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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 80 Documents
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Search results for , issue "Vol 2, No 1 (2013)" : 80 Documents clear
ANALISIS MODAL KERJA PADA JAYA REKLAME DI SANGATTA ., Intan
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

Research purposes to determine the level of working capital at Jaya Advertising business in Sangatta , research was carried out for 3 Months ( April to June 2013) at Jaya Advertising Business in Sangatta , related to working capital analysis . Research activities carried out , namely : literature study , field observations , interviews , documentation , data collection and analysis . Data collected in the study include : an overview of companies , Business Legal and financial condition . Analysis tool that is used is to compare the financial statements of the last two periods . From the analysis of sources of working capital acquired by Rp 472,145,697.75 which is derived from the company's operating profit , depreciation , fixed assets , capital , and borrowing from the Bank . While the use of working capital of Rp 593,764,469.75 consisting of the addition of goods - goods inventory of Rp . 43,764,469.75 buy Rp.300.000.000 building , 00membeli vehicles of Rp . 250,000,000.00 led to shortage of working capital of Rp 121,618,772.00 go used in the purchase of fixed assets. Results of research on Jaya Advertising in Sangatta short-term working capital loans used to finance long-term investments . Seen from the point of purchase / fund management appears that working capital is owned by the company have not been utilized as needed , it is seen that most of the many uses of working capital to finance the purchase of fixed assets that do not fit the needs of working capital .
ANTRIAN KONSUMEN PADA STASIUN PENGISIAN BAHAN BAKAR UMUM (SPBU ) NO. 64 – 75364 JLN. YOS SUDARSO II SANGATTA Herli, Awang
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

The purpose is to analyze the service activity to customer (veticle ) on public on station  No. 64-75364 At Yos sudarso II street Sangatta. Research was conducted for 3 months ( April to Juni 2013 ) On public Gas Station Sangatta, related to costomer queue  at public gas station No. 64 – 75364 on Yos Sudarso II srett Sangatta. Research activities are includes : Literature study, field observation, interviews, documentation, data collection and analysis. Data collected are indude : Public gas station general description, organizational structure, and respondent answers. Data analisis used Analize tool 1) Potential use calculation 2) Average queue calculation 3) Queue long  4) Average veticles number in queue.Based on calculation shows that diesel Gas filling is for 1,08 second Premium gasoline. Is for 34 second. Average customer number in queue according to  research are diesel gas filling 0,0003 customer per minute, Premium gasoline filling 0,1184 cutomer per minute. Meanwhile the probability of none waiting system of premium gasoline filling is 0,4347 and the probability of none waiting system of diesel gasfilling is 0,3333. Resuly of service level premium gasoline and diesel gas each for single line and single facility obtained  80%  means there is 20% ree time. and for the fuel filling with single line and double facility obtained each 40% means there is 60% free time.
PENENTUAN HARGA POKOK PRODUKSI PADA USAHA MOULDING UD. KEMBAR MAS SAMARINDA Liso, La
EKONOMIA Vol 2, No 1 (2013)
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Abstract

