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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
Pengaruh EPS, DER dan NPM Terhadap Harga Saham Perusahaan Indeks LQ-45 di Bursa Efek Indonesia (Periode 2012-2015) Ivana Nina Esterlin Barus 3, Cici Novitasari1 Robin Jonathan 2,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Earning Per Share (EPS), Debt to Equity Ratio (DER) dan Net to Profit Margin (NPM) terhadap harga saham perusahaan Indeks LQ-45 di BEI tahun 2012 – 2015.Metode yang digunakan dalam penelitian ini mengambil dari 45 perusahaan Indeks LQ-45, didapatkan 26 sample yang sesuai dengan kriteria. Pengujian statistik menggunakan program SPSS 20.Hasil penelitian ini secara simultan menunjukkan bahwa variabel berpengaruh signifikan. Secara parsial menunjukan bahwa variabel EPS dan NPM berpengaruh positif signifikan terhadap harga saham, dan DER berpengaruh negatif signifikan terhadap harga saham.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018 Murfat Effendi, Ery Setiyawan Ivana Nina Esterlin Barus2
EKONOMIA Vol 10, No 1 (2021)
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The problems in this study are as follows: (1) is the Debt to Equity ratio (DER), Net Profit Margin (NPM), Current Ratio (CR), Inventory Turnover (ITO) partially and simultaneously affecting the share price of the Automotive companies and components listed on the Indonesia Stock Exchange period 2013 – 2018.       This research is conducted with the aim to know the influence of Debt to Equity Ratio (DER), Net Profit Margin (NPM), Current Ratio (CR) and Inventory Turn Over (ITO) to the price of shares in automotive companies and components listed on the stock Exchange Indonesia period 2013-2018. The method used for analyzing is a method of double linear regression analysis with the computerized program SPSS.       The results of research analysis show that both NPM and ITO have significant effect on stock prices in automotive companies and components listed on the Indonesia Stock exchange period of 2013-2018 while DER and CR have no effect, Evidenced by the results of the significance value DER (0,329 > 0,05), NPM (0,12 < 0,05), CR (0,522 > 0,05) and ITO (0,001 < 0,05).       The results of simultaneous research that the Debt to Equity Ratio (DER), Net Profit Margin (NPM), Current Ratio (CR) and Inventory Turn Over (ITO) have significant effect on the price of shares in automotive companies and components listed on the Indonesia stock Exchange Period 2013-2018, evidenced by the results of F countdown > F tabel and of the significance value (6,161 > 2,51).
Penentuan Harga Pokok Produksi Rumah Tipe 54 Pada Perumahan Borneo Regency Samarinda Daury Rahadian Sriandanda3, Novia Adrianus1 Mardiana 2
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is to determine the calculation of the cost of production of a house type 54 in Borneo Regency Housing which is applied by the company and to compare it with the calculation of the cost of goods manufactured using the Full Costing method. In accordance with the research objectives, the formulation of the problem concluded is "Is the determination of the cost of production of type 54 houses determined by the Borneo Regency Housing smaller than the Full costing method"          The basic theory used in this study is cost accounting. Based on these subjects, the following hypothesis is proposed: "The determination of the cost of goods manufactured as determined by the Borneo Regency Housing is smaller than the cost of goods manufactured using the Full Costing method".          The analytical tool used is the determination based on the full costing method by taking into account all production costs.           The results of the study indicate that the calculation of the cost of production in the construction of a house type 54 at Borneo Regency Housing is smaller than the calculation of the cost of production based on the analysis using the full costing method, thus the hypothesis can be accepted.The purpose of this study is to determine the calculation of the cost of production of a house type 54 in Borneo Regency Housing which is applied by the company and to compare it with the calculation of the cost of goods manufactured using the Full Costing method. In accordance with the research objectives, the formulation of the problem concluded is "Is the determination of the cost of production of type 54 houses determined by the Borneo Regency Housing smaller than the Full costing method"          The basic theory used in this study is cost accounting. Based on these subjects, the following hypothesis is proposed: "The determination of the cost of goods manufactured as determined by the Borneo Regency Housing is smaller than the cost of goods manufactured using the Full Costing method".          The analytical tool used is the determination based on the full costing method by taking into account all production costs.           The results of the study indicate that the calculation of the cost of production in the construction of a house type 54 at Borneo Regency Housing is smaller than the calculation of the cost of production based on the analysis using the full costing method, thus the hypothesis can be accepted.
