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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
EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENGELOLAAN PENGELUARAN KAS TERHADAP UANG PERSEDIAAN (UP) SELAMA MASA PANDEMI COVID-19 PADA DINAS PEMUDA DAN OLAHRAGA PROVINSI KALIMANTAN TIMUR Ida Rahmawati3, Meliana Said1 Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this writing is to find out and analyze the implementation of Government Regulation (PP) No.12 of 2019 and Regulation of the Minister of Home Affairs (Permendagri) No.77 of 2020 in the implementation of Cash Expenditure Management Systems and Procedures Against Supply Money (UP) during the Covid-19 pandemic at the Youth and Sports Service of East Kalimantan Province. This research is a qualitative descriptive study, with the PP No.12 of 2019 and Permendagri No.77 of 2020 as analysis tools.            The results of the evaluation of the implementation of cash disbursement management systems and procedures for supply money (UP) during the Covid-19 pandemic period at the East Kalimantan Provincial Youth and Sports Office through the implementation stages as regulated in PP No.12 of 2019 and Permendagri No.77 In 2020 and hypothesis testing, it can be concluded that the hypothesis is accepted, which means that the results of the evaluation of the system and procedures for managing cash disbursements against money supply (UP) during the Covid-19 pandemic period at the East Kalimantan Provincial Youth and Sports Office are in accordance with PP No. Number 77 of 2020.
AUDIT MANAJEMEN UNTUK MENILAI EFEKTIVITAS SUMBER DAYA MANUSIA PADA PT. ALISHA KARUNIA PERDANA (Studi Empiris Pada PT. Alisha Karunia Perdana) Camelia Verahasuti3, Mutia Chairany1, H. Eddy Soegiarto k2
EKONOMIA Vol 10, No 2 (2021)
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The study is purposed to asses the effectiveness of human resources (HR) functions and to provide advice on the findings of weakness of PT. Alisha Karunia Perdana. The investigated human resources activities include: human resources planning, recrutmen, selection and placement, training and employee development, career planning and development, performance appraisal, and safety and health. And to determine the policies, analyze the optimization of human resources program that has set, evaluate the campany’s activities, evaluate the weaknesses, and provide recommendations on the weaknesses found.This study is a descriptive-qualitative research. The data collection method consists of documentation, observation, and interview. The data analysis method is qualitative approach to describe the assessment of HR function’s effectiveness based on the result of the comparison among condition, criteria, cause, and impact. Based on the research results it is known that the HR function activities, which has not been effective are: human resources planning, selection and placement, training and employee development, career planning and development, performance appraisal, and safety and health.Based on the weaknesses of HR function activities, suggestions are provided as inputs to management in improving and developing the effectiveness of human resource functions
ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR PERTAMBANGAN SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016 Taghfirul Azhima Yoga S., S. Ko, Muhammad Noor Budi 1, Dr. Titin Ruliana,
EKONOMIA Vol 10, No 2 (2021)
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2018. Faculty of Economics, University August 17, 1945. Financial Performance in the Coal Sector Mining Sub-Sector company listed on the Indonesia Stock Exchange for the 2015-2016 Period, (under Supervisor I Mrs. Titin Ruliana and Supervisor II Mr. Taghfirul Azhima Yoga Siswa).The financial performance based on net profit margin ratio, return on assets, current ratio and quick ratio in the mining sector sub-sector of the coal sector in 2015-2016.The result of this based on profitability ratio analysis of the variable net profit margin (NPM) in the GEMS company (8,51%), ITMG (5,59%), KKGI (5,12%) and MYOH (0,25%). Likewise liquidity ratio in the current ratio (CR) variables in GEMS companies (97,99%), ITMG (45,50%), KKGI (183,14%), MBAP (137,57%) and PTBA (11,21%). And quick ratio (QR) variables in companies in GEMS companies (105,23%), ITMG (60,83%) KKGI (135,71%), MYOH (167,68%) and PTBA (9,64%). the financial performance decreased in 2016 on the variable return on assets (ROA) in MBAP companies (-8,45%), MYOH (-0,9%), PTBA (-1,16%) and TOBA (-3,53 %).The financial performance has increased in 2016 compared to 2015 against the variable net profit margin, current ratio and quick ratio. the variable return on assets (ROA) has decreased in 2016 compared to 2015
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. BENTOEL INTERNASIONAL INVESTAMA Tbk PERIODE 2018-2019 E Y Suharyono 3, Syafitri Eka Setyawati Eka Yudhyani 2
EKONOMIA Vol 10, No 2 (2021)
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The results of financial ratio analysis are 1.) Financial performance in terms of the Liquidity Ratio (Current Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced good conditions compared to 2018, so hypothesis 1 (one) is accepted. 2.) Financial performance in terms of the Liquidity Ratio (Quick Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced good conditions compared to 2018, so hypothesis 2 (two) is accepted. 3.) Financial performance in terms of the Liquidity Ratio (Cash Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced poor conditions compared to 2018, so hypothesis 3 (three) is rejected. 4.) Financial performance in terms of the Profitability Ratio (Net Profit margin) of PT Bentoel Internasional Investama Tbk in 2019 experienced bad conditions compared to 2018, so hypothesis 4 (four) was rejected. 5.) Financial performance in terms of Profitability Ratios (Return On Assets) of PT Bentoel Internasional Investama Tbk in 2019 experienced poor conditions compared to 2018, so hypothesis 5 (five) was rejected. 6.) The financial performance in terms of the Profitability Ratio (Return On Equity) of PT Bentoel Internasional Investama Tbk in 2019 experienced bad conditions compared to 2018, so hypothesis 6 (six) was rejected. 7.) Financial performance in terms of the Solvency Ratio (Debt To Equity Ratio) PT Bentoel Internasional Investama Tbk in 2019 experienced poor conditions compared to 2018, so hypothesis 7 (seven) was rejected. 8.) Financial performance in terms of the Solvency Ratio (Debt To Asset Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced bad conditions compared to 2018 so hypothesis 8 (eight) was rejected.
