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Kota samarinda,
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INDONESIA
EKONOMIA
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Core Subject : Economy,
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
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Articles 58 Documents
Search results for , issue "Vol 1, No 1 (2012)" : 58 Documents clear
ANALISIS KEPATUHAN WAJIB PAJAK ATAS PAJAK PENGHASILAN (PPh) PASAL 21 TERHADAP GAJI KARYAWAN CV. PUTRA JAYA PERKASA Simamora, Natan Manogu
EKONOMIA Vol 1, No 1 (2012)
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Abstract

The purpose of this study  was  to determine compliance with the CV.Putra Jaya Perkasa Samarinda in the calculation, deposit, and reporting of Income Tax Article 21 of the salary of employees according to the Taxation Law applies.The analytical tool used to test the truth of the hypothesis are : 1) by using the Rule Of Law of the Republic of Indonesia No. Tax 28 Year 2007 concerning General Provisions and Taxation Procedures and No. 36 of 2008 on Income Tax, and 2) Calculation of Income Tax Article 21, Deposit CNS, and Reporting SPT. Based on the result of the study authors obtained the result of analysis of that calculation, deposit, an reporting of Income Tax (Income Tax) of Article 21 are conducted by the CV. Putra Jaya Perkasa Samarinda different from the calculation, depositing, and reportingof Income Tax, Article 21 According to the Taxation law applies.Based on the analysis result can be concluded that the calculations, depositing, and reporting of Income Tax of article 21 in January  to December of 2011 conducted by the CV. Putra Jaya Perkasa Samarinda has not fully complied with and implemented in accordance with the Act Taxation laws in force and thus the hypothesis can be accepted.
ANALISIS PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA UD. HADI FAJAR SAMARINDA Razikin, Chaeri
EKONOMIA Vol 1, No 1 (2012)
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A large number of inventory items result in booking fees as well as the cost of inventory items to be great storage which certainly reduces the profit which should be achieved by the company. Otherwise inventory items that are too small result in purchases the higher frequencies, consequently the costs related to the purchase of such goods are high anyway.While the number of needs based on estimates and the experience that has been done so far. Bookings made uncertain because the company saw supplies there were still in the warehouse.Actually the latest ceramic plates are still can be pressed through a proper inventory models. Along with the it companywill certainly be confronted with the problem of waste costs over the supplies that resulted in declining profits gained as a result of these inefficiencies.This research aims to find out how the large amount of economical order supplies ceramic plates Sango 9 "A-002 and Vicenza 9" Lis Mas DP 9 for each frequency of the orders can be done by UD. Hadi Fajar in Samarinda.In anticipation of the inventory in the warehouse as required then needed aanalysis of the minimum inventory control at minimal cost. By using the method of calculation of EOQ to research data such as storage costs, fees, prices and number of sales of ceramic plates Sango 9 "A-002 and Vicenza 9" Lis Mas DP 9 at UD.
ANALISIS PENDAPATAN ASLI DAERAH TERHADAP KEMANDIRIAN DAERAH KOTA SAMARINDA TAHUN 2005-2011 Huda, Nurul
EKONOMIA Vol 1, No 1 (2012)
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Kalimantan province is eager to help to finance the construction of the development, the local government tried to boost the source of local revenue as a manifestation of a real implementation of regional autonomy and responsible. In the implementation of regional autonomy in demand for government institutions have greater financial independence, attempts to measure the degree of independence is to compare the magnitude of the realization of the region with total revenue. Problems in this study is how the level of independence samarinda city government in 2005 – 2011.The purpose of this study to determine how the realization of revenue and asset management services in the areas of financial year 2005 to 2011.Based on the analysis and discussion, it can be seen from the calculations and the discussion concluded that the level of independence of the local financial income of financial and asset management services in the city samarinda 2005 -2011 respectively 8.16%, 5.99%, 6.09%, 5.62%, 9.23%, 8.40% and 9.12%, and these values indicate that the degree of independence is still considered very low. Effective in revenue conclude that the ability of local governments to achieve acceptance of PAD compared to the targeted interval in 2005 amounted to 101%, in 2006 by 95%, in 2007 by 110%, in 2008 by 98%, in the year 2009 amounted to 101%, in 2010 by 84% and in 2011 by 103% and values is the ability of local governments to create effective classified PAD.
ANALISIS KEPUASAN PELANGGAN MENGGUNAKAN WARNET GAME IN DI SAMARINDA Kamil, Muhammad Insanul
EKONOMIA Vol 1, No 1 (2012)
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Tujuan penelitian ini mengetahui pengaruh variabel marketing mix terhadap kepuasan pelanggan pada warnet Game In di Samarinda. Dasar teori yang digunakan manajemen pemasaran  dengan menggunakan alat analisis regresi linier berganda.Kesimpulan penelitian ini adalah Fungsi regresi hasil perhitungan Y   = 0,294 + 0,105 X1 + 0,109 X2 + 0,127 X3 + 0,078 X4 +  0,172 X 5 + 0,160  X 6 + 0,170 X 7 + e.  fungsi tersebut semua koefisien regresi bertanda positif artinya jika terjadi perbaikan kualitas variabel marketing mix yaitu produk, harga, tempat,  promosi, karyawan, proses dan wujud fisik maka akan meningkatkan kepuasan pelanggan pada warnet Game In di Samarinda, demikian pula sebaliknya.Nilai F 43,356 lebih besar F tabel 2,37 dan signifikansinya 0,000 lebih kecil dari α = 0,05, menunjukkan bahwa bauran pemasaran yang terdiri dari  produk, harga, tempat, karyawan, proses dan wujud fisik secara bersama-sama berpengaruh signifikan terhadap kepuasan pelanggan pada warnet Game In di Samarinda. Dengan demikian hipotesis pertama  yang menyatakan bahwa bauran pemasaran yang terdiri dari  produk, harga, tempat, promosi, karyawan, proses   dan wujud fisik  secara bersama-sama mempunyai pengaruh yang bermakna terhadap kepuasan pelanggan pada warnet Game In di Samarinda diterima.Secara parsial Variabel bebas produk harga, tempat,   karyawan, proses dan wujud fisik berpengaruh signifikan terhadap kepuasan pelanggan pada warnet Game In di Samarinda karena t hitungnya lebih besar dari t tabel dan signifikansinya hitungnya α lebih kecil dari 0,05, dengan demikian hipotesis diterima.Secara parsial Variabel bebas promosi berpengaruh tidak signifikan terhadap kepuasan pelanggan pada warnet Game In di Samarinda karena t hitungnya lebih kecil dari t tabel dan signifikansinya hitungnya α lebih besar dari 0,05,   dengan demikian hipotesis ditolak.
