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All Journal EKONOMIA Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya RJABM (Research Journal of Accounting and Business Management) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Abdimas Mahakam Jurnal GeoEkonomi JIIP (Jurnal Ilmiah Ilmu Pendidikan) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Riset Inossa : Media Hasil Riset Pemerintahan, Ekonomi dan Sumber Daya Alam Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ilmu Ekonomi Mulawarman (JIEM) Media Ekonomi SWARNA Jurnal Abdimas Lamin
Danna Solihin
Universitas 17 Agustus 1945 Samarinda
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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SISTEM AKUNTANSI PENGGAJIAN PADA CV. MAHKOTA SPORT DI SAMARINDA Danna Solihin, Yuliana Ari H.Eddy Soegiarto
EKONOMIA Vol 9, No 1 (2020)
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notes, and report) and collect it tobecome financial information, then report it to easily management in company financial management, the sales system is a component that is paid by the company the employees as a service for the performance that has been given to the company, such compensation is usually given to employess.                                                                        The purpose of this thesis research is to find out and analyze the implementation of the CV. Mahkota Sport accounting sistem.                                                                        The author analysis the payroll system on the CV. Mahkota Sport by using comparing the system applied in the company with the actul system according to the theory and comparing the flow chart attached to the interview process in the form of aquestionnaire which means that according to data by using many answer or interview with part of the related part is accounting for 4 person                                                                        Results analysis mentioning the accounting system at CV. Mahkota Sport is enough according to meed internal control which is supported with questionary results from 16 items questions with score answer yes 75% CV. Mahkota Sport satisfies the elements of a good internal control system. However, there are a number of things that need to be considered, namely in depth examination. Based system implemented by the company has been carried out quite well.
ANALISIS MODAL KERJA DAN TINGKAT PROFITABILITAS (Pada PT. Bara Jaya Internasional Tbk Pada Tahun 2013-2017) Danna Solihin, Marlina, Mardiana,
EKONOMIA Vol 9, No 1 (2020)
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Working capital is very important for companies, because companies always need working capital to finance their daily operations. The purpose of this study is to find out and analyze working capital as measured by working capital turnover and profitability as measured by return on investment at PT. Bara Jaya Internasional Tbk in 2013-2017 was higher or lower compared to the industry average of mining companies listing on the IDX.The research method used in this study focused on PT. Bara Jaya Internasional Tbk which focuses on financial statements, which consist of balance sheet and profit / loss report. The report is used to analyze working capital and the level of profitability measured using working capital turnover and return on investment (ROI).Working capital turnover in 2013 amounted to 5 times, in 2014 amounted to 1 time, in 2015 amounted to 0.2 times, in 2016 amounting to (0.1) times and in 2017 (0.1) times. The return on investment in 2013 was 0.9%, in 2014 amounted to 3%, 2015 was (9%), 2016 was (18%), and 2017 was (30%).The conclusion of this study is that working capital as measured by working capital turnover and the level of profitability as measured by return on investment at PT. Bara Jaya Internasional Tbk in 2013-2017 was lower than the industry average of working capital turnover of mining companies listed on the IDX and lower profitability compared to the industry average return on investment of mining companies listing on the IDX.
