cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota samarinda,
Kalimantan timur
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
 1   2   3   4 
Search results for , issue "Vol 10, No 2 (2021)" : 31 Documents clear
Analisis Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada CV. Bengawann Motor Samarinda Umi Kulsum, Andi Merna Mutiara Adha 1 Eddy Soegiarto K
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is : 1.) To find out the reliability affects the customer satisfaction at the CV. Bengawan Motor Samarinda. 2.) To find out responsiveness affects the customer satisfaction at CV. Bengawan Motor Samarinda. 3.) To find out the assurance effect on customer satisfaction at CV. Bengawan Motor Samarinda. 4.) To find out empathy affects customer satisfaction at the CV. Bengawan Motor Samarinda. 5.) To find out tangible affect customer satisfaction at CV.Bengawan Motor Samarinda. 6.) To find out the reliability, responsiveness, assurance, empathy, and tangible together affect customer satisfaction at the CV. Bengawan Motor Samarinda. 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 100 respondents with the Non 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.Analysis test equipment includes validity test, reliability test and multiple linear regression analysi. Then the interpolation of the results of data processing has been carried out by giving information explanation.The results showed that : 1.) Reliability variable has a significant effect on customer satisfaction at CV. Bengawan Motor Samarinda. 2.) Responsiveness variable has a significant effect on customer satisfaction at the CV. Bengawan Motor Samarinda. 3.) Assurance variable has no significant effect on customer satisfaction at the CV. Bengawan Motor Samarinda. 4.) Empathy variable has no significant effect on customer satisfaction at CV. Bengawan Motor Samarinda. 5.) Tangible variable has a significant effect on customer satisfaction at CV. Bengawan Motor Samarinda. 6.) The variables of reliability, responsiveness, assurance, empathy, and tangible together have a significant effect on customer satisfaction at the CV. Bengawan Motor Samarinda
Analisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017 Andi Indrawati3, Melita Yuliati Mardiana 2,
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Analisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017, under guidance of Ms. Mardiana as mentor  I and Ms. Andi Indrawati as mentors II.Indonesian continues to development. Cooperatives have a role in weak economic development aims to prioritize the welfare of members by distributing each remaining result of operations (SHU). The greater the member transactions the greater the remaining results of the business (SHU) to be received by the memberThe purpose achieved from this research is to analyze the distribution of residual income result of members business at Koperasi Simpan Pinjam Sentosa Samarinda Period 2016-2017.In order to be elaborated an analysis by using the rule of Undang-Undang Republic Indonesia 1945 Number 25 about Pengkoperasian article 45 which reads about (SHU) in accordance or not with that run by Koperasi Simpan Pinjam Sentosa Samarinda and hypothesis testing. The hyphotesis is accepted because the share of the business result (SHU) of members of the 2017 period increased from 2016.Koperasi Simpan Pinjam Sentosa Samarinda have financial reports such as balanced sheet reports, cash flows and calculation of cooperative funding details for one book years. The lending and borrowing effect to income of Koperasi Simpan Pinjam Sentosa Samarinda is influenced by the participating storage dividen by 40% and the business particapation deviden by 60%. The conclusion of the content of this thesis is the rest of the business results (SHU) members of the period of 2017 increased compared to 2016. In 2016 the cooperative obtained the rest of the business (SHU) of Rp. 19,350,000 then divided from 40% storage participation of Rp. 7,740,000 and divided from 60% business participation of Rp. 11,610,000. Meanwhile, in 2017 the cooperative obtained the remaining operating income (SHU) of members of Rp. 20,250,000 is then divided from the participation of 40% deposit amounting to Rp 8,100,000 and divided by 60% business participation of Rp. 12,150,000.
