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Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Sisa Hasil Usaha Pada Unit Usaha Simpan Pinjam Koperasi Karyawan PDAM Tirta Mahakam Di Tenggarong Muhammad Bhakti Nugraha; Achmad Jais; Muhammad Hermanto
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 1 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Abstract:The purpose of this research is to know whether there is a significant influence of cash turnover anda receivable turnover to the rest of business result (SHU) and to analyze the dominant influence to the rest of business result (SHU) on Employee Cooperative PDAM Tirta Mahakam In Tenggarong. The data used in this research is the financial report Employee Cooperation PDAM Tirta Mahakam namely profit and loss and balance sheet 2012-2016 period. Analyzer used is multiple regression analysis, correlation coefficient analysis and coefficient of determination, t test and test f. The hypothesis is There is influence of cash turnover and receivable turnover to the rest of business result (SHU) on Unit Business Saving and Loan Employee Cooperative Unit of PDAM Tirta Mahakam In Tenggarong and Variable receivable turnover have the ost dominant influence to the rest of business result (SHU) on Unit Business Savings and Loan Employee Cooperative Unit of PDAM Tirta Mahakam In Tenggarong.The result of research shows that simultaneously cash turnover variabels and receivableturnover no effect on SHU on unit business saving and loan Employee Cooperative PDAM Tirta Mahakam In Tenggarong where the value of F arithmetic = 5,386 < F table = 19,000. The value of t test receivable turnover (X2) is 0,182 when compared with the test value of t cash turnover (X1) 0f 3,207 then cash turnover has an dominant influence on the rest of of business result.The number of R Square generated is 0,843, it shows that 84,3% of the remaining business result is influenced by cash turnover and receivable turnover. While the remaining 15,7% influenced by other factors or other variables beyond this study. Keyword: cash turnover, account receivable turnover, rest of business result

Pengaruh Punishment Dan Reward Terhadap Disiplin Kerja Pada PT. Tri Mandiri Selaras Di Tenggarong Syanti Wahyuni; Sabran Sabran; Muhammad Hermanto
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 2 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Abstract : PT Tri Mandiri Selaras is a showroom company of Daihatsu cars equipped with authorized workshops for routine checks and maintenance as well as vehicle engine repair customers who are located on Aji Lake RT.05 Malay Village Kutai Kartanegara Regency. The number of employees working on PT Tri Mandiri Selaras are 26 people divided into 7 people mechanics, 6 administrators, 4 sales people, 2 office boys, 2 cashiers, 1 person, 1 head marketing and 3 human resouch developmen. The study was conducted in April 2018, the population data available in April 2018 was 25 people and the number of samples used in this study were 25 people. The analysis tools used are multiple regression analysis and hypothesis testing using F test and t test with the help of SPSS For Window 20.0. The results of F test calculations (simultaneous correlation / joint), variable punisment (X1) and reward (X2) simultaneously affect employee work discipline. Then the independent variables have a significant relationship or employee discipline variables influenced by the variable punisment (X1) and reward (X2). From both result of partial correlation test above seen the biggest punisment variable value compared to reward variable, so the punisment variable is the most dominant variable affecting employee work discipline. Keywords: Punishment, Reward, Work Discipline

