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<![CDATA[SISTEM AKUNTANSI PENERIMAAN KAS PADA CV.SINAR PASUNDAN ]]>
<![CDATA[-, Abdul Gani]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
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<![CDATA[Target of this research, (1) To know cash inflow accounting system CV.SINAR Pasundan, (2) To know system internal control of cash CV.SINAR Pasundan. Method which is used in this research is percentage having the character of korelatif. Free variable and tied at this research of environment is system internal control of cash. This research is conducted by in CV.SINAR Pasundan in June 2013. Data collecting of research of this data propagated enquette mengunakan at all employees of  Sinar Pasundan. Technique analyse data use descriptively of data, prerequisite test analyse and hypothesis test. Conclusion of this research that is existence of good enough internal control in acceptance and pengeluaraan of relied on cash is organization chart depicting dissociation of function, so that can be concluded that system internal control of cash executed by Sinar of Pasundan adequate enough (43,93%) Keyword : cash inflow accounting system]]>
<![CDATA[ANALISA TINGKAT KESEHATAN KEUANGAN PADA BANK PEMBANGUNAN DAERAH KALIMANTAN TIMUR ]]>
<![CDATA[Gunawan, Tedi -]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
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<![CDATA[Adanya bank yang dilikuidasi atau dalam kondisi bank yang tidak diperbolehkan beroperasi oleh pemerintah dikarenakan kondisi dan keadaan bank menurut penilaian BI telah membahayakan bagi kepentingan masyarakat dan perekonomian nasional khususnya pada sektor perbankan nasional. Bank yang telah tidak beroperasi atau bahkan dicabut izin usahanya adalah bank yang dinyatakan tidak sehat, sedangkan PT. Bank Pembangunan Daerah (BPD) Kalimantan Timur Kantor Pusat Samarinda perlu menerapkan prinsip kehati-hatian oleh pengelola dan pemecahan masalah segera mungkin sehingga tidak menghambat pada kegiatan lainnya. Perlunya melakukan kajian atas tingkat kesehatan bank yang dilakukan setiap saat agar kekurangan yang didapat segera diatasi serta menentukan arah untuk kemajuan bank. Untuk menilai kesehatab Bank maka penelitian ini menggunakan Analisa CAMEL yang digunakan untuk menjawab hipotesis penelitian yang diajukan.Hasil dari penelitian ini pada hipotesis pertama diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Capital Adquecy Sehat dengan nilai CAR >8%. Kemudian hasil dari penelitian ini pada hipotesis kedua diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Asset Quality Sehat dengan nilai KAP antara 0-10,35%. Kemudian hasil dari penelitian ini pada hipotesis ketiga diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Management Sehat dengan nilai NPM antara 33 – 40.Hasil dari penelitian ini pada hipotesis keempat diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Earning’s Sehat dan nilai ROA > 1,215%.dan nilai BOPO < 93,52%. Kemudian hasil dari penelitian ini pada hipotesis kelima diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Liquidity Sehat dengan nilai LDR < 94,75%]]>
<![CDATA[ANALISIS ALIRAN KAS TAHUN 2010 - 2011 PADA PT. JAYA PUTRA SEMESTA SAMARINDA ]]>
<![CDATA[Tisna Amijaya, Andi dodi]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
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<![CDATA[Cash has a very central position in an effort to support the smooth operation of the company . Adequate amount of cash is very important for the smooth running of the business to support its implementation of decisions of strategic importance . Formulation of the problem as proposed ririskiky outline the background of that cash is an important component in the company of PT . Jaya Putra Samarinda Universe . During its development , PT . Jaya Putra Samarinda Universe progressing the sale of electronic goods is increasing. Issues to be raised is whether the cash flow and liquidity PT . Jaya Putra Samarinda Universe in 2010 was higher than 2011? . whereas the purpose of this study was to compare the statements of cash flows PT . Jaya Putra Samarinda Universe if it is liquid or not by looking at the ratio of cash flow and liquidity in 2010-2011 . To see a comparison of cash flow Dapa years 2010 - 2011 and the liquidity ratio in 2010-2011 . Basic theory used in this study is financial accounting and analysis tools are used is Liquidity Ratio and Cash Flow Statement . Based on the analysis and discussion , the conclusions of this study are: 1 . Judging from the statement of cash flows PT . Jaya Putra Samarinda Universe , an increase in net cash and cash amount of cash as well . 2 . And judging by the liquidity ratio PT . Jaya Putra Samarinda Universe , Impaired . Thus, the hypothesis put forward , that the cash flow of PT . Jaya Putra Samarinda Universe higher in 2010 compared to 2011 was rejected . And hypotheses put forward for liquidity PT . Jaya Putra Samarinda Universe 2010 is higher compared to the year 2011 , be accepted.]]>
