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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 LIKUIDITAS DAN PERPUTARAN MODAL KERJA DI PT. SARIGUNA PRIMATIRTA TBK. Rina Masithoh Haryadi, Putri Anggun Astriani Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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The purpose of this study is to determine and analyzeCapital Turnover                           the Capital Turnover effect of liquidity levels on working capital turnover at PT. Sariguna Primatirta Tbk. period 2017-2019.                                                    This study uses analysis tools Qurrent Ratio, Quick Ratio, Cash Ratio and Working Capital Turnover. Current ratio is known by comparing current assets consisting of cash, accounts receivable and inventories with current accounts payable. Quick ratio can be found by comparing current assets after deducting inventory divided by current debt. Cash Ratio). Meanwhile, the cash ratio compares the company's total cash and cash equivalents to its current debt. Turnover of working capital is the frequency of that capital turnover in a certain period or is a comparison between the amount of sales on the one hand and working capital on the other.                                                    Based on the results of research, analysis and discussion of "Analysis of Liquidity and Working Capital Turnover at PT. Sariguna Primatirta Tbk. " shows that the increase in liquidity of PT. Sariguna Primatirta Tbk. 2017-2019 was not fully followed by an increase in working capital turnover. Increasing liquidity will reduce the company's working capital turnover. Likewise, the decrease in liquidity will increase the company's working capital turnover. The increase in the rate of working capital turnover was due to the increase in sales which was greater than the increase in working capital.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI INDONESIA Rina Masithoh Haryadi, Helmin Nurdiansyah Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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The formulation of the problem in this research is whether disclosure of Corporate Social Responsibility has a significant effect on the financial performance of mining sector companies in Indonesia. The purpose of this study was to determine the effect of corporate social responsibility disclosure on the financial performance of mining sector companies in Indonesia. The hypothesis of this study is the influence of Corporate Social Responsibility on the financial performance of mining sector companies in Indonesia. The data needed in this study is secondary data obtained from the ratio data of financial statements and sustainable reports of mining companies in 2016-2018 obtained from each company's website. The results of data processing obtained tcount = 0.704 where the value is smaller than the value of ttable = 2.073 and the significance value of 0.489 is greater than the probability value of 0.05, which means the Corporate Social Responsibility variable does not have a significant effect on financial performance. Based on the conclusions in this study, the hypothesis which states that Corporate Social Responsibility has a significant effect on financial performance is rejected.
ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN PRODUK MESIN MEREK MODERN PADA UD. BUMI MAS SAMARINDA Ida Rahmawati3, Fitri Artiningsih1 Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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Planning     and     controlling     mechanism     of merchandise                     inventory          at         UD.                   Bumi   Mas Samarinda is received by the company from the sales profit of Modern brand machines which are sold in the market. The sales mechanism is caused by a lack of careful planning in determining inventory, because companies place orders based on estimates without a detailed method, only referring to the remaining stock of goods available. The aim of this research is to know and analyze the planning and control of inventory of Modern brand machine products at UD. Bumi Mas Samarinda in 2017-2019 has been optimal.The theoretical basis used is Financial Management with data analysis tools using the calculation of Economic Order Quantity (EOQ), safety stock, reorder point, and optimal.The results showed that the inventory planning of Modern brand machine products at UD. Bumi Mas Samarinda, there was an increase and decrease in the remaining inventory due to UD. Bumi Mas Samarinda lacks analysis in managing supplies. And the results of research from inventory control of Modern brand machine products at UD. Bumi Mas Samarinda is seen from the calculation of Economic Order Quantity (EOQ), safety stock, reorder point, and optimal results show that the results fluctuate every year.
ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOCEMENT TUNGGAL PRAKARSA TBK TAHUN 2014 - 2017 Rina Masithoh Haryadi, Melinda Musiana Titin Ruliana 2,
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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One  of the strategies  that  can  be  taken  by  the and Du Pont System                                      world business to expand its business is to Analize of Return On Equity Du Pont System. This research is intended to compare the performance of PT. Indocement Tunggal Prakarsa Tbk in the form of Return On Equity Du Pont System 2014-2017 Years. The results of financial ratio analysis and comparative analysis show that : Return On Equity (Du Pont System) show 2014 years until 2017 years are decrease. The result is Return On Equity 2014 years is 21,48%, 2015 Years are 18,22% , 2016 years are 14,77% and 2017 years are 7,59% is Decrease. The result concludes : That hypothesis is rejected then it means Return On Equity Du Pont System on PT. Indocement Tunggal Prakarsa Tbk From 2014 until 2017 years is decrease so hipotesis accepted. The Suggest are : 1) Company for enhance of financial for getting better. 2) For investor for return is for choice the company have Return On Eqiuty is positive not negative. 3) For Next research is the other measure Du Pont System.
