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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 4 Documents
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Search results for , issue "Vol 2, No 2 (2013)" : 4 Documents clear
ANALISIS PERPUTARAN PIUTANG, MODAL KERJA DAN LIKUIDITAS PERUSAHAAN DAGANG UD. DD CATERING Yuliana, Choeriyah
EKONOMIA Vol 2, No 2 (2013)
Publisher : EKONOMIA

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Abstract

The purpose of this study are to determine the turnover of receivables, working capital and liquidity      in UD. DD Catering at Sangatta in 2011 and 2012. The experiment was conducted for 3 Months (April to June 2013) on UD. DD Catering Sangatta, related to internal control of accounts receivable. Research activities includes: literature study, field observations, interviews, documentation, data collection and analysis. Data collected in the study include: general description of the company, organization structure and respondents answers. The analytical tool used techniques / comparative descriptive analysis is to calculate accounts receivable turnover, working capital and liquidity from 2011 to 2012 using the accounts receivable turnover ratio, liquidity ratio and working capital efficiency based on data obtained in the financial statements UD. DD Catering Sengata.Results of analysis concluded that when seen from the liquidity ratio from 2011 to 2012 using the current ratio has increased 83% and the ratio of cash has increased 64% this is due to an increase in current assets and current liabilities are stable. And when seen from the ratio of working capital efficiency epidemic in 2011 and 2012 for the accounts receivable turnover has increased 41% and for working capital increased 5% this was due to a steady current in current liabities and an increase in sales and receivable
ANALISIS LIKUIDITAS PADA PADA PT. UNITAMA ADIUSAHA SHIPPING SAMARINDA Wardani, Kusuma
EKONOMIA Vol 2, No 2 (2013)
Publisher : EKONOMIA

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Abstract

Issues to be addressed in this case is the ability of PT. Unitama Adiusaha Shipping Samarinda to meet short term obligations from 2009 to 2011.This study aims to determine the ability of PT. Unitama Adiusaha Shipping Samarinda in meeting liabilities (liquidity), cash turnover and to determine the effect on the company’s capital stock related to the company’s liquidity. Analysis tools used include Current Ratio, Quick Ratio, Cash Turnover, Cash Ratio and Inventory to Net Working Capital.Current Ratio in 2009 is 9,9 times, in 2010 is 5,7 times and in 2011 is 6 times. Conditions for the company in good condition considering the ratio in above the industry average. Quick Ratio in 2009 is 8,9 times, in 2010 is 5,5 times and in 2011 is 4,8 times. If the industry average for the quick ratio is 1,5 times state the company better than other companies even though the number ratio declaned each year. Cash Ratio in 2009 is 864%, in 2010 is 527% and in 2011 is 439%. State company has more than 2009 to 2011 average industry or in good condition due to the obligation to pay does not require a long time or do not need to sell some of the other current asets. Cash Turnover in 2009 is 73,34%, in 2010 is 59,57% and in 2011 is 73,93%. The state of the company in good condition because under the average for the industry. Inventory to Net Working Capital in 2009 is 8,73%, in 2010 is 4,89% an in 2011 is 24,97%. Unfavorable conditions of the company because the amount of inventory is still below standard liquidity ratios. In 2011 Inventory to Net Working Capital already above standard liquidity ratios but judging from the increase in the amount of the company in good shape because of the amount of inventories increased substantially.Based on the result of anaysis show that PT. Unitama Adiusaha Shipping Samarinda been able to meet its short term liabilities from year 2009 to 2011, so that the hypothesis can be accepted because of the liquidity ratio 5 analysis tools are used to test the feasibility of standard liquidity, four of them have been able to meet these standard’s. excessive amount of inventory which can put a heavy burden on the cash resources services company should improve the efficiency of operations to identify optimal inventory levels and thus can minimize the cost of the target in the stock.Password : PT. Unitama Adiusaha Shipping Samarinda been able to meet its short term liabilities assessed on several indicators.
PENENTUAN HARGA JUAL ATAS PESANAN KHUSUS PADA CV. CETAK JAYA MAKMUR (PENERAPAN VARIABEL COSTING) Indriani, Devi
EKONOMIA Vol 2, No 2 (2013)
Publisher : EKONOMIA

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Abstract

There is two approach of which can taken management side in the plan and decision making that is by basing cost of good sold method of full and costing of variable costing. The condition which must be paid attention and become consideration that is : improving profit, capacities still available enough order, special order do not bother or destroy product marketing of company.
PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM ANALISIS PENGENDALIAN PERSEDIAAN SEMEN PADA PT. PANORAMA READY MIX. Wahyuni, Sri
EKONOMIA Vol 2, No 2 (2013)
Publisher : EKONOMIA

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Abstract

Basically control is needed in a business organization, because control is a way to control or manage the activities in an organization or company to keep the stability of the company in a position that is already planned. Milton F. Usry (2004:5) gives the definition of “Control is a systematic effort to achieve company goals by comparing the performance with the plan and make the appropriate action to correcting important differences”.The purpose of this study was to determine whether the application of inventory control using Economic Order Quantity (EOQ) can minimize inventory costs.Analysis tools used this study using a method that can calculate the minimum inventory as a measure of determining the amount of inventory is the analysis of Economic Order Quantity (EOQ).

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