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INDONESIA
EKONOMIA
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Core Subject : Economy,
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
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Articles 80 Documents
Search results for , issue "Vol 2, No 1 (2013)" : 80 Documents clear
PENGARUH KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN KONSUMEN MENGGUNAKAN JASA ANJANI CATERING DI TENGGARONG ., Adi Yatma
EKONOMIA Vol 2, No 1 (2013)
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Adi Yatma, 2013, Service Quality Analysis Product Quality Influence Consumer Decision Against Using Anjani Catering Services In Tenggarong, under the guidance of Mr. and Mrs. Jonathan Robin Mardiana.The purpose of this study was to determine the effect of product quality and service quality on consumer decision choosing Anjani Catering services in Tenggarong.Basic theory used is the Marketing Management by using a multiple linear regression analysis with 30 samples.The results showed:1. Corelatian value (R) of 0.857, which means the variable quality of product and service quality has a very close relationship to consumer decision choosing Anjani Catering services in Tenggarong it also means that the independent variable variable product quality and service quality can be used as an estimator of the decision of consumers choose Catering services in Tenggarong Anjani. 0.734 indicates that the variable quality of product and service quality have an influence on consumer decision choosing Anjani Catering services in Tenggarong (Y) of 73.4%, while the remaining 26.6% influenced by other variables not included in this study2. F value calculation 37.199> F table 2.15 and 0.000 significance <0.05, which means also jointly variable product quality and service quality has a significant influence on consumer decision choosing Anjani Catering services in Tenggarong. Thus, the hypothesis put forward is suspected that factors of product quality and service quality jointly influence the consumer decision choosing Anjani Catering services in Tenggarong, accepted.3.  Logistic regression calculation Y = 0.330 + 0.340 X1 + 0.566 X24. Standdarized beta coeficient value variable product quality 0.338, smaller than the beta coeficient standadrized variable service quality 0.653, so the hypothesis that states alleged dominant influence on product quality consumer decision choosing Anjani Catering services in Tenggarong (Y) is rejected. Keywords: Quality Products, Quality Service - Consumer Decision
OPTIMALISASI PRODUKSI PADA MEBEL MAHAKAM SAMARINDA HANDOYO, AHMAD BUDI
EKONOMIA Vol 2, No 1 (2013)
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Ahmad Budi Handoyo , furniture production optimization Mahakam Samarinda , under the guidance of Mrs. Dra.Elfreda A. Lau , Msi and Mr. Heriyanto , SE , MM.To find furniture production optimization conducted an analysis beforehand . In connection with the problem that arises is whether the production of furniture in the furniture business in the Mahakam Samarinda were optimal profit , the author tries to analyze the production of furniture in the furniture business Mahakam Samarinda using the simplex method and linear program (Linear Programming) .         In this report the authors found the hypothesis of the existing problems of " alleged that the production of furniture in the furniture business Mahakam Samarinda not optimal " . For this analysis , the necessary production data in the form of production volume and production costs . Basic theory used is production management with analytical tools Linear Programming (Linear Programming) using the simplex method .         Based on the discussion of the results and conclusions of this study :         From the results of calculations using analytical tools such as linear programming simplex method , it can be seen that the combination of furniture production, furniture business Mahakam Samarinda has not been optimal , because the amount is not yet memeiliki production for maximum profit . Mahakam Samarinda furniture business before producing furniture with 145 units and a number of cabinet office desk 155 units , if the profit is calculated Rp.70.000.000 , 00 and reduced taxes to Rp.63.000.000 , 00.         However the raw materials and labor with available calculated through analytical tools acquired production numbers obtained are as many as 155 units of cupboards and counter kantr 150 units , if the profit is calculated Rp.72.000.000 , 00 and minus taxes be Rp.64.800.000 .         It is known that the amount of production when analyzed with linear programming , cabinets up 10 units to 155 units amounting to 6.89% , but the amount of production that can be produced office desk down by 5 units to 150 units , having penerununan of 3.22 % . And profit-making analysis obtained after getting an increase of Rp.1.800.000 , 00 if the calculated percent increase is 2.86% . Then the amount of furniture production in Mahakam Samarinda Furniture business in 2008 is not optimal because ushama Menel Mahakam Samarinda can produce furniture with more cupboard units 10 units amounted to 115 units , and reduce the production of office desks by 5 units to 150 units . The benefits could be even greater Rp.1.800.000 , 00 became Rp.64.800.00 , 00 from the entire discussion above, the authors put forward a hypothesis that has been proven and accepted.
