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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. 2 (2021): Oktober" : 10 Documents clear
ANALISIS KINERJA KEUANGAN DENGAN METODE DU PONT PADA PT. MAYORA INDAH TBK DI BURSA EFEK INDONESIA PERIODE 2015-2017 Hartini Hartini; Sri Wahyuti
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.979 KB) | DOI: 10.24903/obor.v3i2.676

Abstract

Guna melihat tingkat efektivitas operasional suau perusahaan, tidak hanya menggunakan kepekaan dan ketajaman para manajer secara kualitatif tetapi harus menggunakan metode kuantitatif. Du Pont System merupakan suatu metode yang digunakan untuk menilai efektivitas operasional perusahaan tersebut. Rumusan Masalah penelitian adalah : Bagaimana hasil kinerja keuangan PT.MAYORA INDAH Tbk dari tahun 2015 - 2017 di analisis dengan metode Du Pont ?. Tujuan Penelitian sebagai berikut : Untuk mengetahui variabel-variabel yang mempengaruhi kinerja keuangan di PT.MAYORA INDAH Tbk. Mengetahui kinerja keuangan PT. MAYORA INDAH Tbk berdasarkan analisis Du Pont. Jenis metode penelitian ini menggunakan metode deskriptif kuantitatif, menggunakan angka, mulai dari pengumpulan data, penafsiran terhadap data tersebut, serta penampilan dari hasilnya. Berdasarkan hasil analisis Du Pont PT. Mayora Tbk pada tahun 2015 tingkat ROI yang diperoleh besar sebanyak 13,70 % hasil perkalian dari Profit Margin 11,13 % dengan Total Asset Turnover 128,52 %. Pada tahun 2016 mengalami peningkatan dari ROI sebanyak 16,30 % yang mengakibatkan kerugian bagi perusahaan. Pada tahun 2017 pada ROI sebanyak 11,99 % mengalami penurunan kembali dari ditahun 2016 yang mengalami penurunan. Ini disebabkan perusahaan belum mampu memaksimalkan kinerja keuangan pada tahun 2017 . Dengan demikian pernyataan penelitian bahwa analisis Du Pont menjelaskan perbandingan kinerja keuangan PT. Mayora Indah Tbk dapat diterima dalam mengelola kinerja perusahaannya.
PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN, HARGA DAN LABEL HALAL TERHADAP KEPUASAN KONSUMEN PADA RUMAH MAKAN SAMBAL LALAP DI SAMARINDA Krisdayanti; Suyanto
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.037 KB) | DOI: 10.24903/obor.v3i2.1422

Abstract

This study aims to determine whether there is an influence between the variables of Product Quality (X1) Service Quality (X2), Price (X3) and Halal Label (X4) on Consumer Satisfaction (Y). The results of this study show that Product Quality (X1) and Price (X3) variables partially have an influence on Consumer Satisfaction (Y) while Service Quality (X2) and Halal Label (X4) variables partially have no effect on Consumer Satisfaction (Y) . Then based on the F test, the results obtained 63,934> 2,470 meaning that the variables of Product Quality (X1), Service Quality (X2), Price (X3) and Halal Label (X4) affect Consumer Satisfaction (Y). Then the value obtained is that the value of R2 (R Square) has an effective contribution of 0.729 (72.9%) which means that 4 variables in this study are Product Quality (X1) Service Quality (X2), Price (X3) and Halal Label (X4). has an effective contribution of 72.9% to Consumer Satisfaction (Y).
PENGARUH HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DI PERCETAKAN INDOPRINT KALTIM MANDIRI SAMARINDA Dina Saputri; Dian Irma Aprianti
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.105 KB) | DOI: 10.24903/obor.v3i2.1423

