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 80 Documents
 1   2   3   4   5 
Search results for , issue "Vol 2, No 1 (2013)" : 80 Documents clear
ANALISIS COST VOLUME PROFIT PADA HOTEL ROYAL VICTORIA SANGATTA Hilman, Hilman
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.188 KB)

Abstract

Hilman . , 2013. Cost Volume Profit Analysis at the Royal Victoria Sengata , under the guidance of Mr. Robin Jonathan and Mrs. ElfredaA.Lau.This study aims to determine the break even point Hotel Royal Victoria Sengata with the achievements of the room occupancy rate held during the last 3 years ie 2010 to 2012 and to determine the limit of the percentage reduction in the volume of sales that the company still makes a profit .Formulation of the problem in this study is 1 . Is the achievement level of occupancy owned , Hotel Royal Victoria has reached break-even ? and 2 . How much % of sales volume may be lowered so Hotel Royal Victoria still make a profit ? . The hypothesis in this study are: 1 . Allegedly the achievement of current occupancy levels , Royal Victoria has reached Break Event , and 2 . If the production volume is reduced by 10 % then the Hotel Royal Victoria still makes a profit .Analysis and hypothesis testing tools used are the Cost Volume Profit Analysis , which covers Break Even Point and Margin of Safety .The analysis showed that the break-even point Hotel Royal Victoria in 2010 amounted to Rp9,733,736,186 , in 2011 amounting to Rp 8,954,767,021 and Rp 8,326,026,681 in 2012 , which means that the Hotel Royal Victoria has reached break-even with the achievements of the occupancy rate owned .Margin of Safety Hotel Royal Victoria in 2010 by 33 % , in 2011 by 29 % and in 2012 by 49 % . This suggests that if the sales volume is reduced by 10 % then the Hotel Royal Victoria still makes a profit .The analysis results show that the hypothesis on Hotel Royal Victoria Sengataaccepted .
ANALISA PERDAGANGAN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009 - 2012 ., Meliana
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.599 KB)

Abstract

MELIANA. Analisa Perdagangan Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2012. Bimbingan oleh Bapak H. Mulyadi dan Bapak Adi Suroso.Perubahan harga saham selalu terjadi secara terus menerus dan sangat menarik untuk diperhatikan, tak terkecuali dengan Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini untuk melakukan analisa mengenai Earning per Share (EPS) Price Earning Ratio (PER) dan Devidend Payout Ratio (DPR) berpengaruh secara bersama-sama terhadap Perubahan Harga Saham dan variabel mana yang memiliki pengaruh dominan terhadap Perubahan Harga Saham pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2012. dengan menggunakan model regresi linear berganda digunakan untuk menjawab hipotesis penelitian yang diajukan.Hasil dari penelitian ini pada hipotesis pertama menunjukkan bahwa Earning per Share (EPS) Price Earning Ratio (PER) dan Devidend Payout Ratio (DPR) berpengaruh secara bersama-sama terhadap Perubahan Harga Saham
ANALISIS KONTRIBUSI LABA PENJUALAN CAT JOTUN PADA TOKO WARNA-WARNI DI SAMARINDA nirmalasari, gita govinda
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.757 KB)

Abstract

GITA GOVINDA NIRMALASARI, Every company has a goal to run activities for the sustainability of the business makes a profit. In order to achieve maximum profit, then the firm must consider two important factors, namely, the amount of profitable sales and expenses are sacrificed to achieve these sales. Problem of this study was to determine among Jotun Paints Brand Liquid 2.5 Litre, 5 Litre Brand Paints and Jotun Oil 1 Liter and 5 Liter which contributed most of the profits for the Colorful Shops in Samarinda.The hypothesis of this study is "alleged that the sale of 2.5 liters of liquid paint to contribute a greater return than the 5 liters of liquid paint, oil paint oil 1 liter and 5 liter paint brand Jotun in colorful shop in Samarinda.  Basic theory used is marketing management by using an analysis tool based on the profit and charging of marketing.Overall marketing costs based on the brand of paint cans and heavy is Rp. 34,318,526.49 with a breakdown for Jotun brand Liquid 2.5 liter Rp. 13,190,956.49, Jotun Liquid 5 liters of Rp. 6,041,778.79, Jotun Oil 1 liter of Rp. 11,141,124.43, Jotun Oil 5 liters of Rp.3.941.421, 63.
Pengaruh Biaya Promosi Terhadap Hasil Penjualan Meubel UD.BERKAT BAHAGIA Di Samarinda. ., Rianty
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.493 KB)