Implementasi Peraturan Bupati Nomor 33 Tahun 2016 Tentan Pemberian Tambahan Penghasilan Aparatur Sipil Negara Terhadap Peningkatan Disiplin Dan Kinerja Pegawai Pada Kantor Kelurahan Maluhu Kecamatan Tenggarong Dendi Dwi Safutra; Syahruddin Syahruddin S; Muhammad Hermanto
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 2 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Abstract:The purpose of this study was to determine the magnitude of the effect of giving additional employee income (TPP) to increase the level of discipline and employee performance at the Maluhu Sub-District Office in Tenggarong District.The problem is that there are quite a lot of employees who are diligent in being absent in the morning but one hour after that the employee can go straight out of the office and come back one hour later before being absent home in the afternoon. As for discipline in terms of the effectiveness of the use of work time which should not have experienced a significant increase or change. Employees of the Maluhu Urban Village Office are absent only to pursue or fulfill incentive payment requirements.This research was conducted using quantitative methods. The sample used was 24 people. The analysis tool uses 2 linear dependent paradigm regression, with hypothesis testing using the t test and correlation.The results of TPP t count with work discipline is 6.485 while t table with degrees of freedom at the level of 5% (a = 0.05), amounting to 1.717 which means (t count 6.485> t table 1.717). Thus H0 is rejected and H1 is accepted. Thus the first hypothesis proposed in this study was accepted because it proved the truth.The results of TPP t count with employee performance is 4.012 while t table with degrees of freedom at the level of 5% (a = 0.05), amounting to 1.717 which means (t count 4.012> t table 1.717). Thus H0 is rejected and H1 is accepted. Thus the second hypothesis proposed in this study was accepted because it proved the truth.From the results of the comparison of the second partial correlation of the Y variable above, it can be seen that the correlation value between the variables of TPP money and work discipline is more than the value of TPP money with a performance of 0.810 versus 0.650. So that it can be concluded that giving TPP money so far to employees of the Maluhu Village Office in Tenggarong is far more able to have a dominant influence on work discipline than on performance improvement. So that the third hypothesis in this study is accepted. Keywords: Additional Employee Income (TPP), Discipline And Employee Performance

Optimalisasi Persediaan Semen Tiga Roda Pada Toko Bangunan Tamara Di Mangkurawang Tenggarong Muhammad Hariyanto; Bahransyah Bahransyah; Muhammad Hermanto
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 1 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v18i1.539

Abstract:The main objective of this research is to know the optimal amount of Cement inventory by using Economic order Quantity method at Tamara Shop ShopInMangkurawang in January 2018. The analytical tool used to examine the economic order quantity (EOQ), reorder point and safety stock. The data used during this study was January 2018.Based on the results of research that researchers have done to prove the hypothesis, which previously has been supported by the description on the background, the formulation of the problem and the basic theory that has been the authors pointed out the following will be submitted things as follows:The optimal order amount (EOQ) at Tamara Building Shop in Mangkurawang Tenggarong is: EOQ Cement Three Wheels as much as 256 Zak.The optimal amount of Safety Stock at Tamara Building Shop in Mangkurawang Tenggarong is: Three-Wheel Cement Safety Supplies of 36 Zak.The optimal ordering point (ROP) at Tamara Building Shop is: ROP Cement Three Wheels at the time of the remaining inventory 89 Zak.The optimal ordering frequency at Tamara Building Shop in MangkurawangTenggarong, is: Frequency of booking three cement wheels as much as 6 times a month, with the distance between orders 5 days. Keywords: EOQ, reorder point, safety stock, order frequency

Analisis Penerapan Metode First In First Out ( Fifo ) Dan Average Untuk Penilaian Persediaan Kertas HVS Pada Muara Kaman Copy & Print Center Di Tenggarong Nurtia Widyasari; Yonathan Palinggi; Muhammad Hermanto
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 21 No 2 (2021)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Abstract: The purpose of this study was to compare the valuation of HVS paper inventories with the First In First Out (FIFO) method and the Average method in the Muara Kaman photocopy business in Tenggarong. The analytical tool used is descriptive analysis. The method of descriptive analysis is to describe the nature of something that has been going on at the time the research is being conducted and examines the causes of certain symptoms. Furthermore, this analysis uses the FIFO and Average methods in inventory valuation. The results of calculations using the average method produce cost of goods sold which is greater than the First In First Out (FIFO) method. On the other hand, the calculation using the First In First Out (FIFO) method will result in a higher ending inventory value than the average method. So if you want to report the value of current assets (especially inventory) is greater then you can use the FIFO method. Keywords: Inventory Valuation, FIFO, Average

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