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All Journal DEDIKASI JURNAL MAHASISWA EKONOMIA Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal GeoEkonomi JIIP (Jurnal Ilmiah Ilmu Pendidikan) BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Journal La Bisecoman Jurnal Abdimas Lamin SWARNA: Jurnal Pengabdian Kepada Masyarakat
Eka Yudhyani
Universitas 17 Agustus 1945 Samarinda
Religion Arts 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 Social Sciences Other

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PENGARUH PELAYANAN TERHADAP KEPUASAN PASIEN RAWAT JALAN PADA PUSKESMAS PEMBANTU DESA MENAMANG KANAN KECAMATAN MUARA KAMAN KABUPATEN KUTAI KARTANEGARA Eka Yudhyani, Nur Maulida. H, TheresiaMilitina,
EKONOMIA Vol 5, No 3 (2016)
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Tujuan dari penelitian ini adalah untuk Mengetahui pengaruh simultan variabel  kualitas  layanan  yang  meliputi  tangibles,  reliability,  assurances, responsiveness, dan  emphaty terhadap kepuasan pasien Rawat  Jalan di Puskesmas Pembantu Desa Menamang Kanan            Jenis penelitian yang akan digunakan dalam rangka penulisan skripsi ini adalah penelitian kuantitatif dengan sumber data utama dari kuisioner. Sampel yang dipergunakan sebanyak 89 responden. Metode pemilihan sampel yang digunakan adalah Random sampling. Alat analisis yang dipergunakan analisis regresi linear berganda dan pengujian hipotesis menggunakan uji F dan uji t.Hasil dari persamaan regresi yang dihasilkan menunjukkan terdapat hubungan yang signifikan atau searah antara variabel reliability, responsiveness, assurance, emphaty tangible terhadap kepuasan konsumen pada Puskemas pembantu Desa Menamang Kanan. Maksudnya, apabila variabel independen (bebas) ada penambahan maka variabel dependen (terikat) juga mengalami penambahan dan sebaliknyaPerhitungan uji F (simultan) didapatkan bahwa kelima variabel reliability, responsiveness, assurance, emphaty tangible berpengaruh simultan terhadap kepuasan konsumen pada Puskemas pembantu Desa Menamang Kanan.Dari kedua hasil uji t hitung terlihat nilai t hitung variabel responsiveness yang paling besar dibandingan variabel lainnya, sehingga variabel responsiveness merupakan variabel yang paling dominan berpengaruh terhadap tingkat kepuasan konsumen pada Puskemas pembantu Desa Menamang Kanan
EVALUASI MODAL KERJA DAN PROFITABILITAS Eka Yudhyani3, Tengku Syahfira Muthia Elfreda Aplonia Lau2
EKONOMIA Vol 5, No 3 (2016)
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This study aims to determine whether the working capital which predetermined CV. Koki Teppanyaki have given the increase in profitability. Used theoretical basis of management accounting, working capital, and profitability. Hypotesis : working capital predetermined CV. Koki Teppanyakihas profided an increase in profitability. The data used are financial statements for 2012 - 2013. Analysis tool used is as follows : 1. The working capital consists of 3 phases : 1. Working capital turnover, 2. Sales forecast phase, and 3. Working capital requirements. 2. Profitability consists of 2 ratios : Return On Investment and Net Profit Margin. For working capital research done by calculating working capital turnover, sales forecasts, and working capital requirements. While the profitability of research conducted by calculating return on investment and the net profit margin for the year 2012 – 2013. Then look for changes and growth of the ratio of proficiency level, then known causes of changes in the level of profitability CV. Koki Teppanyaki period 2012 – 2013. The conclusions of the research working capital requirements CV. Koki Teppanyaki show that working capital available at the end of 2013 amounted to Rp. 130.584.550 working capital is not sufficient for the next period in 2014, amounting to Rp. 174.778.500, in which the difference value is Rp. 44.193.950. Whereas the the level of profitability in CV. Koki Teppanyaki period 2012 – 2013 decreased the net profit margin in 2013 of 1.85%, and an increase in the return on investment in 2013 amounted to 59.79%. Of research findings should be to facilitate the operations of the company should CV. Koki Teppanyaki financial companies particularly regarding the calculation of working capital is to conduct planning and controlling working capital carefully and thoroughly