<![CDATA[PENYELESAIAN KREDIT BERMASALAH PROGRAM KUR PADA PT BRI (Persero) UNIT CITRA NIAGA ]]>
<![CDATA[-, Rien Novianda]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
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<![CDATA[The study was conducted to resolve problem loans that must be completed by the bank as early as possible by using the basic theory of finance, Non Perfoming Loan (NPL) and the Loan to Deposit Ratio (LDR).The data was collected using field research. Processed based on financial analysis Unit Citra Niaga PT Bank Rakyat Indonesia (Persero) Tbk consisting of balance sheet, income statement, statement deptor position and Kupede rekapitulation outstanding (Periode 2009,2010,2011).The results of the analysis and discussion of researsch Non Perfoming Loan (NPL), Loan to Deposit Ratio (LDR) increased company perfomance. Espesially from a decline Non Perfoming Loan (NPL) of 57.74% and Loan to Deposit Ratio (LDR) continues to increase from year to year. Means that the handling problem loans can be resolved properly. And Loan to Deposit Ratio (LDR) prove that the soundness of the deposit of the debtor be seen very well.]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUTANSI PENJUALAN TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT. PERMATA FINANCE SAMARINDA ]]>
<![CDATA[Rachmawati, Susi -]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
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<![CDATA[Pengaruh Sistem Informasi Akuntansi Penjualan Terhadap Efektivitas Pengendalian Piutang (studi kasus pada PT. Permata Finance Samarinda). Skripsi. Jurusan Akuntansi, Program Sarjana, Universitas 17 Agustus 1945 Samarinda. Pembimbing I: Dra. Ec. Elfreda A.Lau, Msi. Pembimbing II: Drs.Adi Suroso, MM.Permasalahan yang ada di dalam ini adalah sebagai berikut : “Apakah system informasi akuntansi penjualan berpengaruh signifikan terhadap efektivitas pengendlian piutang pada PT. Permata Finance SamarindaDasar teori yang digunakan dalam penulisan ini adalah system informasi akuntansi penjualan dan efektivitas pengendalian piutang.Perusahaan memerlukan pengendalian yang efektif untuk mengendalikan piutang dagang perusahaan, dan perusahaan harus memiliki system yang dibuat untuk memudahkan perusahaan dalam melaksanakan kegiatan penjualan yaitu system informasi akuntansi penjualan.Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi terhadap efektivitas pengendalian piutang pada PT. Permata Finance Samarinda.Unit analisis dalam penelitian ini adalah sistem informasi akuntansi penjualan dan efektivitas pengendalian piutang di PT. Permata Finance Samarinda. Untuk mengetahui pengaruh sistem informasi akuntansi penjualan terhadap efektivitas pengendalian piutang digunakan analisis statistik yaitu dengan menggunakan perhitungan regresi linear sederhana, koefisien korelasi pearson product moment, dan koefisien determinasi.Hasil penelitian secara kualitatif menunjukkan bahwa sistem informasi akuntansi penjualan sudah baik, begitu pula dengan efektivitas pengendalian piutang sudah baik, dan hasil penelitian secara kuantitatif menunjukkan besarnya pengaruh signifikan sistem informasi akuntansi penjualan terhadap efektivitas pengendalian piutang]]>
<![CDATA[ANALISIS PROFITABILITAS PADA PT. ALWAN ZAHIRA TAHUN 2010-2012 DI SAMARINDA ]]>
<![CDATA[-, TINA -]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
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<![CDATA[Profitability is the ratio which aims to determine the company's ability to generate profits for a certain period and also give an idea of the effectiveness of management in their operation.The problems of this paper is formulated ; Profitability is at. Alwan Zahira has increased from year 2010-2012 ? By hypothesis Profitability at. Alwan Zahira from 2010 to 2012 has increased. The purpose of this study was to determine the level of profitability. The purpose of this study was to determine the level of profitabitas at. Alwan Zahira in Samarinda from 2010-2012.Basic theory used is financial management by using tools of analysis and hypothesis testing are: Gross Profit Margin , Operating Profit Margin , Net Profit Margin, Return On Investment ( ROI ) and Total Assets Turn Over .Based on these discussions , it is generally known that the ratio of profitability at PT . Alwan Zahira tend to fluctuate from year 2010-2012 , so in this case the authors hypothesis is rejected , given the proposed hypothesis is the author of " Profitability in PT. Alwan Zahira from 2010 to 2012 has increased]]>
