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KINERJA KEUANGAN HOTEL MARGA JAYA SAMARINDA
Pratama, Dian Putri
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA
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Upaya dalam memperlancar kegiatan operasionalnya, diharapkan adanya peningkatan dalam pelayanan, yang ditunjang oleh peralatan yang memadai, untuk itu diperlukan informasi akuntansi yang tertuang dalam laporan keuangan yang dapat digunakan oleh pihak-pihak yang berkepentingan sebagai bahan pertimbangan dalam empat tahun atau lebih sehingga dapat diperoleh informasi yang mendukung keputusan yang diambil.Laporan Keuangan merupakan alat yang sangat penting untuk memperoleh informasi sehubungan dengan posisi keuangan suatu perusahaan. Untuk menilai kinerja keuangan suatu satuan kerja, diperlukan beberapa tolak ukur atau standar tertentu. Standar tersebut dapat berupa perbandingan historis atau membandingkan keuangan dengan data-data keuangan pada periode tahun sebelumnya. Tanpa dilakukan perbandingan tersebut, tidak akan diketahui apakah kinerja keuangan suatu satuan kerja menunjukan peningkatan atau mengalami penurunan.Uraian yang telah dijabarkan sebelumnya dapat dirumuskan permasalahan adalah sebagai berikut : “Apakah kinerja keuangan Hotel Marga Jaya Samarinda ditinjau dari Return On Investment (ROI) pada tahun 2008 hingga tahun 2012 dikategorikan meningkat?†Dasar hipotesis dari penelitian ini adalah : “Kinerja keuangan Hotel Marga Jaya Samarinda ditinjau dari Return On Investment dari tahun 2008 hingga tahun  2012 semakin meningkatâ€Pemecahan masalah dan pembuktian hipotesis di dalam penelitian ini adalah dengan menggunakan Return On Investment (ROI), serta analisis presentasinya dilakukan dengan cara membandingkan antara satu nilai terhadap totalnya dalam laporan keuangan yang sama untuk menghitung pertumbuhan dan melihat kinerja keuangan Hotel Marga Jaya Samarinda dari tahun 2008 hingga tahun 2012.Hasil penelitian dan analisis yang dilakukan, menunjukan bahwa terjadi kecenderungan rata-rat peningkatan kinerja keuangan Hotel Marga Jaya Samarinda yang diukur berdasarkan Return On Investment (ROI) dari tahun 2008 hingga tahun 2012 yang tentunya juga berdampak baik bagi perusahaan. Berdasarkan penjelasan tersebut, maka hipotesis diterima.
ANALISIS KEMAMPUAN LABA USAHA PEMBIBITAN KELAPA SAWIT PADA PT. DIAN ABDI NUSA DI KABUPATEN KUTAI BARAT
., Saparudin
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA
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SAPARUDIN. Faculty Of Economics University 17 August 1945 Samarinda, Analysis Ability Of Income From Operation Seed Coconut of Sawit [At] PT. Oil Lamp Serve Nusa [In] Sub-Province of Kutai West, Under tuition Mr. Prof. Dr. LCA. Robin of Jonathan, MM., M.Si And Father of Heriyanto, SE., MM  Intention of this writing is to analyse acquirement of income from operation [at] Coconut seed of Sawit [in] PT. Oil Lamp Serve Nusa [In] Sub-Province of Kutai West year 2010, 2011 and 2012. In line with this writing, hence told solution fundamental " Is perolehasn of coconut seed income from operation of Sawit [at] PT. Oil Lamp Serve Nusa [In] Sub-Province of Kutai West in the year 2010, 2011 and 2012 experiencing of improvement.Pursuant to problems of fundamental, hence raised [by] the following hypothesis : " Ability of profit [at] coconut seed of sawit PT. Oil lamp Serve Nusa [in] Sub-Province of Kutai West in the year 2010, 2011 and 2012 experiencing of improvement". Analyzer which [is] used in this research [is] Ratio ability of profit ( Profitabilitas) with dot weigh against [at] growth of ability of profit of year 2010, 2011 up to 2012.After passing research phase, solution and analysis known that Profitability Company Seen from Net Profit Margin of year 2010 to 2011 increase equal to 7%, while from year 2011 to 2012 experiencing of increase equal to 17%. Becoming conclusion of natural Net Profit Margin [of] improvement or have is effective. Seen from Return On Inverstmen 2010 to 2011 experiencing of increase equal to 33%, while from year 2011 to 2012 experiencing of increase equal to 37%. Becoming conclusion of natural Return On Inverstmen [of] improvement or have is effective. Seen from Return On Equity in the year 2010 equal to 30 , in the year 2011 equal to 38% and in the year 2012 equal to HALTED. CROSSING PARAGRAPH LIMITATION%.