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PT KOBEXINDO TRACTORS Tbk CABANG SAMARINDA Eka Yudhyani3, Muhammad Saripudin1, Theresia Militina2,
EKONOMIA Vol 9, No 1 (2020)
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Factors Affecting the Performance of Employees of PT Kobexindo Tractors Tbk Samarinda Branch" under the guidance of Mrs. Theresia Militina as Advisor Lecturer I and Ms. Eka Yudhyani as Supervisor II.The purpose of this study was to determine the effect of variables of leadership, compensation, motivation, and work discipline on the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. According to Arikunto (2003: 112), this research is population research because all employees who work at PT Kobexindo Tractors Tbk Samarinda Branch are 35 people and because the population is small, saturated sampling or census techniques are used, which is the entire population as the research sample.        Leadership has a positive but not significant effect on the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. The results of this study to explain that the leadership at PT Kobexindo Tractors Tbk Samarinda Branch has not run as expected. Compensation variables affect the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. This is because there are positive and significant influences between the two variables. The results of this study want to explain that proper compensation is in accordance with the life needs of employees / employees of PT Kobexindo Tractors Tbk Samarinda. Motivation variable affects the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. This is because there are positive and significant influences between the two variables. The results of this study want to explain that work motivation can increase work enthusiasm, so that it affects the performance of employees. Discipline variables affect the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. This is because there are positive and significant influences between the two variables. The results of this study to explain that work discipline can improve employee performance.  
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT MOAINDO PRIMA DI PAKET PEKERJAAN LANJUTAN PEMBANGUNAN JARINGAN IRIGASI D.I. RAPAK OROS KABUPATEN KUTAI BARAT PROVINSI KALIMANTAN TIMUR Daury Rahadian Sriandanda, Mega Indah Nur Azizah1 Eka Yudhyani 2
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this research is to know and analyze the project budget as a cost control tool at PT Moaindo Prima in the advanced package of work on the construction of the D.I Rapak Oros irrigation network, West Kutai district, East Kalimantan province. In accordance with the objectives of this study,  the subject matter put forward “Is the project budget as a cost control tool at PT Moaindo Prima a further package for the construction work of the D.I Rapak Oros irrigation network, West Kutai Regency, East Kalimantan province in accordance with the realization of the costs?”The basic theory used in this study is cost accounting which focuses on the budget and the realization of the project costs of PT Moaindo Prima. The data collection technique was carried out by means of field research and library research. The data used to determine and analyze the suitability between the budget for the project of the D.I. Irrigation Network Development project. Rapak Oros, West Kutai Regency, East Kalimantan Province with the realization of the cost. The analytical tool use analysis of variance.The result of this research is that the hypothesis is accepted because there is a mismatch in the project cost budget as a cost control tool at PT Moaindo Prima in the Advanced Work Package for the Development of Irrigation Network D.I. Rapak Oros, West Kutai Regency, East Kalimantan Proviance with the realization of the costs. 
