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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
ANALISIS KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH TERHADAP TARGET DAN REALISASI PENDAPATAN ASLI DAERAH (PAD) PROPINSI KALIMANTAN TIMUR TAHUN 2005 SAMPAI TAHUN 2011 Agus Salim
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Analysis of Contribution of Taxes and Levies agains Target and Actual Revenue (PAD) of East Kalimantan in 2005 until the year 2011 (under the guidance of lecturers Mr Eddy Soegiarto and Mr Imam Nazarudin Latif).This research aims to determine the achievement of local revenue receipt to the set targets and to determine how much the contributions made regional tax and retribution against targets and revenue realization, measurement of both components is considered particularly important given the high contribution should be given to improve PAD to encourage regional economic growth and improve the region's autonomy in financing development.
ANALISIS KINERJA KEUANGAN PADA CV. IMAM JAYA DI SAMARINDA Fitriah, Siti Lailatul
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Growing economi activity, financial information is one of the indispensable requirement by the company to make appropriate polocies, much of the information needed by managers, one of which is the analysis of the financial performance of a company’s activities to determine the changers that occur in the financial statements and further investigate the company’s activities that occurred in order to obtain information. The financial statements can be measured by the ratio because of its practicality, this ratio include: Liquidity, Solvency, Profitability.Analysis tools used are:Lliquidity current ratio, acid test ratio, net working capital. Solvency: equity multiplier, debt to equity ratio, debt to asset ratio, Profitability: gross profit margin, net profit margin, return on assets.
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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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.
PERBANDINGAN PEMBIAYAAN PENGADAAN KENDARAAN RODA EMPAT DENGAN SISTEM SEWA GUNA (LEASING) DAN SISTEM BELI PADA PERUSAHAAN DAERAH AIR MINUM KOTA SAMARINDA Pramudya, Chandra
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Research conducted at PDAM Town Samarinda. Result of conducted research by writer by comparing between bank credit and leasing got by result for the price of Rp.54.836.984,90. From this result can be seen that bank credit more beneficial with advantage percentage for the price of 9,06%. This result show alternative which must be chosen by management.
ANALISIS QUALITY CONTROL HASIL PERCETAKAN PADA CV. TEMPOSO EMAS DI SAMARINDA Fatmawati, Evy
EKONOMIA Vol 1, No 1 (2012)
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Abstract

The problem of this study is whether the printing process in the CV. Temposo Emas has reached the level of sigma process capability.                From the hypothesis, it is suggested that the production process of printing on CV. Temposo Emas has not yet reached the prescribed standards of quality control.                Based on the data that has been obtained, the average number of daily production to 200 copies with the number of defects of 20%, with a total production of 200 copies / day, authors determined a sample of 540, was obtained by the method Slovin. Sampling was carried out for 20 days.                Once the data is obtained, an analysis using the upper control formula and the lower control formula, using control maps p, and the results of the calculations indicate the center line of 0.201, upper line control at 0.43358, and the lower line control is 0, the proportion of errors 0,7 up to 0.33, which means the process is under control because the value of the proportions is still in the range of the upper line control and the lower line control, however, is still in the process capability sigma level, so the hypothesis that the authors propose is acceptable.
ANALISIS PENGUKURAN WAKTU KERJA PRODUKSI KASUR PADA USAHA BAPAK PURWANTO DI TANJUNG SELOR Abriyanto, Arif
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Measurement of working time is one of the tools that companies use to calculate labor productivity in employees. Developing countries in terms of the productivity will always be linked and directed at all the work done with the use of existing human resources. one tool to determine the firm's labor productivity and working time measure of labor standards. By measuring the time standard, companies can plan the amount of labor required, the volume of production, and the wage system in addition to the right company can provide massive incentives to the workforce as an additional incentive or motivation for workers.To determine the standard labor time labor mattress maker type number 2 with a size of 120 x 200 Cm both standard size 12 cm and 15 cm thick on Mr. PURWANTO’s business in Mangga Street Gg. 4 No. 25 Tanjung Selor that manufactures mattresses used standard working time. based on interviews with employers mattress time to complete one (1) piece mattress average - average time required for the completion of a standard size 456 minutes (7.6 hours) and for the thick 852 minutes (14.2 hours).
ANALISIS ANGGARAN DAN REALISASI PROYEK PERKUATAN TEBING DAN NORMALISASI SUNGAI KARANG MUMUS TAHUN 2008 PT. HUTAMA KARYA (Persero) ., Suyono
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Rumusan masalah dalam penelitian ini adalah Apakah yang menjadi penyebab mendasar terjadinya selisih antara anggaran dan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus Samarinda tahun 2008 pada PT. Hutama Karya (Persero) Wilayah III Balikpapan.                Tujuan penelitian ini adalah untuk mengetahui anggaran biaya proyek perkuatan tebing dan normalisasi sungai karang mumus pada PT. Hutama Karya (Persero) Wilayah III Balikapapan, untuk mengetahui selisih anggaran dan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus pada PT. Hutama Karya (Persero) Wilayah III Balikapapan, dan untuk menganalisis faktor-faktor penyebab terjadinya selisih antara anggaran dengan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus pada PT. Hutama Karya (Persero) Wilayah III Balikpapan.                Alat analisis yang digunakan adalah analisis variance (selisih) anggaran biaya. Hipotesis diterima apabila terjadi perubahan harga pada bahan baku/material antara anggaran dan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus tahun 2008 di Samarinda pada PT. Hutama Karya (Persero) Wilayah III Balikpapan, sebaliknya apabila tidak terjadi perubahan harga pada bahan baku/material antara anggaran dan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus pada PT. Hutama Karya (Persero) Wilayah III Balikpapan maka hipotesis di tolak.                Berdasarkan hasil penelitian diketahui bahwa penyebab mendasar terjadinya selisih antara anggaran dan realisasi biaya proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus pada PT. Hutama Karya (Persero) tahun 2008 adalah pada bahan baku/material sebesar Rp. 509.259.000,00 atau sebesar 5,93%, sehingga hipotesis penulis diterima.
ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN PENGARUHNYA TERHADAP LABA PADA CV. ARAFAT JAYA ., Rumiatun Wahdaniah
EKONOMIA Vol 1, No 1 (2012)
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Abstract