PERSEPSI MAHASISWA TERHADAP KUALITAS PELAYANAN FAKULTAS EKONOMI UNIVERSITAS 17 AGUSTUS 1945 SAMARINDA
Putera, Deny Ryan
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA
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DENYÂ RYAN PUTERA, Under the guidance of the Mr. Robin Jonathan and Mrs. Suyatin.The method of analysis used by the author is used Cartesian diagram, which is a diagram that is divided up into 4 sections (often referred to as the square) are bounded two perpendicular lines that intersect at points X and Y axis average.Based on the research results of the calculation of the level of compatibility between the services received by the student expectation that migrants concrete manifestation aspect = 87.97%, TKI = 81.52% reliability aspects, aspects TKI responsiveness = 79.69%, workers assurance aspect = 88, 23%, TKI aspects of empathy = 85.08%, and the workers on the average - average overall aspect = 84.41%. So are all less than 100% means that the general student at the Faculty of Economics, University of Samarinda August 17, 1945 have not been satisfied with the services of the Faculty of Economics, University 17 August 1945 Samarinda.Â
EFISIENSI PENGGUNAAN WAKTU PENGISIAN BAHAN BAKAR ALAT BERAT PADA PT.PAMAPERSADA NUSANTARA DISTRIK BAYA KUTAI KARTANEGARA
Mustopa, Ari
EKONOMIA Vol 2, No 1 (2013)
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Efficient Use of Fuel Filling Time At PT. Pamapersada Baya district in village location Buana Tenggarong Seberang Jaya subdistrict, Kutai regency, East Kalimamtan under the guidance of Mrs. Elfreda A. Lau and Mr Adi Suroso.PT. Pamapersada is open cast mining contracting company which is engaged in coal mining, and has many locations and work areas are scattered throughout the Indonesian, one of which is a district located in the village aged Buana Jaya, Seberang Tenggarong district, Kutai regency, East Kalimantan Province. In the production of PT. Pamapersada using heavy equipment, which includes equipment loaders and excavators as damp as a tool hauler truck .Main problems of writing this research is: What level of usage time refueling machine at PT. Pamapersada Baya district has efficient ? Objective: To determine whether or not the system is efficient fueling of heavy equipment and the level of delay time and lost time that occurred during refueling took place at PT. Pamapersada Baya district, Kutai regency.Hypothesis: The use of queuing systems with Configuration Model Single Channel Multi Phase (Single Phase Multi Cannel) by PT. Pamapersada very appropriate because it will yield accurate information about the lost time that occurs during refueling.Kofigurasi System Single Channel Multi Phase (Single Phase Multi Cannel) a time efficient approach lost time during refueling queue. With queuing theory Configuring Single Channel Multi Phase (Single Phase Multi Cannel) obtained results: 1) the level of busyness system Ï = 0.7894 hours or 47.367 minutes to complete 30 units of heavy equipment that has 2 outlet refueling. 2) In one hour there is a system busy time spare minute 12.633 or 13.23 %. So based on the data for normal refueling 3.16 minutes, still save time of 1.59 minutes.Can be concluded: 1) The application of queuing theory calculations Configuration Single Channel Multi Phase (Single Phase Multi Cannel) is very effective. 2) From the results of the study and after calculation, that the hypothesis is accepted and efficient because the value of Ï is 1.57 minutes for the one-time refueling of heavy equipment.
PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) PADA BALAI BESAR PENGAWAS OBAT DAN MAKANAN SAMARINDA
., Muhammad Rizal
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA
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Penelitian ini bertujuan untuk menilai apakah kegiatan pada BBPOM Samarinda telah efektif dan efisien ditinjau dari penerapan SPIP pada unsur Lingkungan Pengendalian sebagimana diatur dalam PP 60 Tahun 2008.Hasil analisis menunjukkan bahwa penerapan SPIP unsur Lingkungan Pengendalian pada BBPOM Samarinda telah memadai yang berarti bahwa pelaksanaan kegiatan pada BBPOM Samarinda telah berjalan dengan efektif dan efisien. Hal ini terlihat dari simpulan hasil penilaian atas penerapan SPIP Subunsur Lingkungan Pengendalian pada BBPOM Samarinda berdasarkan nilai rata-rata dari seluruh subunsur Lingkungan Pengendalian yang memperoleh skor sebesar 0,89 atau “Memadaiâ€.
PENGARUH PENDAPATAN SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA KABUPATEN KUTAI KARTANEGARA
Insak, Novia Rabi’ul
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA
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NOVIA RABI’UL INSAK , Faculty of Economics, University August 17, 1945 Samarinda 2013. The Effect Of Tourism Sector local revenue (PAD) At Kutai Kartanegara regency ( under the guidance of Mrs. Titin Ruliana and Mr. Heriyanto )The hypothesis proposed is suspected that the " income effect of the Tourism Sector Percentage Of Revenue ( PAD ) At Kutai Kartanegara regency from 2007 to 2012 has increased . “Received†, by reason of the regression coefficient increase in tourism revenue for 0309 , or 30.9 % . Can significantly increase revenue ( PAD ) in Regency Kutai Kartanegara .Correlation coefficient of 0.243 , the Sig value of 0.00 . Smaller than the alpha (0.05) , a significant correlation coefficient . Model summary looks coefficient of 0.493 , and a coefficient of determination of 0.243 . To see significant determination comparing the calculated F value of 18.947 with the F table value of 4.00 ( table F with v1 = and v4 = 4 ) and compared between the Sig with alpha (5 %). Calculated F value is greater than the F table and the Sig smaller than alpha , then reject the conclusion significant mean coefficient of determination . The average increase in tourism sector revenues in 2007 s / d 2012 is 4.0 E +008 (404713387.082) with a standard deviation 1151387403.2 . While the average revenue (PAD) is 6.3 E +008 (625845024.918) with a standard deviation 1836922658.7 . Regression coefficient constant value of 2.1 E +008 ( 211,307,410.6812 ) with t count of 1.545 and 0.128 for the sig . Slope coefficient revenue (PAD) of 0.309 with a t value of 43.53 and a sig of 0.00 . T table value for this test is obtained by 2.02 alpha 5 % and df for 6 (n -1) , seen the value of t is greater than t table , and more besardari sig at 5 % alpha , then conclusions that can be drawn is rejecting significant meaning localrevenue constant coefficients (PAD) .