ANALISIS KINERJA KEUANGAN PT. JAMSOSTEK (PERSERO) KANTOR CABANG SAMARINDA Mulyono, Edi
EKONOMIA Vol 2, No 1 (2013)
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EDI MULYONO, Faculty of Economics, University of 17 August 1945 Samarinda, analysis financial performance PT.Jamsostek (Persero) Samarinda branch offices, under the guidance of Father Prof.Dr.Eddy Soegiato K, SE, MM and Mr. Imam Nazaruddin Latif SE, Ak.Law No. 17 of 2003 about the finances of the State obliges the Government to draft RI report financial assessment of the level of health of the PT.Jamsostek (Persero) Samarinda Branch Office is according to the decision of the Board of Directors number: KEP/207/092004 on branch office. Equity funds adequacy ratio on smoothly experienced the pengingkatan proportion, i.e. on the fiscal year 2010 amounted to 1.4% to 1.8%, in fiscal year 2011 or experiencing an increase of 28,57%.Equity investment funds has decreased the proportion of yani on fiscal year 2010 amounted to 98.6% to 98,2% in fiscal year 2011 or decreased by 0.4%, this indicates that the proportion of equity investment funds experienced a decline from fiscal year 2010 to 2011. Pengukurn performance analysis 1. Analysis of the absorption of the 2011 budget surpasses launched by 28% due to the 13th salary, 2. Analysis of the consistency between the planning and implementation of 2011setiap year month average 97%, 3. Analysis of the achievement of output exceeds pagu from 98,32% to 99,93%, 4. Analysis of benefits in 2011 can be realised for 104,2%, 5. Analysis of performance assessment of implementation, consistency among aspects of planning and implementation, achievement of output and efficiency analysis of 78,3% 33.3% with weights and aspects of benefits for 104,2% 66,7%, with weights obtained performance in 2011 of 95,58% with the very good category. It can be concluded that the financial performance of kengukuran in PT.Jamsostek (Persero) Samarinda branch office in 2011 has an excellent financial performance.
ACTIVITY COSTING SYSTEM DALAM PENENTUAN BIAYA PENDIDIKAN ( STUDI KASUS PADA SMP 4 KOTA BANGUN ) Mursalin, Haris Eko
EKONOMIA Vol 2, No 1 (2013)
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Application Analysis of Activity Costing System In Determining of Education Cost ( Case Study on SMP 4 Kota Bangun ). Junior High School 4 is a general school with many programs that initiated by the school has impact on operational costs. The cost of education only determined based on result of Committee meetings all this time. The problems arise up in this studyis it any difference between the cost of education that applied in the Junior high school 4 Kota Bangun with the cost of education based activity costing system.The purposeof this study is to see the difference between the cost of education is implemented by SMP 4 Kota Bangun with the cost of education based on Activity Costing System.For the purposes of analysis and discussion, the authors useanalytical tools named Activity Costing System. Activity Costing Systemis accost calculation tool in the economic approach. According to this economical approach, cost is a reflection of activities under taken by relatedentities, details of the cost is an activity and the necessary infrastructure to supportthe activity.
KUALITAS LAYANAN DAN KEPUASAN NASABAH PADA PT. ARMADA FINANCE DI SAMARINDA Anwar, Hairil
EKONOMIA Vol 2, No 1 (2013)
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This studyaims to determinehow the effect ofservice qualityon customer satisfactionwithPT. ArmadaFinanceinSamarinda, as well astodetermine which variableshavethe servicesmost impact oncustomersatisfactionatPT. ArmadaFinanceinSamarinda.Analysis toolsto be usedin the studyisStatisticsLinear Regressionandassistedby usingSPSSversion19.0computercalculations. The variablesincluded inthis studyis theindependent variable(X) consistingofReliability(X1), Responsiveness(X2), Assurance(X3), Emphaty(X4) andTangibles(X5) and thedependent variable(Y) iscustomersatisfaction, withthe number of samplesthat will be therespondents in this studyas many as88people.Ofcalculationandanalysis, it can be seenthat thevariableReliability(X1), Responsiveness(X2), Assurance(X3), Emphaty(X4) andTangibles(X5) has a significant influenceon customer satisfaction. This was confirmedalsobythe value ofF count=19.039at significance levelα=0.000is greater thantheF table=2.311at significant levelα=0.05for 82degrees of freedom. The mostinfluentialindependent variableon the dependent variable(customer satisfaction) isAssurancevariablewith avalue oft =3.585>from thetable =1.661andT=0.001Sig.From theresults of these calculationsso thatit can be concludedthat thevariableReliability(X1), Responsiveness(X2), Assurance(X3), Emphaty(X4) andTangibles(X5) have asignificant influence oncustomersatisfactionin thePT. ArmadaFinanceinSamarinda, as well asAssurancevariablehas thegreatest influenceon customer satisfactionin thePT. ArmadaFinanceinSamarinda.
