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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 10 Documents
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Search results for , issue "Vol. 3 No. 1 (2021): April" : 10 Documents clear
ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) UNTUK MENILAI TRANSPARANSI DAN AKUNTABILITAS DI DESA TANJUNG LIMAU KECAMATAN MUARA BADAK TAHUN 2019 Sawin Ester Jhoni; Erni Setiawati
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.312 KB) | DOI: 10.24903/obor.v3i1.1411

Abstract

The purpose of this study is to find out how the management of the revenue and expenditure budget of Tanjung Limau village, Muara Badak district in 2020 has been carried out transparently and to find out whether the management of the income and expenditure budget of Tanjung Limau village, Muara Badak district in 2020 has been carried out in an accountable manner. Villages are the pioneers of an autonomous and fully sovereign democratic system and have their own social norms. Villages as autonomous regions are given special rights, such as managing village budgets. Village financial management is derived in the form of village policies in the form of the Village Revenue and Expenditure Budget (APBDesa). This study aims to determine the transparency and accountability of the management of the village budget and expenditure income (APBDesa) in Tanjung Limau village, Muara Badak sub-district. This type of research is to use a qualitative approach in the type of case study. The research method is, the data sources used in this research are primary data sources and secondary data sources. Primary data sources were obtained through interviews and secondary data sources were obtained from books, internet, and related documents. Informants in this study were the village head, village secretary, village treasurer, head of development, BPD, RW, RT, and representatives of community leaders in Tanjung Limau village, Muara Badak district. The result of this research is that the management of APBDesa in Tanjung Limau village, Muara Badak sub-district is already based on the principles of transparency and accountability, although it is not fully in accordance with existing regulations. Thus, it is necessary to carry out continuous improvements while still adjusting to the situation and conditions as well as the development of the prevailing laws and regulations
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018 Fitriyanti; Siti Rohmah
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.74 KB) | DOI: 10.24903/obor.v3i1.1412

Abstract

This study aims to determine the financial distress condition of food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling technique used is purposive sampling. This research was conducted on 9 food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The type of data used in this study is secondary data obtained from the website www.idx.co.id. The method used to analyze financial distress is the Altman Z-Score Modification method using 4 variables X1 X2 X3 and X4. Has the formula Z” = 6.56X1 + 3.26X2 + 6.72X3 + 1.05X4. Z-Score rating category > 2.6 is in the Safe Zone, 1.1 < Z-Score > 2.6 is in the Ash Zone gray so that the possibility of being saved and the possibility of going bankrupt is equally dependent on the decision of the company's management as the decision maker. Z-Score <1.1 is in the Danger Zone categorized as a company experiencing financial difficulties and at high risk of bankruptcy. The results showed that 2 companies were in the Danger Zone, including: PT Tri Banyan Tirta Tbk and PT Prasidha Aneka Niaga Tbk, 4 companies were always in the Safe Zone, including: PT Wilmar Cahaya Indonesia tbk, PT Delta Djakarta Tbk, PT Nippon Indosari Corpindo Tbk and PT Siantar Top tbk, 3 other companies are in the Gray Zone, including: PT Multi Bintang Indonesia Tbk, PT Sekar Bumi Tbk and PT Sekar Laut Tbk
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP KOMERSIAL DAN FISKAL SERTA PENGARUHNYA DALAM LAPORAN KEUANGAN PADA PT. BANGUN KALIMANTAN SAMARINDA nova; Agus Riyanto
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.202 KB) | DOI: 10.24903/obor.v3i1.1413

Abstract

The purpose of this research is to compare the calculation of depreciation of commercial fixed assets with fiscal at PT. Build Kalimantan. The method used in this study is a comparative descriptive method, with the analytical tool used in the form of a List of Fixed Assets PT. Bangun Kalimantan (Special for Buildings and Vehicles), table of Fixed Assets Depreciation Rates According to taxation Law No.36 article 11 of 2008 concerning income tax, and Comparative Table of Depreciation of Fixed Assets. From the results of the analysis, it is known that the calculation of depreciation of fixed assets carried out by PT. Bangun Kalimantan has complied with tax laws and regulations No.36 article 11 of 2008 using the straight-line method and its useful life is in accordance with tax regulations, so there is no positive or negative correction
ANALISIS RASIO AKTIVITAS TERHADAP KEMAMPUAN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Nur Aini Qaidah; Sri Wahyuti
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.87 KB) | DOI: 10.24903/obor.v3i1.1414