Evaluasi Penyajian Laporan Keuangan Pada UD. Subur Jaya Meubel Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Catur Kumala Dew, Novi Syahputra Titin Ruliana
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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This study aims to evaluate the presentation of items in the financial statements at UD. Subur Jaya Meubel based on SAK EMKM 2018 and the formulation of the problem in this study is whether the presentation of items in the financial statements at UD. Subur Jaya Meubel is appropriate based on SAK EMKM 2018.The theory used in this research is financial accounting. The hypothesis put forward is the presentation of items in the financial statements at UD. Subur Jaya Meubel is incompatible with SAK EMKM 2018.The analytical tool used in this study is a comparative descriptive method, which compares the presentation of the structured account placement in the financial statements based on SAK EMKM with UD. Subur Jaya Meubel uses the Champion formula method.The results showed that the suitability of structured account placement in the financial statements according to UD. Subur Jaya Meubel is not suitable according to SAK EMKM 2018 with a criterion value of 33%. The conclusion of this research is the presentation of financial statements at UD. Subur Jaya Muebel is not in accordance with the provisions of SAK EMKM 2018 because of UD. Subur Jaya Meubel did not prepare and present financial position reports and notes to the financial statements so that the hypothesis was accepted.
ANALISIS PENGELOLAAN HUTANG PADA PT. SABA SAGARMATHA DI SAMARINDA Heriyanto, Karina Sri Fatonah Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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The purpose of this study was to determine  analyze the increase in  assets of PT. Saba Sagarmatha which was financed by debt in 2017, 2018 and 2019. Financial management is a process in corporate financial activities how to obtain funds, use funds, and manage assets optimally which are used to finance all activities carried out by the company so that it can achieve company goals. This study uses an analytical tool that is measured by the solvency ratio with the type of Debt to Asset Ratio (Debt to Asset Ratio).From the analysis and discussion results indicate that there is a decrease in the assets of PT. Saba Sagarmatha which was financed by debt in 2017, 2018, and 2019 as measured by the Debt to Aseset Ratio (Debt to Asset Ratio). 2017 has a value of 20,59% which mean that 79,41% company assets are financed by other components of capital such as retained capital, 2018 has a value of 14,97% which mean that 85,03% company assets are financed by other components of capital such as retained capital, and 2019 it has a value of 13,68% which mean that 86,32% company assets are financed by other components of capital such as retained capital. This shows that PT. Saba Sagarmatha has a small ratio value, which means that the few assets are financed by debt, or in other words, most assets are financed using equity.Based on the research results, it can be concluded that the hypothesis which states that there is an increase in the assets of PT. Saba Sagarmatha financed by debt in 2017-2019 has increased, rejected.
PENGARUH BERAS MISKIN (RASKIN) TERHADAP TINGKAT KESEJAHTERAAN MASYARAKAT KONSUMEN RASKIN DI KELURAHAN MUARA KEMBANG SALMIAH,Robin Jonathan,Titin Ruliana, SALMIAH,Robin Jonathan,Titin Ruliana SALMIAH,Robin Jonathan,Ti
EKONOMIA Vol 4, No 3 (2015)
Publisher : EKONOMIA

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Kelurahan Muara Kembang sebagai penyalur beras miskin merupakan  kebutuhan utama masyarakat, demikian juga untuk pendistribusiannya memerlukan pelayanan aparat kelurahan yang bijaksana. Permasalahannya adalah apakah terdapat perbedaan masyarakat konsumen Raskin ( R1 & R2 ) terhadap tingkat kesejahteraan di Kelurahan Muara Kembang.           Teori yang digunakan oleh penelitian ini adalah Manajemen sumber daya manusia.Manajemen sumber daya manusia merupakan suatu pengakuan terhadap pentingnya sumber daya manusia atau tenaga kerja dalam organisasi dan pemanfaatannya dalam berbagai fungsi serta kegiatan untuk mencapai tujuan organisasi.           Alat analisis yang digunakan dalam penelitian ini Uji Chi-Square (Uji Kai Kuadrat) tujuannya untuk menguji perbedaan proporsi ntara dua atau lebih kelompok yang menggunakan dua variabel, dimana skala data kedua variabel adalah nominal atau menguji perbedaan dua atau lebih proporsi sampel.            Berdasarkan hasil perhitungan maka di peroleh hasil  Nilai Chi-Square hitung=2,1194 sedangkan Nilai Chi-Square tabel dengan derajat kepercayaan 95%=15,507 berarti Chi-Square hitung lebih kecil daripada Chi-Square tabel,hal ini berarti tidak ada perbedaan kelompok penerima Raskin (R1), dengan bukan penerima Raskin (R2).           Hipotesis yang diajukan dalam penelitian ini adalah tidak terdapat perbedaan Kesejahteraan Masyarakat Penerima Raskin (R1) dan masyarakat bukan penerima Raskin (R2) di kelurahan Muara Kembang.            Frekuensi distribusi dari masyarakat konsumen atau kelompok R1, dan R2 terhadap kualitas pelayanan pegawai kelurahan. 3 responden atau 7,5% menyatakan bahwa pelayanan  pegawai kelurahan adalah sangat baik, 8 responden atau 20% menyatakan baik, 16 responden atau 40% menyatakan sedang, 10 responden atau 25% menyatakan buruk, 3 responden atau 7,5% menyatakan buruk sekali.Dengan demikian,hipotesis yang menyatakan tidak ada  perbedaan masyarakat  konsumen Raskin terhadap kesejahteraan masyarakat di Kelurahan Muara Kembang,Diterima. masyarakat konsumen terhadap variabel, pelayanan aparat kelurahan, penilaian harga raskin, tingkat kepuasan konsumen, dan tingkat kesejahteraan tidak ada perbedaan antara kelompok konsumen penerima Raskin ( R1), dan kelompok konsumen bukan penerima Raskin ( R2)
ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA EKOLEA KECAMATAN WEWARIA KABUPATEN ENDE TAHUN 2018 DAN 2019 Ida Rachmawati3, Getriana Luruk Bria Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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ABSTRACT The objectives to be achieved in this study are: 1.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019, it is not good in terms of the analysis of spending variance; 2.) To find out and analyze APBDes Management in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less balanced seen from the analysis of operating expenditures; 3.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less balanced seen from the analysis of capital expenditures; and 4.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less efficient, seen from the analysis of spending efficiency.The theoretical basis used is a theoretical basis concerning public sector accounting, Village Revenue and Expenditure Budget Management and budget reports.The analytical tool used is the expenditure analysis consisting of: expenditure variance analysis, operating expenditure harmony analysis, capital expenditure balance analysis and spending efficiency ratio.The research results put forward are: 1.) The expenditure budget in the 2018 and 2019 fiscal years seen from the analysis of the variance of expenditure in Ekolea Village, Wewaria District, is considered to be less good, so the first hypothesis is accepted; 2.) The expenditure budget in the 2018 fiscal year seen from the analysis of the harmony of operating expenditures in the Ekolea Village, Wewaria District is considered balanced, with a proportion category that is between 60-90%, so that the second hypothesis is rejected, while in the 2019 fiscal year it is considered less balanced with a less proportionate category from 60-90%, so that the second hypothesis is accepted; 3.) The expenditure budget in the 2018 and 2019 fiscal years, seen from the analysis of the compatibility of capital expenditures in Ekolea Village, Wewaria District, is considered unbalanced, with a proportion category that is between 5-20%, so that the third hypothesis is accepted; and 4.) The expenditure budget in the 2018 and 2019 fiscal years, seen from the efficiency ratio of spending in Ekolea Village, Wewaria District, is considered efficient, with an assessment category of less than 100%, so the fourth hypothesis is rejected.     
Evaluasi Atas Implementasi Aplikasi Sistem Aplikasi Instansi Berbasis Akrual (SAIBA) Pada Satuan Kerja Lingkup Pembayaran KPPN Samarinda Rina Masithoh Haryadi, Ridaan Shari Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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This research was conducted to determine whether system quality, information quality, and service quality affect user satisfaction of the Accrual-Based Agency Accounting System application in work units in the KPPN payment area of Samarinda City partially and simultaneously.The analytical tools used in this research are validity test, reliability test, classic assumption test which consists of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, multiple linear regression analysis, F statistical test, and t statistical test.The results of the analysis that have been carried out show that the System Quality (X1) and Information Quality (X2) variables have a positive and significant effect on User Satisfaction (Y), while the Service Quality variable (X3) has a positive and insignificant effect on User Satisfaction (Y).The better quality of the SAIBA information system which is represented by ease of use, reliability, fast access, flexibility, and a high level of security, the more user satisfaction with the application will be. The better the quality of information produced in the form of information that is accurate, reliable, relevant, easy to understand, and timely, the higher the level of satisfaction of application users, because the SAIBA application is made to produce financial reports as a form of accountability for the budget that has been used by each. each agency. Service quality is not a variable that significantly affects the level of user satisfaction, but there is a positive influence between service quality and user satisfaction which indicates that the better the quality of service provided by KPPN officers in informing the implementation of the SAIBA application provided, it will increase user satisfaction. User perceptions in measuring the satisfaction level of using the SAIBA application are not on how KPPN officers provide information about application implementation, but rather on the quality of the application itself and how the quality of information generated by the application.
KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM KOTA SAMARINDA Eddy Soegiarto K; Titin Ruliana
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 2 No. 2 (2015): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

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Abstract

Regional Water Company (It’s call PDAM) running the company well, especially the increase in the company's performance. PDAM performance as the Regional Owned Enterprises (enterprises) influenced by PDAM ability to pay debts of the company. It is known that the debts PDAM Samarinda enough to affect the revenues and costs, water treatment that requires no small cost that makes spending much of the income (profit) derived from the sale of water of PDAM Samarinda city. Improvements continue dilalukan so that the performance of PDAM Samarinda city increased through the classification level of success PDAM. The purpose of this study was to analyze the development of financial performance PDAM of Samarinda city based Kepmendagri No. 47 of 1999 from the year 2011 up to 2012. Based on the assessment of performance has been analyzed, that the value obtained for the year 2011 and the year 2012 is 35 with a weighting of 27.25%. Judging from the values obtained and the weight is known that the performance of financial performance PDAM Samarinda is well in the year 2011 to the year 2012, but otherwise has not reached its maximum value and performance weight based Kepmendagri No. 47 of 1999 which is the value of 60
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