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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 REGISTRASI ULANG PENGUSAHA KENA PAJAK TERHADAP TINGKAT KEPATUHAN PEMENUHAN KEWAJIBAN PAJAK PERTAMBAHAN NILAI (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA) Huda, Rofiul
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

Value Added Tax is a tax on the consumption of goods and services in Indonesia that is imposed on production and distribution. VAT is typically due to transfers of taxable goods or services. Value Added Tax ( VAT ) is one of the sector that affect the state budget. One way to increase the VAT revenue is to supervise the VAT reporting compliance by the taxpayer . But the level of VAT reporting compliance by the taxpayer is not in accordance with what is expected. Therefore in 2012 the Directorate General of Taxation Re-register Taxable Enterpreneur. Formulation of the problem in this study is whether the degree of fulfillment of VAT compliance increased after Taxable Enterpreneur Re-registration in Samarinda Tax Office. The hypothesis of this study is the degree of fulfillment of obligations VAT compliance increased after Taxable Enterpreneur Re-registration.Taxable Enterpreneur Re-registration is the activity to test the subjective and objective responsibility of Taxable Enterpreneur and the result is revoked or not VAT collector. The purpose of this study was to determine whether the level of VAT compliance increased after Taxable Enterpreneur Re-registration in Samarinda Tax Office.In analyzing the problem the authors conducted comparative the rate data of VAT compliance before and after Taxable Enterpreneur Re-registration. Fulfillment of VAT compliance rate is calculated by comparing the amount of the VAT reported to Samarinda Tax Office by the number of Taxable Enterpreneur registered.Based on the analysis it can be concluded that the degree of fulfillment VAT compliance increased after Taxable Enterpreneur Re-registration in Samarinda Tax Office. 
KINERJA KEUANGAN PT MAHIR JAYA MAHAKAM DI SAMARINDA Ekawati, Diah
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Generally every company using ratio analysis to measure the performance of the company. Analysis of this ratio is the most important in measuring the development of a business and to compare a business with competitors and express meaningful relationships among the components of the financial statements, the purpose of this study Knowing the financial performance. of PT Mahir Jaya Mahakam Raya Samarinda in 2009, 2010 and 2011 when measured by the ratio of liquidity, solvency and profitability. Basic theory used by the Financial Accounting using the financial ratio analysis tool.Based on the analysis and discussion of the conclusions of this study as follows: Judging from the company's liquidity, then of PT Mahir Jaya Mahakam Raya  has to be said as well Cas liquid ratio, current ratio, Quick Test Ratio from 2009 to 2010 and to 2011 increased so the hypothesis is rejected.Judging from the solvency of the company, of PT Mahir Jaya Mahakam Raya Samarinda can be said as well insolvabel Total Debt to Total Assets Ratio and Total Debt to Total from 2009 to the year 2010 to 2011 saw strong improvement and decline, which means unstable, so the hypothesis is accepted.Views of profitability, of PT Mahir Jaya Mahakam Raya shows instability seen as Net Profit Margin, Return on Investment and Return on Equity in 2011 has decreased, so the hypothesis is accepted.
