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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 31 Documents
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Search results for , issue "Vol 10, No 2 (2021)" : 31 Documents clear
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT MOAINDO PRIMA DI PAKET PEKERJAAN LANJUTAN PEMBANGUNAN JARINGAN IRIGASI D.I. RAPAK OROS KABUPATEN KUTAI BARAT PROVINSI KALIMANTAN TIMUR Daury Rahadian Sriandanda, Mega Indah Nur Azizah1 Eka Yudhyani 2
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this research is to know and analyze the project budget as a cost control tool at PT Moaindo Prima in the advanced package of work on the construction of the D.I Rapak Oros irrigation network, West Kutai district, East Kalimantan province. In accordance with the objectives of this study,  the subject matter put forward “Is the project budget as a cost control tool at PT Moaindo Prima a further package for the construction work of the D.I Rapak Oros irrigation network, West Kutai Regency, East Kalimantan province in accordance with the realization of the costs?”The basic theory used in this study is cost accounting which focuses on the budget and the realization of the project costs of PT Moaindo Prima. The data collection technique was carried out by means of field research and library research. The data used to determine and analyze the suitability between the budget for the project of the D.I. Irrigation Network Development project. Rapak Oros, West Kutai Regency, East Kalimantan Province with the realization of the cost. The analytical tool use analysis of variance.The result of this research is that the hypothesis is accepted because there is a mismatch in the project cost budget as a cost control tool at PT Moaindo Prima in the Advanced Work Package for the Development of Irrigation Network D.I. Rapak Oros, West Kutai Regency, East Kalimantan Proviance with the realization of the costs. 
Pengaruh Kualitas Pelayanan Terhadap Keputusan Pelanggan Depo Air Isi Ulang Berkah Fathan Samarinda (Studi Pada Mahasiswa Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda) Nurfitriani 3, Haisby Windra Rizaldy Mashadi LCA Robin Jonathan2
EKONOMIA Vol 10, No 2 (2021)
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ABSTRACTThe purpose of this research is to know and analyze the effect of service quality, the customer’s decision water refill depot berkah fathan samarinda. The theory used in this research is service quality, reliability, responsiveness, Assurance, Empathy, physical evidence, and customer decisions.This research was conducted at the Faculty Of Economics Universitas 17 Agustus 1945 Samarinda. The samples taken were one hundred respondents with a non-probality sampling method with sampling techniques using sampling purposive. Data colletion by distributing questionnaires by using a likert scale to measure each indicator analysis tools in research using multiple linear regression analysis  by using statistical program tools SPSS v23.the results of this study indicate that the reliability variable does not significantly influence the customer's decision to refill drinking water depots berkah fathan samarinda, variable responsiveness does not significantly influence the customer's decision to refill drinking water depots berkah fathan samarinda, guarantee variable has a significant effect on the customer's decision to refill drinking water depots berkah fathan samarinda, Empathy variable has a significant effect on the customer's decision to refill drinking water depots berkah fathan samarinda, physical evidence variable significantly influence the customer's decision to refill drinking water depot berkah fathan samarinda. variable reliability, responsiveness, assurance, empathy, physical evidence together significantly influence the customer's decision to refill drinking water depots. 
ANALISIS KESEHATAN KOPERASI PEGAWAI NEGERI BALAIKOTA SAMARINDA BERDASARKAN PERATURAN DEPUTI BIDANG KEMENTERIAN KOPERASI DAN USAHA KECIL DAN MENENGAH REPUBLIK INDONESIA NO.06/PER/DEP.6/IV/2016 Sarwo Eddy Wibowo3, Moh.Nasrullah1, Ivana Nina Esterlin Barus2
EKONOMIA Vol 10, No 2 (2021)
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Moh Nasrullah: Health Analysis of Samarinda City Hall Cooperative Employees Based on Deputy Regulations for the Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06 / Per / Dep.6 / IV / 2016The purpose of this study was to analyze the health of Samarinda City Township Cooperatives in 2018 if assessed based on the Deputy Regulation of the Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06 / Per / Dep.6 / IV / 2016.Analysis tools used are capital aspects, aspects of productive asset quality, management aspects, efficiency aspects, liquidity aspects, independence and growth aspects, and aspects of cooperative identity.            The results of the study concluded from the seven aspects assessed that the health of Samarinda City Hall's Civil Servants Cooperative in 2018 was in the title "In Supervision" with a total score of 63.25. 