Analisis Pengaruh Bauran Promosi (Promotional Mix) Terhadap Intensitas Pembelian Pelanggan Pada PT. GFC Terpadu Plaza Mulia Samarinda Adisthy Shabrina Nurqamarani 3, Tiara Oktaria Andriati 1, Eddy Soegiarto2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is : 1). To explain the effect of the advertising on customer purcase intensity on PT. GFC Terpadu. 2). To explain the effect of the sales promotion on customer purcase intensity on PT. GFC Terpadu. 3). To explain the effect of the personal selling on customer purcase intensity on PT. GFC Terpadu. 4). To explain the effect of the public relation on customer purcase intensity on PT. GFC Terpadu. 5). To explain the effect of the direct marketing on customer purcase intensity on PT. GFC Terpadu. 6). To explain the effect of the advertising, sales promotions, personal selling, public relation, and direct marketing, simultaneously towards the intensity of customer purchases on PT. GFC Terpadu.The results of this study shows : 1). Advertising variable do not significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 2). Sales promotion variable significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 3). Personal selling variable do not significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 4). Public relation variable significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 5). Direct marketing variable do not significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 6). The variables of advertising, sales promotion, personal selling, public relation, and direct marketing simultaneously affects purchasing intensity at PT. GFC Terpadu Plaza Mulia Samarinda.
EVALUASI PENYUSUNAN LAPORAN KEUANGAN PADA TOKO DAILY LIFE STORE BERDASARKAN SAK EMKM Heriyanto3, Diana Auliya Rahman1 Mardiana2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know and evaluate the recognition, measurement, presentation, and application in the financial statements of the Daily Life Store. In accordance with the objectives of this study, the subject matter put forward "Is the recognition, measurement, presentation, and disclosure in the financial statements of the Daily Life Store Stores in accordance with the SAK EMKM Year 2018? "The theoretical basis used is the theoretical basis regarding financial accounting and SAK EMKM Year 2018. Based on these main problems, the following hypothesis is proposed: " The preparation of financial reports at the Daily Life Store is deemed not in accordance with the 2018 SAK EMKM. "Based on the results of the analysis that has been stated previously, it can be seen that the evaluation of the preparation of financial statements at the Daily Life Store is not suitable and is not in accordance with the SAK EMKM Year 2018. So that the hypothesis is rejected and accepted. It is expected that the Daily Life Store applies an accounting treatment that includes recognition, measurement, presentation and disclosure in accordance with SAK EMKM so that it can provide convenience in preparing financial reports.
OPTIMALISASI PENDAPATAN ASLI DAERAH (PAD) PAJAK KENDARAAN BERMOTOR PADA KANTOR UPT. BAPENDA PROVINSI KALIMANTAN TIMUR WILAYAH KOTA SAMARINDA TAHUN 2016 – 2018 Ida Rahmawati3, Vinia Tiara Aristi Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Optimization of Regional Original Income (PAD) Motor Vehicle Tax at the UPT office. BAPENDA of East Kalimantan Province, Kota Samarinda Region 2016 - 2018 (under the Guidance of First Advisor, Mrs. Titin Ruliana and and Second Advisor, Mrs. Ida Rahmawati).Optimization is an effort to increase the ability that is most desired among the criteria of creativity or in other words, an effort to maximize the existing resources to achieve the expected goals. The definition of Regional Original Income (PAD) is regional revenue that comes from regional taxes, the results of regional management, and other legitimate regional original revenues, which aim to provide graduation to the daetah in assisting the implementation of regional autonomy as the embodiment of the principle of being centralized.The research objective achieved is to determine the target of local tax revenue in the motor vehicle tax sector at UPT. Bapenda of East Kalimantan Province and analyzes whether the average target performance for 2016-2018 is very optimal when viewed from the percentage of realization of target revenue target PKB UPT Bapenda East Kalimantan Province.Based on the research background that has been described, a research hypothesis can be formulated which states that the level of revenue from the local tax revenue target in the Motor Vehicle Tax Sector at UPT Bapenda East Kalimantan is very optimal.The performance of the realization of local tax revenue targets through the motor vehicle tax sector at the UPT Bapenda of East Kalimantan Province in 2016-2018 is very optimal, which is above 80%.