ANALISIS KINERJA KEUANGAN PADA PERUM BULOG SUB DIVISI REGIONAL SAMARINDA (PERIODE 2016-2018) Danna Solihin, Novel Ingan, LCA Robin Jonathan,
EKONOMIA Vol 9, No 1 (2020)
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The purpose of doing research is to analyze the Financial performance of the company's Growth on a Regional Sub-division Bulog Perum Samarinda 2016-2018 Period in terms of the ratio of the solvency ratio, liquidity ratio and the ratio of profitability, Activity .Data analysis technique used is a financial ratio analysis of liquidity (current ratio and quick ratio), solvency (total debt to asset ratio), profitability (net profit margin), and activities (asset turn over).Results of the study of the growth of the financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Current Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured with the Quick Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Total Debt to Total Asset Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Net Profit Margin period of 2016-2017 and 2017-2018 decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Asset Turnover period of 2016-2017 and 2017-2018 has increased
ANALISIS KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEBELUM DAN SESUDAH PERUSAHAAN MELAKUKAN IPO (INITIAL PUBLIC OFFERING) PADA TAHUN 2015 DI BURSA EFEK INDONESIA (BEI) Danna Solihin, 3, Muchammad Faik Chumaidi ,. Eddy Soegiarto
EKONOMIA Vol 9, No 1 (2020)
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Analysis Financial Performance of Manufacturing Companies Before and After the Company Conducted an Initial Public Offering (IPO) in 2015 on the Indonesia Stock Exchange (IDX). An Initial Public Offering or IPO is a stock offering for the first time to the public. Go public is a company policy that has decided to sell its shares to the public and is ready to be publicly assessed. IPO is one of the methods used by companies to obtain additional capital that is useful for the development of the company. The advantage of IPO is that companies will get additional capital that is relatively easier and automatically the company will be better known to the public. The disadvantage of IPO is that companies are required to publish company financial reports regularly to the public.This research was conducted to analyze the differences that occurred in the company's financial performance between 2 years before the IPO (2013-2014) with 2 years after the IPO (2016-2017) in manufacturing companies listed on the Indonesia Stock Exchange in 2015. Financial ratios used as variables in this study are current ratio (CR), quick ratio (QR), debt to equity ratio (DER), debt to assets ratio (DAR), return on assets (ROA), return on equity (ROE), net profit margin (NPM), total assets turnover (TAT), and working capital turnover (WCT). Analysis of the data used in this study is to compare the company's financial performance whether there is an increase or decrease after conducting an IPO using a comparison analysis table as a descriptive analysis and Paired Sample T-Test as a comparative analysis.The results of this study using a comparison analysis table and Paired Sample T-Test indicate that the current ratio (CR), return on assets (ROA), net profit margin (NPM) and working capital turnover (WCT) increase in value but not significant after the IPO and only in the quick ratio (QR) there was a significant increase after the IPO was conducted. In other ratios, namely debt to equity ratio (DER), debt to assets ratio (DAR), return on equity (ROE) and total assets turnover (TAT) there is a decrease in the value of the ratio even though it is not significant after the IPO.The conclusion taken in this study is the financial performance of manufacturing companies that IPO in 2015 on the ratio of current ratio (CR), quick ratio (QR), debt to equity ratio (DER), debt to assets ratio (DAR), return on assets (ROA), net profit margin (NPM), and working capital turnover (WCT) experienced an increase in the company's financial performance after the IPO, while the return on equity (ROE) and total assets turnover (TAT) ratio decreased the company's financial performance after the IPO.
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Desa Lakan Bilem Kecamatan Nyuatan Kabupaten Kutai Barat) Danna Solihin, Janiel Lukisyo, Titin Ruliana,
EKONOMIA Vol 9, No 1 (2020)