Evaluasi Efektifitas Dan Efisiensi Anggaran Belanja (Studi Empiris Pada Kantor Pelayanan Pajak PratamaTenggarong Tahun 2016-2019) Catur Kumala Dewi, Muhammad Yandi Dharmawan1 Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
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Tujuan  penulisan  ini  adalah  untuk  menganalisis  Efektifitas  dan Efisiensi anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong pada tahun 2016 sampai dengan 2019.Alat  analisis  yang  digunakan  dalam  penelitian  ini  adalah  pengukuran efektifitas dan pengukuran efisiensi. Pengukuran efektifitasdengan membandingkan antara realisasi anggaran yang telah digunakan dengan anggaran yang telah ditetapkan sedangkan untuk pengukuran efisiensi adalah perbandingan antara realisasi anggaran  yang  telah  digunakan  dengan  realisasi  pendapatan  yang telah dicapai. Hasil  pengukuran  efektifitas  didapatkan hasil bahwa  pada  tahun  2016 sampai   dengan 2019 anggaran belanja  Kantor   Pelayanan   Pajak   Pratama Tenggarong  sudah  berjalan  efektif,  namun  pada  tahun  2017  mempunyai  tingkat efektifitas yang paling rendah dan pada tahun 2019mempunyai tingkat efektifitas yang paling tinggi.  Hasil pengukuran efisiensi didapatkan hasil bahwa pada tahun 2016  sampai  dengan  2019  anggaran  belanja  Kantor  Pelayanan  Pajak  Pratama Tenggarong  sudah  berjalan  efisien,  namun  pada  tahun  2018  mempunyai  tingkat efisiensi yang paling rendah dan pada tahun 2016 mempunyai tingkat efisiensi yang paling tinggi. Pelaksanan anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong pada tahun 2016 sampai dengan 2019 sudah berjalan efektif dan efisien, akan tetapi  Kantor Pelayanan Pajak Pratama Tenggarong harus tetap meningkatkan koordinasi seluruh  seksi  dalam  melakukan  pelaksanaan  anggaran  belanja  dan  melakukan monitoring dan evaluasi setiap triwulannya
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Handphone Pada Toko Surya Phone di Samarinda (Studi Kasus Pada Toko Surya Phone 6 Jl. KH. Abul Hasan) Sunarto 3, Violin1, Robin jonathan 2
EKONOMIA Vol 10, No 2 (2021)
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The Influence of the Marketing Mix on Purchasing Handphone Decisions at Surya Phone store Samarinda (a case study on Surya Phone 6 store at Jl. KH. Abul Hasan). Under the guidance of Mr. Robin Jonathan as a 1st mentor and Mr. Sunarto as the 2nd Mentor.The purpose of this study is: 1.) to find out the effect of the Product on purchasing decisions at Surya Phone store Samarinda. 2.) To find out the effect of Price on purchasing decisions at Surya Phone store Samarinda 3.) To find out the effect of Location on purchasing decisions at Surya Phone store Samarinda. 4.) To find out the effect of Promotion on purchasing decisions at Surya Phone store Samarinda. 5.) To find out the effect of product, price, location, and promotion together with the purchasing decision at Surya Phone store Samarinda.This study was done at Surya Phone 6 store on KH. Abul Hasan  Street Samarinda. The sample used in this study were 100 respondents with a Non Probability Sampling Method and the technique sampling is Non 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 V25 Programm. The results of this study shows : 1.) Product variable did not significantly influence of purchasing decisions at Surya Phone store Samarinda. 2.) Price variable did not significantly influence of purchasing decisions at Surya Phone store Samarinda. 3.) Place variable did significantly influence of purchasing decisions at Surya Phone store Samarinda. 4.) promotion variable did significantly influence of purchasing decisions at Surya Phone store Samarinda. 5.) The variables of product, price, location, and promotion together significant effect on purchasing decisions at Surya Phone store Samarinda.