Abstract

This study aims to determine: The Effect of Price, Product Quality and Service Quality on Customer Satisfaction at Indoprint Kaltim Mandiri Samarinda Printing. The sample was taken using the Slovin formula with a total of 97 respondents. The data collection technique uses a questionnaire, the data presented is data obtained from the respondents' answers, using arithmetic tools with the SPSS version 22 program and analyzing the value of multiple linear regression. The results of this study indicate the variable Price (X1), Product Quality (X2), and Service Quality (X3) have a positive effect on Customer Satisfaction (Y), but only the Price variable has a significant result and is the most dominant. The closeness of the relationship between Price, Product Quality and Service Quality to Consumer Satisfaction in choosing the Indoprint Kaltim Mandiri Samarinda printing company is 0.922, with the value from the interpretation table correlation coefficient 0.80 - 1.00. This is able to explain that there is a very strong relationship between Price, Product Quality and Service Quality on Customer Satisfaction in choosing the Indoprint Kaltim Mandiri Samarinda printing company. Price, product quality and service quality affect consumer satisfaction by 85.00%. These results indicate that 85.00% of which affects customer satisfaction by the factors of price, product quality and service quality, while 15.00% is influenced by other factors not examined by this study.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DI DESA SEMANGKO KECAMATAN MARANGKAYU KABUPATEN KUTAI KARTANEGARA TAHUN 2019 Nurhasima; Agus Riyanto
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.434 KB) | DOI: 10.24903/obor.v3i2.1424

Abstract

This research aims to determine whether the financial management in Semangko Village, Marangkayu District, Kutai Kartanegara Regency has fulfilled the principles of Accountability and Transparency in Village Financial Management. This research uses qualitative research methods with data reduction techniques, data presentation, data conclusion, verification and final conclusions. The data collection techniques used in this field research are interview, observation and document study. The results of data analysis from the results of interviews, observations and document studies on the level of accountability and transparency in the financial management of village funds in Semangko Village, show that the application of Accountability and Transparency in Village Financial Management in Semangko Village, Marangkayu District, Kutai Kartanegara Regency in planning, implementation, administration and the responsibility is good enough
ANALISIS PEMANFAATAN ASET TETAP PEMERINTAHAN DAERAH KOTA SAMARINDA TAHUN 2019 Evi Fariani; Siti Rohmah
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.783 KB) | DOI: 10.24903/obor.v3i2.1425

Abstract

The purpose of this study is to determine whether in 2019 Mahkota II Bridge has been utilized in accordance with Government Regulation Number 34 of 2006. The analytical method used in this research is descriptive comparative using data collection techniques through interviews and surveys to determine the optimization of the use of the Mahkota II Samarinda bridge. From the results of the analysis, it is known that the use of the Mahkota II Bridge belonging to the Regional Government of Samarinda City in 2019 is not in accordance with Government Regulation Number 34 of 2006 concerning Roads, Irrigation and Networks in article 4, it is explained that the administration of public roads is obliged to ensure that it can be used as much as possible for prosperity of the people, especially increasing national economic growth by making travel costs as low as possible, this is because it has not been able to fully reduce the burden on bridge users' expenses
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM MENILAI KINERJA PUSKESMAS SEMPAJA TAHUN ANGGARAN 2018 Wahyuni Kumala Sari; Erni Setiawati
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.877 KB) | DOI: 10.24903/obor.v3i2.1426

Abstract

This study aims to determine whether the accounting for accountability For the use of the expenditure budget that has been given by the government to the community health center has been carried out economically and effectively and to analyze the achievement of the performance of budget management and accountability for the use expenditure budget in samarinda city sempaja community health center in carrying out and funding organizational activities. The analytical method used in this research is quantitative research using measurement effectiveness analysis and economic analysis. The data used in this study are reports on budget work plans and plans for implementing activities as well as reports on implementing budget activities. Data collection techniques used in this research are field research including interview and document studies and literature review. The results of the analysis of this study are based on calculation data of effectiveness analyzing and economic analysis by analyzing the budget, realization and the target of its activities shows that accountability accounting in achieving the performance of sempaja community health center in 2018 has been carried out quite effectively and economically in accounting for the implementation of targeted activities and funding for puskesmas activities sempaja
PENGARUH GAYA KEPEMIMPINAN, PENGAWASAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. BENUA ETAM JAYA MANDIRI Muhammad Elmi; H. Edy Gunawan; Meinard maya Safitri
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v3i2.1303

