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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 Bauran Pemasaran Terhadap Keputusan Pembelian Pada Toko Buku Aziz Samarinda Tagfirul Azima Yoga Siswa, Muspidar Mulyadi
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is: 1.) To find out the effect of the Product on purchasing decisions at Aziz’s Bookstore Samarinda. 2.) To find out the effect of Price on purchasing decisions at Aziz’s Bookstore Samarinda 3.) To find out the effect of Location on Purchasing Decisions at Aziz’s Bookstore Samarinda. 4.) To find out the effect of Promotion on Purchasing Decisions at Aziz’s Bookstore Samarinda. 5.) To find out the effect of Product, price, location, and promotion together with the Purchasing Decision at Aziz’s Bookstore Samarinda.This study was done at Aziz’s bookstore on Aga Khan Street (Citra Niaga Lounge) Samarinda. The sample used in this study were 100 respondents with a Probability Sampling Method and the technique sampling is Simple Random Sampling. Data was collected by distributing questionnaires and using likert scale for each indicator. The Analytical tool used is Multiple Linear Regression at SPSS V23 Programm. The results of this study shows : 1.) Product variable did not significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 2.) Price variable did not significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 3.) Place variable did significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 4.) Promotion variable did not significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 5.) The variables of Product, price, location, and promotion together significant effect on purchasing decisions at Aziz’s Samrinda Bookstore.
SISTEM INFORMASI AKUNTANSI PENJUALAN TIKET PT SRIWIJAYA AIR CABANG SAMARINDA Rina Masithoh Haryadi, Ambo Asse Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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PT. Sriwijaya Air Branch Samarinda is one of the representative office of Sriwijaya Air Group in East Kalimantan which is the company's private airline. Sales made online with payment method cash. The study was conducted to investigate the implementation of the elements of the system of internal controls over the accounting system of cash receipts from ticket sales PT. Sriwijaya Air Branch Samarinda. Methods of data collection using observation, interview, documentation, and literature research. The technique of data analysis consisted of descriptive technique, a flowchart, the methods of observation, comparison of theory with practice, and calculation of the amount of the acquisition of the score from the results of these observations using a likert scale. The results of calculations using the likert scale showed scores of numbers 53,84% with the description of the assessment criteria, namely the category of less adequate so that the results of these studies concluded that the hypothesis which reads “the implementation of the elements of the system of internal controls over the accounting system of cash receipts from ticket sales PT. Sriwijaya Air Branch Was not adequate” proven and accepted.
ANALISIS LAPORAN KEUANGAN ARUS KAS SEBAGAI ALAT PENGUKUR INVESTASI PADA PT. MATAHARI DEPARTMENT STORE TBK Muhammad Maulana3, Andry Kurniawan1, Eka Yudhyani2,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to identify and analyze cash flow statements at PT. Matahari Department Store Tbk. from 2016 to 2019 experiencing a deficit or not and to find out the cash flow statement analysis at PT. Matahari Department Store Tbk. In 2016 to 2019 choose to invest in the company or not.The theoretical basis used in this research is management accounting which includes investment, investment decisions, cash flow reports and cash flow statement analysis. This type of research is a quantitative study with the data used is secondary data which is quantitative data obtained from the annual financial statements of PT. Matahari Department Store Tbk. The analytical tool used is a cash flow ratio analysis which includes: 1) the ratio of operating cash flows to current liabilities; 2) Operating Cash Flow Ratio to Interest; 3) Operational Cash Flow Ratio to Capital Expenditure; 4) Operational Cash Flow Ratio to Total Debt; and 5) Operational Cash Flow Ratio to Net Profit.The results of the discussion of this study are that the overall hypothesis proposed by the researcher is accepted because the results of the cash flow analysis show negative cash flow and the ratio value of PT. Matahari Department Store Tbk. which is not good, so that the company is still not eligible to get investment from investors.
Analisis Upah Kerja Lembur pada PT. Arum Raya Camelia Verahastuti3, Krisna Dwi Wicaksono1 Edy Soegiarto K2
EKONOMIA Vol 10, No 1 (2021)
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 ABSTRACT          This research aims to determine the calculation of overtime pay for employees of PT. Arum Raya in January 2019 and the formulation of the problem in this study  is whether the calculation of overtime wages applied by PT. Arum Raya is lower than the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia No. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018.          The theory used in this research is cost accounting. The analysis tool used in this study is a comparative method, which compare the results of overtime wage calculations based on the Decree of the Minister of Manpower and Transmigration RI No. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018 with calculations based on PT. Arum Raya.          The results  showed that PT. Arum Raya in apply overtime wages has lower than the Decree of the Minister of Manpower and Transmigration Decree No. RI. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018.          The conclusion of this study is the overtime pay applied by PT. Arum Raya is lower than the Decree of the Minister of Manpower and Transmigration of RI No. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018, so the researcher's hypothesis is accepted. 
