Obor: Oikonomia Borneo
Oikonomia Borneo (OBOR) adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi Universitas Widya Gama Mahakam Samarinda. Jurnal terbit secara berkala dua kali setahun pada bulan April (periode November-April) dan Oktober (periode Mei-Oktober). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang Manajemen, Akuntansi dan Perbankan Syari’ah yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur Manajemen, Akuntansi dan Perbankan Syari’ah. Oikonomia Borneo (OBOR) menerima artikel hasil penelitian Manajemen, Akuntansi dan Perbankan Syari’ah yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Artikel merupakan karya original dan bukan hasil plagiasi. Penulis harus membuat pernyataan bahwa naskah yang dikirim belum pernah dipublikasikan atau sedang tidak dalam proses reviu oleh jurnal atau media lain. Bagi artikel hasil penelitian dengan pendekatan survei atau penelitian eksperimen harus mencantumkan instrumen penelitian seperti : kuisioner, daftar wawancara, kasus serta memberikan data dan informasi mengenai cara memperoleh data. Tujuan dari jurnal ilmiah Oikonomia Borneo (OBOR) adalah untuk mendiseminasikan hasil penelitian empiris dalam bidang akuntansi dan keuangan bagi para akademisi dan profesional, praktisi, mahasiswa serta pihak-pihak lainnya
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<![CDATA[OPTIMALISASI PAJAK DAN RESTRIBUSI DAERAH PEMERINTAH KOTA SAMARINDA ]]>
<![CDATA[Arifah Ashari]]>;
<![CDATA[Martinus Robert Hutauruk]]>;
<![CDATA[Mansyur]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.477
<![CDATA[The research aims to find out the Realiasi of Taxes and Regional Retributions of the Government of Samarinda City whether it has been Optimal or not in terms of Realization of Tax Revenue and Regional Retribution. And to know which Taxes and Retributions are not optimal. This research is descriptive qualitative research and to collect data used purposive sampling. Data collection methods used are interviews, observation and documentation. Data analysis techniques used are Data Collection, Data reduction, Data presentation and Withdrawal Conclusions. Based on the results of the study that there are several objects of tax and regional levies that have revenue realization that exceeds the budget target and there are also some tax objects and provincial levies which the level of revenue realization still needs to be more optimized.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PT. ACE HARDWARE INDONESIA, TBK ]]>
<![CDATA[Kurniati Ningsih]]>;
<![CDATA[Erni Setiawati]]>;
<![CDATA[Rudy Syafariansyah]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.487
<![CDATA[The purpose of this study is to find out and analyze the financial performance of PT. Ace Hardware Indonesia in terms of liquidity, solvency and profitability ratios for the period 2013 to 2017. This research method is descriptive by using financial ratio analysis tools such as liquidity ratio, solvency, and profitability to determine the company's financial performance. From the results of the analysis, it is known that the liquidity ratio has a ratio above the industry average ratio, the solvency ratio has a ratio value below the industry average ratio, and the profitability ratio has a ratio value above the industry average ratio.]]>
<![CDATA[ANALISIS EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA PT. METRODATA ELECTRONICS TBK ]]>
<![CDATA[Marcella Reobita Lyan]]>;
<![CDATA[M. Astri Yulidar]]>;
<![CDATA[Rudy Syafariansyah]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.488
<![CDATA[Effectiveness Analysis of Use of Working Capital at PT. Metrodata Electronics Tbk, The purpose of this study was to determine the effectiveness of the use of working capital at PT. Metrodata Electronics Tbk for 2015 until 2017. This research is a descriptive study based on quantitative data at PT. Metrodata Electronics Tbk. The variables used in this research are cash turnover, accounts receivable turnover, inventory turnover and ROI. Based on the results of the analysis and discussion above, it can be seen the effectiveness of the use of working capital at PT. Metrodata Electronics Tbk has experienced an increase in the period of 2015 to 2017 and ROI in companies is above the industry average so that it can be stated the effectiveness of the use of working capital has been effective in funding the company's daily operations.]]>
<![CDATA[ANALISIS PENGENDALIAN KUALITAS PRODUK PADA ROTI GEPENG ZB SAMARINDA ]]>
<![CDATA[Ariza Miftakhul Rahman]]>;
<![CDATA[Ali Mushofa]]>;
<![CDATA[Mardiono Mardiono]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.489