Abstract

ABSTRAK Muhammad Elmi, Pengaruh Gaya Kepemimpinan, Pengawasan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Benua Etam Jaya Mandiri, Dengan Pembimbing I Bapak H. Edy Gunawan, SE, M.M dan Dosen Pembimbing II Ibu Meinard Maya Safitri ,SE.,M.Si. Tujuan penelitian ini adalah untuk mengetahui pengaruh dan hubungan gaya kepemimpinan, pengawasan dan disiplin kerja terhadap kinerja karyawan pada PT. Benua Etam Jaya Mandiri. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan pengambilan data menggunakan teknik sampling jenuh dengan jumlah 30 sampel, teknik pengumpulan data menggunakan studi kepustakaan, kuesioner, wawancara dan observasi, data yang disajikan merupakan data yang diperoleh dari hasil jawaban responden menggunakan alat bantu program software SPSS versi 23.0 untuk mengetahui penuh hubungan masing-masing variabel. Dari hasil analisis uji t menunjukan adanya pengaruh variabel Gaya Kepemimpinan (X1), Pengawasan (X2) secara parsial terhadap terhadap Kinerja Karyawan pada PT. Benua Etam Jaya Mandiri, dan tidak ada pengaruh parsial variabel disiplin kerja (X3) terhadap Kinerja Karyawan pada PT. Benua Etam Jaya Mandiri. Adapun berdasarkan uji f ketiga variabel berpengaruh secara simultan sebesar 77,5% sedangkan sisanya 22,5% dipengaruhi oleh variabel lain yang tidak dimasukan dalam penelitian ini. Kata Kunci: Gaya Kepemimpinan, Pengawasan, Disiplin Kerja, Kinerja
PENGARUH KUALITAS PRODUK LABEL HALAL DAN POTONGAN HARGA PRODUK KOSMETIK ORIFLAME TERHADAP MINAT BELI MASYARAKAT KOTA SAMARINDA Rizka Handayani
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v3i2.1831

Abstract

The purpose of this study was to determine the effect and relationship of product quality, halal labels and discounts on Oriflame cosmetic products on the buying interest of the people of Samarinda. This research method is descriptive quantitative with Multiple Linear Regression analysis, and uses statistical analysis tools with the help of SPSS version 26 computer program to determine the effect and relationship of each variable. From the results of the analysis, it is known that the correlation coefficient between product quality, halal labels and price discounts has a strong relationship of 0.730. The results of statistical tests state that jointly product quality, halal labels and price discounts affect buying interest with a Ftable value of 30.860 > 2.72 and a significant value of 0.000 < 0.05. The results of this study indicate that 1) Product quality has a significant effect on buying interest; 2) Halal label has no significant effect on buying interest; 3) Price discounts have no significant effect on buying interest
PENGARUH GREEN MARKETING, BRAND IMAGE DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN AIR MINUM DALAM KEMASAN MEREK ADES DI SAMARINDA Tika Rahmatika
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v3i2.1832

Abstract

This study aims to determine the effect of Green Marketing, Brand Image and Brand Trust on the purchase decision of Ades branded bottled drinking water in Samarinda City. The number of samples is 100 respondents who are Ades consumers in Sarinda City. The data collection method used a questionnaire. The sampling technique in this study used a purposive sampling technique. The data analysis method uses multiple linear regression with the F test and T test to determine the joint and partial effect using the SPSS ver 23 program. have a positive and significant influence on purchasing decisions. The results of statistical tests state that together Green marketing, Brand Image and Brand Trust have a positive and significant influence on purchasing decisions.
PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN, KEPUASAN, DAN LOYALITAS KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN PADA KFC HASAN BASRI DI SAMARINDA Vinna Desiana
OBOR: Oikonomia Borneo Vol. 3 No. 2 (2021): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v3i2.1833

Abstract

This study aims to determine Product Quality, Service Quality, Satisfaction, and Consumer Loyalty to Purchase Decisions at KFC Hasan Basri in Samarinda. The number of samples is 100 respondents who are consumers of KFC Hasan Basri in Samarinda. Methods of data collection using a questionnaire. Determination of the sample size in this study is to use the Slovin formula. The data analysis method uses multiple linear regression with T test and F test to determine the joint and partial effect using the SPSS ver 23 program. (Y) while the variables of Service Quality (X2) and Satisfaction (X3) have no significant effect on Consumer Decisions (Y).

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