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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 5 Documents
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Search results for , issue "Vol. 7 No. 1 (2025): April" : 5 Documents clear
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PT. LION METAL WORKS TBK PERIODE 2020-2023 Agus Riyanto; Ali Mushofa; Gandi Adnan
OBOR: Oikonomia Borneo Vol. 7 No. 1 (2025): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i1.3428

Abstract

This study aims to analyze the financial performance of PT. Lion Metal Works Tbk for the period 2020– 2023 using cash flow ratio analysis. The main issue addressed is the decline in the company’s cash flow, which has impacted its liquidity and financial stability. The research method used is descriptive qualitative, utilizing secondary data from cash flow statements, income statements, and statements of financial position. The analyzed ratios include: operating cash flow to current liabilities (AKO), cash coverage to interest (CKB), operating cash flow to capital expenditure (PM), operating cash flow to total debt (TH), and operating cash flow to net income (AKB). The results show that the AKO, CKB, PM, TH, and AKB ratios tend to fall below 1, indicating poor financial performance. The company experienced liquidity pressures and a reliance on external funding. However, in 2023, there was an increase in cash flow from financing activities, improving the company’s cash position. These findings demonstrate that the cash flow statement is an effective tool for comprehensively evaluating a company’s financial performance.
PENGARUH WORK LIFE BALANCE TERHADAP KEPUASAN KERJA DENGAN BURNOUT SEBAGAI VARIABEL INTERVENING PADA PEGAWAI BALAI WILAYAH SUNGAI KALIMANTAN IV SAMARINDA Suyanto; Syafarliddin Syachrani; M. Ibnu Rahmadan
OBOR: Oikonomia Borneo Vol. 7 No. 1 (2025): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i1.3432

Abstract

This study uses a quantitative approach with the aim of analyzing causal relationships based on hypotheses that have been formulated using the SPSS analysis tool. The sample in this study consisted of 143 employees of the Kalimantan IV Samarinda River Region Office. Data collection was carried out through interviews and questionnaires. To answer the formulation of the problem in the study, the data obtained were analyzed using the path analysis method. The results of this study revealed that Work Life Balance has an effect on job satisfaction through Burnout. In other words, the balance between work life of employees of Balai Wilayah Sungai Kalimantan IV Samarinda is classified as good, so that it has a positive impact on increasing their job satisfaction. 
PENGARUH CUSTOMER RATING, CUSTOMER REVIEWS, PRUDUCT QUALITY, DAN LIVE STREAMING, TERHADAP PURCHASE DECISION DI TIKTOK SHOP Erni Setiawati; Mardiono; Irwansyah
OBOR: Oikonomia Borneo Vol. 7 No. 1 (2025): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i1.3435

Abstract

This study aims to determine the simultaneous and partial influence of Customer Rating (X1), Customer Reviews (X2), Product Quality (X3), and Live Streaming (X4) on Purchase Decisions (Y) on TikTok Shop in Samarinda City. The research employs a quantitative approach with purposive sampling, collecting data from 150 respondents. Data analysis includes data quality tests, classical assumption tests, multiple linear regression analysis, correlation coefficient (R), coefficient of determination (R²), and hypothesis testing (F-test and T-test). The multiple linear regression equation results show: Y = a + 0.328(X1) + 0.306(X2) + 0.367(X3) + 0.258(X4). The correlation test indicates a strong relationship between the independent variables and Purchase Decision, with a correlation coefficient (R) of 0.924. The coefficient of determination (R²) is 85.4%, indicating that Customer Rating, Customer Reviews, Product Quality, and Live Streaming collectively influence Purchase Decision by 85.4%, while the remaining 14.6% is influenced by other factors outside the model. The T-test results demonstrate that Customer Rating, Customer Reviews, Product Quality, and Live Streaming each have a significant effect on Purchase Decision. Additionally, the F-test confirms that all four variables simultaneously have a significant influence on Purchase Decision on TikTok Shop
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED, MARKET VALUE ADDED, FINANCIAL VALUE ADDED DAN REFINED ECONOMIC VALUE ADDED PADA PERUSAHAAN DI BURSA EFEK INDONESIA SEKTOR ENERGI PERIODE 2019-2023 Rudy Syafariansyah; Agus Riyanto; Hendra
OBOR: Oikonomia Borneo Vol. 7 No. 1 (2025): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i1.3437

Abstract

The study aims to analyze the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The evaluation was carried out using four value-added methods, namely EVA, MVA, FVA and REVA.This type of research uses descriptive quantitative, with the object of research on three coal mining sub-sector companies, namely PTBA, SMMT and TCPI. Data obtained from the company's annual financial statements over a five-year period. The results showed that each company has diverse financial performance. PT Bukit Asam Tbk shows a more stable and positive performance than the other two companies. The analysis with the four methods provides relevant information to evaluate the sustainability of value creation and strategic decision making, especially in the energy sector that faces global challenges and energy transition regulations.
PERAN LEMBAGA KEMAHASISWAAN DALAM PENGEMBANGAN SOFT SKILL MAHASISWA DI PERURUAN TINGGI SWASTA KOTA SAMARINDA Dian Irma Aprianti; Eko Ravi Pratama; Andi Asrullah
OBOR: Oikonomia Borneo Vol. 7 No. 1 (2025): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i1.3452

Abstract

This study aims to explore the role of student organizations in the development of soft skills among students at private universities in Samarinda. Using a qualitative descriptive approach, the data were collected through in-depth interviews and questionnaires distributed to student organization advisors at five private universities. The data analysis process included data reduction, presentation, and conclusion drawing. The findings show that active participation in student organizations significantly contributes to students’ soft skills development, especially in communication, leadership, and critical thinking. Student organizations serve as effective platforms for experiential learning, preparing students for the competitive job market.

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