ANALISIS PROFITABILITAS DAN SOLVABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT ADIRA DINAMIKA MULTIFINANCE SAMARINDA Danna Solihin, Rosa Anindaita Anggrayni Eddy Soegiarto2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

profitability and solvency of PT. Adira Dinamika Multifinance Tbk. Samarinda branch in terms of Return On Equity, and Return On Assets in 2016-2018, to find out and analyze the level of Solvency of PT. Adira Dinamika Multifinance Tbk. Samarinda branch is reviewed from Debt to Equity, and Debt to Assets in 2016-2018. Analysis of profitability and solvency of PT. Adira Dinamika Multifinance Tbk, Samarinda branch uses Return On Equity, Return On Assets, Debt to Equity, and Debt to Assets analysis for 3 years, namely 2016-2018Based on the results of research and discussion of Return on Equity Profitability Analysis in 2016 by 10.4% in 2017 by 9.8% in 2018 8.3%, the value of Return on Assets in 2016-2018 decreased, in 2016 amounted to 2.5% in 2017 amounted to 2% in 2018 amounted to 1.6%. Debt to Equity increased in 2016-2018 in 2016 by 310.4% in 2017 by 392.9% in 2018 by 408.8%, Debt to Assets increased in 2016 by 75.6%, in 2017 by 79.7% in 2018 amounted to 80.3%.Profitability Level of PT. Adira Dinamika Multifinance Tbk Samarinda branch in terms of the Return On Equity ratio, and the Return On Assets Ratio in 2016-2018 has decreased in number, which means the performance has decreased in 2017-2018 Return On Equity has decreased which means the performance has decreased. Solvency Level of PT. Adira Dinamika Multifinance Tbk Samarinda branch in terms of the ratio of Debt to Equity Ratio and Debt To Assets Ratio in 2016-2018 experienced an increase in numbers, which means the performance has decreased
Analisis Efektivitas Penggunaan E-Filing Bagi Wajib Pajak Pribadi dalam Pelaporan PPh Pasal 21 pada Karyawan PT Tirta Mahakam Andi Indrawati3, Cindi Afriyani1, Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know and analyze the effectiveness of the use of e-filing for personal taxpayers in reporting Pph article 21 to employees of PT. Tirta Mahakam. In accordance with the objectives of this study, the subject matter put forward "Is the use of e-filing for personal taxpayers in the reporting  of Pph Article 21 Tax at PT Tirta Mahakam effective" "Theory basis used is a theoretical basis concerning the effectiveness  of using e-filing and reporting of Pph 21 to employees of PT. Tirta Mahakam. Based on these main problems, the following hypothesis is proposed: ‘The use of e-filing for personal taxpayers in reporting Pph 21 taxes for employees of PT. Tirta Mahakam is considered ineffective based on the effectiveness assessment criteria ''.Based on the results of the analysis previously stated, it can be seen that the effectiveness of using e-filing in tax reporting Pph 21 for employees of PT. Tirta Mahakam has been running quite well, this is evidenced by the results of the analysis which got a relative value of 79% on the effectiveness measurement criteria which is categorized as "effective". Even though there are still some employees who do not understand the e-filing system, the awareness of taxpayers to report the Annual Tax Return and the lack of the KPP Pratama to provide more active socialization so that employees understand e-filing and its benefits
Analisis Implementasi Penerapan SAK ETAP Pada Laporan Keuangan BUM Desa Tridaya Mandiri Desa Bhuana Jaya Kecamatan Tenggarong Seberang Kabupaten Kutai Kartanegara E Y Suharyono 3, Siti Maesaroh1, Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this study is to find out and present the suitability of BUM Desa Tridaya Mandiri Bhuana Jaya Village, Tenggarong Seberang District, Kutai Kartanegara regencie and SAK ETAP (2019:1).The basic theory used is the theory of financial accounting using descriptive qualitative analysis tools, namely the application of SAK ETAP in the preparation and presentation of BUM Tridaya Mandiri financial statements. Lost and profit reports, equity change reports,Cash flow reports.Type of descriptive qualitative research. The qualitative descriptive method was chosen because the research conducted was related to the ongoing events.Based on the results of the analysis and discussion it is known that in its financial reporting, BUM Desa Tridaya Mandiri does not present reports on changes in equity, cash flow statements, and also notes to financial statements. Accounting practices in BUM Desa refer to SAK ETAP (2019) have not been implemented due to limited accounting knowledge among BUM Desa managers so they do not practice adequate accounting processes. Not optimal implementation of accounting practices and the use of accounting information in BUM Desa so far is not solely a mistake or lack of BUM Desa managers, but also due to the suboptimal participation of the government and universities in encouraging and facilitating accounting practices in BUM Desa.