<![CDATA[Analysis of Product Quality Control on ZB Gepeng Samarinda Bread, The purpose of this study is to identify what factors cause damage to bread products and to determine the extent to which the application of statistical aids can be used to control the quality of bread products. This research method is descriptive quantitative using statistical aids found in statistical quality control to determine whether the production process is controlled or not employing a control chart p and cause-effect diagram. From the results of the analysis, it is known that the average damage in each production is 2% in the first quarter and 2.3% in the second quarter, with the total cost overall is 2.2%. The 2.2% value is quite good because the average damage in production is not significant compared to the tolerance limit of 4%. From the causal diagram analysis, it can be seen that the damage factor in the production of flatbread is derived from human factors or in this case employees, production tools, work methods, and materials or raw materials]]>
<![CDATA[ANALSIS PERKEMBANGAN USAHA MIKRO ANGGOTA KOPERASI BMT UGT SIDOGIRI CABANG SAMARINDA ]]>
<![CDATA[Evi Nuryaya]]>;
<![CDATA[Ali Mushofa]]>;
<![CDATA[Eko Kurniawanto]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.490
<![CDATA[This research is intended to determine the business development of BMT cooperative members before and after being given funding from BMT UGT Sidogiri Samarinda. The research method used is qualitative, this research is field research (field research) which aims to improve the background, current situation, and environmental interactions that occur in social units. This research was focused on members of the BMT UGT cooperative Sidogiri Samarinda to see micro-business development before and after the funding. The technique of collecting data was carried out by interviewing members of the BMT UGT Sidogiri Samarinda branch and analyzing the results of this study to improve performance before and after giving advice. From the results of the research that can be obtained the largest according to the sellers of rujak with an average value of Rp.66,600,000 with a percentage of capital increase of 50% and turnover of 77.63% and the percentage increase in profits of 108.33% of fish with an average gain of Rp. 135,000,000 percentage increase in capital 20%, turnover of 17.65% and percentage increase in profits of 14.29%. From this analysis can be denied, Members of the BMT UGT cooperative Sidogiri branch Samarinda in micro-business development That is also the funding provided by BMT UGT Sidogiri Samarinda very helpful working capital, and also keep members of the BMT UGT Sidogiri cooperative from the motives of moneylenders and save you Muslims from the practice of usury that is forbidden.]]>
<![CDATA[PENGARUH PELATIHAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS II SAMARINDA ]]>
<![CDATA[Nor Ainun]]>;
<![CDATA[Suyanto Suyanto]]>;
<![CDATA[Akhmadi Akhmadi]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.508
<![CDATA[Pelatihan dan komitmen organisasi mempunyai peran penting untuk meningkatkan kinerja para pegawai untuk meningkatkan Sumber Daya Manusia yang bermutu. Tujuan penelitian untuk mengetahui pengaruh pelatihan dan komitmen organisasi secara simultan dan persIal terhadap kinerja pegawai. Penelitian ini merupakan penelitian asosiatif dimana populasi dan sampel penelitian adalah seluruh pegawai. Teknik analisis data yang digunakan adalah uji R square, uji f danuji t pada taraf signifikan alpha 0.05. Uji hipotesis menunjukkan hasil pengaruh pelatihan terhadap kinerja pegawai dengan nilai t sebesar 2.330 pada taraf signifikan sebesar 0.024, pengaruh komitmen organisasi terhadap kinerja pegawai dengan nilai t 4.656 pada taraf signifikan sebesar 0.000. Dengan demikian hipotesis dalam penelitian ini menunjukkan pelatihan dan komitmen organisasi secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai di Kantor Kesyahbandaran dan Otoritas Pelabuhan Kelas II Samarinda. Pelatihan secara persial berpengaruh positif dan signifikan terhadap kinerja pegawai. Komitmen Organisasi secara persial berpengaruh positif dan signifikan terhadap kinerja pegawai.Kata Kunci :Pelatihan; Komitmen Organisasi; Kinerja]]>
<![CDATA[IMPLIKASI PENERAPAN DIGITAL MARKETING TERHADAP VOLUME PENJUALAN INDUSTRI RUMAHAN KRIPIK PISANG EDOQU KHAS BUKUAN PALARAN ]]>
<![CDATA[Dahlia Natalia]]>;
<![CDATA[Erni Setiawati]]>;
<![CDATA[Devy Putri Milanda]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.553
<![CDATA[Penelitian ini bertujuan adalah untuk mengetahui bagaimana implikasi sosial media dan manajemen hubungan konsumen terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran. Adapun penelitian ini merupakan penelitian dengan menggunakanmetodepenelitian deskriptif kuantitatif, Sumber data yang digunakan dalam penelitian ini adalah dengan teknik pengumpulan data berupa kuesioner. Sampel dalam penelitian ini berjumlah 351 responden dengan menggunakan rumus Slovin. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan alat bantu SPSS versi 23. Hasil dari penelitian ini menunjukkan secara parsial variabel social media (X1) berimplikasi dan signifikan terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran.dan variabel manajemen hubungan konsumen (X2) berimplikasi dan signifikan terhadap volume penjualan (Y). Secara simultan sosial media dan manajemen hubungan konsumen berimplikasi signifikan terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran.Nilai Adjused R Square adalah sebesar 0,672 yang berarti semua variabel independen dapat menjelaskan sebesar 67,2% terhadap variabel dependen, sementara sisanya 32.8% dapat dijelaskan oleh factor lainnya yang tidak di uji dalam penelitian ini. Kata Kunci : sosial media, manajemen hubungan konsumen,volume penjualan.]]>
