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OBOR: Oikonomia Borneo
Published by Universitas Widya Gama Mahakam Samarinda
ISSN : -     EISSN : 26853000     DOI : https://doi.org/10.24903/obor.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
This journal (EISSN. 2685-3000) contains scientific manuscripts published by the Faculty of Economics, Universitas Widya Gama Mahakam Samarinda with a frequency of publication twice a year (April & October).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 152 Documents
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PENGARUH STRATEGI BISNIS DAN KEBIJAKAN HUTANG TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2021 Devi Rylta Sampe; Nadya Yunan
OBOR: Oikonomia Borneo Vol. 4 No. 2 (2022): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v4i2.1795

Abstract

Penghindaran pajak adalah salah satu cara untuk menghindari pajak secara legal yang tidak melanggar peraturan perpajakan. Penghindaran pajak yang dilakukan ini dikatakan tidak bertentangan dengan peraturan undang-undang perpajakan karena dianggap praktik yang berhubungan dengan penghindaran pajak ini lebih memanfaatkan celah-celah dalam undang-undang perpajakan tersebut yang akan mempengaruhi penerimaan Negara dari sektor pajak. Penelitian ini bertujuan untuk mengetahui, menguji dan menganalisis pengaruh strategi bisnis terhadap penghindaran pajak pada perusahaan manufaktur. Mengetahui, menguji dan menganalisis pengaruh kebijakan hutang terhadap penghindaraan pajak pada perusahaan manufaktur. Mengetahui, menguji dan menganalisi pengaruh secara simultan strategi bisnis dan kebijakan hutang terhadap penghindaran pajak pada perusahaan manufaktur. Dalam penelitian ini peneliti menggunakan pendekatan kuantitatif yaitu pendekatan yang menggunakan data yang berbentuk angka dana analisis data dengan tujuan digunakan untuk mempermudah dalam melakukan penelitian.Strategi bisnis berpengaruh secara positif dan tidak signifikan terhadap penghindaran pajak pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Kebijakan hutang berpengaruh positif dan tidak signifikan terhadap penghindaran pajak pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Strategi bisnis dan kebijakan hutang berpengaruh positif dan tidak signifikan terhadap penghindaran pajak sesuai dengan uji F Secara parsial kedua variabel berpengaruh positif dan tidak signifikan sedangkan secara simultan juga memiliki hasil yang sama.
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)
PENGARUH REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN PADA PT. NUSANTARA INDAH MAZDA DI SAMARINDA Luqman Al'quran
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.v1i1.1818

Abstract

This study aims to determine the system of recruitment and selection and to determine the process of recruitment and selection of the work performance of employees at PT. Nusantara Indah Mazda in Samarinda. In this study using a simple regression analysis tool in the calculations assisted by the SPSS (Statistical Product and Service Solutions) program. With the equation (Y=a+bX), where Y is the dependent variable, namely employee performance, X is the independent variable, namely the recruitment and selection process, a is a constant which is the average value of Y when the values ​​of X1 and X1 are equal to zero and b as a partial regression coefficient, measuring the average value of Y for each change in X1 by assuming that X1 is constant. From the results of the analysis, it is known that recruitment and selection have no significant effect on employee performance at PT. Nusantara Indah Mazda Samarinda where recruitment is the process of obtaining a number of qualified human resources (employees) to occupy a position or job in a company and selection is the process of obtaining and using information about job applicants to determine who should be accepted for short-term positions and long-term. Through the results of the partial test that has been carried out, it turns out that there is no significant effect between recruitment and selection on employee performance with a level of significance. (X)t < t , that is -0.636 < 1.693 so that it can be seen that recruitment and selection variables have a negative effect and the hypothesis expressed by the author is accepted that there is an influence of recruitment and selection on employee performance at PT. The beautiful archipelago of Mazda samarinda.
PENGARUH PROSES REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN PADA PT. ASTRA CREDIT COMPANIES (ACC) CABANG SAMARINDA Reni Oviana
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.v1i1.1819

Abstract

The purpose of this study was to determine the effect of the recruitment and selection process on the performance of employees of PT. Astra Credit Companies Samarinda Branch AR Management Division and Knowing which variables are dominant and affect the performance of employees of PT. Astra Credit Companies Samarinda Branch AR Management Division. This research method is descriptive and associative with a quantitative approach using Multiple Linear Regression analysis tools, Coefficient of Determination Analysis and Hypothesis Testing (F Test and T Test), with the help of SPSS version 22 program to determine the effect of each variable. The results of statistical tests, the results of the F-test calculations that Fcount 10,673 > Ftable 3.42 with a sig value of 0.001 <0.05, it can be said that recruitment and selection have a positive and significant effect on employee performance. And based on the T-test, the recruitment variable obtained a tcount of 2.821 > 2.068, with a sig of 0.010 <0.05, it can be said that recruitment has a positive and significant effect on employee performance. As for the selection variable, the ttable value is 2.068, the tcount value is 1.320 < ttable 2.068, with this the sig value is 0.200> 0.05, it can be said that the selection has no positive and significant effect on employee performance.
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PENGGUNA DALAM MENINGKATKAN LOYALITAS PENGGUNA LAYANAN GOFOOD DALAM APLIKASI GOJEK DI FAKULTAS EKONOMI UNIVERSITAS WIDYAGAMA MAHAKAM SAMARINDA Robby Cahyadi
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.v1i1.1820

Abstract

This study aims to determine the extent of the influence of price and service quality on satisfaction in order to increase the loyalty of users of the Go-Jek application based on Gofood at the Faculty of Economics, WidyaGama Mahakam University, Samarinda. The hypotheses tested are (1) there is a significant effect of price on the satisfaction of users of the Gojek application based on Gofood. (2) There is a significant effect of service quality on the satisfaction of users of the Gojek application based on Gofood. (3) There is a significant effect of price and quality of service together on user satisfaction. (4) And there is a significant effect of satisfaction on the loyalty of users of the Gojek application based on Gofood. Of all the variables show that the contribution. However, the dominating variable is the service quality variable with the largest significant value.
ANALISIS PERSEDIAAN KAPORIT UNIT IPA CENDANA PADA PDAM TIRTA KENCANA SAMARINDA Syaiful Hifni
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.v1i1.1821

Abstract

This study aims to determine the efficient amount of inventory costs by comparing the inventory management of the Cendana IPA Unit with inventory management using the Economic Order Quantity (EOQ) method at the Cendana IPA Unit at PDAM Tirta Kencana Samarinda. In this study using an analytical tool with the Economic Order Quantity (EOQ) method to find out the amount and cost of inventory efficiently, 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 efficient than the inventory management of the Cendana IPA Unit at PDAM Tirta Kencana Samarinda. The test results state that together the EOQ method can minimize inventory costs. Thus the proposed hypothesis can be accepted.

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