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Obor: Oikonomia Borneo
Published by Universitas Widya Gama Mahakam Samarinda
ISSN : 26853000     EISSN : 26853000     DOI : https://doi.org/10.24903/je.v11i1.1143
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 25 Documents
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Search results for , issue "Vol. 1 No. 1 (2019): April" : 25 Documents clear
PERANAN INTERNAL AUDIT DALAM PENGAWASAN PIUTANG USAHA PADA CU DAYA LESTARI KABUPATEN KUTAI BARAT Desna Reti; Martinus Robert Hutauruk; Umar Hi Salim
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.607 KB) | DOI: 10.24903/obor.v1i1.628

Abstract

The formulation of the problem in this study would like to compare the role of internal audit in the control of trade receivables in the Credit Union Daya Lestari in West Kutai barat with Credit SOP (Standard Operating Procedure)? This study aims to determine the role of internal audit in the supervision of trade receivables at CU Daya Lestari West Kutai barat. The benefits of this research as information material for CU Daya Lestari in the role of internal audit Internal audit is an examination carried out by the company's internal parts of the company's financial statements and accounting records. SOP (Standard Operating Procedure) is a guideline or reference in work that is in accordance with the functions and financial requirements in accordance with work procedures, work procedures and work systems that apply in the company. This research method uses a comparative analysis method that is comparing between Supervision of credit or credit or loans according to the SOP (Standard Operating Procedures) in the Credit Union with the conditions that occur in the Credit Union Daya Lestari West Kutai barat. From the results of the analysis, it was learned that the Daya Lestari Kutai Barat Credit Union conducts credit supervision or lending in accordance with the SOP (Standard Operating Procedure) of the Daya Lestari Credit Union. This can be seen from the election table which shows everything is done in accordance with the existing SOP. keywords: internal audit, supervision, accounts receivable, lending, SOP Credit union.
ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS SEBAGAI DASAR KINERJA KEUANGAN PADA PT. ADIRA DINAMIKA MULTI FINaNCE Tbk Riska Ayu Saputri; Erni Setiawati; Mansyur
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.042 KB) | DOI: 10.24903/obor.v1i1.640

Abstract

penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan Adira Dinamika Multi Finance Tbk yang ditinjau dari rasio profitabilitas dan aktivitas periode tahun 2014 sampai tahun 2018.Metode penelitian ini bersifat deskriptif dengan menggunakan alat analisis rasio keuangan seperti rasio profitabilitas dan aktivitas untuk mengetahui kinerja keuangan perusahaan.Dari hasil analisis, diketahui bahwa rasio profitabilitas memiliki hasil rasio di bawah rata-rata rasio industri dan rasio aktivitas memiliki nilai rasio di bawah rata-rata rasio industri. Kata Kunci : Rasio Profitabilitas dan Rasio Aktivitas
SUMBER DAN PENGGUNAAN MODAL KERJA PADA CV. METRA SYAH DI SAMARINDA Nur Lita; Erni Setiawati; Mansyur
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.364 KB) | DOI: 10.24903/obor.v1i1.641

Abstract

Abstrak-Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan efisiensi penggunaan modal kerja pada perusahaan CV. Metra SYah dari tahun 2015 hingga 2017. Populasi dalam penelitian ini adalah satu perusahaan yaitu CV. Metra Syah di Samarinda. Dengan sampel laporan keuangan yaitu laba rugi dan neraca. Metode penelitian ini bersifat kuantitatif dengan menggunakan alat analisis laporan sumber dan penggunaan modal kerja, rasio aktivitas untuk menilai efektifitas dan rentabilitas modal kerja untuk menilai efisien. Dari hasil analisis diketahui sumber dan penggunaan modal kerja tidak efektif dan efisien karena berada dibawah rata – rata industri. Kata Kunci : Modal Kerja, Efektif dan Efisien
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA PT. INDOFOOD CBP SUKSES MAKMUR TBK. Alfonsius Deri; Martinus Robert Hutauruk; Pantas Pangondian Pardede
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.358 KB) | DOI: 10.24903/obor.v1i1.644