LA LISO , 2013 S - 1 Program , Faculty of Economics, University of Samarinda August 17, 1945 , Determination of Cost of Production In Moulding Enterprises UD . Mas twin Samarinda , Titin Ruliana Supervisor I , Advisor II Suyatin . Efforts related to housing became a very lucrative business , given not only the building materials are a top priority in housing construction but also the framework of the house itself must be considered . One of the businesses that provide these services are UD molding business . Mas twin Samarinda . These efforts serve to create the framework of the house such as sills , doors , windows , and various other orders related to logging and marketing efforts include the city of Samarinda . This study was conducted to clarify the calculation of the order cost door bengkirai 7 ( seven ) lower panel compared to calculations made by the company . calculation of the company with the adoption of the order cost . Production costs are those costs that occur within the manufacture of finished products . Elements of production costs is what will form the cost of production , in which the elements consist of raw material costs , labor costs and factory overhead costs . From the results of this study is that There are differences in the calculation of the cost of production for 7 door panel orders that the difference of Rp . 500.543 .-/unit . According to the company's calculation of the cost is Rp . 631,785.713 , -/unit . Meanwhile, according to calculations performed by the authors using the cost of the order on the basis of allocation of manufacturing overhead costs using the relative selling price is Rp . 631,285.17 .-/unit with this calculation will increase the cost of production . With this shows that , the existence of specialized judicial institutions in a State law is very important and vital for the existence of judicial institutions are given special authority to conduct law enforcement more specifically , the purpose is to create a sense of justice through the courts with special handling special . As suggestions submitted in research that , in order to calculate the cost of production is produced by the method of the order cost , because then it is known for sure the amount of the costs incurred for the actual production process occurs can be reduced cost and selling price can be lowered     
ANALISIS EFISIENSI PERSEDIAAN DAN MODAL KERJA PADA CV. ZAKIAH DI SANGATTA Machmoed, Fibrianty
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Objective To determine the ability of CV . Zakiah of managing working capital efficiently to obtain profit from any sales proceeds in 2011 and in 2012 through working capital efficiency ratios . This research was motivated by the desire of the company to continue to expand its business by looking at the Vendor 's ability to carry out the procurement of goods or sales and generate profits or keuntungan.Alat analysis is the method of analysis of the efficiency ratio , or the ratio of activity covering a total asset turnover , fixed asset turnover , inventory turnover , receivables turnover , and net working capital turnover , The results of the analysis of the efficiency ratio consisting of Total Assets Turnover in 2011 spins 7.18 times increased by 0.5 times their turnaround in 2012 to 7.68 times thun . Similarly, the Fixed Assets Turnover rotates 33.8 times in 2011 rose by 2.7 times in 2012 to 36.5 times . Receivable Turover rotates 28.3 times in 2011 increased by 1.6 times in 2012 to 29.9 times . While inventory turnover in 2011 beputar 913.8 times increased by 14.8 times in 2012 to 928.6 times their turnaround . Sale of the company also experienced pengingkatan from 2011 to 2012 , Rp . 80,576,014.00 in 2011 increased by Rp . 14,875,500.00 to Rp . 95,415,514.00 in 2012 and led to an increase in the efficiency of working capital stock in 2012 than in 2011 , Rp . Nd 1,112,750.00 USD in 2012 . 545,250.00 in 2011 Total Operational net income derived from the company in 2011 amounted to U.S. $ 65,203,000.00 and in 2012 was Rp 75,715,000.00 This means net operating profit decreased by U.S. $ 10,512,000.00 dollars ) or amounted to 16.12 %
ANALISIS KEBUTUHAN MODAL KERJA PADA CV. KARYA MAKMUR DI KOTA SAMARINDA ., Zulkifli
EKONOMIA Vol 2, No 1 (2013)
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Abstract

CV. Karya Makmur in the operations based on the orders from customers, then the size of the company's activities depend on how large the number of orders received, though from the information on the amount of orders received in the previous year showed a relatively increasing trend, and in 2011 the company has provided working capital of Rp415.199.500, - (at current asset balance at December 31, 2011. while for the year 2012 increased to Rp435.959.475, - the purpose of this research study and analyze working capital requirements in 2013 by CV. Karya Makmur In the city of Samarinda in order to run their business smoothly and to take action in order to improve efficiency in particular the use of the company's capital.Basic theory used by the Financial Accounting allegedly hypothesis that existing working capital amounted Rp435.959.475 not meet the working capital requirements for the year 2013 on the CV. Karya Makmur In Samarinda, To prove the hypothesis using the method of analysis tools turnover (turnover) working capital and sales forecasting.Based on the analysis and discussion of the conclusions of this study as follows:Calculation results forecast sales in 2013 amounted to Rp2.026.437.700, - while the available working capital (current assets on the balance sheet in 2012) amounted to Rp435.959.475, - and the working capital required is based on the analysis of Rp596.629.776, 36, - means there is a shortage of working capital to finance the company's operations in 2012 amounted to Rp160.670.301, 36, - or 26.93% (rounded up 27%).
PROFITABILITAS DAN RESIKO BISNIS PADA KPR BANK MANDIRI KCP PULAU IRIAN SAMARINDA Fariesta, Nesty
EKONOMIA Vol 2, No 1 (2013)
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Abstract