ANALISIS LIKUIDITAS DAN PERPUTARAN MODAL KERJA DI PT. SARIGUNA PRIMATIRTA TBK. Rina Masithoh Haryadi, Putri Anggun Astriani Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is to determine and analyzeCapital Turnover                           the Capital Turnover effect of liquidity levels on working capital turnover at PT. Sariguna Primatirta Tbk. period 2017-2019.                                                    This study uses analysis tools Qurrent Ratio, Quick Ratio, Cash Ratio and Working Capital Turnover. Current ratio is known by comparing current assets consisting of cash, accounts receivable and inventories with current accounts payable. Quick ratio can be found by comparing current assets after deducting inventory divided by current debt. Cash Ratio). Meanwhile, the cash ratio compares the company's total cash and cash equivalents to its current debt. Turnover of working capital is the frequency of that capital turnover in a certain period or is a comparison between the amount of sales on the one hand and working capital on the other.                                                    Based on the results of research, analysis and discussion of "Analysis of Liquidity and Working Capital Turnover at PT. Sariguna Primatirta Tbk. " shows that the increase in liquidity of PT. Sariguna Primatirta Tbk. 2017-2019 was not fully followed by an increase in working capital turnover. Increasing liquidity will reduce the company's working capital turnover. Likewise, the decrease in liquidity will increase the company's working capital turnover. The increase in the rate of working capital turnover was due to the increase in sales which was greater than the increase in working capital.
ANALISIS PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA OPERASIONAL PADA MEDIA ONLINE “KALTIM KECE” TAHUN 2019 Adisthy Shabrina Nurqamarani3, Yosep Higang Hibau Imam Nazarudin Latif2
EKONOMIA Vol 10, No 1 (2021)
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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh TQM yang terdiri dari fokus pada pelanggan, pendidikan dan pelatihan, pemberdayaan karyawan dan manajemen berdasarkan fakta terhadap kinerja operasional media online Kaltim Kece. Dasar teori yang digunakan adalah teori manajemen operasional dengan menggunakan alat analisis regresi linier berganda. Populasi dalam penelitian ini karyawan dan manajemen media online Kaltim Kece berjumlah 20 Orang. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Untuk menentukan sampel dengan kriteria karyawan yang sudah bekerja di Media Online Kaltim Kece lebih dari 1 (satu) tahun sehingga sampel berjumlah 15 orang. Memfokuskan pada variabel dependen kinerja operasional dan variabel independen meliputi fokus pada kepuasan pelanggan, pemberdayaan karyawan, pendidikan dan pelatihan karyawan serta manajemen berdasarkan fakta, dengan periode tahun 2019. Berdasarkan hasil penelitian secara simultan diketahui bahwa TQM berpengaruh signifikan terhadap kinerja operasional. Secara parsial diperoleh fokus pada pelanggan tidak berpengaruh signifikan terhadap kinerja operasional; pendidikan dan pelatihan tidak berpengaruh signifikan terhadap kinerja operasional; pemberdayaan karyawan berpengaruh signifikan terhadap kinerja operasional dan manajemen berdasarkan fakta berpengaruh signifikan terhadap kinerja operasional. Disarankan Media Online Kaltim Kece memberikan kesempatan kepada karyawan berpartisipasi dalam pengambilan keputusan
Analisis Sistem Pengedalian Intern Penerimaan Kas Pada PT. Mangir Raya Ivana Nina Esterlin Barus3, Fetti Kholifah1 Eddy Soegiarto2
EKONOMIA Vol 10, No 1 (2021)
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The porpose of thuspaper is to know the internal control system cash receipts at PT. Mangir Raya is in accordance with the elements of the internal control system that has been      established. In accordance with the purpose of this study, the subjek metter raised “Is the internal control system cash receipts at PT. Mangir Raya is in accordance with the elements of the internal control system that has been established”.          The basic theory used this research is the internal control system cash receipts at PT. Mangir Raya. Based on the main issues, the hypothesis is proposed as follows : “Internal control system cash receipts at PT. Mangir Raya not in accordance with the elements of the internal control system that has been established”.          The analytical tool used in this study is spread of questionnaries and the use of flowchart according to theory.          Based on the results of the analyzes previously mentioned, can be seen that the implementation of internal control system cash receipts at PT. Mangir Raya has been running quite well this is evidenced by the result of analysis that received relative value of I 76 % in the cash receipts registrar is said to be “very appropriate”. Although it still provides the possibility for certain parties in the company to perform acts of irregularities. The system implemented by the company still has weakness.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI INDONESIA Rina Masithoh Haryadi, Helmin Nurdiansyah Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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The formulation of the problem in this research is whether disclosure of Corporate Social Responsibility has a significant effect on the financial performance of mining sector companies in Indonesia. The purpose of this study was to determine the effect of corporate social responsibility disclosure on the financial performance of mining sector companies in Indonesia. The hypothesis of this study is the influence of Corporate Social Responsibility on the financial performance of mining sector companies in Indonesia. The data needed in this study is secondary data obtained from the ratio data of financial statements and sustainable reports of mining companies in 2016-2018 obtained from each company's website. The results of data processing obtained tcount = 0.704 where the value is smaller than the value of ttable = 2.073 and the significance value of 0.489 is greater than the probability value of 0.05, which means the Corporate Social Responsibility variable does not have a significant effect on financial performance. Based on the conclusions in this study, the hypothesis which states that Corporate Social Responsibility has a significant effect on financial performance is rejected.