Analisis Kinerja Keuangan Dinilai Dari Rasio Profitabilitas Dan Solvabilitas (Pada Perusahaan Food & Beverages Yang Listing Di BEI Tahun 2015-2019) Catur Kumala Dewi, Antonius Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
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Penelitian ini bertujuan untuk mengetahui peningkatan kinerja keuangan perusahan ditinjau dari rasio profitabilitas dan mengetahui penurunan kinerja keuangan perusahan ditinjau dari rasio solvabilitas pada Perusahaan Food & Beverages yang Listing Di BEI Tahun 2015-2019.Metode penelitian yang digunakan pada penelitian ini adalah statistik deskriptif dengan melihat penurnan atau kenaikan tingkat rasio profitabilitas (Net Profit Margin, Return On Assets, dan Return On Equity) dan solvabilitas (Debt To Assets Ratio dan Debt To Equity Ratio) dengan sampel sebanyak 18 perusahaan dari 27 peruahaan. Hasil penelitian menunjukan bahwa kinerja keuangan perusahaan dinilai dari rasio profitabilitas mengalami penurunan dan berada di bawah standar rasio industri, sedangkan kinerja keuangan jika diukur melalui rasio solvabilitas mengalami penurunan dan berada di bawah standar rasio industri.Rasio profitabilitas memiliki kecenderungan menurun setiap tahunnya, hal ini diakibatkan oleh menurunnya laba perusahaan dan berdasarkan standar rasio industri, rasio profitabilitas perusahaan Food & Beverages selama 2015-2019 berada di bawah standar rasio industri,. Rasio solvabilitas mengalami kecenderungan menurun setiap tahunnya dan standar rasio industri perusahaan Food & Beverages tahun 2015-2019 berada dibawah standar rasio industri.
ANALISIS PENILAIAN PERSEDIAAN UNTUK MENCAPAI LABA OPTIMAL PADA PT. TITIAN GAS Muhammad Maulana, Lusia Ramanita Eka Yudhyani
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this study is to determine the inventory valuation calculation using the FIFO method, to determine the inventory valuation calculation using the Weighted Average method and to find out which method produces a more optimal profit using the FIFO method or the Weighted Average method.The theoretical basis used in this research is cost accounting which focuses on the calculation of LPG inventory valuation at PT. Titian Gas. The hypothesis of this research is that inventory valuation using the FIFO method will produce the more optimal profit than using the Weighted Average method at PT. Titian Gas.          The results showed that the cost of goods sold for 5.5 kg, 12 kg and 50 kg LPG was having a difference where the calculation using the FIFO method obtained a lower total cost of goods sold than using the Weighted Average method so that the gross profit using the FIFO method could be generate higher profits than using the Weighted Average method.            The conclusion from this research is that the calculation of inventory valuation using the FIFO method produces a more optimal profit than using the Weighted Average method
PENGARUH TATA RUANG TERHADAP KINERJA KARYAWAN (Studi Empiris Pada PT. PLN (Persero) UPDK Mahakam) Rina Masithoh Haryadi3, Saadilah Nur Pratiwi1, H. Mulyadi Sy.P
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this study was to the influence of layout to the Employee Performance. The analysis tools that used in this research Simple Linear regression analysis. The simple linear regression equation obtained (Y = 11,105 + 0,586X). The hypothesis in this research is layout seen from employee performance has significant to the employees. This type of this research is quantitative research using a descriptive approach. The sampling in this research is to use saturated sampling (census), all members of the population are sampled namely employees of PT. PLN (Persero) UPDK Mahakam.The results of this research shown that influence of layout variable to the employees performance was 44,2%. Based on t test results, variable layout has significant influence to the employees performance.The inference of this research is a good and exactly office layout will give to comfort for employees. The employees noticed to the arrangement of office layout will have a good impact on the employee's performance. The employee’s performance can be improved through improved of office layout.
KINERJA KEUANGAN SUB SEKTOR HOTEL, RESTORAN, DAN PARIWISATA PADA BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19 E Y Suharyono 3, Renaldi Gunawan, Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
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Tujuan penelitian ini adalah (1) Untuk mengetahui dan menganalisis Profitabilitas (Gross profit margin, Operating Profit Margin, Net Profit Margin, dan Return On Asset) perusahaan sub sektor Hotel, Restoran, dan Pariwisata pada Bursa Efek Indonesia sebelum dan selama pandemi Covid-19 periode 2019 sampai dengan September 2020, (2) Untuk mengetahui dan menganalisis Likuiditas (Current Ratio, Quick Ratio, dan Cash Ratio) perusahaan sub sektor Hotel, Restoran, dan Pariwisata pada Bursa Efek Indonesia sebelum dan selama pandemi Covid-19 periode 2019 sampai dengan September 2020. Teknik Pengumpulan data dilakukan menggunakan data kepustakaan (Library Research) yang diambil dari Bursa Efek Indonesia www.idx.co.id. Alat analisis penelitian ini menggunakan Profitabilitas (Gross profit margin, Operating Profit Margin, Net Profit Margin, dan Return On Asset), Likuiditas (Current Ratio, Quick Ratio, dan Cash Ratio), serta analisis Komparatif. Hasil dari penelitian ini adalah 1). Gross profit margin mengalami penurunan sebelum dan selama pandemi Covid-19. 2). Operating Profit Margin mengalami penurunan sebelum dan selama pandemi Covid-19. 3). Net Profit Margin mengalami penurunan sebelum dan selama pandemi Covid-19. 4). Return On Asset mengalami penurunan sebelum dan selama pandemi Covid-19. 5). Current Ratio mengalami penurunan sebelum dan selama pandemi Covid-19. 6). Quick Ratio mengalami penurunan sebelum dan selama pandemi Covid-19. 7).Cash Ratio mengalami penurunan sebelum dan selama pandemi Covid-19.
