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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 11 Documents
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Search results for , issue "Vol 10, No 3 (2021)" : 11 Documents clear
ANALISIS RASIO LIKUIDITAS SEBAGAI ALAT PENILAIAN UNTUK MENGUKUR KINERA KEUANGAN PT PRODIA WIDYAHUSADA TBK PERIODE 2016-2018 Rina Masitoh Haryadi3, Rintina Desty Oktaviani1 Eka Yudhyani 2
EKONOMIA Vol 10, No 3 (2021)
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ABSTRACTThe Hipotezise of research are 1) Financial Perform analize on likuidity ratio (Quick Ratio) of PT Prodia Widyahusada Tbk on Indonesia Stock Exchange years 2016-2018 increase 2) Financial Perform analize on likuidity ratio (Current Ratio) of PT Prodia Widyahusada Tbk on Indonesia Stock Exchange years 2016- 2018 increase. 3) Financial Perform analize on likuidity ratio (Cash Ratio) of PT Prodia Widyahusada on Indonesia Stock Exchange years 2016-2018 increase 4) Financial Perform analize on Likuidity ratio (Inventory Toward Equity Ratio) of PT Prodia Widyahusada Tbk on Indonesia Stock Exchange years 2016-2018 increase.The results of the financial ratio analysis show that: 1) Financial performance in terms of the Liquidity Ratio (Quick Ratio) of PT Prodia Widyahusada Tbk 2016-2017 has increased so the hypothesis is accepted, 2017- 2018 has decreased, so the hypothesis is rejected. 2) Financial performance in terms of the Liquidity Ratio (Current Ratio) of PT Prodia Widyahusada Tbk in 2016-2017 has increased so the hypothesis is accepted, 2017-2018 has decreased, so the hypothesis is rejected. 3) Financial performance in terms of the Liquidity Ratio (Cash Ratio) of PT Prodia Widyahusada Tbk in 2016-2018 has decreased, so the hypothesis is rejected. 4) Financial performance in terms of the Liquidity Ratio (Inventory toward equity) of PT Prodia Widyahusada Tbk in 2018-2020 has increased, so the hypothesis is accepted.
ANALISIS KINERJA BELANJA PADA KANTOR DESA SEBUNTAL KEC. MARANG KAYU KAB. KUTAI KARTANEGARA Rina Masithoh Haryadi3, Tutik Septiningsih1 Titin Ruliana2,
EKONOMIA Vol 10, No 3 (2021)
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The purpose in this study is a.) Knowing and analyzing the shopping performance of Sebuntal village office is reviewed from the analysis of spending growth in 2018 – 2019, b.)  Knowing and analyzing spending performance at Sebuntal Village Office reviewed efficiency ratio in 2018 – 2019, c.) Knowing and analyzing shopping performance at Sebuntal Village Office is reviewed from variant analysis in 2018 – 2019, d.) Knowing and analyzing spending performance is reviewed from shopping compatibility analysis consisting of operational expenditure ratio and capital expenditure ratio at Sebuntal Village office in 2018 - 2019. The basis of the theory used is the basis of the theory concerning public sector accounting, spending performance, budget realization reports, regional expenditure budget, public sector budgets and expenditure analysis. The analysis tool used is a shopping analysis consisting of shopping growth analysis, efficiency ratio, variant analysis and shopping compatibility analysis. The results of the analysis announced can be known that a) The performance of spending in fiscal year 2018 - 2019 is reviewed from the analysis of spending growth at the Sebuntal Village Office in Marang Kayu sub-district is classified as negative with the criteria dropped due to the realization report of the 2018 budget and below the report has not been compiled based on the correct budget realization report. b) Spending performance in fiscal year 2018 - 2019 is reviewed from the efficiency ratio in Sebuntal Village Office of Marang Kayu SubDistrict is relatively efficient because Sebuntal Village Office is able to manage its finances. c) The spending performance in fiscal year 2018 - 2019 is reviewed from the analysis of shopping variants at the Sebuntal Village Office in Marang Kayu SubDistrict is quite good, with the realization of spending smaller than the budget. d) Shopping performance in 2018 - 2019 is reviewed from the shopping compatibility analysis at the Sebuntal Village Office in Marang Kayu SubDistrict is quite compatible.
