regency very efektifuntuk 2009, 2010, 2011, 2012 and 2013?6. Do Levies East Kutai very efektifuntuk 2009, 2010, 2011, 2012 and 2013?7. Does the Company's Profit East Kutai Regency very efektifuntuk 2009, 2010, 2011, 2012 and 2013?8. Are Other legitimate PAD East Kutai very efektifuntuk 2009, 2010, 2011, 2012 and 2013?The main theory used in this research is the management keuangan.Alat analysis used in this research is the analysis of the contribution and effectiveness ratio analysis.The results of this study indicate that the contribution of local taxes, levies, profit regional companies and others local revenues legitimate, after doing the testing concluded in general the contribution rate of local taxes, levies, profit regional companies, and others eligible PAD does not reach the level very good category. Unless the contribution rate deodorized legitimate PAD in 2009 to reach the very good category. The effectiveness of local taxes, levies, profit regional companies, and others of local revenue legitimate, once categorized in the criteria for effectiveness set by the Ministry, it can be concluded that the overall level of effectiveness in the category very effective for local taxes, levies and others PAD legitimate
Analisis Perbandingan Pendanaan Leasing dan Pembiayaan Bank Pada Pembelian Mobil Merek Toyota Avanza 1,3 E Std A/T (Studi Kasus Harga Mobil Toyota Avanza Terdaftar Bulan Mei 2018) Rina Masithoh, Anang Setawan Titin Ruliana 2,
EKONOMIA Vol 9, No 2 (2020)
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ANANG SETIAWAN: Comparative Analysis of Leasing and Financing Bank for The Purchase of Toyota Avanza 1.3 E Std A / T , (Case study on Car Prices of Toyota Avanza Registered in May 2018.            The purpose of this study is to find out which financing is the most profitable if it is compared with Present Value analysis tools for three years.            The study was conducted at a leasing company PT Astra Credit companies (ACC) and a subsidiary of Mandiri Bank namely PT Mandiri Utama Finance (MUF) for three years from May 2018 to April 2021. The type of data used for this study was the installment data of motor vehicles obtained from each of these companies in early May 2018 using the comparison method. The data analysis tool used in conducting this research was present value.             The results showed that within a period of 3 years with a Present Value analysis tool at PT Astra Credit Companies (ACC) of Rp.124,874,147, and the present value of financing of PT Mandiri Utama Finance Bank (MUF) of Rp.113,582,204, - .The conclusion of this study was financing through PT Mandiri Utama Finance (MUF) had a smaller Present Value (PV) value when compared to funding on leasing. Thus the Hypothesis was accepted.
Analisis Pengakuan Pendapatan Dan Beban Kontrak Konstruksi Proyek PLN Pada PT. Garuda Kencana Indonesia Samarinda Heriyanto, Muhammad Aulia Akbar Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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This Research aims to know the revenues recognition and expenses of PLN construction contracts at PT. Garuda Kencana Indonesia based on PSAK No. 34, formulation of problem is whether the revenues recognition and expenses of PLN Construction Contracts at PT. Garuda Kencana Indonesia is accordance with PSAK No. 34.The theory is financial accounting. The hypothesis is the Revenue Recognition and Expenses of the PLN construction contract at PT. Garuda Kencana Indonesia is’t accordance with PSAK No. 34.The analysis tools is comparative method, this method compares the revenues recognition and expenses of PLN construction contracts based on PSAK No. 34 according to PT. Garuda Kencana Indonesia.The results shows that a difference in the revenue recognition and expenses of PLN construction contracts between PSAK No. 34 and PT. Garuda Kencana Indonesia, caused the company recognizes revenue from the nominal amount of SPBJ issued by PLN, while according PSAK No. 34, the completion stages of construction contracts are calculated based on the proportion of contract costs incurred.The conclusion of research is the revenue recognition and expenses the PLN construction contract at PT. Garuda Kencana Indonesia is’t accordance with PSAK No. 34, so the researcher's hypothesis is accepted.
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