ANALISIS KINERJA KEUANGAN PADA RESTAURAN MONTERO Lestari, Wahyunita
EKONOMIA Vol 1, No 1 (2012)
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The purpose and the writing is for information and consideration for leadership Restaurant Montero in Sangatta that can be used for the continued operation of restaurant. Reference materials for further research to certain parties who wantto know about the financial performance based on the ratio of Profitability, Liquidity, and Solvency. In accordance with the purpose of writing this, the principal issues raised : “Is Montero Restaurant financial performance improved in 2011compared to 2010 and 2009”.Based on the issues identified earlier, the authors propose the following hypotheses : “It is believed that the growth of liquidity, solvency and profitability Restaurant Montero in 2011, an increase from the year 2008, 2009, 2010. To analyze the data and test the validity of hypotheses have been put forward previously, the authors use the method of analysis is the analysis of the liquidity ratio, profitability, and solvency.
ANALISIS KINERJA PADA BADAN KESBANGPOL & LINMAS (ANGGARAN BELANJA DAN REALISASINYA) DI KABUPATEN KUTAI BARAT Suryanti, Ririn
EKONOMIA Vol 1, No 1 (2012)
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Regardless of the weaknesses and shortcomings that exist in it, the birth of Law. And No. 22. 25, among others, is the embodiment of the government's pergesean system, the centralized system to the decentralized system. Both the Act contains some explicit mission. First, create efficiency and effectiveness of resource management area. Second, improve the quality of public services and social welfare. Third, empower and create a space for people to participate in the development process. To realize this mission, the necessary changes to local government financial management system. The changes implemented by giving autonomy to regions based on the principle of decentralization in the form of autonomy, real and responsible.The purpose of this study was to determine whether the implementation of regional autonomy shows performance Performance Unit (SKPD) Kesbangpol & Community Protection Agency West Kutai district is likely to increase in 2011 compared to 2010.Performance analysis shows that the Regional Working Units (SKPD) Kesbangpol & Community Protection Agency West Kutai regency in 2011 tended to increase compared to 2010. Based on a comparative analysis of absolute data in 2011 Revenue and Expenditure can eventuated by 95.58% while in 2010 Revenue and Expenditure amounted to 94.89% eventuated.Based on the analysis, the authors provide some suggestions that regional work units (on education) Kesbangpol & Community Protection Agency and should be able to continue to maintain and improve the performance achieved so far, and future. And furthermore should further enhance coordination between each field in carrying out activities in accordance with the Budget Implementation Document (DPA) or Document Change Executive Budget (DPPA) that exist so as to achieve the targets set.
PENETAPAN HARGA POKOK PRODUKSI PAKAIAN SERAGAM AKADEMI KEBIDANAN PERMATA HUSADA SAMARINDA PADA PENJAHIT SARTIKA EXPRESS SAMARINDA Supriyatno, Andik
EKONOMIA Vol 1, No 1 (2012)
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Andik Supriyatno. The pricing of goods manufactured uniforms Midwifery Academy Husada Samarinda Jewel Express Tailors Sartika Samarinda (under the guidance of the mother and father of titin Ruliana and Imam Nazaruddin Latif). The purpose and this paper is to calculate the cost of goods manufactured uniforms Midwifery Academy Samarinda Jewel Husada full costing method in Tailor Sartika Express Samarinda. In accordance with the purpose of writing this, the principal issues raised: Is the determination of cost of goods manufactured uniforms Midwifery Academy Husada Samarinda Jewel Express Tailors Sartika higher than the base price set by the author using the full costing method in July 2011''? Based on these fundamental issues, the proposed hypothesis as follows: "Suspected Determining the cost of production Midwifery Academy uniforms Husada Samarinda Jewel Express Tailors Sartika lower than the cost of production is determined by the authors using the full costing". The analytical tool used in this study is the determination of the cost of production using full costing method and compare the cost of production by Tailor Sartika Express Samarinda production costs according to the analysis.
ANALISIS PROFITABILITAS PT. HOLCIM INDONESIA, TBK. Budi, Heri Setya
EKONOMIA Vol 1, No 1 (2012)
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Analysis of the financial statements presents the key indicators of the company's financial condition. One of the tools of financial ratio analysis is profitability ratios. Profitability is of significant importance in the effort to survive in the long term, because the profitability indicates whether the entity has a good prospect in the future. By using profitability ratios can be seen that the increase in value does not automatically make a profit profitability also increased the financial statements, it is influenced also by other factors such as sales, cost of sales and total assets of the company. Keywords: Profitability, profit, asset, Sold, Cost of Goods Sold.