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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
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PT. PANCA PRIMA MINING SAMARINDA Setiawan, Verry
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

VERRY SETIAWAN, Factors - Factors Affecting Employee Performance PT . Panca Prima Samarinda Mining under the guidance of (Mother Theresia Militina and Father Heriyanto).The background of this research aspects of internal motivation and external motivation . The research data was obtained from the results of the method of the respondents (questionnaire) , and the relevant results of other studies with the object under study , in this case secondary data from company PT . Panca Prima Mining Samarinda. The analysis model used in this study is multiple linear regression analysis using SPSS 20.The hypothesis of this paper is the internal motivation and external motivation have a significant effect on employee performance . Internal motivation dominant influence on employee performance .This study aims to determine the effect of motivation on employee performance and determine the dominant variables affecting employee performance . Sampling technique in this study using the population census are all employees of PT . Panca Prima Samarinda Mining numbered 38 people . The analysis used in this study is the multiple linear regression , hypothesis testing F test and t test .Based on the analysis of the authors of the test results is the F test F count > F table is 11.995 > 3.32 alpha 5 % and Adjusted strengthened determination test ( R2 ) of 0.373 means that internal motivation variable ( X1 ) and external motivation ( X2 ) significantly 37 , 3 % of the employee's performance variable ( Y ) is also reinforced with a significant level of 0.000, which means that internal motivation variable ( X1 ) and external motivation ( X2 ) has a significant influence simultaneously on employee performance variable ( Y ) .Of the t test can be obtained t count > t table means employee performance variable ( Y ) has a significant effect on the rate of 0.001 significant internal motivation variable ( X1 ) and external motivation ( X2 ) X1 t count > t table ( 3.705 > 2.028 ) with a beta coefficient of 0.483 or 48.3% thus declared to have significant impact on internal motivation variable ( X1 ) and external motivation ( X2 ) t count > t table ( 3.393 > 2.028 ) and a significant level of 0.002 so that external motivation variables ( X2 ) has a significant influence on employee performance variable ( Y ) is reinforced with a beta coefficient of 0.0442 or by 44.2 % . Then the dominant variables affect the performance of the employee ( Y ) is the internal motivation (X1) , internal motivation variable (X1) has the greatest value to the value of 0.483 % and a significant level of 0.001 . Then Hypothesis H1 and H2 hypothesis is accepted .
PERHITUNGAN HARGA POKOK PRODUKSI PADA CV. DESIGN KREASINDO SAMARINDA Sudrajat, Kuat
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

Problems of this research what is CV. Design Kreasindo have precisely in calculating cost of goods manufactured use traditional method, because only pursuant to one cost driver of expense of that is production volume.Theory base which  used in this research is Cost Accounting. Hypothesis in this research is usage of system of Activity Based Costing by CV. Design Kreasindo very precise because will yield more accurate information regarding calculation of cost of goods manufactured where its result can be compared to lower of traditional systemAnalyzer the utilized is system of Activity Based Costing in calculation of cost of goods manufactured, this system utilize more than one pemicu of expense of for the cost allocation of overhead to each product.Result of fundamental price survey of  production CV. Design Kreasindo to three product of furniture taken as sampel use system of Activity Based Costing menunjukan of[is existence of price difference compared to system calculation of company, that is for the product of Workbench equal to Rp 36.529,00 or 2,10% smaller each;every its unit, smaller File difference cupboard;locker equal to Rp 304.039,00 or 11,11% per unit , and bigger Rack difference shoe of Rp 301.664,00 or 18,05% per unit. Result of research use approach of this method also, yielding data in the form of cost-saving of factory overhead that is BOP Workbench product 4,89 is% lower, Cupboard;Locker file product 7,91 is% lower.Conclusion that calculation of cost of goods manufactured use system of Activity Based Costing more precise, because encumbering of expense of overhead at each product charged against by some driver cost, so that at ABC system activity cost allocation system have been able to to each;every product of furniture precisely pursuant to consumption ofis each activity.
PENETAPAN HARGA POKOK PRODUKSI PAKAIAN SERAGAM DINAS STUDI KASUS PADA AULIA TAILOR Saraswati, Hiesti
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

