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INDONESIA
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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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 | 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 | 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 | 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 | 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 | 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 | 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 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 | 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 | 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 | 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 | 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

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