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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 32 Documents
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Search results for , issue "Vol 10, No 1 (2021)" : 32 Documents clear
Analisis Kinerja Keuangan PT Sepatu Bata Tbk. Periode 2015-2017 Ivana Nina Esterlin Barus 3, Kestia Baene H. Eddy Soegiarto K
EKONOMIA Vol 10, No 1 (2021)
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This study aims to determine the financial performance of PT Sepatu Bata Tbk. The 2015-2017 period in terms of profitability ratios (Return on Assets and Returns on Equity), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio).The analytical tool used is the ratio of profitability measured from Return on Assets and Return on Equity, solvency ratios measured from Debt to Equity Ratio and Debt to Asset Ratio. The data required is 3 years, namely 2015-2017.Based on the research results obtained that the Financial Performance of PT Sepatu Bata Tbk. experienced a decrease in terms of the decrease in the ratio of rentability (Return on Assets) in the 2015-2016 period, while the Financial Performance of PT Sepatu Bata Tbk experienced an increase in terms of the increase in the profitability ratio in the 2016-2017 period.The Financial Performance of PT Sepatu Bata Tbk has decreased in terms of decreasing profitability ratios (Return on Equity) in the 2015-2016 period, while the Financial Performance of PT Sepatu Bata Tbk has increased in terms of the increase in profitability ratios (Return on Equity) in the 2016-2017 period. The financial performance of PT Sepatu Bata Tbk. decreased in terms of the solvency ratio (Debt to Equity Ratio), which is indicated by the increase in the ratio (Debt to Equity Ratio) in the 2015-2016 period, while the financial performance of PT Sepatu Bata Tbk. experiencing an increase in terms of the solvency ratio (Debt to Equity Ratio), which is indicated by the falling ratio (Debt to Equity Ratio) in the 2016-2017 period. The financial performance of PT Sepatu Bata Tbk. experienced a decrease in terms of the solvency ratio (Debt to Asset Ratio), which is indicated by the increase in the ratio (Debt to Asset Ratio) in the 2015-2016 period, while the financial performance of PT Sepatu Bata Tbk. experienced an increase in terms of the solvency ratio (Debt to Asset Ratio), which is indicated by the decrease in the ratio (Debt to Asset Ratio) in the 2016-2017 period
PENGARUH NILAI TUKAR RUPIAH, INFLASI DAN THE FED TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA PERIODE 2014-2018 Andi Indrawati3, Bellinus Chandra Feta1 Robin Jonathan2
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is to find out how the influence of independent and dependent variable simultaneously and partially.The analytical tool used in this research is Descriptive Statistics Analysis, Classical Assumptions Test which includes: Normality Test, Linearity Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, and Goodness of Fit.The results of the study are: 1) Exchange Rate has a negative and partially significant effect on the CSPI. 2) Inflation has a negative and not significant effect partially on the CSPI. 3) The Fed has a positive and partially significant effect on the CSPI. 4) Exchange Rate, Inflation and the Fed have a significant effect on the CSPI.The conclusions of this research hypothesis are: 1) Exchange Rate has a negative and significant influence partially on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. This means that changes in the Rupiah Exchange Rate have a significant negative effect on CSPI. 2) The results of this study indicate that the inflation has a positive and not significant effect partially on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. It means that inflation fluctuation do not have a significant negative effect on CSPI  3) The results of this study indicate that the Fed has a positive and partially significant effect on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. The Fed fluctuation has a significant positive effect on CSPI. 4). The results of this study indicate that Exchange Rate, Inflation and the Fed simultaneously have a significant positive effect on CSPI on the Indonesia Stock Exchange in the 2014-2018.
Analisis Pencatatan dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK No 14 Pada PT United Dico Citas Samarinda Nurfitriani, Annisa Elfreda Aplonia Lau 2
EKONOMIA Vol 10, No 1 (2021)
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The treatment of the method of recording and evaluating inventory properly and correctly is absolutely necessary. This is because the inventory post has a considerable influence in the financial statements, namely in the balance sheet and in determining the cost of inventory in the income statement. The purpose of this study was to find out and analyze the recording and valuation of merchandise inventory at PT United Dico Citas Samarinda in accordance with or not with PSAK No. 14 of 2008 concerning inventory.The analytical tool used in this study is Comparative using PSAK No. 14. Statement of Financial Accounting Standards (PSAK) No. 14 of 2008.The analysis shows that the process of recording and valuing merchandise at PT United Dico Citas Samarinda in 2018 has used the perpetual method in recording and uses the First In First Out (FIFO) method in assessing such inventory in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK ) No. 14.The conclusion of this study is the recording and valuation of merchandise inventory at PT United Dico Citas Samarinda in 2018 in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 where recording of merchandise inventory uses perpetual, and valuation is carried out using the First In First Out (FIFO) method.