ANALISIS PENENTUAN WAKTU KERJA KARYAWAN PT ENERGI MEGA PERSADA SEMBERAH DI SAMARINDA
Batubara, Doni Christy
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA
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Permasalahan dalam penelitian ini adalah waktu yang diperlukan tenaga kerja untuk menyelesaikan pekerjaan dikantor sudah sesuai dengan waktu standar PT. Energi Mega Persada Semberah Di samarinda. Pengukuran waktu kerja merupakan pengukuran waktu penyelesaian daripada produksi atau penyelesaian suatu bagian dari proses produksi keseluruhan. Salah satu alat untuk mengetahui produktifitas tenaga kerja perusahaan dengan mengukur waktu kerja standar tenaga kerja. Dengan mengukur waktu standar, perusahaan dapat merencanakan jumlah tenaga kerja yang dibutuhkan , volume produksi, sistem penggajian dan
PENGUKURAN WAKTU KERJA PEMBUATAN KANOPI PADA MUTIARA GYPSUM SANGATTA
Kumala, Sapta Erna
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA
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 The purpose of this study was to determine the standard labor time kerjamemproduksikanopipada Gypsum Pearl company in Sengata . The experiment was conducted for 3 months ( April to June 2013) on Pearl Gypsum in Sangatta , which bekaitan Measurement Periods Work on Pearl Canopy Gypsum manufacture in 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 , and the organizational structure of respondents . The analytical tool used in this study is 1 ) . Average - Average time ( Adverage time ) 2 ) Nominal Time ( Norml time ) 3 . Standard Time ( Standard time ) Based on the analysis results obtained by calculation as follows : 1 ) Average time to assemble the canopy 19 hours 35 minutes 2 ) normal time producing the canopy on Pearl company in the Sengata Gypsum is 1.1736 for 55 minutes or 19 hours menit.3 ) . standard time in the company manufactures canopies Pearl Gypsum in Sengata using kelonggaraan factor by 15 % of the normal time is for 1,349 minutes or 22 hours and 48 minutes less than the average time - average produced by other employers canopy is 29 hours . Keywords : Work Time  Â
ANALISIS KELAYAKAN INVESTASI AKTIVA TETAP PADA INDUSTRI RUMAH TANGGA MOSHIMOSHI CAKE DI SAMARINDA
Abbas, Fitria
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA
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The domestic industry is basically for profit (profit), to support its business activities, the company needs to think about the investment policies, thus one of the factors that affect customer requirements for products of goods and services as well as provide satisfaction and efficiency are the fixed asset investment.Issues to be discussed is "Is Fixed Assets Investment (oven) At Home Industry Moshimoshi Cake in Samarinda Worth? '.The purpose of this study to determine viable or not Fixed Assets Investment (oven) At Home Industry Moshimoshi Cake in Samarinda.Basic theory used is financial management, financial reporting, fixed assets, depreciation, particularly investment theory using the data of 2010, 2011, and 2012, investment was determined using the Payback Period and Net Present Value (NPV) as an analytical tool.Formulated the hypothesis that the author is: "fixed asset investment (oven) in the domestic industry Moshimoshi Cake feasible".The results of efforts Household Industrial Moshimoshi Cake using acceptable payback period analysis to speed time return the funds 1 month 3 days, and the analysis of the Net Present Value (NPV) may be accepted at Rp. 276 319 598.Based on the analysis and discussion, the conclusions of this study are as follows:Using the Payback Period, then known investment is acceptable to speed the return of funds is time 1 month 3 days and the Net Present Value (NPV) investment of Rp acceptable. 276 319 598.Thus the hypothesis put forward previously stated that the fixed asset investment (oven) at home industry Moshimoshi Cake feasible ". accepted.
ANALISIS EFISIENSI PELAYANAN PADA KANTOR PENCATATAN SIPIL DAERAH KABUPATEN KUTAI BARAT
Andi, Klaudius
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA
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AbstrakPenelitian ini bertujuan untuk membuktikan kinerja pelayanan antrian terhadap para konsumen yang mengantri di Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat belum optimal. Model analisis yang digunakan dalam penelitian ini adalah model M/M/S (Multiple Channel Query System atau model antrian jalur berganda).Berdasarkan hasil penelitian, model M/M/S (Multiple Channel Query System atau model antrian jalur berganda) yang diterapkan pada Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat belum optimal karena waktu terpanjang yang dibutuhkan oleh seorang konsumen dalam antrian masih melebihi batas standar yang ditetapkan oleh Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat. Dari hasil penelitian ini membuktikan bahwa kinerja pelayanan antrian pada Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat menunjukan hasil yang belum optimal. Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat harus lebih meningkatkan kinerja pelayanan, agar antrian yang terjadi tidak terlalu panjang dan membuat konsumen menunggu terlalu lama dalam mendapatkan pelayanan dari petugas, karena mengacu pada standar waktu yang telah ditetapkan yaitu sebesar tiga menitÂ