ANALISIS PERHITUNGAN, PEMOTONGAN DAN PENYETORAN PAJAK PENGHASILAN PASAL 21 ATAS TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL PADA DINAS KESEHATAN KABUPATEN KUTAI TIMUR Andi Indrawati 3, Safaruddin, Mardiana 2
EKONOMIA Vol 10, No 1 (2021)
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This research aims to analiyse the calculation, cuts and deposits of income tax article 21 for the additional incame og civil servants conduted by the Treasurer of the Health Office of East Kutai District accordance with regulation of the Minister of Finance No. 262/PMK. 03/2010.The research methods to be used consist of several elements, including types of data collection, details of the required data and data collection techniques to analyse and test the hypothesis expressed above it is necessary to analyze the tax withholding rate and its application based on regulation of the Minister of Finance No. 262/PMK. 03/2010.The results of this research are based on regulation of the Minister of Finance No. 262/PMK. 03/2010 from the data that has been analyzed that additional income is included in any other remuneration under any name that becomes the expense  of the APBD subject to income tac of article 21 shall be final.
ANALISA TINGKAT KREDIT MACET PADA BANK BPR PERMATA HATI JAYA DI SAMARINDA PERIODE 2015-2017 camelia Verahastuti3, HELDA ARIANI Imam Nazarudin Latif2
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to determine and analyze the level of bad credit at the Permata Jaya Credit Bank Samarinda using the Non Performing Loan (NPL) ratio.The theory used in this research is financial management and Non-Performing Loans (NPL). Data collection technique used is field research in which activities are interviewing company leaders and library research which takes financial statement information and studies related theories.This research was conducted on the financial statements of PT. BPR Permata Hati Jaya Samarinda in the period 2015 to 2017. The analytical tool used in this study is the Non Performing Loan (NPL) ratio.The results of the study stated that in 2015 the ratio (NPL) was 1.35% and was categorized as very healthy, then dropped by 0.49% and 0.45% in 2016 and 2017 and categorized as very healthy. The decrease in Non-Performing Loans (NPLs) was due to improvements in credit quality in each sector. Non Perfoming Loan (NPL) in 2015, 2016 and 2017 can be categorized as very healthy because according to the standards of Bank Indonesia the percentage of Non Performing Loan (NPL) at PT. BPR Permata Hati Jaya Samarinda is below 5%.
ANALISIS PENGELOLAAN HUTANG PADA PT. SABA SAGARMATHA DI SAMARINDA Heriyanto, Karina Sri Fatonah Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to determine  analyze the increase in  assets of PT. Saba Sagarmatha which was financed by debt in 2017, 2018 and 2019. Financial management is a process in corporate financial activities how to obtain funds, use funds, and manage assets optimally which are used to finance all activities carried out by the company so that it can achieve company goals. This study uses an analytical tool that is measured by the solvency ratio with the type of Debt to Asset Ratio (Debt to Asset Ratio).From the analysis and discussion results indicate that there is a decrease in the assets of PT. Saba Sagarmatha which was financed by debt in 2017, 2018, and 2019 as measured by the Debt to Aseset Ratio (Debt to Asset Ratio). 2017 has a value of 20,59% which mean that 79,41% company assets are financed by other components of capital such as retained capital, 2018 has a value of 14,97% which mean that 85,03% company assets are financed by other components of capital such as retained capital, and 2019 it has a value of 13,68% which mean that 86,32% company assets are financed by other components of capital such as retained capital. This shows that PT. Saba Sagarmatha has a small ratio value, which means that the few assets are financed by debt, or in other words, most assets are financed using equity.Based on the research results, it can be concluded that the hypothesis which states that there is an increase in the assets of PT. Saba Sagarmatha financed by debt in 2017-2019 has increased, rejected.