Abstract

RIANTY, Pengaruh Biaya Promosi Terhadap Hasil Penjualan meubel UD.BERKAT BAHAGIA Di Samarinda, dibawah  bimbingan  Bapak Eddy Soegiarto dan Ibu Ida Rahmawati. UD.BERKAT BAHAGIA dalam  memasarkan  produk  meubel yang dijual, dihadapkan  pada  tantangan  persaingan  dari  banyaknya pelaku  usaha  yang  mempunyai  jenis  usaha  yang  sama  dan  berbagai  kesamaan   baik  itu  dari   segi  merk,  type, dan  lainnya. Manajemen UD.BERKAT BAHAGIA menyadari  bahwa  untuk  mencapai tujuan  perusahaan dalam menjual produk-produk  meubelnya  diperlukan  adanya strategi pemasaran berupa marketing namun yang dipilih adalah strategi  promosi  yang  menekankan  pada advertising dan  personal  selling. Permasalahannya adalah Apakah  Strategi  Promosi melalui  advertising dan  personal  selling  dapat  meningkatkan  hasil penjualan produk meubel UD.BERKAT BAHAGIA Di Samarinda, sedangkan tujuan penelitian ini adalah untuk mengetahui besarnya Pengaruh biaya  advertising  dan  biaya  personal  selling  terhadap  peningkatan hasil penjualan produk meubel yang dilaksanakan oleh UD.BERKAT  BAHAGIA Di Samarinda. Dasar teori yang digunakan adalah manajemen pemasaran  dengan  menggunakan  alat analisis regresi linear  berganda.             Dari hasil pehitungan menggunakan SPSS diperoleh bentuk persamaan Regresi  Linier Berganda sebagai berikut : Ỷ= -1,883x E7 + 8,888 X1 + 2,295X2.Nilai  konstanta  sebesar  -1,883x107  yang  menandakan  bahwa  apabila   tidak ada faktor biaya advertising (X1) dan biaya personal selling (X2), maka  konsumen tidak mengetahui informasi tentang produk yang  ditawarkan  sehingga  akan berdampak menurunnya omset penjualan.Variabel advertising (X1) di temukan  nilai  sebesar  8,888  yang  lebih  besar  dari  nilai  variabel (X2) sebesar 2,295  dikarenakan cakupan  advertising  lebih   luas dari pada  tenaga  pemasaran  langsung.Nilai korelasi (R) sebesar 0,913 menunjukkan bahwa hubungan antara Promosi dengan hasil Penjualan bersifat sangat erat, dan setelah disesuaikan diperoleh determinasi (R2) sebesar 0,834 artinya bahwa Promosi mempengaruhi perubahan pada hasil Penjualan sebesar 83,40%; sedangkan sisanya sebesar 16,60% dipengaruhi oleh faktor lainnya.            Nilai Fhitung sebesar 12,560.Selanjutnya pada tabel diperoleh Ftabel = 5,9874.Bila di bandingkan, maka Fhitung > Ftabel sehingga Hipotesis diterima; artinya bahwa secara bersama-sama (simultan) terdapat pengaruh yang signifikan biaya Advertising (X1) dan biaya Personal Selling (X2) terhadap hasil Penjualan Meubel  UD.BERKAT  BAHAGIA.
KINERJA PEGAWAI DI BADAN PENANAMAN MODAL DAERAH (BPMD) KABUPATEN KUTAI TIMUR ., Murtiningsih
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.007 KB)

Abstract

The purpose of this study was to determine the influence of leadership style, Education and Training, and Discipline motivasi Work on Employee Performance in the Regional Investment Board (BPMD) East Kutai regency.Analysis model is used to prove the hypothesis is a model of multiple linear regression analysis with the number of respondents 58 permanent employees and temporary employees (PTT) in the Regional Investment Board (BPMD) East Kutai regency.Statistical analysis showed regression coefficients independent variables, namely Leadership Style (X1) = 0.100, Education and Training (X2) = 0.036, Work Environment (X3) = -0.204, Work Motivation (X4) = 0.148 and Work Discipline (X5 ) = 0.744 and -1.077 constant at the value obtained from the linear regression equation gerganda are:Y = 0.358 +0.347 +0.1 X1 + X2 (-0.204 +0.744 X3 +0.148 X4 X5From the results obtained by analysis of the correlation coefficient R value of 0.707, which means jointly Leadership Style variable (X1), Education and Training (X2), Work Environment (X3), Work Motivation (X4) and Work Discipline (X5) has a relationship Strong on employee performance in the Regional Investment Board (BPMD) East Kutai regency.It is shown from the results of the determinant coefficient (R2) of 0.562, which means that the performance of employees in the Regional Investment Board (BPMD) East Kutai Regency influenced by leadership style variable (X1), Education and Training (X2), Work Environment (X3), Work Motivation (X4) and Work Discipline (X5).Results of this study indicate that all independent variables simultaneously have a significant influence on the performance of employees in the Regional Investment Board (BPMD) East Kutai Regency, it is shown from the results of the F test was 6.028 greater than F table 2.38 and Sig. Of 0.00 is smaller than alpha of 0.05.The results also indicate the dominant variables that affect the performance of the Work Discipline t test was the highest count that is equal to 4,626 and the highest beta value of 0.744 significant at 0.000 <0.05.F test and t-test proved that the first hypothesis and the second hypothesis is accepted.
ANALISIS FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMEN TERHADAP KEPUTUSANMEMBELI CAT TEMBOK MEREK DULUX PADA TOKO BERKAT PRIMA RAYA DI SANGATTA Putra, Helman Syam
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.609 KB)