PENGARUH KARAKTERISTIK INDIVIDU DAN FAKTOR PEKERJAAN TERHADAP MOTIVASI PADA PT. INTERTROPICK ADITAMA SAMARINDA Mardiana, Arief Vicky andree Robin Jonathan 2
EKONOMIA Vol 10, No 2 (2021)
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Effect of Individual Characteristics and Job Factors on Motivation at PT. Intertropick Aditama Samarinda. Under the guidance of Mr. Robin Jonathan as mentor I and Mrs. Mardiana as mentor II.The formulation of the problem of this research is 1. Are Individual Characteristics and Job Factors have a positive and significant impact on the Motivation at PT. Intertropick Aditma Samarinda. 2. Does Individual Characteristics have a positive and significant impact on the Motivation at PT. Intertropick Aditama Samarinda. 3. Does the Job Factor have a positive and significant effect on the Motivation at PT. Intertropick Aditama Samarinda.The basic theory of Human Resources that focuses on Individual Characteristics, Job Factors and Motivation. Hypothesis of this research are 1. Individual Characteristics and Job Factors have a positive and significant impact on Motivation PT. Intertropick Aditama Samarinda. 2. Characteristics Individuals have a positive and significant impact on the Motivation of PT. Intertropick Aditama Samarinda. 3. Job factors have a positive and significant effect on the Motivation at PT. Intertropick Aditama Samarinda.The sample used is 98 respondents. Sample selection method used is slovin calculation method. Analyzer that is used is doubled linear regression analysis.The results of research include: 1. From the independent variables studied at PT. Intertropick Aditama Samarinda, variable Individual Characteristics and Job Factors have a positive and significant impact on employee performance PT. Intertropick Aditama Samarinda. 2. From the value studied variable Characteristics Individuals have a positive and significant impact on PT. Intertropick Aditama Samarinda. 3. From the value examined variable job factors have a negative and insignificant effect on PT. Intertropick Aditama Samarinda
Analisis Sistem Antrian Pada Bank Mandiri Kantor Cabang Mulawarman Samarinda Sarwo Eddy Wibowo 3, Muhammad Irpan 1, Elfreda Aplonia Lau 2
EKONOMIA Vol 10, No 2 (2021)
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This study aims to determine the queue characteristics of Bank Mandiri Samarinda Branch Office, the effectiveness of the service on the queuing system at Bank Mandiri Mulawarman Samarinda Branch Office and to determine the amount of facility costs incurred by Bank Mandiri Mulawarman Samarinda Branch Office. In the queue structure of Bank Mandiri's Mulawarman Samarinda Branch Office, there are 3 service lines that serve cash deposits and withdrawals. Bank Mandiri Mulawarman Samarinda Branch Office uses a single-phase multi-channel service structure.The population in this study were all customers who made transactions at Bank Mandiri Samarinda Mulawarman Branch with an unlimited sample. Field observations were carried out for 5 days. The variables used in this study are the level of customer service, customer arrival rate, service facilities.The results of data analysis show that the queuing system of the Bank Mandiri Mulawarman Branch Office using a single phase multi channel 2 active teller structure is more efficient than using a single phase multi channel 3 active teller structure
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PENGUNJUNG PERPUSTAKAAN PADA KANTOR BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) PROVINSI KALIMANTAN TIMUR Ida Rahmawati3, Jayanti Riana Putri1, Eka Yudhyani2,
EKONOMIA Vol 10, No 2 (2021)
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The purposes of this research was determine the effect of each indicators of tangibles, reliability, responsiveness, assurance, and empathy on the satisfaction of library visitors either partially or simultaneously.This research was conducted in the library of the East Kalimantan Regional Development Planning Agency (Bappeda) office, on Kesuma Bangsa Street Number 2 Samarinda which is located on the 2nd floor of the PUSIDO building area of the East Kalimantan Province Bappeda office. The method used in this research is descriptive research method through a quantitative approach using multiple linear regression analysis tools. The research data source is primary data through distributing questionnaires to 87 respondents of visitors to the library of Bappeda East Kalimantan Province.The results of the analysis and calculations show the effect of service quality partially with indicators of tangibles, reliability, assurance has a positive and insignificant effect, responsiveness has a significant positive effect, and empathy has a negative and insignificant effect on visitor satisfaction at the Bappeda library of East Kalimantan Province.Simultaneously, the five service indicators have a significant positive effect on visitor satisfaction at the Bappeda library of East Kalimantan Provinc

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