CV. Arafat Jaya is one company engaged in service and has a profit-seeking entity to provide public transportation services. Allocation of depreciation of fixed assets and services reflect the participation of fixed assets to generate earnings for the company, depreciation is a decrease in the value of the benefits and value of assets owned. The magnitude of this decline should be calculated and allocated as depreciation expense in the end compared to the revenue ina particular accounting period.The analysis method used is the method by comparing the ratio of the straight-line method of depreciation, double declining balance, and sum-year figures.From the analysis and discussion in mind that profit using the straight-line method during the period 31-12-2011 at Rp 3.817.820.490,00, double-declining balance method of Rp 993.028.642,00 and the number of the number of years of Rp 2.598.392.900,00 Acquisition of earnings based on the calculation of straight-line method was higher when compared with the double-declining balance method and the total number of years.
PENENTUAN HARGA POKOK PRODUKSI RUMAH TIPE 45 PADA PURI KENCANA BATU CERMIN SAMARINDA ., Emi Arpiyani
EKONOMIA Vol 1, No 1 (2012)
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Abstract

ABSTRAK             EMI ARPIYANI, 2013. Penentuan Harga Pokok Produksi Rumah Tipe 45 Pada Puri Kencana Batu Cermin Samarinda, dibawah bimbingan Bpk. LCA. Robin Jonathan dan Ibu  Titin Ruliana.            Kawasan Perekonomian Propinsi Kalimantan Timur khususnya Kota Samarinda tiap tahunnya semakin besar, hal ini di dominasi oleh sektor perdagangan, perumahan, industri, pertambangan, jasa dan pelayanan publik bahkan kerjasama antara propinsi dengan propinsi dan kota lainnya. Tentunya hal ini menimbulkan dampak yang cukup besar bagi pertumbuhan perekonomian Kota Samarinda yang merupakan Ibu Kota Propinsi Kalimantan Timur.Besarnya harga pokok produksi dari produk yang dihasilkan oleh suatu perusahaan, sangatlah penting artinya bagi pihak manajemen perusahaan yang bersangkutan, karena harga pokok produksi tersebut merupakan salah satu dasar bagi penetapan harga pokok produksi dan kualitas produk yang dihasilkan nantinya.Terdapat dua metode dalam penentuan harga pokok produksi yaitu : metode full costing dan metode variable costing. Metode full costing merupakan metode yang tidak membedakan biaya yang bersifat variable (variable cost) dan biaya yang bersifat tetap (fixed cost), sehingga metode full costing disebut juga dengan obsopsion costing (biaya serapan). Metode full costing sangat berguna dalam pelaporan keuangan kepada pihak luar perusahaan yang bersifat jangka panjang.Di kota Samarinda bisnis properti dinilai mampu mempunyai prospek yang cukup cerah karena perumahan merupakan salah satu kebutuhan primer manusia yang harus dipenuhi, dengan demikian banyak pengusaha yang berlomba-lomba untuk menanamkan investasinya dibidang ini.PT. Garuda Nusantara Realty pengembang perumahan Puri Kencana Batu Cermin merupakan salah satu peluang bisnis yang bergerak dibidang usaha pengembangan rumah untuk memenuhi kebutuhan rumah bagi masyarakat Kalimantan Timur khususnya Samarinda. Dalam era kompetisi, hal ini tidaklah mudah terutama jika harus dihadapkan pada daya beli masyarakat khususnya menengah ke bawah yang semakin menurun akibat dari tingginya kenaikan harga barang-barang.
PENENTUAN BESARNYA PAJAK PENGHASILAN PADA PT. CAHAYA PERMATA AJRIYA DI SAMARINDA Yulian Anwar, Zulfikar
EKONOMIA Vol 1, No 1 (2012)
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Abstract

In the field of construction businessgovernment issued Government RegulationNo. 140 of 2000 on Income Tax on Incomefrom Construction Services, the Minister ofFinance       No.      559/KMK.04/2000     datedDecember 26, 2000 About Tax on Incomefrom Construction Services and SE-13 /PJ.42/2002 dated July 22, 2002 on theImplementation     of      the       Income       TaxTreatment of Income from ConstructionServices. Further to the uniformity of thetechnical regulation on the implementationof income tax reporting by the businessentity (corporation) is a publication of Bookof Financial Accounting Standards No. 46(PSAK No..46).The Company has not imposed PSAK. 46 inthe calculation of corporate income tax andthis will affect the company's financialstatements.

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