Abstract

The purpose of this study is to determine the financial performance of PT Indofood CBP SuksesMakmur Tbk from 2014-2018 using financial ratios. The results of the discussion of financial ratios used are liquidity ratios consisting of ratios Current Ratio and Ouick Ratio. Then the Solvency Ratio consists of Debt To Asset Ratio and Debt To Equity Ratio ratios. Activity ratio consists of Fixed Asset Tun Over ratio, and Total Asset Turn Over. Then the Profitability Ratio consists of the ratio of Return On Assets, and Return On Equity. The results of this study indicate that the company performs well when viewed from the liquidity ratio and solvency ratio. While the average is not good when seen from the ratio of profitability and activity. Keywords : Liquidity, Solvency. Profitability, Activity
Pengaruh Stres Kerja On The Job dan Off The Job Terhadap Kinerja Karyawan PT Bank Pembangunan Daerah Kalimantan Timur dan Kalimantan Utara Kantor Cabang Utama Samarinda Widia Dwi Asmara
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.597

Abstract

Abstrak Widia Dwi Asmara, 2018. Pengaruh Stres Kerja On The Job dan Off The Job terhadap Kinerja karyawan pada PT BPD kaltim Kaltara Kantor Cabang Utama Samarinda. Dibawah bimbingan Dosen Pembimbing I Bapak H. Ismed Barakbah, SE,MM dan Pembimbing II Ibu Reslianty Rachim,SE.,M.Ec.Penelitian ini bertujuan menganalisis factor Stres Kerja On The Job dan factor Stres Kerja Off The Job secara bersama-sama berpengaruh secara signifikan terhadap kinerja karyawan PT BPD Kaltim Kaltara Kantor Cabang Utama Samarinda dan untuk mengetahui faktor yang paling dominan dalam mempengaruhi kinerja karyawan.Sampel menggunakan metode Simple Random Sampling yaitu responden yang menjadisampel dalam penelitian ini dipilih secara acak, populasi penelitian sebanyak 105 karyawan dan penetuan jumlah sampel menggunakan rumus Slovin.Hasil penelitian menujukan uji F stress kerja On The Job (X1) dan stres kerja Off The Job (X2) secara bersama-sama mempengaruhi kinerja karyawan (Y) diketahui bahwa nilai Fhitung 120,765>Ftabel 3,11 dan nilai signifakan sebesar 0,000<0,05. HasilUji T diketahui Thitung untuk variabel stress kerja On The Job (X1) sebesar 5,017 dan Ttabel sebesar 1,989. Thitung untuk variabel stress kerja Off The Job (X2) sebesar 4,570 dan diketahui Ttabel sebesar 1,989. dengan tingkat signifikan sebesar 0,000 atau lebih kecil dari 0,05. Dengan demikian terbukti bahwa stress kerja X1maupun X2 berpengaruh secara signifikan terhadap kinerja karyawan Y.Variabel stress kerjaOn The Job (X1) memilikipengaruh yang dominanterhadapkinerjakaryawanpada PT BPD KaltimKaltara Kantor CabangUtamaSamarinda. Hal inidapatdibuktikanmelaluinilaiuji t untukvariabel stress kerjaOn The Job (X1) yang nilaithitung 5,017 >thitungvariabel stress kerjaOff The Job (X2) 4,570 didukungnilaistandardized coefficients beta stress kerjaOn The Job sebesar 0,476 darivariabel stress kerjaOff The Job 0,434.Berdasarkan penelitian yang telah dilakukan, stress kerja On The Job (X1) dan stress kerja Off The Job (X2) mempengaruhi kinerja karyawan (Y) sebesar 74,9% sedangkan sisanya 25,1% di pengaruhi oleh faktor lain yang tidak termasuk dalam penelitian ini
PENGARUH HARGA DAN PROMOSI TERHADAP TINGKAT PENGGUNA JASA PENGIRIMAN DI JNE CABANG SAMARINDA Aisyah Rayyani
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.1813