ANALISIS PANGSA PASAR MOBIL SUZUKI ERTIGA PADA PT. SEMEKARINDO INDAH DI SAMARINDA HARIYADI, HARIYADI
EKONOMIA Vol 2, No 1 (2013)
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Abstract

HARIYADI, Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda Analisis Pangsa Pasar Mobil Suzuki Ertiga pada PT. Samekarindo Indah Di  Samarinda (dibawah bimbingan ibu Titin Ruliana dan ibu Suyatin).Tujuan dari penelitian ini adalah untuk mengetahui besarnya pangsa pasar Mobil Suzuki Ertiga tahun 2013 di Samarinda.Teori yang digunakan dalam penelitian ini terdiri dari teori pemasaran, manajemen pemasaran, marketing mix dan analisis pangsa pasar. Instrumen penelitian adalah data sekunder yang diperoleh dari Dinas Pendapatan Daerah unit pelaksana teknis dinas (UPTD) Samarinda. Alat analisis mengunakan analisis pangsa pasar.Obyek yang diteliti adalah tentang pangsa pasar mobil suzuki ertiga pada PT. Samakarindo Indah Samarinda dengan menitik beratkan pada kisaran pangsa pasar dari mobil suzuki ertiga terhadap pesaing seperti (toyota avanza,daihatsu, xenia, dan nissan livina).Berdasarkan pada analisis dan pembahasan maka hipotesis yang diajukan Yaitu Diduga bahwa Pangsa Pasar Mobil Suzuki Ertiga dari bulan Mei tahun 2012 sampai dengan bulan April tahun 2013 lebih besar dari para pesaingnya di Samarinda ditolak, alasan ditolaknya hipotesis ini adalah Pangsa Pasar Mobil Suzuki Ertiga dari bulan Mei tahun 2012 sampai dengan bulan April tahun 2013 lebih kecil dari para pesaing utama yaitu Toyota Avanza dan Daihatsu Xenia di Kota Samarinda.Market share (pangsa pasar) yang diraih oleh jenis mobil Mobil Suzuki Ertiga di Samarinda cukup baik. Hal ini terbukti dari market share yang diraih dari bulan Mei tahun 2012 sampai dengan bulan April Tahun 2013 perkiraan pangsa pasar (Market share) untuk mobil Suzuki Ertiga adalah sebesar 10,20 %. Ini menunjukkan bahwa untuk mobil jenis Suzuki Ertiga menguasai pasar hanya sebesar 10,20 %  atau menempati urutan ketiga dibandingkan dengan jenis mobil yang yang berada di Kota Samarinda.Jenis mobil Suzuki Ertiga mampu bersaing dengan jenis mobil yang lain baik dari sudut harga, kualitas dan faktor selera konsumen, penjualan mobil ini sangat dipengaruhi oleh ketiga faktor tersebut. Selain dari faktor yang berhubungan tersebut tentu faktor promosi yang dilakukan oleh pihak produsen secara nasional juga sangat berpengaruh sekali  terhadap masalah penjualan ini. Kata kunci : Market Share, Marketing Mix, Sales
ANALISIS PELUANG PASAR TEPUNG TERIGU PADA UD. SINAR MULIA DI SENDAWAR ., Dani
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Berdasarkan latar belakang diatas, maka penulis merumuskan permasalahan yang di ambil dalam penulisan skripsi ini adalah “Apakah peluang pasar tepung terigu merk Kompas, Gatot Kaca, Gunung pada UD.Sinar Mulia di Sendawar dalam Tahun 2013?Adapun pokok permasalahan dalam penulisan skripsi ini adalah untuk mengetahui ramalan penjualan tepung  terigu merk Kompas, Gatot Kaca dan  merk Gunung untuk Tahun 2013 pada UD. Sinar Mulia di Jalan Haji Sulaiman  No. 52 Sendawar adalah data penjualan dari tahun 2008 sampai dengan tahun 2013.Ramalan penjualan untuk Tepung merk Kompas pada UD. Sinar Mulia dalam dua tahun akan mengalami kenaikan yaitu untuk ramalan pada penjualan tahun 2013 sebesar 6.490 Kg, sedangkan penjualan tahun 2012 sebesar 5.650 Kg sehingga kenaikan penjualan tahun 2013 dari tahun 2012 adalah 6.490 Kg – 5.650 Kg = 840 Kg. Sehingga kenaikan penjualan dari tahun 2012 ketahun 2013 sebesar 840 Kg. Sedangkan penjualan untuk tahun 2013 sebesar 6.490 Kg, sehingga kenaikan penjualan 6.490 Kg – 5.600 Kg = 890 Kg, sehingga kenaikan dari tahun 2011 ketahun 2013 sebesar 890 Kg.Ramalan untuk Tepung terigu merk Gatot Kaca pada UD. Sinar Mulia dalam dua tahun akan mengalami kenaikan yaitu untuk ramalan pada penjualan tahun 2013 sebesar 5.635 Kg, sedangkan penjualan tahun 2012 sebesar 4.000 Kg sehingga kenaikan penjualan tahun 2013 dari tahun 2012 adalah 5.635 Kg – 4.000 Kg = 1.635 Kg. Sehingga kenaikan penjualan dari tahun 2012 ketahun 2013 sebesar 1.635 Kg. Sedangkan penjualan untuk tahun 2013 sebesar 5.635 Kg,sehingga kenaikan penjualan 5.635 Kg – 3.750 Kg = 1.885 Kg, sehingga kenaikan dari tahun 2011 ketahun 2013 sebesar 1.885 Kg.Ramalan untuk Tepung terigu merk Gunung pada UD. Sinar Mulia dalam dua tahun akan mengalami kenaikan yaitu untuk ramalan pada penjualan tahun 2013 sebesar 1.471 Kg, sedangkan penjualan tahun 2012 sebesar 1.450 Kg sehingga kenaikan penjualan tahun 2013 dari tahun 2012 adalah 1.471 Kg – 1.450 Kg = 21 Kg. Sehingga kenaikan penjualan dari tahun 2012 ketahun 2013 sebesar 21 Kg. Sedangkan penjualan untuk tahun 2013 sebesar 1.471 Kg, sehingga kenaikan penjualan 1.471 Kg – 1.430 Kg = 41 Kg, sehingga kenaikan dari tahun 2011 ketahun 2013 sebesar 41 Kg.Besar ramalan penjualan untuk tepung terigu merk Kompas, Gatot  Kaca  dan Gunung  pada Tahun 2012 dan Tahun 2013 mengalami peningkatan,dengan  demikian hipotesis yang  dikemukan terbukti  atau di terima. Untuk Tepung merk Gunung  cenderung  tertekan dan lambat penjualannya  karena untuk tepung merk Gunung penjualannya hanya untuk kalangan – kalangan tertentu saja.
PENGARUH PENGGUNAAN SELEBRITAS SEBAGAI ENDORSER TERHADAP PEMBENTUKAN BRAND PERSONALITYPRODUK RAKET YONEX PADA PEMAIN BADMINTON DINAS PERIKANAN DAN PERTENAKAN KOTA SAMARINDA samsul Bahri
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Samsul Bahri. Pengaruh Penggunaan Selebritas Sebagai Endorser Terhadap Pembentukan Brand Personality Produk Raket Yonex Pada Pemain Badminton Dinas Perikanan dan Peternakan Kota Samarinda. Dibimbing oleh Bapak Robin Jonathan sebagai pembimbing pertama dan Ibu Ida  Rahmawati sebagai pembimbing kedua.Kota Samarinda khususnya di Dinas Perikanan dan Peternakan komunitas badminton memang banyak menggunakan merek raket yang berbeda-beda. Tetapi pada umumnya menggunakan merk Yonex. Hal ini salah satunya dikarenakan keberadaan Lee Chong Wei dalam mendukung merek raket Yonex membuat komunitas bulutangkis ini semakin yakin akan kualitas yang ditawarkan oleh Yonex. Kemudian pada harga yang ditawarkan Yonex memiliki kelas-kelas tertentu shingga menambah kualifikasi pengguna merek ini.Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya pengaruh variabel endorser yang terdiri dari daya tarik (attractiveness) dan kredibilitas (credibility) terhadap  pembentukan Brand Personality Produk Raket Yonex Pada Pemain Badminton Dinas Perikanan dan Peternakan Kota Samarinda.Teori yang digunakan dalam penelitian ini terdiri dari teori Pemasaran, Manajemen pemasaran, Selebirit Pendukung (Endorser) dan Kepribadian Merek (Brand Personality). Intrumen penelitian adalah kuesioner yang diberikan kepada responden. Populasinya adalah seluruh Pemain Badminton Dinas Perikanan dan Peternakan Kota Samarinda sebanyak 43 orang. Teknik pengambilan sampel