Analisis Rasio Profitabilitas Dan Rasio Likuiditas Untuk Menilai Kinerja Keuangan PT Indo Tambangraya Megah Tbk Periode 2014-2018 E Y Suharyono 3, Justamal 1 Eka Yudhyani 2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine and analyze financial performance in terms of profitability ratios with Net Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) indicators, and liquidity ratios with Current Ratio, Quick Ratio indicators, and PT Indo Tambangraya Megah Tbk's Cash Ratio during 2014-2018.The analytical tools used in this research are Net Profit Margin (NPM), Return On Asset (ROA) and Return On Equity (ROE), as well as Current Ratio, Quick Ratio, and Cash Ratio.Based on the profitability ratio of PT Indo Tambangraya Megah, Tbk during 2014-2018, there was an increase in Net Profit Margin (NPM) which indicates that the company's ability to generate profit on sales has also increased. Furthermore, there was an increase in Return On Asset (ROA) and Return On Equity (ROE), which shows the company's ability to generate a return on total assets and total equity owned has increased.Based on the liquidity ratio of PT Indo Tambangraya Megah, Tbk during 2014-2018, the Current Ratio has increased which shows that the company's ability to fulfill its short-term obligations when being billed has increased, in addition, there is an increase in Quick Ratio which shows that the company's ability to pay, fulfill liabilities or current debt (short-term debt) by using current assets without the need to take into account that inventory (supply value) has increased, as well as an increase in Cash Ratio which indicates that the company's ability to meet the availability of cash or cash equivalents to meet its short-term obligations in when billed has increased. 
Pengaruh Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Pada GIGG Store Samarinda Sarwo Eddy Wibowo 3, Sufiandi1 Eddy Soegiarto2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Influence Of Product Quality And Brand Image On Purchase Decision  GIGG Store Samarinda. Eddy Soegiarto and Sarwo Eddy Wibowo.This study discusses product quality and price variables on purchasing decisions at Samarinda GIGG Store. With a sample of 96 respondents obtained using the simple random sampling method. Meanwhile, the collecting data is carried out by using an online questionnaire that has purchased GIGG Store Samarinda productsAnalysis tools and hypothesis testing in this study is by using multiple linear regression analysis tools, partial test (t test), simultaneous test (f test), multiple correlation analysis (R), coefficient of determination (R2), Correlation Coefficient (r).  Based on data analysis, the results of this study indicate that product quality and brand image variables together have a positive and significant effect on purchasing decisions. R value of 0.624 or 62.4%, this means that overall product quality variables and brand image have a strong relationship to the purchase decision variable. The coefficient of determination (R2) of 0.376 or 37.6% shows that the quality of the product and brand image can explain the variations that occur in purchasing decisions at Samarinda GIGG Store. Correlation Coefficient (r) all variables have a significant relationship seen from the significance value of 0,000> 0.05From the simultaneous test results (test f) the value of Fcount> Ftable (29.62> 4.84), this shows that the product quality and brand image variables simultaneously have a positive and significant effect on Purchasing Decisions. Partial test results (t test) indicate that product quality has a positive and significant effect on purchasing decisions seen from the value of sig. 0.012 <0.05, then the brand image variable has a positive and significant influence on purchasing decisions seen from the sig value. At 0.004 <0.05.

Page 3 of 4 | Total Record : 31

 1   2   3   4 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 10, No 3 (2021) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 3 (2020) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 5 (2019) Vol 8, No 4 (2019) Vol 8, No 3 (2019) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 4 (2018) Vol 7, No 3 (2018) Vol 7, No 3 (2018) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 3 (2016) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 1 (2012) More Issue