Evaluasi Penyajian Laporan Keuangan Pada UD. Subur Jaya Meubel Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Catur Kumala Dewi3, Novi Syahputra 1, Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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This study aims to evaluate the presentation of items in the financial statements at UD. Subur Jaya Meubel based on SAK EMKM 2018 and the formulation of the problem in this study is whether the presentation of items in the financial statements at UD. Subur Jaya Meubel is appropriate based on SAK EMKM 2018.The theory used in this research is financial accounting. The hypothesis put forward is the presentation of items in the financial statements at UD. Subur Jaya Meubel is incompatible with SAK EMKM 2018.The analytical tool used in this study is a comparative descriptive method, which compares the presentation of the structured account placement in the financial statements based on SAK EMKM with UD. Subur Jaya Meubel uses the Champion formula method.The results showed that the suitability of structured account placement in the financial statements according to UD. Subur Jaya Meubel is not suitable according to SAK EMKM 2018 with a criterion value of 33%. The conclusion of this research is the presentation of financial statements at UD. Subur Jaya Muebel is not in accordance with the provisions of SAK EMKM 2018 because of UD. Subur Jaya Meubel did not prepare and present financial position reports and notes to the financial statements so that the hypothesis was accepted. 
PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DIBEI PERIODE 2012-2016 Rina Masithoh Haryadi, Misnah1, LCA. Robin Jonathan,
EKONOMIA Vol 10, No 1 (2021)
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The Influence of Capital Structure on Financial Performance in Automotive Sub-Sector Companies and Components Registered on the Indonesia Stock Exchange for the period 2012-2016. This study aims to analyze the effect of Debt to Asset Ratio (DAR) on Return On Assets (ROA) on Automotive and Component Sub Sector Companies Registered on the Stock Exchange for the 2012-2016 period.. The sample selection used a purposive sampling method to obtain 11 samples of companies in the Automotive and Component Sub Sector Registered on the Indonesia Stock Exchange for the 2012-2016 period. The research data is secondary data, namely the audited financial statements and obtained through the official website of the Indonesia Stock Exchange. Based on the results of data analysis using the partial test (t-test) Debt to Asset Ratio (DAR) has a significant negative effect on Return On Assets (ROA) in the Automotive and Component Sub Sector companies listed on the IDX for the period 2012-2016 and if the DAR rises then ROA goes down. This means that the company uses more debt than capital or equity from the company as a source of corporate funding in carrying out the company's operations, so that the debt burden increases and can reduce the company's profit (Return On Assets). Based on the results of the study concluded that Debt to Asset Ratio (DAR) has a significant negative effect on Return On Equity (ROE), the hypothesisis accepted
ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN PRODUK MESIN MEREK MODERN PADA UD. BUMI MAS SAMARINDA Ida Rahmawati3, Fitri Artiningsih1 Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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Planning     and     controlling     mechanism     of merchandise                     inventory          at         UD.                   Bumi   Mas Samarinda is received by the company from the sales profit of Modern brand machines which are sold in the market. The sales mechanism is caused by a lack of careful planning in determining inventory, because companies place orders based on estimates without a detailed method, only referring to the remaining stock of goods available. The aim of this research is to know and analyze the planning and control of inventory of Modern brand machine products at UD. Bumi Mas Samarinda in 2017-2019 has been optimal.The theoretical basis used is Financial Management with data analysis tools using the calculation of Economic Order Quantity (EOQ), safety stock, reorder point, and optimal.The results showed that the inventory planning of Modern brand machine products at UD. Bumi Mas Samarinda, there was an increase and decrease in the remaining inventory due to UD. Bumi Mas Samarinda lacks analysis in managing supplies. And the results of research from inventory control of Modern brand machine products at UD. Bumi Mas Samarinda is seen from the calculation of Economic Order Quantity (EOQ), safety stock, reorder point, and optimal results show that the results fluctuate every year.

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