Pengaruh Faktor-Faktor Internal Perusahaan Terhadap Earning Per Share Perusahaan Sub Sektor Otomotif Di BEI Periode 2014-2018 Andi Indrawati3, Muhammad Nur1 Robin jonathan 2
EKONOMIA Vol 10, No 3 (2021)
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This study was conducted to determine the effect of the current ratio, debt to asset ratio, total assets turno ver, company size, and sales growth to earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, both partially and simultaneous.The analysis used is multiple linear regression, where the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing in the form of t test and F test.Based on the results of the analysis, the results show that the current ratio, debt to asset ratio, and company size partially do not significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. Meanwhile, the total assets turn over and sales growth partially have a significant effect on earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange in the period 2014-2018.Simultaneously, the current ratio, debt to asset ratio, total assets turnover, company size, and sales growth significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018
PENGARUH PENGELOLAAN PEMBAYARAN TUNJANGAN TERHADAP KINERJA PEGAWAI PADA DINAS PEMUDA DAN OLAHRAGA PROVINSI KALIMANTAN TIMUR Nurfitriani 3, Tri Mulyana Danna Solihin
EKONOMIA Vol 10, No 3 (2021)
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Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pengelolaan pembayaran tunjangan terhadap kinerja pegawai di Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur. Metode penelitian ini kuantitatif dengan jenis korelasional.  Populasi dalam penelitian semua pegawai pada Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur tahun 2021 sebanyak 95 orang. Jumlah sampel yang diambil dalam penelitian ini adalah 95 orang karena jumlah populasi kurang dari 100 orang. Memfokuskan pada variabel dependen kinerja pegawai dan variabel independen yaitu pengelolaan pembayaran tunjangan. Analisis data menggunakan regresi linier sederhana. Berdasarkan hasil penelitian pengelolaan pembayaran tunjangan berpengaruh signifikan terhadap kinerja pegawai di Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur dengan nilai sig. sebesar 0,000 < 0,05 sehingga hipotesis diterima. Sehingga semakin tinggi pengelolaan pembayaran tunjangan maka semakin tinggi kinerja pegawai. Begitupula sebaliknya semakin rendah pengelolaan pembayaran tunjangan maka semakin rendah kinerja pegawai.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PT. NUANSA DHARMA CIPTA E Y Suharyono 3, Gisela Imelda Florensia Eka Yudhyani 2
EKONOMIA Vol 10, No 3 (2021)
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ABSTRACTFinancial reports are a very important tool for obtaining information about a company's financial position. Financial reports should be a necessity for every business unit, especially for business owners, given the benefits for business continuity. The object of this research is PT. Nuansa Dharma Cipta is a trading company in Samarinda City. PT. Nuansa Dharma Cipta is one of the entities without public accountability.This study uses a qualitative descriptive study with a case study method that compares the financial statements of PT. Nuansa Dharma Cipta with components of SAK ETAP accounting standard posts. The steps taken to obtain data and information are observation and documentation. Data analysis was performed by comparing the components in SAK ETAP. The hypothesis presented is that the components of financial statements, balance sheet items and income statements are not in accordance with SAK ETAP.The conclusion of the study that the financial statements of PT. Nuansa Dharma Cipta only met 12 of the total 25 recommendations for Financial Accounting Standards for Entities Without Public Accountability, making the conformity rate 48%. So that it can be judged that it is not in accordance with SAK ETAP, the hypothesis that was previously proposed is accepted. 
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA PT NIAGA RAYA SAMARINDA Camelia Verahasuti3, Nurhayati1 Mulyadi2
EKONOMIA Vol 10, No 3 (2021)
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ABSTRACTInventory of merchandise is a very important component in the operational activities of companies engaged in trade. Internal control system of inventory must be carried out in order to avoid any errors that occur due to human error (Human Error) in the case of wrong receipt, storage,expenditure, inventory calculation, it is necessary to have a physical check (stock taking) periodically, arranging inventory according to its type, and the division of functions and tasks for each section.       The purpose of this thesis research is to get a clear picture of the internal control system of merchandise inventory implemented by the company.       The author analyzes the internal control system of merchandise inventory at PT. Niaga Raya Samarinda with the Comparative Method (comparison), which compares the internal control system established by the company with the internal control system according to the literature and uses a flow chart. The interview process is also attached in the form of a questioner which means that according to the data using question and answer or interview with the relevant parts, namely the receipt and release of goods (1 person) and the warehouse (4 people).The results of the analysis mentioned the inventory accounting systems and procedures at PT. Niaga Raya Samarinda is good enough to meet good internal control supported by the results of the questioner of 37 question items with an answer score of 57.279% yes this means PT. Niaga Raya Samarinda is sufficient to meet the elements of a good internal control system. However, there are some things that need to be considered, namely physical inspection (stock taking) on a regular basis, the preparation of inventory according to its type, as well as the division of functions and tasks for each section. Based on the above it can be seen that the hypothesis proposed by the author is rejected, because the internal inventory control system implemented by the company has been implemented quite well.
ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PADA DINAS KOMUNIKASI DAN INFORMATIKA PROVINSI KALIMANTAN TIMUR TAHUN 2016-2020i Ida Rahmawati3, Vebi Regina Imam Nazarudin Latif2
EKONOMIA Vol 10, No 3 (2021)
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Analysis of the Realization of the Regional Revenue and Expenditure Budget (APBD) at the Communication and Informatics Office of East Kalimantan Province 2016-2020.             The research objective to be achieved is to find out and analyze whether the average performance of Operational Expenditures against Total Regional Expenditures at the Communication and Informatics Office of East Kalimantan Province in 2016-2020 is very harmonious when viewed from the Analysis of Expenditure Harmony. To find out and analyze whether the average Performance of Capital Expenditures against Total Regional Expenditures at the Communication and Information Technology Office of East Kalimantan Province .               The theoretical basis used is that financial management is one of the company's operational functions which is very important among the company's other operational functions. Original Regional Revenue (PAD) is all regional revenue that comes from original regional economic sources.             The results of this study are the average performance of the ratio analysis of Operational Expenditures to Total Regional Expenditures at the Office of Communication and Information Technology of East Kalimantan Province in 2016-2020 is very harmonious, because Regional Expenditures and Operational Expenditures are realized by the budget well and Analysis of the Correspondence of Capital Expenditures against Total Regional Expenditures at the Office of Communication and Information Technology of East Kalimantan Province in 2016-2020 are not harmonious
ANALISIS PERSEDIAAN TEPUNG BERAS ROSE BRAND PADA PT. SUNGAI BUDI DI SAMARINDA Rina Masithoh Haryadi3, Nurlinawati Elfreda Aplonia Lau
EKONOMIA Vol 10, No 3 (2021)
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ABSTRACTInventory is always needed by every company, both small and large companies. With the inventory procurement policy, it is hoped that the sales process can run smoothly. Without an inventory of merchandise, the company is faced with the risk that one day the company will not be able to meet consumer needs.This study aims to determine and analyze whether the supply of rice flour is optimal and the efficiency or not the cost of rice flour supplies at PT Sungai Budi Samarinda by raising the following problems:1.   Has the control of 20 bks / dus @ 500gr rice flour supply at PT Sungai   Budi been carried out efficiently? 2.   Is the procurement of rice flour 20 bks / dus @ 500gr PT Sungai Budi carried out optimally?The theoretical basis used is management accounting which focuses on inventory control and inventory cost efficiency of rice flour.The research hypothesis is:1.      There is an efficiency in inventory costs after using the EOQ method2.      Determination of rose brand rice flour inventory by the EOQ method can overcome the shortage / excess inventory.The analytical tool used is EOQ (Economics Order Quantity), Determining Total Inventory Costs, (Safety Stock), (Reorder Points)The results showed that:1.              There was an efficiency of inventory costs amounting to Rp 893,276,3792.              The use of the EOQ method can help companies in determining the optimal inventory or which minimizes inventory costs.
Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada PT Tjokro Bersaudara Samarindaindo Danna Solihin, Fransiska Reza Karina Hayuning Mardiana2
EKONOMIA Vol 10, No 3 (2021)
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             The purpose of this study is find out and analyze the implementation of human resource audits in the management of Human Resources at PT. Tjokro Bersaudara Samarindaindo has been carried out effectively and efficiently in the fieldThe analytical tool used is a comparative method that is comparing the existing systems and procedures in the company with and conducting a follow-up audit to evaluate the audit findings by asking questions in the form of questionnaires Internal Control Quistionaries.The results of this study indicate that human resource activities at PT. Tjokro Bersaudara Samarindaindo is not running well, this is evidenced by the results of the analysis of human resource activities get a relative value that is not appropriate. The procedure for testing the management control system for the functions of Human Resources planning, recruitment, selection and placement, training and development of employees, occupational safety and health, and layoffs also results in a less appropriate relative value, so that the company's internal control system is poorly implemented.The conclusion of this study in general in terms of the activities of Human Resources that occur in the field at PT Tjokro Bersaudara Samarindaindo is not suitable so that improvements are needed to the existing management control system to facilitate existing activities.
Peran Tenaga Penjual Terhadap Tingkat Penjualan Oli Shell Pada PT. Graha Arta Kaltim Sentosa Di Samarinda Sunarto 3, Sheila Cahyaning Pratiwi Mardiana 2,
EKONOMIA Vol 10, No 3 (2021)
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The objectives of this study are as follows:1) To find out the significant positive influence of salesperson attitude to the level of sales of Shell Oil at PT. GAKS in Samarinda, 2) To know the significant positive influence of salespeople' ability on the level of sales of Shell Oil at PT. GAKS in Samarinda, 3) To know the significant influence of the attitude and capability of salespeople together to the level of sales of Shell Oil at PT. GAKS in Samarinda.Data collection is conducted by observation, interview and dissemination of print out questionnaires using a likert scale to measure indicators. The analysis tool used is multiple linear regression with the help of SPSS version 23. The population  using saturated sampling techniques and the number of samples is 30 respondents.The results of the study partially showed that the variable attitude of salespeople has a positive and insignificant effect while the variable ability of salespeople has a positive and significant effect on the level of sales. Simultaneously shows that the variable attitude of salespeople and the ability of salespeople have a significant effect together on the level of sales of Shell Oil at PT. Graha Arta Kaltim Sentosa in Samarinda.

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