Penelitian dilakukan di AULIA TAILOR Kota Samarinda.  Hasil penelitian menunjukkan bahwa harga pokok produksi pakaian seragam dinas Pria dan Perempuan pada Kantor Sekretariat DPRD Provinsi Kalimantan Timur berdasarkan metode full costing lebih besar daripada perhitungan harga pokok pada AULIA TAILOR. Hasil penelitian diketahui bahwa dengan metode full costing untuk pakaian seragam dinas pria sebesar Rp. 309.848,- perpasang dan untuk pakaian seragam dinas perempuan sebesar Rp. 406.348,-  jika dibandingkan dengan perhitungan menurut AULIA TAILOR untuk pakaian seragam dinas Pria sebesar Rp. 279.248,-  dan untuk pakaian seragam dinas Perempuan sebesar Rp. 375.748,-. Kesimpulan dari penelitian ini bahwa perhitungan dengan metode full costing memberikan nilai yang lebih besar dibandingkan dengan metode konvensional yang diterapkan oleh AULIA TAILOR.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KEPUASAN KONSUMEN PADA PT. PLN SANGATTA Helmi, Awang
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Awang Helmi,factor that influence coNsumer behavior for customer satisfaction of PT.PLN at sangatta under guidance of Mrs.DR.Titin Ruliana,SE,MM and Mrs.Mardiana,SE.MM.            Consideration used byPLN Bontang to open a new Rayon at Sangatta is because the amount of electric power requirement from society and also company,besides the amont of samarinda townee which continue to increase PLN Rayon Upstream samarinda which stand from 2005 with 23.037 customers becomes an atracction because sangatta has the largest amount of townee compared to another city an east berneo province to market this PT.PLN sangatta branch need to now the factors the influence consumer behavior and satisfaction.            The problem are the factors of services,service of goods,and Administration service will have significant effect to PT.PLN sangatta Custumer satisfaction,meanwhile the purpose of this research are to know and analyse consumer behavior,which consisted by services,service of good,and Administration service of PT.PLN Sangatta custumer satisfaction.analysis tool used multiple linear regretion with the help by SPSS version 10.00 program.regretion equation obtained is Y= 2.801+0.153X1 +0.165 X 2 + 0,188 X3 e.            Based on the F test (concurrent test) obtained calculated F= 14.042 > table F = 2.467 so all of free variable have a significant influence to PT.PLN Sangatta branch customer satisfaction supported by R Square coefficient of 0,305 means 30,5 % influenced by the three free variables,and the other 69,5% Influenced by another Factor which not included in this research method. with the t test Obtained the three free variables t calculate>table t means zero hypothesis rejected and probability value of free variables<from alfa 5 % or 0,05 means all free variables are significant.free variable relation (X) namely services variables,service of goods and Administration services to tied variable (Y) is good custumer satisfaction showed by R correlation=0,552 approaching near 1 meanwhile from the consumer behavior factors, administration service have the largest influence to PT.PLN sangatta branch proved by value t calculated=2,554 and the largest standarited cooeficient beta=0,259.            Based on this research showed the services,service of goods,and Administration service have significant influence to customer satisfaction and Administration service factor have the largest influence so the hipothesis accepted.
ANALISIS PROFITABILITAS PEMBANGUNAN PERUMAHAN PADA PT. SEJAHTERA LESTARI Halmu, Muhammad
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Advantages acquisition is a very important tool for obtaining information regarding the financial position. To assess the financial performance of a business venture, required some specific benchmarks or standards. The standard can be either historical comparison or financial comparison with the financial data in the prior year period. Without such a comparison, will not be known whether the performance of a task force showed increased or decreased.From the description that has been previously described problems can be formulated as follows: "Analysis of Profitability Profit Housing Development on Sustainable PT.Sejahtera consisting Profitability ratio of 2010 to 2012 the average decline".Problem solving and hypothesis verification is done by analyzing the ratio of Pofitabilitas (Net Profit Margin, Return on Equity, Return on total assets), as well as the percentage per component analysis is done by comparing an item to the total in the same financial statements to calculate the growth and look at the financial performance PT.Sejahtera Lestari in 2010 until 2012.The analysis showed that there was a tendency on average improved financial performance PT.Sejahtera Lestari. Based on these explanations, the hypothesis is accepted, but not the case there is a tendency of decrease in the average profitability ratio that PT.Sejahtera Sustainable financial performance declined. Based on these explanations, the hypothesis is rejected.
PERHITUNGAN HARGA POKOK PRODUKSI PADA CV. LAS ETAM Fauzaniey, ogi
EKONOMIA Vol 2, No 1 (2013)
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Abstract

