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Kota samarinda,
Kalimantan timur
INDONESIA
EKONOMIA
Published by Universitas 17 Agustus 1945 Samarinda
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
Arjuna Subject : -
Articles 58 Documents
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Search results for , issue "Vol 1, No 1 (2012)" : 58 Documents clear
PENETAPAN HARGA POKOK PRODUKSI PAKAIAN SERAGAM DINAS STUDI KASUS PADA AULIA TAILOR Saraswati, Hiesti Saraswati
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Penelitian dilakukan di AULIA TAILOR Kota Samarinda.  Hasil penelitian menunjukkan bahwa harga pokok produksi pakaian seragam dinas Pria dan Perempuan pada Kantor Sekretariat DPRD Provinsi Kalimantan Timur berdasarkan metode full costing lebih besar daripada perhitungan harga pokok pada AULIA TAILOR. Hasil penelitian diketahui bahwa dengan metode full costing untuk pakaian seragam dinas pria sebesar Rp. 309.848,- perpasang dan untuk pakaian seragam dinas perempuan sebesar Rp. 406.348,-  jika dibandingkan dengan perhitungan menurut AULIA TAILOR untuk pakaian seragam dinas Pria sebesar Rp. 279.248,-  dan untuk pakaian seragam dinas Perempuan sebesar Rp. 375.748,-. Kesimpulan dari penelitian ini bahwa perhitungan dengan metode full costing memberikan nilai yang lebih besar dibandingkan dengan metode konvensional yang diterapkan oleh AULIA TAILOR.
ANALISIS PENGARUH KUALITAS LAYANAN JASA PADA PT. BANK TABUNGAN NEGARA (PERSERO) CABANG SAMARINDA ., Rosiana
EKONOMIA Vol 1, No 1 (2012)
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Target of research is to know service variable like reliability, responsive, guarantee,empathy, and extant by together have an effect on signifikan to Satisfaction of Consumer at PT. Bank Tabungan Negara (persero) Cabang Samarinda and know service variable having an effect on dominant to Satisfaction of Consumer at PT. Bank Tabungan Negara (persero) in SamarindaKnown by equantion of doubled linear regression that is: Y=-1,538 + 0,226 X1 + 0,283 X2  + 0,329X3 + 0,349 X4 + 0,204 X5.Value correlation coefficient (R) 0,715, its meaning there are strong relation between free variable (reliability, responsive, guarantee, empathy and is extant) to variable is not free (satisfaction of cunsumer), while coefficient value of determiners (R2) 0,511 or 51,10%, meaning 51,10% variation of satisfaction of consumer can be explained by variation from is fifth of free variable (reliability, responsive, guarantee, empathy and is extant), while 51,10% explained by other variable which not check in research.
PENGARUH PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN FORMAL OLEH WAJIB PAJAK BADAN (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA) Saputro, Hendro
EKONOMIA Vol 1, No 1 (2012)
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Abstract

The tax system adopted by our country is a self-assessment system, in which the taxpayer is given full trust to count, calculate, deposit, and report the tax itself, however, in the early stages of the implementation of this system is that not all taxpayers will obey tax obligations and more likely to minimize the tax burden should be payable and slow in paying taxes. Thus, it needs a method of testing the truth in order to secure the fulfillment of tax obligations of state income taxation sector. This has subsequently become one of the Directorate General of Taxation to conduct Tax Audit. Tax Audit aims to test compliance with tax obligations fulfillment and / or for other purposes in order to implement the provisions of the tax laws so that the examination is expected to increase taxpayer compliance. Based on the analysis it can be concluded that the tax had a significant effect on the fulfillment of formal compliance increased taxation by the taxpayer loss in Pratama Samarinda Tax Office during 2009 to 2011
ANALISIS TINGKAT KESEHATAN BANK PADA BANK PEMBANGUNAN DAERAH KALIMANTAN TIMUR ., Marfu'ah
EKONOMIA Vol 1, No 1 (2012)
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Abstract