ANALISIS SISTEM REKRUTMEN TENAGA KERJA PADA CV. MITRA SEJATI DI SAMARINDA Aljazair, Andy
EKONOMIA Vol 2, No 1 (2013)
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ABSTRACTANDY, Manpower Recruitment System Analysis at CV. Mitra Sejati in Samarinda. Under the guidance of Mr. and Mrs. Eddy Soegiarto K and Eka Yudhyani.       This study aims to determine the recruitment system at CV. Mitra Sejati in Samarinda.            Problem formulation in this study is: "Is Labour Recruitment System on CV. Mitra Sejati in Samarinda is in conformity with the standard ". The hypothesis in this study is: "Suspected Manpower Recruitment System by CV. Mitra Sejati in Samarinda not in accordance with the Standard "           Management is a science that studies the art of control / work done through other people, through the maintenance of SDM, Planning, Coordination, and guidance in achieving goals leads organisasi.And SDM Management One study of the utilization of human resources to gain an effective and efficient in achieving organizational goals.           Analysis and hypothesis testing tools used by Descriptive Analysis / arguments - arguments and reasons underlying the procedures used in the Workforce Recruitment CV. Mitra Sejati in Samarinda.           Results of the analysis showed that the recruitment system in the CV. Mitra Sejati are not in accordance with the standards of recruitment on the generally. because its workforce in priority is just not the right Human Resources - fully competent, so menyebapkan rights - the right of workers not being met. From the analysis and findings - findings that in the mentioned field data shows that the hypothesis is accepted. because although the same - the goal is the same but the recruiting of analysis is evident from all of the criteria set percentage of that 62% recruitment system is not the same, the same, while only 38%. Of all the criteria set out, for the system of recruitment between CV. Mitra Sejati and Richard Nata is not the same.          With the early stages of determining the amount of  labor required, for labor, selecting applicants archives, testing candidates, interviewing candidates and decide duterima labor and make labor agreements with employees or prospective employment contract (written agreement). Stages - the stages that have been described will produce competent human resources and qualified according to the criteria of the company. 
EVALUASI ANGGARAN RENCANA DAN REALISASI ANGGARAN KAS PADA PT PELABUHAN INDONESIA IV CABANG SAMARINDA Putri, Novi Marinda
EKONOMIA Vol 2, No 1 (2013)
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Marinda  Putri, 2012, Evaluation Plan and Budget Actual Budget Cash In PT Pelabuhan Indonesia IV Samarinda Branch under the guidance of Mr. H. Eddy Soegiarto , K and Mrs. Titin RulianaThe purpose of this study to know that there are differences in the cash budget and cash budget realization of PT Pelabuhan Indonesia IV Branch Samarinda and assess the ability of the cash budget . Basic theory of financial management in particular used the cash budget by using the data plan and the realization of the 2001 fiscal year budget and use cash final analysis tools .Based on the analysis and discussion of the conclusions of this study as follows :Results of an analysis of the plan and the realization of the cash budget is happening is known to occur difference in the number of cash balance plans the end of the fourth quarter 2011 were budgeted at Rp420.000.000 , realization of only Rp390.000.000 resulting in a shortfall of 3,000,000.The difference is caused by the presence of actual spending greater exploitation of the plan . PT Pelabuhan IV Branch should Samarinda in estimating end cash balance to be more careful because usually on the fourth quarter in October , November and December is the rainy season so many are reluctant to sail the ship , sail anyway if fixed costs result handlers at the port will be issued by PT Pelabuhan IV Branch Samarinda will swell compared to previous months , should end cash balance plan in 2010 is not too big because it will be the beginning cash balance in 2012 , will consequently affect the overall cash flow. Based on the analysis and discussion of the research hypothesis as a temporary answer of this study was rejected , because the realization Based on the results of the analysis turns cash budget is made smaller than planned . 
FAKTOR FAKTOR YANG MEMPENGARUHI KEPUASAN NASABAH PADA PELAYANAN CUSTOMER SERVICE BPD KALTIM CABANG UTAMA SAMARINDA Makahanap, Agus Shella
EKONOMIA Vol 2, No 1 (2013)
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The purpose of this research is to discover the influence of service quality and which variable that has major influence towards customer satisfaction of BPD Kaltim’s customer service. The principle theory of this research is marketing management.Based on teoritic, hypothesis of this research that service quality variabels don’t influence significantly toward customer satisfaction of BPD Kaltim’s customer service.Multiple regression analysis is used F test and t test at probability = 0,05. Result of the research showed that five variables of service quality don’t influence significantly toward customer satisfaction of BPD Kaltim’s customer service.The calculation result showed that responsiveness variable has negative influence towards customer satisfaction.