OGI FAUZANIY, Calculation of Cost of Production In the CV. Las Etam. Under the guidance of Mr. Robin Jonathan and Mrs. Elfreda.Based on the research results of the cost of production by using activity-based costing to manufacture products canopi types of IDR. 2,993 million, iron fence of IDR 3,328,083, and trails of IDR 2,521,333. of the results obtained can be compared to the difference in prices, the cost of production with the results of calculations using activity-based costing approach.Based on the analysis and discussion it was concluded that the difference in price is due to the activity based costing method, charging overhead costs to each product. On overhead cost accounting method for each product is only charged at cost driver alone. As a result, there tends to be distortion on the overhead loading. While the ABC method, overhead costs for each product are charged to cost a lot of drivers. So that the ABC method, have been able to allocate costs to each activity based on the consumption of the product of each activity. Then the hypothesis is accepted 
PENGAKUAN PENDAPATAN DAN BEBAN PADA PT.PRUDENTIAL LIFE ASSURANCE SAMARINDA Sesi, Erza
EKONOMIA Vol 2, No 1 (2013)
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Abstract

 EZRA SESI, Revenue and Expense Recognition in PT.Prudential Life Assurance, under the guidance of Ms.Elfreda A.Lau as the first advisor and Ms. Mardiana as the second advisor.The objective of this study is to determine the recognition of premium revenue and claims expense PT.Prudential Life AssuranceCompany In Accordance With PSAK No. 36.The results showed that PT.Prudential Life Assurance adheres to the principles of revenue recognition is fundamentally in accordance with PSAK No. 36, where revenues are recognized when realization, and for the measurement of income, although not described in detail in IAS 36, as this is considered to be the things that are general or things that are not addressed in SFAS No. 36, so it is treated with reference to generally accepted accounting principles. Unlike the case with revenue recognition, PT.Prudential Life Assurance adheres to the principle of recognition of expenses that are not in accordance with PSAK No. 36, which the company expenses are recognized when incurred redemption premiums receivable, and for the measurement of the load, is also not explicitly described in SAK 36, because it is regarded as the general thing or things that are not addressed in PSAK No. 36, so that is treated with reference to generally accepted accounting principles.Based on the analysis and discussion above it can be seen that PT.Prudential Life Assurance has not been fully implemented PSAK 36 in recognition of the life insurance expenses and the preparation of the Income Statement. It can be concluded that the hypothesis has been put forward in the previous chapter on the decline. 
ANALISIS PENGUMPULAN PIUTANG PADA CV. CAHAYA INTI ABADI SAMARINDA Rusvianty, Vivi
EKONOMIA Vol 2, No 1 (2013)
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Abstract