Abstract

      The purpose of this study was to determine the factors that influence consumers in buying the Dulux brand paint store Sangatta Thanks to Prima Kingdom . The experiment was conducted for 3 Months ( April to June 2013 ) in Stores Thanks to Prima Kingdom Sangatta , bekaitan the factors that influence consumers' decision to buy spray paint brand Dulux in Stores Thanks to Prima Kingdom Sangatta.Kegiatan conducted research : The study of literature , field observations , interviews , documentation , data collection and analisis.Data that dikupulkan in the research include : an overview of shops , the organizational structure and the answer is responden.Peralatan analysis used multiple regression analysis with the formula : Y = a b2 X2 b1X1 b3X3 b4X4 e in where a = constant , b1 , b2 , b3 , b4 are regression coefficients , X1 = the influence of culture , X2 = social influence , X3 = personal effects , psychological effects and X4 = Y = a decision to buy . Equation Regression analysis results obtained are : Y = 1.043 0.191 ( X1 ) 0.216 ( X2 ) 0.200 ( X3 ) 0.130 ( X4 )From the calculation of the regression equation , can be described as berikut1 ) . Variable X1 ( culture ) regression coefficient = 0.191 means that each additional 1 level culture ( X1 ) will increase the buying decision variable ( Y ) was 0.191 level 2 ) . Variable X2 ( social ) coefficient regression = 0.216 means that each additional 1 level social variables ( X2 ) will increase the buying decision variable ( Y ) was 0.216 level . 3 ) . X3 ( private ) with regression coefficient = 0.200 means that each additional 1 level private variable ( X3 ) will increase the buying decision variable ( Y ) = 0.200 level 4 ) . Variable X4 ( psychological ) with regression coefficient = 0.130 means that each additional 1 level variables psychological ( X4 ) will increase the buying decision variable ( Y ) = 0.130
ANALISIS KINERJA KEUANGAN PADA RESTAURAN MONTERO Lestari, Wahyunita
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.146 KB)

Abstract

WAHYUNITA LESTARI,2012, Faculty of Economic, University August 17, 1945 Samarinda in East Borneo, Financial Performance Analysis at Restaurant Montero Sangatta (under the guidance of Titin and Herianto). The purpose and the writing is for information and consideration for leadership Restaurant Montero in Sangatta that can be used for the continued operation of restaurant. Reference materials for further research to certain parties who wantto know about the financial performance based on the ratio of Profitability, Liquidity, and Solvency. In accordance with the purpose of writing this, the principal issues raised : “Is Montero Restaurant financial performance improved in 2011compared to 2010 and 2009”.Based on the issues identified earlier, the authors propose the following hypotheses : “It is believed that the growth of liquidity, solvency and profitability Restaurant Montero in 2011, an increase from the year 2008, 2009, 2010. To analyze the data and test the validity of hypotheses have been put forward previously, the authors use the method of analysis is the analysis of the liquidity ratio, profitability, and solvency.
SYSTEMS AND PROCEDURES OF INTERN CONTROL ON PT. PANAMA AT SANGATTA ., Robiansyah
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.773 KB)

Abstract

 Research purpose is to determine payroll systems and procedures of intern control on PT. Panama at Sangatta. Research carried out for 3 months (April to Juni 2012) on PT. Panama at Sangatta, related to payroll systems and procedures. Research activifies includes : literature study, field observation, interviews, documentations, data collection and analysis. Collected data includes : general description of the company, organisational structure, payroll systems and procedures flow chart. Data analysis using comparrative analysis which compare between the systems applied by company and systems according to the theory.General analysis result is the payroll systems and procedures on        PT. Panama at Sangatta in fact already looking good. All the of supporting payroll documents are archived by numbers and stored property, but if compares to the theory there is still a shortage, so internal control elements can not be applied properly.
PENGARUH PELAYANAN TERHADAP KEPUASAN TERHADAP KEPUASAN NASABAH UNIT MOTOR’S CENTRE FINANCING PLAZA MOTOR DI SAMARINDA Husaien, Adam
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.698 KB)