NESTY FARIESTA, Profitabilitas dan Resiko Bisnis Pada KPR Bank Mandiri KCP Pulau Irian Samarinda dibimbing oleh Robin Jonathan dan Rina Masyitoh.Kondisi perdagangan menuntut perusahaan untuk selalu mengembangkan strategi perusahaan supaya dapat mengembangkan eksistensinya. Tanpa adanya pengembangan strategi perusahaan yang terus menerus, suatu perusahaan akan tampak hanya berjalan di tempat dan pada akhirnya hanya akan mengalami kebangkrutan akibat ketidakmampuannya menghadapi tantangan dari pesaing. Pengembangan perusahaan dapat dilakukan baik dengan menggunakan pertumbuhan internal (Internal growth) maupun juga dengan melalui pertumbuhan eksternal (External growth).Pada rasio Profitabilitas, Gross profit margin meningkat sebesar 34,50%, Operating Profit Margin Ratio tahun menurun sebesar 1,03 %, Net Profit Margin meningkat sebesar 39,58 %, Return On  Investment meningkat sebesar sebesar 27,91% Return On Equity meningkat sebesar 60,66 %. Rasio Profit Margin Ratio, namun secara garis besar Rasio Profitabilitas mengalami peningkatan.Credit Risk dari menurun sebesar 19,68 % diikuti dengan Capital Risk menurun sebesar 17,00 % Ini menjukkan bank tepat dalam mengambil resiko, ini ditunjukkan oleh menurunnya pembayaran kewajiban yang terlambat sebesar Rp. 3.704.585.000.000,-. diikuti dengan menurunnya asset beresiko sebesar Rp. 28.289.646.000.000. 
ANALISIS EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA PT. FRESMON PACIFIK PRIMA DI SAMARINDA Rachmawati, Endah
EKONOMIA Vol 2, No 1 (2013)
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Abstract

The purpose of this paper is to analyze the effectiveness of the use of working capital in PT. Fresmon Pacific Prima in Samarinda, in 2009 until 2012.For the purposes of this paper, the main issues raised "Is the use of working capital in PT. Prima in Samarinda Fresmon Pacific from 2009 to 2012 has been effective? "Based on these basic problems, it proposed the following hypothesis: "The use of working capital in PT. Prima in Samarinda Fresmon Pacific from 2009 to 2012 have been effective ".Analysis tools used in this study is to calculate the ratio likuidas, profitability and working capital turnover with the data analysis is the comparison of Balance Sheet and Income Statement ranging from 2009 to 2012.After going through the stages of research, analysis and discussion in mind that the ability of the company to meet all obligations finansisal short term (liquidity) and a company's ability to generate profits or earnings (earnings) can be said to be decreased or did not improve from the previous year or have not been effective. While the calculation of working capital turnover company also showed a decrease or not effective.Thus the hypothesis that the use of working capital in PT. Pacific Fresmon Prima has not been proven effective or hypothesis is rejected.
ANALISIS STANDAR PENGGAJIAN KARYAWAN PADA PT. PILARLIMA MANDIRI FITRIYANI, FITRIYANI
EKONOMIA Vol 2, No 1 (2013)
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Abstract

FITRIYANI, Analisis Standar Penggajian Karyawan Tetap pada PT. PILARLIMA MANDIRI di Samarinda dibawah bimbingan Ibu Dra. Ec. Elfreda Alponia Lau, sebagai pembimbing I dan Ibu Mardiana Sebagai Pembimbing II.Melakukan Analisis Standar Penggajian Karyawan Tetap pada PT. PILARLIMA MANDIRI di Samarinda adalah salah satu perusahaan yang berkantor di Juanda 04 No.103A Kelurahan Air Putih kecamatan Samarinda Ulu, yang bergerak dibidang property, dan perusahaan ini memiliki kompetensi untuk melakukan pengembangan perumahan, pembangunan ruko, rancang bangun gedung dan kawasan Realestat diseluruh wilayah Indonesia.Dasar Teori yang digunakan Manajemen, Manajemen Sumber Daya Manusia, sedangkan Hipotesis “Penentuan besaran gaji karyawan pada PT. PILARLIMA MANDIRI masih dibawah Upah Minimum kota (UMK) yang ditetapkan oleh Gubernur Provinsi Kalimantan Timur tahun 2013 sebesar Rp. 1.752.500”.Alat analisis yang digunakan :1. Besaran gaji karyawan berdasarkan surat keputusan Gubernur Provinsi Kaimantan Timur No. 561/K.42/2013 tentang upah minimum kota (UMK) Samarinda Rp.1.752.000 dan ketentuan Dinas Tenaga Kerja Samarinda.Rumus : Gaji =  x UMK x Jam Kerja2. Perhitungan gaji berdasarkan pada PT.PILARLIMA MANDIRI3.    Analisis PerbandinganBerdasarkan hasil penelitian dan analisis yang dilakukan dapat ditarik kesimpulan. PT. PILARLIMA MANDIRI dalam menetapkan perhitungan gaji karyawan lebih rendah dari standar yang ditetapkan pemerintah yang mengacu pada surat Keputusan Gubernur Provinsi Kalimantan Timur No. 561/K.42/2013 tentang Penetapan Upah Minimum Kota (UMK) Samarinda 2013 sebesar RP.1.752.500. Perbedaan perhitungan gaji PT. PILARLIMA MANDIRI Samarinda tidak mengacu pada dengan standar pemerintah yang mengacu pada surat Keputusan Gubernur Provinsi Kalimantan Timur No. 561/K.42/2013 tentang Penetapan Upah Minimum Kota (UMK) Samarinda 2013 sebesar RP.1.752.500.Jika Perhitungan gaji karyawan tetap pada PT.PILARLIMA MANDIRI tidak sesuai dengan Pemerintah maka Hipotesis diterima, sebaliknya jika perhitunga gaji karyawan tetap pda PT. PILARLIMA MANDIRI sesuai dengan peraturan pemerintah yang berlaku maka hipotesis ditolak.
MEMBELI PERHIASAN EMAS PADA TOKO EMAS JAYA DI SAMARINDA Nurdiyana, Siti
EKONOMIA Vol 2, No 1 (2013)
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Abstract