menggunakan metode sampel jenuh sehingga didapat jumlah sampel sebanyak 43 responden. Alat analisis menggunakan model regresi linear berganda dengan pengujian hipotesis terdiri dari Uji F. Dalam melakukan perhitungan penulis menggunakan alat bantu Statistical Product and Service Solution (SPSS) 16.Hasil dari penelitian ini yang diajukan menunjukkan bahwa Variabel endorser yang terdiri dari daya tarik (attractiveness) dan kredibilitas (credibility) secara berpengaruh signifikan terhadap  Brand Personality Produk Raket Yonex pada Pemain Badminton Dinas Perikanan dan Peternakan Kota Samarinda.Nilai uji Determinasi (R2) dan Korelasi (R) menunjukkan bahwa terjadi hubungan yang cukup kuat serta eratnya hubungan antara Daya tarik (X1) dan Kredibilitas (X2)  terhadap Brand Personality (Y). Kata Kunci : Daya Tarik, Kredibilitas, Brand Personality
ANALISIS PENAMBAHAN FASILITAS MESIN CUCI PADA USAHA LAUNDRY DEWI DI SAMARINDA Kereh, Selviana
EKONOMIA Vol 2, No 1 (2013)
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Selviana Kereh, 2012, Analysis Facility Addition Washing Machines In Laundry Goddess Business Park in Dublin under the guidance of Mrs. and Mrs. Rina Titin Ruliana Masitoh Hariyadi,One of the business services ogled by the venture investor laundry or washing clothes. Laundry effort is generally undertaken by the five-star hotel, but with the increase of population, the need for laundry services is growing. In its development, business owners Laundry Goddess wishes to expand its facilities in order to improve the washing machine profits, because at certain times the capacity of existing 3 washing machines are not able to serve the demand.this study to determine the feasibility of the plan determine the addition of a washing machine brand Elektrolux 2 (two) business unit at Laundry Goddess seen from the Payback Period, Net Present Value and Internal Rate of Return. Basic theory used operational management especially regarding investments.The analysis tools analysis Payback Period, Net Present Value and IRR with a payback period of 5 years and the opportunity cost of capital of 5%. Based on the analysis and discussion, conclusion of this study: Period of return on investment of Rp. Rp. 13.1 million over 5 years 24 days. This time is longer than the life of the project for 5 years. These results indicate that the payback period longer than the life of the project, thus based on the analysis of the payback period or return on investment, the investment period is not feasible, so the first hypothesis is rejected.Net Present Value at 5% discount factor obtained presen total net value of  Rp. 32,494,124 while total investment of Rp. 32,494,124 - Rp. 13.1 million = Rp. 19,394,000. This difference is positive and greater than one, and based on analysis of Net Present Value, the investment is feasible, according to the second hypothesis is accepted.The recovery rate of internal (Internal Rate of Return) using two interest rate is 5% and 6% and two scores Net Present Value using a discount factor of 5% and 6% Net Present Value obtained values first with 5% discount factor Rp. 32,494,124 Net Present Value and values both with 6% discount factor Rp. 31,410,073 to obtain the value of IRR of 14.34%. Because the value of 14.34% IRR greater than the opportunity cost of capital (Opportunity Cost Of Capital) of 5%, the investment is feasible, thus the third hypothesis is accepted.