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The village budget obtained by the village government is Rp. 2,302,056,400. of course it requires good management so there is no fraud. So that the role of the village apparatus is needed to help the village head in managing village funds. Considering that in terms of village fund management, it does not rule out the possibility of risk of errors both administrative and substantive which can lead to legal problems due to insufficient competency of village heads and village officials in Lakan Bilem Village in terms of planning, administration, reporting and accountability village finance.The purpose of this study is to find out the role of village officials to play a role in the accountability of the Village Fund management in the village of Lakan Bilem, Nyuatan Subdistrict of the Year 2018. According to permendagri No 113 of 2014 reviewed from Planning, Implementation, administration, reportin, accountability.The analytical tool used is Permendagri No 113 of 2014 in Sujarweni (2015: 18-20) calculating using Dean J. Champion Formula.Based on the results of the analysis and discussion on the research, the conclusions obtained are as follows. The role of the village officials in terms of planning was 83.33%, implementation was 73.91%, administration was 81.67%, reporting was 83.33%, accountability was 76.67% that is meant  it had played a good role according on permendagri no 113 of 2014
Analisis Harga Pokok Produksi Ice Cream Gellato Pada PT. Patra Kartika Di Samarinda Danna Solihin, Rendi Saputra, H. Eddy Soegiarto K,
EKONOMIA Vol 9, No 2 (2020)
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Problems experienced by PT. Patra Kartika is a company that has never applied the method of calculating the cost of production of gellato ice cream products accurately and accurately in accordance with the calculation of the usual cost of the order. This study aims to compare the calculation of the cost of goods set by the company with the cost of goods calculated based on the cost method of the order.The theoretical basis used is the method of order cost. The analytical tool used is the allocation of costs along with the relative selling value method and the collection of cost of goods manufactured by the cost method of the order.From the results of the analysis, it is known that the company has not accurately and accurately charged production costs, according to the company the cost of Cream Cheese ice cream products is Rp. 1,268,800.00, for Oreo flavor is Rp. 1,149,400.00, for Vanilla flavor is Rp. 1,295,200.00, for Monster Ink taste is Rp. 1,072,160.00, for Ovaltine flavor is Rp. 710,160.00, for Nutella flavor is Rp. 1,074,800.00, for Mocca flavor is Rp. 692,160,00, for Clocolato flavor is Rp. 1,211,800.00, for the taste of Buble Gum is                        Rp. 782,880.00, for Green Tea flavor is Rp. 773,160.00. While according to the analysis of the cost price of Cream Cheese ice cream products is Rp. 1,296,125.00, for Oreo flavor is Rp. 1,196,625.00, for Vanilla flavor is Rp. 1,318,125.00, for the taste of Monster Ink is Rp. 1,084,500.00, for Ovaltine flavor is Rp. 735,075.00, for Nutella taste is Rp. 1,086,700.00, for Mocca taste is Rp. 720,075.00, for Clocolato flavor is Rp. 1,248,625.00, for flavor Buble Gum is Rp. 795,675.00, for Green Tea flavor is Rp. 787,575.00.After testing the hypothesis by holding a calculation of the cost of production based on the order price method, it can be seen that the calculations made by the company are lower than the calculation using the cost method of the order. So the hypothesis put forward by the author can be accepted.
PENGARUH PENGELOLAAN PEMBAYARAN TUNJANGAN TERHADAP KINERJA PEGAWAI PADA DINAS PEMUDA DAN OLAHRAGA PROVINSI KALIMANTAN TIMUR Nurfitriani 3, Tri Mulyana Danna Solihin
EKONOMIA Vol 10, No 3 (2021)
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Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pengelolaan pembayaran tunjangan terhadap kinerja pegawai di Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur. Metode penelitian ini kuantitatif dengan jenis korelasional.  Populasi dalam penelitian semua pegawai pada Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur tahun 2021 sebanyak 95 orang. Jumlah sampel yang diambil dalam penelitian ini adalah 95 orang karena jumlah populasi kurang dari 100 orang. Memfokuskan pada variabel dependen kinerja pegawai dan variabel independen yaitu pengelolaan pembayaran tunjangan. Analisis data menggunakan regresi linier sederhana. Berdasarkan hasil penelitian pengelolaan pembayaran tunjangan berpengaruh signifikan terhadap kinerja pegawai di Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur dengan nilai sig. sebesar 0,000 < 0,05 sehingga hipotesis diterima. Sehingga semakin tinggi pengelolaan pembayaran tunjangan maka semakin tinggi kinerja pegawai. Begitupula sebaliknya semakin rendah pengelolaan pembayaran tunjangan maka semakin rendah kinerja pegawai.