SITI NURDIYANA, 2013, Effect of Marketing Mix Decisions Against Buying Gold Jewelry In Gold Store Jaya In Samarinda The purpose of this study to determine the variables pengruh product, price, place and promotion of the consumer decision to buy gold jewelery on Gold Shops Jaya In Samarinda.Basic theory used pemsaran particular marketing mix management by using tools of analysis used multiple linear regression analysis using the F test and t test. The study population is the city of Samarinda who buy gold jewelry Gold Shop In Samarinda Jaya with a total sample of 30 respondents.Based on the analysis and discussion, conclusions of this study: R value or correlation of 0.774 indicates that the relationship between consumer decision (dependent variable) with the product, price, place and promotion (the independent variable) high. Thus the variable product, price, place and promotion can be used as predictors of consumers' decision to buy gold jewelery on Gold Shop Jaya Samarinda.The coefficient of determination (R2) indicates the value of 0.599. This figure shows that the effect of independent variables consisting of a variable product, price, place and promotion together on the dependent variable consumer's decision to buy gold jewelery on Gold Shop Jaya Samarinda by 59.9% and the remaining 49.1% are influenced by variables others are not included in this study F count was 9,337 with an error rate of 0.000> F table 3.37. These results indicate that the independent variables consisting of a variable product, price, place and promotion are jointly significant effect on the dependent variable on consumer decisions gold jewelry Gold Shop Jaya Samarinda. Thus the hypothesis that suspected product, price, place and promotion significantly influence consumers' decision to buy gold jewelery on Gold Shop Jaya Samarinda, received Regression coefficient is positive, it means the whole case to variable quality improvement of products, price, place and promotion, it will increase the consumer's decision to buy gold jewelery on Gold Jewelry Store Jaya in SamarindaVariable product has dominant influence, this is evidenced by the variable t value of 3.631 products is greater than t other variables and the standardized beta coefficient 0.466 is greater than the other variables. This means that the second hypothesis received
PENENTUAN HARGA JUAL BARANG DAGANGAN PADA TOKO WAHYU DI SANGATTA Ariyanto, Ariyanto
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Tujuan dari penelitian ini untuk mengetahui apakah Toko WAHYU telah menetapkan harga jual barangnya sesuai dengan metode gross margin pricing dan mengetahui besarnya harga jual barang dagangan. Alat analisis yang digunakan dengan metode Gross Margin Pricing. .Hasil perhitungan menunjukkan perbandingan tingkat harga jual yang ditetapkan oleh toko berkisar antara Rp 65.000 s/d Rp 260.000, sedangkan berdasarkan gross margin pricing berkisar antara Rp 68.970 s/d Rp 292.820. Hasil perbandingan laba tiap unit barang yang ditetapkan toko berkisar antara Rp 8.000 s/d Rp 20.000, sedangkan berdasarkan gross margin pricing berkisar antara Rp 11.970 s/d Rp 50.820. Dari hasil perhitungan menunjukkan harga jual barang elektronik Miyako yang ditetapkan manajemen Toko WAHYU lebih rendah dibandingkan harga jual berdasarkan metode gross margin pricing, sehingga hipotesis yang diajukan diterima. Perbedaan tersebut disebabkan karena penentuan harga jual yang ditetapkan Toko WAHYU berdasarkan taksiran laba sedangkan penentuan harga jual menurut metode Gross Margin Pricing ditentukan berdasarkan persentase mark up pada landasan teori.

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