PENGELOLAAN KAS TERHADAP LIKUIDITAS PERUSAHAAN CV. SULAM JAYA FURNITURE KOTA SAMARINDA Ida Rahmawati3, Debora Septiarani1, Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
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This research aims to know and analysis optimal of cash management and liquidity conducted by CV. Sulam Jaya Furniture. The grand theory of this research is financial management. This type of research uses quantitative descriptive with case study method. The analysis too is that used are cash management analysis by determining the optimal cash balance of the company and analysis of company liquidity ratios whitch are current ratio, cash ratio, and quick ratio.The results of the study and analysis can be concluded that cash management of CV. Sulam Jaya Furniture is optimal cash balance that must be provided by company. Meanwhile, seen from the company’s liquidity, cash management conducted by CV. Sulam Jaya Furniture can guarantee its company liquidity. this is because average liquidity ratio of the company overall can fulfill the standard that applied.Expected that CV. Sulam Jaya Furniture can manage thei cash well. So, the company’s liquidity also remains in good condition. The company must maintain good relations with financial institutions and other parties who can help smoothness of the company.
AUDIT KEPATUHAN OLEH QUALITY MANAGEMENT SYSTEM PADA STANDAR OPERASIONAL PROSEDUR QUALITY CONTROL DEPARTMENT PT.SAGATRADE MURNI Adisthy Shabrina Nurqamarani3, Rudi Hastomo Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
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This study discusses about compliance rate based on  ISO 9001:2015 on performance of Quality Control Department at  PT. Sagatrade Murni in handling non conformities product and improvement steps in product that are non conformities in manufacturing process. This study used a comparative method by comparing the occurrence in field with ISO 9001:2015. The theory used in this research is audit. The hypothesis proposed is  Quality Control Department has implemented procedure in accordance with Quality Management System ( ISO 9001:2015 ). Analytical tools used in this research is ISO 9001:2015 and the method is comparative method, which is a method that compare between procedure used in field with ISO 9001:2015 at PT. Sagatrade Murni. The result show that Quality Control has implemented ISO 9001:2015, but some audit findings  documents is not storage well. The conclusion of this study is application of  procedure in Quality Control already in accordance with ISO 9001:2015 so hyphotesis is accepted.
Analisis Sistem Akuntansi Penggajian Karyawan Pada PT.Nuansa Dharma Cipta Di Samarinda Daury Rahadian Sriandanda, Nia Rachmawati Eddy Soegiarto2
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this thesis research is to determine and analyze the implementation of the payroll accounting system of PT. Nuansa Dharma Cipta in Samarinda.Researchers conducted an analysis of the payroll system at PT. Nuansa Dharma Cipta in Samarinda by using analysis techniques, namely by comparing the payroll accounting system applied in the company with the payroll accounting system according to Mulyadi theory and using a flow chart. Attached is an interview or question and answer process in the form of a questionnaire with related sections, namely: Manager (1 person), Accounting Section (1 person), Cashier (2 people). The results of the analysis that have been carried out, are supported by the results of a questionnaire from 88 question items to 4 respondents with a percentage of 68% answers. This means that PT. Nuansa Dharma Cipta in Samarinda are quite appropriate to meet the payroll accounting system according to Mulyadi theory. However, there are several things that need to be considered again. Based on this, it can be seen that the hypothesis proposed by the researcher was rejected, because the payroll accounting system at PT. Nuansa Dharma Cipta in Samarinda are quite in accordance with the payroll accounting system according to Mulyadi theory.
ANALISIS PROFITABILITAS PADA PT. SADARIAH DI SAMARINDA Catur Kumala Dewi, Bunga Sara A Simbolon Ivana Nina Esterlin Barus2
EKONOMIA Vol 10, No 2 (2021)
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This study was conducted to determine whether the increase or decrease in profitability ratios measured by Net Profit Margin (NPM), Return On Investment (ROI), and Return On Equity (ROE) in 2015 to 2017.The analysis used in this study is a comparative descriptive analysis using several analytical tools in the form of net profit margin (NPM), return on investment (ROI), and return on equity (ROE) and then will be seen whether there is an increase or decrease in 2015- 2016 and 2016-2017, then compared with industry standards profitability ratios.Based on the results of the analysis it is known that the profitability ratio of PT. Sadariah as measured by Net Profit Margin (NPM) in 2016 decreased compared to 2015 then in 2017 it increased compared to 2016. The profitability ratio as measured by Return on Investment (ROI) in 2016 decreased compared to with 2015, then in 2017 there was an increase compared to 2016. The profitability ratio measured by Return On Equity (ROE) in 2016 decreased when compared to 2015, in 2017 it increased when compared to 2016.Ratio profitability of PT. Sadariah as measured by Net Profit Margin (NPM) is above industry standards in 2015 and 2017, while in 2016 it was below industry standards. Profitability ratio of PT. Sadariah as measured by Return On Investment (ROI) is below industry standards during 2015-2017. Profitability ratio of PT. Sadariah as measured by Return On Equity (ROE) is below industry standards during 2015-2017.

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