Abstract

The purpose of this study was to determine the effect of total asset turnover ratio, accounts receivable turnover ratio and inventory turnover ratio on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The method in this research is correlational quantitative. The measuring instrument uses the Total Asset Turnover Ratio, Account Receivable Turnover Ratio and Return On Investment. The sampling technique is purposive sampling. The sample is 10 companies listed in the food and beverage sector on the Indonesia Stock Exchange with data from 2013-2017. The analysis of this research uses multiple linear regression analysis. The results of the study show the effect of total asset turnover ratio, accounts receivable turnover ratio and inventory turnover ratio simultaneously on profitability. Total asset turnover ratio has a negative and insignificant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. Accounts receivable turnover ratio has a negative and insignificant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. Inventory turnover ratio has a positive and significant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period.
ANALISIS PERSEPSI KONSUMEN TERHADAP KEPUASAN DALAM MENCIPTAKAN LOYALITAS KONSUMEN PADA TOKO BUKU GRAMEDIA BIGMALL SAMARINDA Syahdan Basirang; Dian Irma Aprianti
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.703 KB) | DOI: 10.24903/obor.v3i1.1415

Abstract

Tested simultaneously from the variable Dimensions of Products, Promotion, Distribution, Facilities and Infrastructure, and Prices for consumer satisfaction, the F value is shown to be 12.156 with a significant value of 0.000 and satisfaction with Loyalty with an F value of 43.995 with a significant level of 0.000. Judging from the results of the t test, it can show that consumer perceptions of the promotion dimension have no significant effect on consumer satisfaction with the t value of 1.311 smaller than t table 1.661, consumer perceptions of the distribution dimension have no significant effect on satisfaction with the t value of 1.293 smaller than t table 1.661, Consumer perceptions of the promotion dimension do not have a significant effect on consumer satisfaction with a t value of 1.593 smaller than t table 1.661, Consumer perceptions of the dimensions of physical supporting infrastructure have no significant effect on consumer satisfaction with a value of t count 1.205 smaller than t table 1.661, Consumer perception dimensions Price has a significant effect on consumer satisfaction with the value of t count 3.997 is greater than t count of 1.661. And satisfaction has a significant effect on consumer loyalty with t count 4.258 greater than t table 1.661.
PENGARUH PELATIHAN, PENGEMBANGAN, PENGAWASAN DAN KUALITAS KERJA TERHADAP KINERJA KARYAWAN PT. TRANS INTRA ASIA (STUDI KASUS PADA PROGRAM KOTA TANPA KUMUH) Iis Tri Rahayu; Suyanto
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.672 KB) | DOI: 10.24903/obor.v3i1.1416

Abstract

Employee performance is the result or level of success of a person as a whole during a certain period in carrying out tasks such as work standards, targets or goals, as well as other criteria that have been determined in advance and have been mutually agreed upon. The factors that influence performance are individual factors, namely abilities and skills, organizational support factors and management support factors. By holding training, development and supervision, employees are expected to be able to improve their performance in carrying out their duties and responsibilities properly. This research method is causal comparative by using quantitative analysis tools to determine the effect of training, development, supervision and work quality on employee performance. From the results of the analysis, it is known that the research instrument is declared valid with a probability significance level (p < 0.05) all variables are said to be reliable because the Cronbach alpha coefficient value (a > 0.60). The variables of training, development, supervision and work quality on employee performance each affect employee performance at the level of Sig t < probability (p < 0.05). The results of statistical tests state that simultaneously (simultaneously) the influence of training, development, supervision and work quality affects employee performance, namely the Fcount value of 12.012 while Ftable is 2.64 so that Fcount > Ftable and the significance value is at the 0.000 level at the 5% level. (p < 0.05). Thus it can be concluded that Ha is accepted and H0 is rejected
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (Pada Tahun 2017-2020) MIRNAWATI; MUHAMMAD ASTRI YULIDAR ABBAS; Reslianty Rachim
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v3i1.1204

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Corporate Social Responsibility terhadap kinerja keuangan perusahaan farmasi dengan mewakili Return On Equity dan Return On Asset pada perusahaan faermasi yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yaitu mengumpulkan, mengolah, menyederhankan, menyajikan dan menganalisis laporan keuangan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Adapun variabel yang digunakan dalam penelitian ini adalah Corporate Social Responsibility sebagai variabel Independen dan Return On Equity serta Return On Asset sebagai variabel dependen. serta menggunakan alat analisis statistik dengan bantuan program Excel dan program komputer SPSS ver. 22 untuk mengetahui pengaruh dan hubungan masing-masing variabel. Dari hasil penelitian pertama, diketahui bahwa pengaruh Corporate Social Responsibility terhadap kinerja keuangan yaitu Return On Equity berpengaruh negatif signifikan yang dimana hipotesis yang diajukan sehingga H₁ ditolak, sedangkan hasil penelitian kedua, diketahui bahwa pengaruh Corporate Social Responsibility terhadap kinerja keuangan Return On Asset tidak berpengaruh signifikan yang dimana hipotesis yang telah diajukan sehingga H₂ ditolak.
ANALISIS EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA PT MITRA ADIPERKASA TBK DAN PERUSAHAAN SEJENIS DI BEI Larasati Larasati
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v3i1.1302