<![CDATA[PROSEDUR AUDIT UMUM ATAS ASET TETAP RUMAH SAKIT UMUM DAERAH I.A MOEIS SAMARINDA ]]>
<![CDATA[Zsa zsa Frinovisar Utami]]>;
<![CDATA[Martinus Robert Hutauruk]]>;
<![CDATA[Umar Hi Salim]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.566
<![CDATA[The purpose of this study was to identify the general audit procedures on fixed assets presented by Rumah Sakit Umum Daerah I.A Moeis if it has been performing conformably to Statement of Financial Accounting Standards No. 16. It used audit paper analysis as audit program of fixed assets, internal control questionnaires, top schedule, supporting schedule and adjustment journal. The result of this study showed that the presentment of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis have been performed conformably to Statement of Financial Accounting Standards No. 16. The internal control of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis was good. The accounting policy of fixed assets including recognition, measurement, disclosure, and presentment of fixed assets were appropriate based on Statement of Financial Accounting Standards No. 16. However, it has been found in audit findings that Rumah Sakit Umum Daerah I.A. Moeis has not increase yet the fixed assets such as equipment, machine, and the buildings]]>
<![CDATA[ANALISIS PROFITABILITAS PADA PT. NIPPON INDOSARI CORPINDO TBK PERIODE TAHUN 2015-2017 ]]>
<![CDATA[Maisyarah Maisyarah]]>;
<![CDATA[Erni Setiawati]]>;
<![CDATA[Pantas P. Pardede]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.614
<![CDATA[This study aims to determine the financial profit of a company PT. Nippon Indosari Corpindo Tbk Period 2015-2017 by comparing the average industry of similar companies.The results of the analysis, note that PT. Nippon Indosari Corpindo Tbk seen from the Gross Profit Margin ratio is above the industry average of similar companies which illustrates that PT. Nippon Indosari Corpindo Tbk is better than the industry average of similar companies, the net profit margin ratio in the 2015 period is above the industry average of similar companies, but the period 2016-2017 is below the industry average of similar companies. While the Return on Investment ratio at PT. Nippon Indosari Corpindo Tbk is below the industry average value of similar companies which illustrates that PT. Nippon Indosari Corpindo is inefficient in the ratio of Return on investment, the ratio of Return on Equity for the period of 2015 is above the average industry of similar companies, but the period 2016-2017 PT. Nippon Indosari Corpindo Tbk is below the industry average of similar companies. Keywords: Financial Management, Financial Statements, Financial Ratios, Profitability, Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE), Industry Ratios.]]>
<![CDATA[ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP PADA CV MITRA SAHABAT SAMARINDA ]]>
<![CDATA[Tiya Furdawati]]>;
<![CDATA[Martinus Robert Hutauruk]]>;
<![CDATA[Mansyur]]>
<![CDATA[ OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April ]]>
Publisher : <![CDATA[University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/obor.v1i1.622
<![CDATA[The purpose of this study was to determine the implementation of depreciation by CV. Mitra Sahabat Samarinda complies with SFAS 16. From the analysis results for the acquisition price at Cv. Mitra Sahabat and PSAK16 are appropriate or there is no difference. and For the measurement of Cv Mitra Sahabat in accordance with PSAK 16 where the determination of the acquisition cost of fixed assets recorded by Cv. Mitra Sahabat is the accumulation of the entire purchase price plus the costs incurred for the purchase of the fixed assets. For recognition of Cv. Mitra Sahabat is in accordance with PSAK 16, in which the company applies a policy of charging fees in the period in which they are incurred for repairs issued so that the assets remain in good condition. For the reduction of Cv Mitra Sahabat will be adjusted to PSAK 16. And for the presentation of Cv Mitra Sahabat is not in accordance with PSAK 16 because for the presentation of each type of fixed assets such as land, buildings, office inventory and vehicles are not in accordance with PSAK 16 because the fixed assets presented by the company becomes one, namely a Fixed Asset account. Keywords: Fixed Assets, SFAS 16, Depreciation Method.]]>