Analisis Penerapan Tarif Jasa Rawat Inap Kelas NAPZA Dengan Metode Activity Based Costing Pada Rumah Sakit Jiwa Daerah Atma Husada Mahakam Danna Solihin, 3, Radika Rahim Eddy Soegiarto 2
EKONOMIA Vol 9, No 3 (2020)
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ABSTRACT Analysis of the Application of Service Rates for Inpatient Classes with Activity Based Costing at the Atma Husada Mahakam Regional Mental Hospital.               The formulation of this problem is whether calculating the rate of inpatient treatment for class III drugs applied at the Atma Husada Mahakam Regional Mental Hospital is higher than calculating the rates using the Activity Based Costing method. This study aims to study the calculation of the cost of inpatient treatment for class III drugs applied at the Atma Husada Mahakam Regional Mental Hospital higher than calculating the rates with the Activity Based Costing method..               The analysis method used is a comparative descriptive method that shows and compares the rates of hospital hospitalization with traditional methods and the Activity Based Costing method.               The results of the calculation of inpatient rates with the Activity Based Costing method in class III drug provide higher results compared to the traditional method applied by the Atma Husada Mahakam Regional Mental Hospital, with a difference of Rp 104,205.68. This can occur because all costs are calculated based on consumption which raises costs.            Tariif differences that occur due to the imposition of costs on the Activity Based Costing method for the activities of each room are different and use more then one cost driver and overhead costs on the activity based costing method not based on volume, but on the activities required.
Analisis Pertumbuhan Return On Investment (ROI) pada PT. Kino Indonesia Tbk Sebelum dan Sesudah Go Public Danna Solihin3, Annisa Setiyo Wati1 Mardiana 2
EKONOMIA Vol 9, No 3 (2020)
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Annisa Setiyo Wati, Analysis of Return On Investment (ROI) at PT. Kino Indonesia Tbk Before and After Go Public (under the guidance of Ms. Mardiana as advisor I and Mrs. Danna Solihin as mentors II).            The purpose of this study is to know and analyze the growth of PT. Kino Indonesia Tbk Return On Investment (ROI) before and after going public.The theoretical basis used in this study is Sujarweni (2016:6) argues that the definition of management accounting is "Management accounting is one of the fields of accounting that studies how to produce financial information for management which will then be used for decision making". Rudianto (2013: 192) argues that the Return on Investment (ROI) is: "Return On Investment (ROI) is a ratio that shows the return (return) on the amount of assets used in the company. ROI is also a measure of management effectiveness in managing its investment".            The analytical tool in this study uses financial ratios, namely the profitability ratio (Return On Investment), and the ratio of growth rates. The results showed that the Return on Investment (ROI) of PT. Kino Indonesia Tbk prior to going public for the 2014-2015 period had increased, as indicated by the number 46.77% whereas growth in the period 2015-2016 before going public PT. Kino Indonesia Tbk decreased to -32.72% and growth increased after going public in the 2016-2017 period and the 2017-2018 period, as indicated by the 2016-2017 Return on Investment (ROI) growth rate of -38.65% and the 2017-2018 period of 23, 37%.
Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada PT Tjokro Bersaudara Samarindaindo Danna Solihin, Fransiska Reza Karina Hayuning Mardiana2
EKONOMIA Vol 10, No 3 (2021)
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             The purpose of this study is find out and analyze the implementation of human resource audits in the management of Human Resources at PT. Tjokro Bersaudara Samarindaindo has been carried out effectively and efficiently in the fieldThe analytical tool used is a comparative method that is comparing the existing systems and procedures in the company with and conducting a follow-up audit to evaluate the audit findings by asking questions in the form of questionnaires Internal Control Quistionaries.The results of this study indicate that human resource activities at PT. Tjokro Bersaudara Samarindaindo is not running well, this is evidenced by the results of the analysis of human resource activities get a relative value that is not appropriate. The procedure for testing the management control system for the functions of Human Resources planning, recruitment, selection and placement, training and development of employees, occupational safety and health, and layoffs also results in a less appropriate relative value, so that the company's internal control system is poorly implemented.The conclusion of this study in general in terms of the activities of Human Resources that occur in the field at PT Tjokro Bersaudara Samarindaindo is not suitable so that improvements are needed to the existing management control system to facilitate existing activities.
Co-Authors Catur Kumala Dewi Catur Kumala Dewi Dewi, Catur Kumala Eka Yudhyani Eka Yudhyani Eka Yudhyani, Eka Ekawati Ekawati Faizal Reza Haryadi, Rina Masithoh Heriyanto Heriyanto Indrawati, Andi Ivana Nina Esterlin Barus Masithoh, Rina Muhammad Nur Nurfitri Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani, Nurfitriani Rina Masitho Haryadi Rina Masithoh Rina Masithoh Hariyadi Titin Ruliana