VIVI RUSVIANTY, 'Analysis of Collecting Receivables at CV. Samarinda Eternal Light Core ". Under the guidance of Mr. Robin Jonathan as a mentor I and Mrs. Elfreda A. Lau as mentors II.Based on the overall results of the study can be addressed by looking at the results of analysis of the accounts receivable turnover rate in the first period by 8 and 7 in the second period, the collection of the receivable exceeds the company's policy is for 14 days for 45 days and during the subsequent period of 51 days which means that the level of accounts receivable turnover , collection of the receivable is not good enough.So based on the results of the analysis it can be concluded that the policy - a policy the company's trade receivables turnover is not optimal for uncollectible accounts receivable due. Then the hypothesis is rejected because the accounts receivable turnover decreased in 2012 compared to 2011.
PENENTUAN HARGA JUAL PESANAN KHUSUS DAUN PINTU PANEL BENGKIRAI PADA CV ARINDA DI SAMARINDA ., Asmah
EKONOMIA Vol 2, No 1 (2013)
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Abstract

One of the company engaged in processing raw wood into the door leaf is CV. Arinda located at Jalan P.M. Noor RT No. 12. 27 Samarinda. The company manufactures doors and windows.Doors are ordered by one of the developer in the city of Samarinda in March is the standard bengkirai door (size: 82cm x 210cm) as many as 122 units at the normal price of Rp. 800.000, - per unit, then do a special order 22 units by asking for a price cut of 15% of the normal price. Reason asking price cuts because the number of orders pretty much, the problem is Is the selling price of a special order bengkirai panel doors with a standard 15% discount, still provide benefits. Knowing the purpose of this study calculating the selling price bengkirai order leaves the door panel on a standard CV. Arinda and obtain information regarding the reasonable costs to be taken into account in determining the selling price of a special order. Basic theories used in management accounting, the tool is used analysis Variable Costing BasedThe results of the analysis and discussion:CV Arinda producing Bengkirai panel doors with regular orders that the cost of production using the method of full costing as much as 122 sheets of benefit CV Arinda to accept special orders by 22 Bengkirai panel doors that calculation of the cost of production using Variable Costing method to get additional benefits Accept special orders CV Arinda benefit, thus the hypothesis that allegedly selling price special orders with a 15% discount still provide benefits, acceptable.
PENGENDALIAN PERSEDIAAN KERTAS HVS PADA UD.EMPAT S DI SANGATTA Rahmah, Dwi Noor
EKONOMIA Vol 2, No 1 (2013)
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Abstract

The purpose of the study to determine the amount of paper supplies to be provided by Business Category Four S in the future datang.Penelitian held for 3 months ( April to June 2013) on Trade Effort Four S in Sangatta , which bekaitan with HVS paper on inventory control Trade Enterprises in Four S Sangatta.Kegiatan dilakukanyaitu research : A literature study , field observations , interviews , documentation , data collection and analysis . Dikupulkan data in the study include : a general overview of the company , organization structure and answers responden.Alat optimization of raw material inventory analysis of paper , using the model of Economic Order Quantity ( EOQ ) , with the following procedures : 1 ) . Calculate the optimal amount of inventory 2 ) . calculating storage costs per year : the average frequency - average 3 x storage costs ) . calculate the total annual cost : = cost + storage cost reservations 4 ) . To calculate optimal inventory EOQ happen if booking fee = cost penyimpanan.Metode used herein are comparative ( comparison ) where an order made by the company with the number of orders EOQ model . . Based on the analysis performed by means of analysis of the EOQ ( Economic oreder Quantity ) shows that the optimal inventory that occurred as much as 18 685 reams For reservations once the cost is Rp . 250,000 , booking fee per year is Rp . 980 968 with a frequency of booking as many as 4 times a year , with the amount of inventory each time ordering as many as 18 685 rim . Known to the cost of storage based on the analysis performed is Rp . 980 962 , - a year . It is the result of multiplying the average frequency multiplied by the cost of storage in the form of a percentage set by the company , in this case the company set at 0.5 % of value of goods . Price per ream of paper HVS is Rp . 21,000 the number of bookings once known as the rim 18 685 once the booking . Rp1.961.930 This number is the sum of the booking fee plus the cost of the calculation results penyimpanan.Berdasarkan company should book as much as 4 times a year with as many as 18 685 reams booking number once the booking . Total inventory is optimal inventory with a total cost of 1,961,930 , for a good period of reservation is for 52 working days per one booking Keywords : Control Pesediaan , EOQ

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