ANALISIS RASIO LIKUIDITAS SEBAGAI ALAT PENILAIAN UNTUK MENGUKUR KINERA KEUANGAN PT PRODIA WIDYAHUSADA TBK PERIODE 2016-2018 Rina Masitoh Haryadi3, Rintina Desty Oktaviani1 Eka Yudhyani 2
EKONOMIA Vol 10, No 3 (2021)
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ABSTRACTThe Hipotezise of research are 1) Financial Perform analize on likuidity ratio (Quick Ratio) of PT Prodia Widyahusada Tbk on Indonesia Stock Exchange years 2016-2018 increase 2) Financial Perform analize on likuidity ratio (Current Ratio) of PT Prodia Widyahusada Tbk on Indonesia Stock Exchange years 2016- 2018 increase. 3) Financial Perform analize on likuidity ratio (Cash Ratio) of PT Prodia Widyahusada on Indonesia Stock Exchange years 2016-2018 increase 4) Financial Perform analize on Likuidity ratio (Inventory Toward Equity Ratio) of PT Prodia Widyahusada Tbk on Indonesia Stock Exchange years 2016-2018 increase.The results of the financial ratio analysis show that: 1) Financial performance in terms of the Liquidity Ratio (Quick Ratio) of PT Prodia Widyahusada Tbk 2016-2017 has increased so the hypothesis is accepted, 2017- 2018 has decreased, so the hypothesis is rejected. 2) Financial performance in terms of the Liquidity Ratio (Current Ratio) of PT Prodia Widyahusada Tbk in 2016-2017 has increased so the hypothesis is accepted, 2017-2018 has decreased, so the hypothesis is rejected. 3) Financial performance in terms of the Liquidity Ratio (Cash Ratio) of PT Prodia Widyahusada Tbk in 2016-2018 has decreased, so the hypothesis is rejected. 4) Financial performance in terms of the Liquidity Ratio (Inventory toward equity) of PT Prodia Widyahusada Tbk in 2018-2020 has increased, so the hypothesis is accepted.
ANALISIS PENILAIAN PERSEDIAAN UNTUK MENCAPAI LABA OPTIMAL PADA PT. TITIAN GAS Muhammad Maulana, Lusia Ramanita Eka Yudhyani
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this study is to determine the inventory valuation calculation using the FIFO method, to determine the inventory valuation calculation using the Weighted Average method and to find out which method produces a more optimal profit using the FIFO method or the Weighted Average method.The theoretical basis used in this research is cost accounting which focuses on the calculation of LPG inventory valuation at PT. Titian Gas. The hypothesis of this research is that inventory valuation using the FIFO method will produce the more optimal profit than using the Weighted Average method at PT. Titian Gas.          The results showed that the cost of goods sold for 5.5 kg, 12 kg and 50 kg LPG was having a difference where the calculation using the FIFO method obtained a lower total cost of goods sold than using the Weighted Average method so that the gross profit using the FIFO method could be generate higher profits than using the Weighted Average method.            The conclusion from this research is that the calculation of inventory valuation using the FIFO method produces a more optimal profit than using the Weighted Average method
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PENGUNJUNG PERPUSTAKAAN PADA KANTOR BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) PROVINSI KALIMANTAN TIMUR Ida Rahmawati3, Jayanti Riana Putri1, Eka Yudhyani2,
EKONOMIA Vol 10, No 2 (2021)
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The purposes of this research was determine the effect of each indicators of tangibles, reliability, responsiveness, assurance, and empathy on the satisfaction of library visitors either partially or simultaneously.This research was conducted in the library of the East Kalimantan Regional Development Planning Agency (Bappeda) office, on Kesuma Bangsa Street Number 2 Samarinda which is located on the 2nd floor of the PUSIDO building area of the East Kalimantan Province Bappeda office. The method used in this research is descriptive research method through a quantitative approach using multiple linear regression analysis tools. The research data source is primary data through distributing questionnaires to 87 respondents of visitors to the library of Bappeda East Kalimantan Province.The results of the analysis and calculations show the effect of service quality partially with indicators of tangibles, reliability, assurance has a positive and insignificant effect, responsiveness has a significant positive effect, and empathy has a negative and insignificant effect on visitor satisfaction at the Bappeda library of East Kalimantan Province.Simultaneously, the five service indicators have a significant positive effect on visitor satisfaction at the Bappeda library of East Kalimantan Provinc
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. BENTOEL INTERNASIONAL INVESTAMA Tbk PERIODE 2018-2019 E Y Suharyono 3, Syafitri Eka Setyawati Eka Yudhyani 2
EKONOMIA Vol 10, No 2 (2021)
