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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 PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Marnida Rajagukguk; Erni Setiawati; Mansyur
OBOR: Oikonomia Borneo Vol. 1 No. 2 (2019): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i2.571

Abstract

Abstract - This study aims to analyze and determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on liquidity in food and beverage companies listed on the Indonesia stock exchange. The results of this study indicate that cash turnover and accounts receivable turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia stock exchange, while inventory turnover has no significant effect on liquidity on food and beverage companies listed on the Indonesia stock exchange.
ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT. TIRTA MAHAKAM RESOURCES TBK BUKUAN Rubiyanto Pangestu; Martinus Robert Hutauruk; Pantas Pangondian Pardede
OBOR: Oikonomia Borneo Vol. 1 No. 2 (2019): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i2.572

Abstract

The purpose of this study was to determine whether the source of cash receipts is greater than the source of cash usage at PT. Mahakam Resources Tbk Bukuan. This study uses a descriptive method with a quantitative approach by comparing financial statements (balance sheets / statements of financial position) in 2015 compared with 2016 at PT. Mahakam Resources Tbk Bukuan. From the results of the analysis, it can be seen that the source of cash receipts at PT. Mahakam Resources Tbk Bukuan experienced a decrease in cash in 2016 amounting to Rp -338,652,449 from cash sources of Rp 99,977,724,508 and cash usage of Rp 130,170,313,317 and thus the hypothesis proposed can be accepted.
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
ANALISIS LAPORAN KEUANGAN DENGAN METODE KOMPARATIF PADA PT. TIMAH,TBK PERIODE TAHUN 2016- 2018 Elisabet Sury; Erni Setiawati; Devy Putri Milanda
OBOR: Oikonomia Borneo Vol. 2 No. 1 (2020): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v2i1.608

Abstract

This research is a type of descriptive research, in which this study illustrates and explains several improvements in the comparative method by using financial ratios on PT Timah Tbk using balance sheet reports and income statements from financial statements. The data used in this study are secondary data, obtained from PT Timah Tbk. Comparative methods used are liquidity ratios including current ratio, solvency including debt to total equity ratio, Activities including inventory turnover, Profitability including Retutnt on Investment (ROI)
ANALISIS METODE PENYUSUTAN ASET TETAP MENURUT UU NO 36 PASAL 11 TAHUN 2008 TERHADAP LABA USAHA PADA PT RENTALINDO TRACTORS PERKASA karin setiyani; Erni Setiawati; Pantas Pangondian Pardede
OBOR: Oikonomia Borneo Vol. 2 No. 1 (2020): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v2i1.610

Abstract

Tujuan dari penelitian ini ialah untuk mengetahui dampak dari metode penyusutan aset tetap terhadap laba usaha dan beban pajak pada perusahaan PT Rentalindo Tractors Perkasa Tahun 2017. Dari hasil penelitian ini dapat diketahui perusahaan belum menghitung dan menyusun daftar aset tetap sesuai UU Perpajakan No 36 Pasal 11 Tahun 2008 sehingga terjadi perbedaan antara laba usaha dan beban pajak komersial dan fiskal.
PENGARUH BAURAN PEMASARAN TERHADAP KEPERCAYAAN KONSUMEN TOKO MUJI JAYA PALARAN Eko Surianto
OBOR: Oikonomia Borneo Vol. 1 No. 2 (2019): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i2.612

Abstract

Tujuan Penelitian ini untuk mengetahui pengaruh Produk, Harga, Tempat dan Promosi terhadap Kepercayaan konsumen, jenis penelitian yang digunakan yaitu metode survey, dengan menggunakan uji validitas, uji reabilitas, uji kolerasi (R), uji koefisien determinasi (R2), serta analisis regresi linier berganda dengan menggunakan alat analisis versi terbaru SPSS 23. Y1 = 5,228 + 0,102 X1 - 0,036X2 + 0,214 X3 + 0,241 X4Pengujian secara serentak dari Produk, Harga, Tempat, dan Promosi terhadap Kepercayaan konsumen ditunjukan nilai F hitung 7,143 dengan tingkat signifikasi 2,700. Berdasarkan uji T menunjukkan Produk berpengaruh tidak signifikan terhadap Kepercayaan Konsumen dengan nilai T hitung 0,862 lebih kecil dari pada T tabel 1,984, Harga berpengaruh tidak signifikan terhadap Kepercayaan Konsumen dengan nilai T hitung -0,352 lebih kecil dari pada T tabel 1,984, Tempat berpengaruh signifikan terhadap Kepercayaan Konsumen dengan nilai T hitung 2,955 lebih besar dari pada T tabel 1,984 dan Promosi berpengaruh signifikan Kepercayaan Konsumen dengan nilai T hitung 2,610 lebih besar dari pada T tabel 1,984. Artinya dapat dikatakan Produk dan Harga berpengaruh tidak signifikan terhadap Kepercayaan konsumen, serta Tempat  berpengaruh signifikan terhadap Kepercayaan Konsumen dan Promosi berpengaruh signifikan terhadap kepercayaan konsumen.
ANALISIS PROFITABILITAS PADA PT. NIPPON INDOSARI CORPINDO TBK PERIODE TAHUN 2015-2017 Maisyarah Maisyarah; Erni Setiawati; Pantas P. 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 | DOI: 10.24903/obor.v1i1.614

Abstract

This study aims to determine the financial profit of a company PT. Nippon Indosari Corpindo Tbk Period 2015-2017 by comparing the average industry of similar companies.The results of the analysis, note that PT. Nippon Indosari Corpindo Tbk seen from the Gross Profit Margin ratio is above the industry average of similar companies which illustrates that PT. Nippon Indosari Corpindo Tbk is better than the industry average of similar companies, the net profit margin ratio in the 2015 period is above the industry average of similar companies, but the period 2016-2017 is below the industry average of similar companies. While the Return on Investment ratio at PT. Nippon Indosari Corpindo Tbk is below the industry average value of similar companies which illustrates that PT. Nippon Indosari Corpindo is inefficient in the ratio of Return on investment, the ratio of Return on Equity for the period of 2015 is above the average industry of similar companies, but the period 2016-2017 PT. Nippon Indosari Corpindo Tbk is below the industry average of similar companies. Keywords: Financial Management, Financial Statements, Financial Ratios, Profitability, Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE), Industry Ratios.
ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP PADA CV MITRA SAHABAT SAMARINDA Tiya Furdawati; Martinus Robert Hutauruk; 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 | DOI: 10.24903/obor.v1i1.622

Abstract

The purpose of this study was to determine the implementation of depreciation by CV. Mitra Sahabat Samarinda complies with SFAS 16. From the analysis results for the acquisition price at Cv. Mitra Sahabat and PSAK16 are appropriate or there is no difference. and For the measurement of Cv Mitra Sahabat in accordance with PSAK 16 where the determination of the acquisition cost of fixed assets recorded by Cv. Mitra Sahabat is the accumulation of the entire purchase price plus the costs incurred for the purchase of the fixed assets. For recognition of Cv. Mitra Sahabat is in accordance with PSAK 16, in which the company applies a policy of charging fees in the period in which they are incurred for repairs issued so that the assets remain in good condition. For the reduction of Cv Mitra Sahabat will be adjusted to PSAK 16. And for the presentation of Cv Mitra Sahabat is not in accordance with PSAK 16 because for the presentation of each type of fixed assets such as land, buildings, office inventory and vehicles are not in accordance with PSAK 16 because the fixed assets presented by the company becomes one, namely a Fixed Asset account. Keywords: Fixed Assets, SFAS 16, Depreciation Method.
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 | 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 | 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

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