Abstract

This study aims to determine how much influence price and promotion have on the level of users of delivery services at JNE Samarinda branch. perceived by consumers who use JNE Samarinda branch. The model used in this research is a questionnaire and literature study using a Likert scale and the method of determining the sample used is the Slovin formula as many as 100 samples with a population of 24,090. The analytical method used is validity test, reliability test, multiple linear regression analysis, coefficient of determination test and hypothesis testing, namely partial significant test (T) and simultaneous significant test (F) with the help of SPSS version 22 computer program to determine the effect of each variable. . The results of the study stated that the independent variables namely price and promotion had a positive influence on the dependent variable of service users with a value of 57%. With these results, the proposed hypothesis is accepted
PENGARUH STRES KERJA TERHADAP KOMITMEN ORGANISASI PADA KARYAWAN PT. NURANY JAYA TOUR & TRAVEL SAMARINDA Dwi Ariyanti
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.1814

Abstract

The research problem formulation is whether work stress has a significant effect on organizational commitment to employees of PT. Nurany Jaya Tour & Travel Samarinda. The purpose of this study was to determine the effect of work stress on organizational commitment to employees of PT. Nurany Jaya Tour & Travel Samarinda. This research method is associative using statistical analysis tools with the help of SPSS ver 24 computer program to determine the effect of each variable. From the results of the analysis, it is known that the value of Simple Linear Regression is Y = 3.077 + 0.198, this indicates that work stress has a positive effect on organizational commitment. As for the results of the Coefficient of Determination analysis, it is known that R2 = 0.042, this shows that there is an influence of 4.2% between Job Stress and Organizational Commitment. And based on the results of the F test, it is known that the significant value (sig) is 0.202> 0.05 and the Fcount is 1.682>Ftable 4.10. From these results, H0 is accepted and H1 is rejected, which means that there is no significant effect between Work Stress (X) together on Organizational Commitment (Y) Employees at PT. Nurany Jaya Tour & Travel Samarinda
PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SARANA KALTIM VENTURA Eni Hidayanti
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.1815

Abstract

This study aims to examine and analyze the effect of work motivation and work discipline on job satisfaction of employees of PT. Facilities Kaltim Venture. This study uses a descriptive methodology with a quantitative approach. The sample in this study were all 33 employees. The data was collected by using a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression with the following test results: Y = 2.114 + 0.624X1 + 0.265X2.Th e results of this study indicate that there is a positive and significant influence between work motivation and work discipline on job satisfaction of employees of PT. Facilities Kaltim Venture. Partially, work motivation has a positive and significant effect on job satisfaction with tcount of 6.125 > ttable 2.042 with sig value of 0.000 <0.05. And work discipline has a positive and significant effect on job satisfaction with tcount of 2.485 > ttable 2.042 with a sig value of 0.019 <0.05
ANALISIS PERSEDIAAN BAHAN BAKU KEDELAI DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) PADA UD. KARYA MANDIRI SAMARINDA Heri Surya
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.1816

Abstract

This study aims to determine the optimal amount of inventory costs by comparing the inventory management of soybean raw materials with inventory management using the Economic Order Quantity (EOQ) method at UD Karya Mandiri Samarinda. In this study using an analytical tool with the Economic Order Quantity (EOQ) method to find out the optimal amount and cost of inventory, and assisted by other analytical tools, namely Safety Stock, Re Order Point, total ordering cost, total storage cost and total inventory cost. From the results of the analysis, it is known that inventory management using the Economic Order Quantity (EOQ) method is more optimal than UD inventory management. Samarinda's Independent Works. The test results state that together the EOQ method can minimize inventory costs.
PENGARUH PENGEMBANGAN KARIR TERHADAP KEPUASAN KERJA KARYAWANPADA UNIVERSITAS WIDYA GAMA MAHAKAM SAMARINDA Iis Andriani
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i1.1817

Abstract

The purpose of this study was to determine the effect of Career Development on Employee Job Satisfaction at Widya Gama Mahakam University Samarinda. This research method is associative by using statistical analysis tools with the help of SPSS version 24 computer program to determine the effect of each variable. From the results of the analysis, it is known that the Linear Regression value is Y = 1.908 + 0.525X, the coefficient of determination is 20%. The results of the t-test of career development variables have a positive and significant effect on employee job satisfaction (sig of 0.001 < 0.05 and t value of 3.574> t table 2.007)

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