Abstract

Adam Husaein. Pengaruh Pelayanan terhadap Kepuasan Konsumen pada  UMC Financing Plaza Motor. Bimbingan oleh Theresia Militina sebagai dosen pembimbing pertama dan Eka Yudhyani sebagai dosen pembimbing kedua.Tujuan penelitian adalah untuk mengetahui Kualitas Pelayanan yang terdiri dari variabel Tangibles, Reliability, Responsiveness, Assurance dan Emphaty secara simultan berpengaruh signifikan terhadap Kepuasan Konsumen pada  UMC Financing Plaza Motor Kota Samarinda dan untuk mengetahui variabel mana yang memiliki pengaruh lebih dominan terhadap Kepuasan Konsumen pada  UMC Financing Plaza Motor Kota SamarindaHasil dari penelitian ini pada hipotesis pertama menunjukkan bahwa Variabel Tangibles (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) dan Emphaty (X5) secara bersama-sama (Simultan) berpengaruh signifikan terhadap Kepuasan Konsumen (Y)  Unit Motor’s Centre (UMC) Plaza Motordengan hasil uji F sebesar 38,410 dan a 0,000.Hasil dari penelitian ini pada hipotesis kedua menunjukkan bahwa Responsiveness (X3) berpengaruh dominan terhadap Kepuasan Konsumen (Y)  Unit Motor’s Centre (UMC) Plaza Motor dengan hasil uji t sebesar 7,807 dan a 0,000. Kemudian nilai R Square  (koefisien determinasi) sebesar 0,800 atau 80,0% dan nilai R (koefisien korelasi berganda) Sebesar 0,894 atau 89,4%
SISTEM DAN PROSEDUR AKUNTANSI PENJUALAN SARI APEL STUDI KASUS : UKM “MIA” NONGKOJAJAR PASURUAN, JAWA TIMUR Hutami, Sheila Nihliyanti
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.329 KB)

Abstract

Sehubungan dengan kegiatan penjualan yang ada di perusahaan maka pihak manajemen UKM Mia melakukan evaluasi terhadap sistem dan prosedur akuntansi penjualan yang berlaku saat ini guna melakukan langkah-langkah penyesuaian yang perlu dilakukan. Permasalahan yang ada di dalam ini adalah sebagai berikut : “ Apakah Sistem dan Prosedur Akuntansi Penjualan Sari Apel Pada UKM Mia telah memenuhi unsur-unsur pengendalian intern (internal control system) yang baik?”. Tujuan dari penelitian ini adalah 1. Untuk mengetahui pelaksanakan Sistem dan Prosedur Akuntansi penjualan.2. Membandingkan Sistem dan Prosedur Akuntansi Penjualan Sari Apel Pada UKM Mia dengan teori akuntansi.Alat analisis yang digunakan untuk menganalisis sistem dan prosedur akuntansi kas adalah dengan menggunakan Metode Komparatif (perbandingan), yang mana membandingkan sistem pengendalian intern yang ditetapkan Perusahaan dengan sistem pengendalian intern menurut literature serta menggunakan bagan alir (flow chart). Dilampirkan juga proses interview yang berbentuk Questioner yang artinya yaitu menurut data dengan menggunakan Tanya jawab dengan bagian-bagian yang terkait.Hasil analisis menyebutkan sistem dan prosedur akuntansi Penjualan Sari Apel Pada UKM Mia belum memenuhi internal control yang baik didukung dengan hasil questioner dari 15 item pertanyaan terjawab 8 item dengan jawaban “Tidak”, 8/15 x 100% = 53,33% ini berarti UKM Mia belum memenuhi unsur-unsur sistem pengendalian intern yang baik menurut dasar teori.Sistem pengendalian intern akuntansi penjualan perusahaan mencangkup rencana organisasi dan semua metode serta tindakan yang digunakan untuk mengamankan harta, efisiensi operasi, dan memastikan pencatatan pada kebijakan yang telah ditetapkan manajemen. Sistem dan Prosedur Penjualan Sari Apel Pada UKM Mia belum sepenuhnya sesuai dengan sistem dan prosedur akuntansi penjualan yang sesungguhnya menurut teori sehingga hipotesis yang dikemukakan sebelumnya yaitu bahwa, Sistem dan Prosedur Akuntansi Penjualan Sari Apel Pada UKM Mia belum memenuhi unsur-unsur pengendalian intern (internal control system) yang baik, terbukti atau di terima karena sistem dan prosedur akuntansi penjualan sari apel pada UKM Mia belum memenuhi sistem internal control.

Page 1 of 8 | Total Record : 80

 1   2   3   4   5 

Filter by Year

2013 2014


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