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The results of financial ratio analysis are 1.) Financial performance in terms of the Liquidity Ratio (Current Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced good conditions compared to 2018, so hypothesis 1 (one) is accepted. 2.) Financial performance in terms of the Liquidity Ratio (Quick Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced good conditions compared to 2018, so hypothesis 2 (two) is accepted. 3.) Financial performance in terms of the Liquidity Ratio (Cash Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced poor conditions compared to 2018, so hypothesis 3 (three) is rejected. 4.) Financial performance in terms of the Profitability Ratio (Net Profit margin) of PT Bentoel Internasional Investama Tbk in 2019 experienced bad conditions compared to 2018, so hypothesis 4 (four) was rejected. 5.) Financial performance in terms of Profitability Ratios (Return On Assets) of PT Bentoel Internasional Investama Tbk in 2019 experienced poor conditions compared to 2018, so hypothesis 5 (five) was rejected. 6.) The financial performance in terms of the Profitability Ratio (Return On Equity) of PT Bentoel Internasional Investama Tbk in 2019 experienced bad conditions compared to 2018, so hypothesis 6 (six) was rejected. 7.) Financial performance in terms of the Solvency Ratio (Debt To Equity Ratio) PT Bentoel Internasional Investama Tbk in 2019 experienced poor conditions compared to 2018, so hypothesis 7 (seven) was rejected. 8.) Financial performance in terms of the Solvency Ratio (Debt To Asset Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced bad conditions compared to 2018 so hypothesis 8 (eight) was rejected.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PT. NUANSA DHARMA CIPTA E Y Suharyono 3, Gisela Imelda Florensia Eka Yudhyani 2
EKONOMIA Vol 10, No 3 (2021)
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ABSTRACTFinancial reports are a very important tool for obtaining information about a company's financial position. Financial reports should be a necessity for every business unit, especially for business owners, given the benefits for business continuity. The object of this research is PT. Nuansa Dharma Cipta is a trading company in Samarinda City. PT. Nuansa Dharma Cipta is one of the entities without public accountability.This study uses a qualitative descriptive study with a case study method that compares the financial statements of PT. Nuansa Dharma Cipta with components of SAK ETAP accounting standard posts. The steps taken to obtain data and information are observation and documentation. Data analysis was performed by comparing the components in SAK ETAP. The hypothesis presented is that the components of financial statements, balance sheet items and income statements are not in accordance with SAK ETAP.The conclusion of the study that the financial statements of PT. Nuansa Dharma Cipta only met 12 of the total 25 recommendations for Financial Accounting Standards for Entities Without Public Accountability, making the conformity rate 48%. So that it can be judged that it is not in accordance with SAK ETAP, the hypothesis that was previously proposed is accepted. 
ANALISIS LAPORAN KEUANGAN ARUS KAS SEBAGAI ALAT PENGUKUR INVESTASI PADA PT. MATAHARI DEPARTMENT STORE TBK Muhammad Maulana3, Andry Kurniawan1, Eka Yudhyani2,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to identify and analyze cash flow statements at PT. Matahari Department Store Tbk. from 2016 to 2019 experiencing a deficit or not and to find out the cash flow statement analysis at PT. Matahari Department Store Tbk. In 2016 to 2019 choose to invest in the company or not.The theoretical basis used in this research is management accounting which includes investment, investment decisions, cash flow reports and cash flow statement analysis. This type of research is a quantitative study with the data used is secondary data which is quantitative data obtained from the annual financial statements of PT. Matahari Department Store Tbk. The analytical tool used is a cash flow ratio analysis which includes: 1) the ratio of operating cash flows to current liabilities; 2) Operating Cash Flow Ratio to Interest; 3) Operational Cash Flow Ratio to Capital Expenditure; 4) Operational Cash Flow Ratio to Total Debt; and 5) Operational Cash Flow Ratio to Net Profit.The results of the discussion of this study are that the overall hypothesis proposed by the researcher is accepted because the results of the cash flow analysis show negative cash flow and the ratio value of PT. Matahari Department Store Tbk. which is not good, so that the company is still not eligible to get investment from investors.
Co-Authors Camelia Verahastuti Catur Kumala Dewi Catur Kumala Dewi Danna Solihin Danna Solihin Ekawati Ekawati Evi Kurniasari Faizal Reza Haryadi, Rina Masithoh Indrawati, Andi Mardiana Mardiana Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani, Nurfitriani Oni Fakhrizni Ratna Dian Sari Rina Masithoh Rina Masithoh Haryadi