This research a purpose to achive the description that is more clear abouth healty, fair healty, less healty, and unhealthy. There search was done at Bank Pembangunan Daerah Kalimantan Timur. The data which is used, are Balace Sheet statemen ,  income statement, the quality of productive asset statement, the calculation of provisions minimum capitalstatement and commitment and contingency statement.The implementation system of the soundness assement was based  Indonesia Bank Circular Letter, of No. 6 /10/PBI/2004 used CAMEL method, CAMEL is soundness bank assestment based on five factors , there are Capital,Asset Quality, Management, Earning and Liquidity.From the analysis was know that the financial statement of Bank Pembangunan Daerah Kalimantan Timur in 2011 was classified healty review from Capital, Assets Quality, Management, Earning and Liquidity. Based on the result calculation of Capital Adequacy Ratio in 2011 was 18,45% and quantification of assessment was 185,5 with credit factor value after weigting was 25 so as to be categorized healty. Ratio of Produktive assets Clasifeied (APYD) against the Produktive assets (AP) in 2011 was 3,06 % and quantification of this assessment was 82,93 with credit factor value after weigthing was 20,73 so as to be categorized healty. Ratio Net Profit Margin in 2011 25,43 % this was showed more effective in generating nett income and showed the better perfomance that can be categorized healty. ROA (Retrn On Assets) ratio in 2011 was 3,70 % and quantification assessment was 247,66 with credit factor value after weighting factor was 5 so as to be categorized healty.Operational cost to Operational Income (BOPO) in 2011 was 63,86% and quantification of this assessment was 451,75 with credit factor of weigthing factor was 5 so as to be categorized healty. Loan To Debt ratio (LDR) in 2011was 59,95% and quantification assessment was 224,20 with credit factor value after weigthing factor was 10 so as tobe categorized healty.  The result of conclusions from this research was accepted because Bank Pembangunan daerah Kalimantan Timur  in 2011 has a healty predicate.
ANALISIS PENGAKUAN PENDAPATAN PADA CV. INTIMA SUKMANA PERDANA DI SAMARINDA Pratiwi, Riczky Anantia
EKONOMIA Vol 1, No 1 (2012)
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Abstract

The purpose of this study to know the suitability of the recognition of revenue recognized by the firm CV.Intima Sukmana Perdana in Samarinda in accordance with Financial Accounting Standards Entities Without Accountability( SAK ETAP) On construction contracts.Based on the results of the analysis and discussion CV. Intima Sukmana Perdana in Samarinda in carrying out the  Project Development District of the city Multipurpose Building construction contracts using the percentage completion method with a system of fixed price contracts. The calculation of revenue recognition in 2010 by CV. Intima Sukmana Perdana in Samarinda is Rp. 607.493.800,00 while according to the Financial Accounting Standards Entities Without Accountability (SAK ETAP) On construction contracts amounting to Rp. 804.750.357,60 resulting in a difference of Rp.197.105.257,60 Calculation of the recognition of receivables in 2010 by CV.Intima Sukmana Perdana in Samarinda is Rp. 82.838.700,00 whereas according to the Financial Accounting Standards Entities Without Accountability (SAK ETAP) On construction contracts amounting to Rp. 279.943.957,60 resulting in a difference of Rp. 197.105.25,60.The difference occurs because the percentage of completion method is applied by the CV. Intima Sukmana Perdana in Samarinda not correspond to percentage of completion method according to the Financial Accounting Entities Without Accountability (SAK ETAP) On the construction of his income, but by using a physical settlement has been completed.Based on the above conclusion hence that the recognition of revenue over alleged construction contract made by CV.Intima Sukmana Perdana in Samarinda not in accordance with Financial Accounting Entities Without Accountability (SAK ETAP) On the construction contract that is acceptable in calculating the revenue recognition.
DAMPAK PEMILIHAN REKANAN PENGUSAHA KENA PAJAK TERHADAP REALISASI PENERIMAAN RESTITUSI PAJAK PERTAMBAHAN NILAI PADA PT. PEMBANGUNAN PERUMAHAN ( PERSERO ), Tbk BALIKPAPAN TAHUN 2011 Suma, I Wayan
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Untuk mengetahuiBesaran prosentase realisasi penerimaan restitusi pada PT. Pembangunan Perumahan (Persero) Tbk tahun 2011.Adapun kegunaan dari penelitian ini adalah dapat memberikan masukan bagi PT. Pembangunan Perumahan (Persero) Tbk agar lebih selektif memilih dan mengevaluasi rekanan pengusaha kena pajak agar realisasi penerimaan restitusi PPN tercapai sesuai dengan target manajemen perusahaan.dandapat menambah Referensi  ilmu pengetahuan Manajemen Perpajakan. Hipotesis yang diajukan  Apabilaevaluasi pemilihan rekanan pengusaha kena pajak mempunyai dampak terhadap realisasi penerimaan restitusi pajak pertambahan nilai pada PT. Pembangunan Perumahan (Persero) Tbk tahun 2011, maka hipotesis diterima. dan Apabila Prosentase realisasi penerimaan restitusi pada PT. Pembangunan Perumahan (Persero) Tbk tahun 2011 belum mencapai 100 %, maka hipotesis diterima.Alat analisis yang digunakan adalah metode diskriptif komparatif dengan membandingkan Pajak Masukan dengan pajak Keluaran,Berdasarkan hasil analisis diketahui Pemilihan Rekanan mempunyai dampak terhadap penerimaan Restitusi pada PT. Pembangunan Perumahan (Persero) ini dapat dibuktikan dari penerimaan Restitusi pada tahun 2011 sebesar Rp 690.600.000 atau sebesar 46,04 % hal ini disebabkan karakter Rekanan masing – masing dapat dijelaskan bahwa dari 8 Rekanan PT.Pembangunan Perumahan hanya 5 Rekanan yang melaporkan PPN ke Kantor Pelayanan Pajak Pratama Samarinda dengan 20 Lembar faktur dan Nilai Setoran Pajak Masukan sebesar Rp 690.600.000, 2 Rekanan yaitu Rekanan E dan Rekanan F belum terdaftar sebagai Pengusaha Kena Pajak karena belum memiliki Nomor NPWP.sedangkan 1 Rekanan yakni Rekanan G sudah memiliki Nomor NPWP namun belum sama sekali melapor dan menyetor pajak masukan ke Kantor Pelayanan Pajak.
KUALITAS SISTEM INFORMASI MANAJEMEN DAERAH SECARA MANUAL DAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) SECARA KOMPUTERISASI DALAM PEMBUATAN LAPORAN KEUANGAN PADA DINAS PERINDUSTRIAN PERDAGANGAN DAN KOPERASI KABUPATEN KUTAI KARTANEGARA Fadli, M
EKONOMIA Vol 1, No 1 (2012)
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Abstract