Analisis Pencatatan Dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK No.14 Pada PT. Arus Cipta Eriady Sarwo Edi Wibowo, Raudatul Islamiah Elfreda Aplonia Lau 2
EKONOMIA Vol 10, No 1 (2021)
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This study aims to determine and analyze the recording and valuation of merchandise inventory at PT. Arus Cipta Eriady in 2017 based on the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 about supplies. With the formulation of the problem whether the method of recording and valuing merchandise inventory at PT. Arus Cipta Eriady in 2017 is in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 about suppliesThe analytical tool used in this research is the Statement of Financial Accounting Standards (PSAK) No. 14 about supplies.The results of the analysis of the process of recording merchandise inventory at PT. Arus Cipta Eriady in 2017 is in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 concerning inventories where the recording of merchandise inventory has been using the perpetual method. The results of the analysis of the valuation process of merchandise inventory at PT. Arus Cipta Eriady in 2017 is not in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 concerning inventories where the valuation of merchandise inventory should be carried out using the First In First Out (MPKP) method or weighted average.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Pada Bengkel Adi Service Samarinda Nurfitriani 3, Mahfud 1, Mardiana 2,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is : 1.) To find out the reliability effect the customer satisfaction at the Samarinda Adi Service workshop. 2.) To find out responsiveness effect the customer satisfaction at Samarinda Adi Service workshop. 3.) To find out the assurance effect on customer satisfaction at Samarinda Adi Service workshop. 4.) To find out empathy effect customer satisfaction at the Samarinda Adi Service workshop. 5.) To find out tangible effect customer satisfaction at Samarinda Adi Service workshop. 6.) To find out the price effect on customer satisfaction at Samarinda Adi Service workshop. 7.) To find out the reliability, responsiveness, assurance, empathy, tangible and price together effect customer satisfaction at the Samarinda Adi Service workshop. The theory used in this research is service quality, price and customer satisfaction.This research was conducted at Samarinda Adi Service Workshop. Samples taken as many as 77 respondents with the Probability Sampling method with sampling techniques using Simple Random Sampling. Data collection by distributing questionnaires using a Likert scale to measure each indicator. The analytical tool in the study used multiple linear regression analysis using SPSS v23 statistical program tools.The results showed that : 1.) Reliability variable has a significant effect on customer satisfaction at Samarinda Adi Service Workshop. 2.) Responsiveness variable had no significant effect on customer satisfaction at the Samarinda Adi Service workshop. 3.) Assurance variable has a significant effect on customer satisfaction at the Samarinda Adi Service workshop. 4.) Empathy variable has a significant effect on customer satisfaction at Samarinda Adi Service Workshop. 5.) Tangible variable has a significant effect on customer satisfaction at Samarinda Adi Service Workshop. 6.) Price variable had no significant effect on customer satisfaction at the Samarinda Adi Service workshop. 7.) The variables of reliability, responsiveness, assurance, empathy, tangible and price together have a significant effect on customer satisfaction at the Samarinda Adi Service workshop.
ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA EKOLEA KECAMATAN WEWARIA KABUPATEN ENDE TAHUN 2018 DAN 2019 Ida Rachmawati3, Getriana Luruk Bria Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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ABSTRACT The objectives to be achieved in this study are: 1.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019, it is not good in terms of the analysis of spending variance; 2.) To find out and analyze APBDes Management in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less balanced seen from the analysis of operating expenditures; 3.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less balanced seen from the analysis of capital expenditures; and 4.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less efficient, seen from the analysis of spending efficiency.The theoretical basis used is a theoretical basis concerning public sector accounting, Village Revenue and Expenditure Budget Management and budget reports.The analytical tool used is the expenditure analysis consisting of: expenditure variance analysis, operating expenditure harmony analysis, capital expenditure balance analysis and spending efficiency ratio.The research results put forward are: 1.) The expenditure budget in the 2018 and 2019 fiscal years seen from the analysis of the variance of expenditure in Ekolea Village, Wewaria District, is considered to be less good, so the first hypothesis is accepted; 2.) The expenditure budget in the 2018 fiscal year seen from the analysis of the harmony of operating expenditures in the Ekolea Village, Wewaria District is considered balanced, with a proportion category that is between 60-90%, so that the second hypothesis is rejected, while in the 2019 fiscal year it is considered less balanced with a less proportionate category from 60-90%, so that the second hypothesis is accepted; 3.) The expenditure budget in the 2018 and 2019 fiscal years, seen from the analysis of the compatibility of capital expenditures in Ekolea Village, Wewaria District, is considered unbalanced, with a proportion category that is between 5-20%, so that the third hypothesis is accepted; and 4.) The expenditure budget in the 2018 and 2019 fiscal years, seen from the efficiency ratio of spending in Ekolea Village, Wewaria District, is considered efficient, with an assessment category of less than 100%, so the fourth hypothesis is rejected.     

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