BIAYA OVERHEAD PABRIK PEMBUATAN RUMAH TIPE 45/120 M2 PADA CV BHIMA HASTA SAMARINDA TRIHARTANTO, TOTOK
EKONOMIA Vol 2, No 1 (2013)
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Abstract

TOTOK TRIHARTANTO, Factory Overhead Making Home Type 45/120 M2 At Bhima CV Hasta Samarinda. Under the guidance of Mr. Jonathan and Mrs. Elfreda Robin.Overhead costs, the variables that occur in the July-August-September amounted to IDR 4,769,313.83 which means that the actual cost is less than its budget. Total difference in costThe difference consists of the sum of the variable costs and semi-variable overhead amounting to IDR 5,330,664.83 by a margin of fixed overhead cost of IDR 561,351.00. While the variable overhead costs that occurred in the period October - November-December amounted to IDR 3,348,794.05 which means that the actual cost is less than budgeted. The difference can be based on the sum of the difference in variable costs and semi-variable overhead for IDR 3,910,145. 05 with fixed overhead costs amounting IDR 561,351. 00 (Profitable).Based on the analysis and discussion it was concluded that the application of factory overhead costs of making the type 45/120 m2 July – August - September 2012 and October - November - December 2012, is the inefficiency of factory overhead costs. It can be concluded that the hypothesis has been put forward in the previous chapter authors, accepted.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN SPARE PARTS PADA PT. UNITED TRACTORS TBK CABANG SAMARINDA ., Fitriany
EKONOMIA Vol 2, No 1 (2013)
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Abstract

The research objective of this thesis is to determine the extent to whether the company PT. United Tractors Tbk is there a good Control Internal control and know the systems and procedures in the company inventory records.            Inventory is one element of current assets in the balance sheet, it is necessary for security is good and wise for the company to obtain optimal results in their activities. Internal control over inventory should be done in order to avoid the presence of a fault that occurred due to human error (human error) in terms of inventory miscalculation, it is necessary to the holding of a physical examination (stock taking) on a regular basis and avoid the damage and loss of supplies.            Authors conducted an analysis of the system of internal control over inventory of spare parts at PT. United Tractors Tbk with Comparative Method (comparison), which compares the internal control system established by the Company's internal control system according to the literature and use the flow chart (flow charts). Attached also shaped Questionnaire interview process, which means that according to the data by using a question and answer with the relevant parts.            Mention the results of the analysis of accounting systems and procedures pesediaan at PT. United Tractors Tbk has met a good internal control is supported by the results of a 30 item questionnaire answered question 27 items, 27/30 x 100% = 90% This means that PT. United Tractors Tbk has met the elements of a good internal control system.             Based on the above it can be seen that the authors hypothesis is rejected, because the system of internal control by the company's inventory dterapkan've done well.
NALISIS KINERJA KEUANGAN PADA PT. GRAND VICTORIA HOTEL DI SAMARINDA -, Atmajaya -
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Based on the results of analysis show that the performance of PT. Hotel Grand Victorian is measured using liquidity ratios and profitability ratios decreased from 2010-2012. Performance PT. Grand Victorian is measured using the liquidity ratio has decreased from year 2010-2012 consists of current ratio has decreased, and this is because the total current assets has increased and decreased. Meanwhile, the cash ratio from year 2010-2012 has increased, this is because the total cash and cash equivalents increased. Performance PT. Hotel Grand Victorian is measured using profitability ratios decreased from the year 2010-2012 consists of gross profit margin has decreased , this was due to the increase in gross profit is smaller than the increase in operating revenue. Operating profit margin has decreased, this was due to an increase in income before income tax is less than the increase in operating revenue. Net profit margin has decreased, this was due to the net profit after income tax increase is greater than the increase in operating revenue. The total assets turnover has decreased, this was due to the decrease in total assets is greater than the increase in operating revenue. Return on investment has decreased, this was due to an increase in total assets is greater than the increase in net profit after income tax. The hypothesis of this was rejected because of the financial performance. Hotel Grand Victorian is measured using liquidity and profitability ratios decreased from 2010 to 2012
PERBANDINGAN EXPECTED RATE OF RETURN DENGAN RATE OF RISK DALAM MENILAI HARGA SAHAM PADA PT. UNILEVER INDONESIA,TBK Dewi, Trina
EKONOMIA Vol 2, No 1 (2013)
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Abstract

By the result of the analysis and study, we could say that the Expected Rate of Return of 183.3%, in 2009 was higher , than the Expected Rate of Return in 2010 , which was only 8.12%. It is caused the rate of Return Market in 2009 was higher than rate of Return Market in 2010 was, the indicator of Beta that was >1, also influenced the Expected Rate of Return in 2009. The Risk-free interest rate could raise the rate and increase the chance of getting a profit. If we look at the Rate of Risk, the Rate of Risk only increased from 21.92% in 2009 to 23,82% in 2010.

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