.Apakah terdapat perbedaan kualitas pelaporan keuangan meliputi ketelitian, ketepatan, dan kecepatan dengan menggunakan Sistem Informasi Manajemen Daerah secara Manual dan Sistem Informasi Manajemen Daerah secara Komputerisasi.Variabel Ketepatan (X1) Dari 30 Responden memberikan penilaian ketepatan program Simda Manual 1 orang ( 3,34% ) yang menyatakan sangat tepat, 2 orang (6,67%) menyatakan program tepat, sebanyak 4 orang (13,33%) menyatakan ketepatan program Sedang, 7 orang (23,33%) responden menyatakan program Simda Manual kurang tepat dan 16 orang (53,33%) yang menyatakan program Simda Manual sangat tidak tepat.Variabel Kecepatan (X2) Dari 30 responden program Simda Manual yang memberikan penilaian terhadap kecepatan program sebanyak 1 orang (3,34 %) yang menyatakan sangat cepat, 2  orang (6,66%) yang menyatakan cepat, 4 orang (13,34 %) menyatakan kecepatan program Sedang, sebanyak 9 orang (30,00%) yang menyatakan bahwa program  kurang cepat, dan 14 orang (46,66%) responden yang menyatakan program sangat tidak cepat.Variabel Ketelitian (X3) Dari 30 responden program Simda Komputerisasi yang memberikan penilaian terhadap ketelitian program terdapat 1 orang ( 3,34% ) yang menyatakan  sangat teliti, sebanyak 4 orang (13,34%) responden yang menyatakan program teliti, 10 orang (33,33%) responden memberikan penilaian Sedang, 8 orang (26,66%) responden yang 
ANALISIS PENGARUH KUALITAS LAYANAN JASA PADA PT. BANK TABUNGAN NEGARA (PERSERO) CABANG SAMARINDA Novia, Puput Rema
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Cooperative Samarinda civil town hall is one of the social enterprices. These cooperative engaged in saving and loans and services in the financial statetment of the cooperative must be in accordance with the statetment of financial accounting standart No.27 as for the purpose of writing this report to know the difference calculation of net income of cooperative civil courthouse with a statement of financial accounting standart No.27 of 2009 on financial accounting.
PERHITUNGAN BIAYA PRODUKSI LEMARI KACA PADA UD. RUDINA SAMARINDA Yani, Sutri
EKONOMIA Vol 1, No 1 (2012)
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Calculation of production cost is a calculation of a company's costs to process raw materialsinto finished goods, the industrial company consisting raw materials costs, labor costs and factory overhead costs. Probelms in this study is whether the calculation of production costs on UD. RUDINA cabinets are approprite based on the theory of production costs.Purpose of this study to determine the production cost calculation by UD. RUDINA cabinets are appropriate based on the theory of production costs.Based on the analysis and discussion, the calculation of this study received the following reasons : Calculation of production costs in UD. RUDINA not apprapriate based on the theory of production cost because the system is applied to the calculation UD. RUDINA inaccurate because the company did not calculate the cost of factory overhead while in the calculation of the production costs consists of the cost of raw materials, labor costs and factory overhead costs.
ANALISIS KEPUTUSAN MEMBELI PADA TOKO BAZAR DAN TOKO MURAH MELALUI EFEKTIVITAS PERIKLANAN PT. RADIO KUMALA SAMARINDA ., Herliana
EKONOMIA Vol 1, No 1 (2012)
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Abstract

The purpose of research to determine the effectiveness of advertising on the PT. Radio Kumala Samarinda as a marketing strategy and usefulness of this study for consideration in understanding the effectiveness of the advertising on the radio, and what things are considered essential to create effective at advertising on the radio.The formulation of the research problem is this empathy, persuasion, communication impact and influence on the decision to buy the Shops Bazar & Murah Shop with advertising effectiveness PT. Radio Kumala Samarinda?.Marketing Management is one of the main activities undertaken by the company to maintain the continuity of the company, to grow, and to make a profit.

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