PENGARUH CAPITAL ADEQUACY RATIO, RETURN ON RISKED ASSETS, NON PERFORMANCE LOANDS DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Rina Masithoh Haryadi, Sandra Natalia Fransiska M, Imam Nazarudin Latif,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to determine the effect of Capital Adequacy Ratio, Return On Risked Assets Ratio, Non Performance Loands Ratio and Loan To Deposit Ratio on the stock prices of the banking sector during the 2015-2018 period, and to determine the effect of Capital Adequacy Ratio, Return On Risked Assets Ratio , Non Performance Loands Ratio, Loan To Deposit Ratio together (simultaneously) to the stock price of the banking sector during the period 2015-2018.The basic theory of this research consists of financial management, financial statements and ratio analysis of financial statements. Data collection techniques are carried out using secondary data taken from the Indonesian stock exchange www.idx.co.id. This research analysis tool uses multiple linear regression analysis.The results of this study include 1). Capital Adequacy Ratio (CAR) does not have a significant effect on stock prices. 2). The Return on Risked Assets Ratio (ROA) variable has no significant effect on stock prices. 3). The Non Performance Loands Ratio (NPL) variable does not significantly influence the stock price. 4). Variable Loan To Deposit Ratio (LDR) significantly influence stock prices. 5). Variable Capital Adequacy Ratio, Return On Risked Assets Ratio, Non Performance Loands Ratio, and Loan To Deposit Ratio together (simultaneously) significantly influence the stock prices of the banking sector during the 2015-2018 period
ANALISIS TINGKAT LIKUIDITAS PT. ADIRA DINAMIKA MULTI FINANCE TBK. CABANG SAMARINDA PADA TAHUN 2014-2018 Umi Kulsum3, Annisa Widyasari 1, Imam Nazarudin Latif
EKONOMIA Vol 10, No 1 (2021)
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This study aims: to determine and analyze the liquidity level of the average value of PT. Adira Dinamika Multi Finance Tbk. Samarinda Branch is reviewed from the current ratio for 2014-2018, to analyze the liquidity level of the average value in terms of the 2014-2018 quick ratio. to analyze the liquidity level of the average value in terms of the cash ratio (cash ratio) in 2014-2018.               The data used in this study were obtained from PT. Adira Dinamika Multi Finance Tbk. Samarinda Branch 2014-2018 period and other sources related to this research. Liquidity analysis uses Current Ratio, Quick Ratio, and Cash ratio analysis in each period 2014-2018.               Based on the results of research and discussion of Liquidity Analysis, the Current Ratio in 2014-2015 has increased, in 2015-2016 it has increased, in 2016-2017 it has decreased, in 2017-2018 the ratio has not changed. The Quick Ratio level in 2014-2015 has increased, in 2015-2016 it has increased, in 2016-2017 it has decreased, and in 2017-2018 it has not changed. The level of Cash Ratio in 2014-2015 decreased, in 2015-2016 there was no change, in 2016-2017 it increased, and in 2017-2018 it decreased.               The level of liquidity in terms of the Current Ratio Current Ratio, fluctuations in the 2014-2018 period did not reach the predetermined ratio value, so the hypothesis was rejected. The level of liquidity in terms of the Quick Ratio, fluctuations occurred in the 2014-2018 period and did not reach the predetermined ratio value, so the hypothesis was rejected. The level of liquidity in terms of cash ratios. Cash Ratio fluctuations occurred in the 2014-2018 period and did not reach the predetermined ratio value, the hypothesis was rejected
ANALISIS RASIO SOLVABILITAS DAN RASIO PROFITABILITAS PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2016 Ivana Nina Esterlin Barus 3, Ade Molina Mardiana 2
EKONOMIA Vol 10, No 1 (2021)
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Basis used in analyzing financial statements are financial management that focuses on solvency ratio and the ratio on profitability. The hypothesis of this research is the debt to total asset ratio at the firm, which is increasing and decreasing and return on asset ratio are increased and decreased. Analysis tools are used to find out the ratio of solvency ratio analysis and profitability at retail companies listed on the Indonesia stock exchange period using the formula 2014-2016 solvency ratio (debt to total asset ratio) and the formula the ratio of profitability (return on asset ratio).Based on the results of the analysis of the debt to total asset of tatal known retail companies a 62,5% increment on debt in the period 2014-2015, and wxperinced a 60% debt increment period 2015-2016.  And based on the results of the analysis of the return on assets of the company’s retail profits decreased by 81,25% in the period 2014-2015. And increase of 56,25% in the periode 2015-2016.