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui dan menganalisis apakah penggunaan modal kerja pada PT Mitra Adiperkasa Tbk dan perusahaan sejenis sebagai pembanding yang terdaftar di Bursa EfekIndonesia. Metode penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yaitu dengan mengumpulkan, mengolah, bereksperimen, menyajikan dan menganalisis data laporan keuangan pada PT Mitra Adiperkasa Tbk dan perusahaan sejenis sebagai pembanding yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2020. Variabel yang digunakan dalam penelitian ini adalah perputaran piutang usaha, perputaran persediaan, dan perputaran modal kerja. hasil Berdasarkan analisis dan pembahasan, maka dapat dikatakan bahwa perputaran piutang usaha pada periode tahun 2018-2019 efektif karena berada di bawah rata-rata industri sedangkan pada periode tahun 2017 dan 2020 berada di bawah rata-rata industri, dan perputaran persediaan serta perputaran modal kerja pada periode tahun 2017-2020 berada di bawah rata-rata industri sehingga dapat dinyatakan penggunaan modal kerja pada PT Mitra Adiperkasa Tbk tidak efektif. Kata Kunci : Perputaran Piutang Usaha, Perputaran Persediaan, dan Perputaran Modal Kerja.
ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PT. SIDO MUNCUL TBK PERIODE 2015-2020 mariyana ana
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v3i1.1313

Abstract

Setiap tahun perusahaan berupaya semaksimal mungkin dalam mengelola kinerja perusahaan. Persaingan bisnis, pengaruh politik, fluktuatif nilai mata uang dan kondisi alam merupakan hal yang tidak bisa dihindari oleh seluruh pelaku bisnis. Seperti saat ini karena adanya Covid-19 sejak akhir tahun 2019. Seperti hal tersebut membuat manajemen melakukan tindakan-tindakan untuk terus memepertahankan keberlangsungan perusahaan. Bagaimana manajemen dapat mengelola perusahaan agar mampu bertahan dalam kondisi yang tidak dapat diperkirakan seperti saat ini. Salah satu upaya untuk mengetahui performa perusahaan adalah dengan mengetahui kinerja keuangan tersebut. Untuk mengetahui kinerja keuangan dari sebuah perusahaan adalah dengan menganalisa laporan keuangan, salah satu alat analisis laporan keuangan adalah metode Du Pont System. Tujuannya adalah untuk mengetahui bagaimana perusahaan dalam mengelola efektivitas kinerja keuangan untuk menghasilkan laba yang diperoleh dari penggabungan NPM dan TATO yang kemudian kinerja keuangan tersebut ditandai dari ROI. PT.Sido Muncul Tbk merupakan objek yang digunakan dalam penelitian ini. Metode dalam penelitian ini adalah metode kuantitatif deskriptif dengan teknik pengumpulan data dokumentasi. Dengan menggunakan Analisis Du Pont kinerja keuangan perusahaan PT. Sido Muncul Tbk dari tahun 2015-2020 telah dikelola secara optimal walaupun nilai NPM dan TATO fluktuatif namun nilai ROI stabil. Sehingga dapat disimpulkan perusahaan dapat mengelola kinerja keuangan perusahaan dengan baik.
PENGARUH GAYA KEPEMIMPINAN, REWARDDAN PUNISHMENT TERHADAP MOTIVASI KERJA PADA PT. KARYANUSA EKA DAYA DI KABUPATEN KUTAI TIMUR masni masni
OBOR: Oikonomia Borneo Vol. 3 No. 1 (2021): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v3i1.1357

Abstract

Masni: The Effect of Leadership Style, Reward and Punishment on Work Motivation at PT. Karyanusa Eka Daya, East Kutai Regency. (under the guidance of Advisory Lecturer I Mr. Suyanto and Supervisor II Mrs. Meinard Maya Safitri) The importance of employees who cover the role of utilization and management of employees is needed to grow the work ethic of employees, the company must comply with a number of requirements by applying effective HR management techniques and concepts, namely from how someone leads, rewards and punishments. The effectiveness of achieving the company's vision is strongly influenced by the role of the leader. A leader must be able to influence and direct appropriately so that employees are willing to carry out their work without coercion and are happy to work together to realize company goals. The research objective to be achieved is to find out and analyze whether the Leadership Style, Reward and Punishment have a partial or simultaneous effect on Work Motivation on Employees of PT. Karyanusa EkaDaya, East Kutai Regency. Based on the research, the results obtained partially that the leadership style variable has no significant positive effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Partially, the reward variable has a significant positive effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Partially, the punishment variable has no significant negative effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Simultaneously the variables of leadership style, reward, punishment have a significant positive effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Keywords: Leadership Style, Reward, Punishment and Work Motivation

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