MEKANISME PENYUSUNAN LAPORAN REALISASI ANGGARAN PADA BADAN KEPEGAWAIAN DAERAH KABUPATEN KUTAI TIMUR Milana, Rica
EKONOMIA Vol 2, No 1 (2013)
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Tujuan penelitian ini adalah untuk mendapatkan gambaran yang menyeluruh tentang mekanisme  penyusunan Laporan Realisasi Anggaran Pada Badan Kepegawaian Daerah Kabupaten Kutai Timur. Penelitian dilaksanakan selama 4 Bulan ( bulan Maret sampai dengan juni 2013 ) pada Badan Kepegawaian Daerah Kabupaten Kutai Timur Sangatta, yang berkaitan dengan mekanisme penyusunan Laporan Realisasi Anggaran. Pengumpulan data dilakukan dengan cara penelitian kepustakaan, penelitian lapangan berupa observasi, wawancara mendalam dan penelitian dokumen. Narasumber dari penelitian ini adalah Kepala Sub Bagian Keuangan, Bendahara Pengeluaran, dan Staf Sub Bagian Keuangan Badan Kepegawaian Daerah Kab. Kutai Timur.Hasil penelitian menunjukkan bahwa pada mekanisme penyusunan Laporan Realisasi Anggaran pada Badan Kepegawaian Daerah Kabupaten Kutai Timur meliputi Perencanaan anggaran, penatausahaan dengan pengesahan SPJ dan pelaporan. Temuan lainnya yaitu terdapat kelebihan dan kelemahan dalam Mekanisme Penyusunan Laporan Realisasi Anggaran sesuai dengan Peraturan Menteri Dalam Negeri 13 Tahun 2006 tentang Pengelolaan Keuangan Daerah dan Surat Edaran No. SE900/316/BAKD. Kelebihannya yaitu hasil pelaporan sesuai dengan peraturan yang berlaku dan mudah mengetahui berapa penyerapan dana yang sudah terpakai. Sedangkan kelemahannya biasanya terjadi karena keterlambatan bidang-bidang dalam penyerahan dokumen realisasi penggunaan anggaran dan catatan serta kesalahan dalam memasukkan data pada SIMDA.
ANALISIS SOLVENCY PADA BANK PEMBANGUNAN DAERAH KALIMANTAN TIMUR ELWINDISARI N, ELIANORA WISUDAWATI
EKONOMIA Vol 2, No 1 (2013)
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Hadirnya perbankan di suatu tempat bertujuan untuk mendukung pembangunan di seluruh sektor, termasuk peningkatan kemakmuran masyarakat. Hal ini berarti keberhasilan pembangunan memerlukan dukungan perbankan dalam melaksanakan fungsinya sebagai lembaga intermediasi (financial intermediary )adalah mengalihkan dana dari pihak berkelebihan (surplus) kepada pihak yang berkekurangan (deficit) disamping menyediakan jasa keuangan lainnya. Bankaltim hendaknya memperhatikan solvencynya.Rumusan masalah dalam penelitian ini adalah Apakah solvency Bank Pembangunan Daerah Kalimantan Timur pada tahun 2010 sampai dengan tahun 2012 semakin safety?            Dasar Teori yang digunakan dalam penelitian ini adalah Manajemen keuangan dengan fokus pada Solvency, Likuiditas dan Solvabilitas. Hipotesis penelitian dirumuskan sebagai Solvency Bank Pembangunan Daerah Kalimantan Timur pada tahun 2012 lebih safety dibandingkan solvency Bank pembangunan Daerah Pada tahun 2011 dan 2010.            Alat analisis yang digunakan adalah analisis Solvabilityas dan Likuiditas. Alat analisis Likuiditas meliputi Quick Ratio, Investing Policy Ratio, Banking Ratio, Assets to Loan Ratio, Investment Portfolio Ratio,Cash ratio dan Loan To Deposit Ratio.            Temuan penelitian menunjukkan bahwa Bank Kaltim ditinjau dari aspek Solvabilitas maupun aspek Likuiditas pada tahun 2012 lebih safety dibandingkan dengan tahun 2011 dan tahun 2010. Temuan penelitian ini mendukung hipotesis.