Analisis Pengakuan Pendapatan Dan Beban Kontrak Konstruksi Proyek PLN Pada PT. Garuda Kencana Indonesia Samarinda Heriyanto, Muhammad Aulia Akbar Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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This Research aims to know the revenues recognition and expenses of PLN construction contracts at PT. Garuda Kencana Indonesia based on PSAK No. 34, formulation of problem is whether the revenues recognition and expenses of PLN Construction Contracts at PT. Garuda Kencana Indonesia is accordance with PSAK No. 34.The theory is financial accounting. The hypothesis is the Revenue Recognition and Expenses of the PLN construction contract at PT. Garuda Kencana Indonesia is’t accordance with PSAK No. 34.The analysis tools is comparative method, this method compares the revenues recognition and expenses of PLN construction contracts based on PSAK No. 34 according to PT. Garuda Kencana Indonesia.The results shows that a difference in the revenue recognition and expenses of PLN construction contracts between PSAK No. 34 and PT. Garuda Kencana Indonesia, caused the company recognizes revenue from the nominal amount of SPBJ issued by PLN, while according PSAK No. 34, the completion stages of construction contracts are calculated based on the proportion of contract costs incurred.The conclusion of research is the revenue recognition and expenses the PLN construction contract at PT. Garuda Kencana Indonesia is’t accordance with PSAK No. 34, so the researcher's hypothesis is accepted.
Evaluasi Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada BPKAD Kabupatan Mahakam Ulu Umi Kulsum, Rebecca Vivi Arriany Imam Nazarudin Latif,
EKONOMIA Vol 10, No 1 (2021)
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This study aims to find out and analyze the financial statements of BPKAD Mahulu Regency on the application of the balance sheet with SAP No. 01 of 2010 concerning the presentation of financial statements, and to find out and analyze BPKAD BPKAD financial statements on the application of cash flow statements with SAP No. 01 of 2010 concerning the presentation of financial statements and with SAP No. 03 of 2010 concerning the presentation of cash flow statements.The analytical tool used is a comparative analysis that compares the presentation of balance sheet and cash flow statements against SAP in 2010, and was tested using the J.Champion formula. The results of this study are the presentation of the 2017-2016 balance sheet in accordance with SAP No. 01 of 2010, and the presentation of cash flow statements for 2017-2016 in accordance with SAP No. 01 and SAP No. 03 of 2010.
Optimalisasi Biaya Transportasi Pekerja Bagian kurir pada PT. Indah Shipping Cabang Samarinda Heriyanto 3, Muhammad Mashuri1 LCA Robin Jonathan2
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to determine the part of workers courier transportation costs at PT. Indah Shipping Branch Samarinda for optimality. The theory used in this research is the Operational Management, Services, Transportation Linear Programming and Optimization. The research was conducted at PT. Indah Shipping Branch Samarinda. Data obtained secondary data and premiere in the can with the permission of the company that is the cost of fuel oil and other auxiliary costs. To obtain optimal transport costs by using the assignment method that produces the effectiveness and efficiency of each source to each destination. This research analysis tools using Hungarian method is modifying rows and columns of the matrix effective to turn up a single zero component of each row and column can be selected as the optimal allocation of assignments. The results of this study indicate assignments by using Hungarian method can yield an optimal solution that is more efficient compared with using existing assignment at. PT. Indah Shipping Branch Samarinda, There seems to be happening as much efficiency after using Hungarian method.
ANALISIS PERHITUNGAN PAJAK PERTAMBAHAN NILAI PADA PT.PIPIT MUTIARA JAYA (PT.PMJ) SITE BEBATU TANA TIDUNG Camelia Verahastuti 3, Siti Aisyah1, H.Mulyadi 2,
EKONOMIA Vol 10, No 1 (2021)
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The company is a place for production activities and the gathering of all factors of production, both goods and services. The company is also one form of legal entity that is a partner of the government's business to carry out development and one of the obligations that must be carried out by the company is the obligation to pay taxes. Tax as a source of state income in Indonesia, one type of tax imposed by the government is Value Added Tax (VAT). VAT is a tax imposed on the sale and purchase of goods or services at a rate of 10%. The company that is the object of this research is a Coal Mining company.This study aims to determine the Calculation of Value Added Tax based on Law Number 42 of 2009.The result of the analysis show that the calculation of Value Added Tax at PT.Pmj Site Bebatu Tana Tidung has not been in accordance with Law No.42 of 2009 because there are still calculations that are not correct.Therefore the authors advise that PT. Pmj should be more careful in calculating the Value Added Tax so that it is in accordance with Law Number 42 of 2009, so that there are no errors in the calculation of income tax and Value Added Tax

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