<![CDATA[PERHITUNGAN BIAYA OVERHEAD PABRIK PADA CV.KRAMA AGUNG SAMARINDA ]]>
<![CDATA[Sofiana, Sari Perdanawati widya]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
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<![CDATA[In determaining the calculation of factory overhead costs and a description of the baground cv krama agung samarinda noble manners can be formulated problem is that the loading according to the company’s manufacturing overhead costs charged to factory overhead on the basis of 35% of the cost of raw materials,for each type of product while the amount of manufacturing overhead costs charged by the company in 2011 and 2012 amounted to Rp.67.200.000 and acceptance Rp.77.275.000 volumes 2011 and 2012 Rp.68.266.000 acceptance Rp.60.900.000 mold 2011 USD 6.300.000 and 2012 Rp.9.009.000. according to the result of the analysis of factory overhead costs factory overhead rates in 2011 and 2012 and Rp.77.275.000 Rp.67.200.000. this shows that the company is higher than the result of the analysis calculation. This suggests that the BOP charged in 2012 was higher than in 2011 with a growt rate of 14,99%]]>
<![CDATA[ANALISIS PERENCANAAN AGREGAT PADA CV. SUMBER REZEKI DI SAMARINDA ]]>
<![CDATA[-, Dede Mariyani]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
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<![CDATA[This study on the CV. Sumber Rezeki is one company whose main activity is the manufacture of tile . Tile that is used as one important component in the settlement , this time has been much needed by the consumer .           Plus the development of business - residential construction or real estate settlement which means activity is also increasing use of tile . Therefore CV. Sumber Rezeki always trying to improve its business in accordance with the pace and level of development today to meet market demand .           Based on the above , it can be a problem in this study is : " Is the aggregate planning strategies were applied to CV. Sumber Rezeki able to minimize the extra cost ? " .           The purpose of this study was to determine the aggregate planning and implementation to determine the application of the aggregate planning strategies on CV. Sumber Rezeki in Samarinda .           The analytical tool used in this research is a method of calculating the cost of a table is an additional source of sustenance CV and compare it with the basic concept of using the formula relevan.dan incremental cost ( Additional Cost ) = Cost + Labor Cost + Cost Lembuh Else.           Based on the research and analysis conducted turned out aggregate planning strategies were implemented, CV. Sumber Rezeki fortunes have not been able to minimize additional costs]]>
<![CDATA[PENGARUH MARKETING MIX TERHADAP KEPUTUSAN MEMBELI MOTOR HONDA SCOOPY DI SAMARINDA ]]>
<![CDATA[Pratama, Shendy]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
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<![CDATA[The purpose of marketing is to influence events for the buyer is willing to buy the product at the time the consumer requires. To be able to influence buyer behavior manufacturers need to know how that would be targeted sales . By knowing the buyer behavior manufacturer can decide how the product will be sold .To analyze the effect of independent variables ( the marketing mix ) to the buying decision, then used multiple linear regression models .Four independent variables of the Marketing Mix a positive influence on Buying Decisions ( Y ) of Honda Scoopy , which produces regression equation is Y = 0.039 + 0.775 X1 - 0.005 X2 - 0.276 X3 + 0.429 X4.Coefficient of determination or R2 of 0.856 or 85.6 % which shows the ability of the independent variables explain the dependent variable was 85.6 % , while the remaining 14.4 % is explained by other variables in addition to the variables in the model . R value of 0.925 Model Summary table , or by 92.5 % . It is clear that the models used are very decent . ]]>
<![CDATA[ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT.TAHTA AULIA PERKASA DI SAMARINDA ]]>
<![CDATA[Putriana, Wida Harry]]>
<![CDATA[ EKONOMIA Vol 3, No 1 (2014) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
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<![CDATA[Widya harry putriani university economic faculities agustus 17 1945 samarinda.Analisis sources and sources and uses of working capital on PT.Tahta aulia perkasa on samarinda. Under the guidance of the mother and father Elfreda A.Lau and Adi SurosoProblem in this study wether PT.Tahta aulia perkasa mighty throne in samarinda not use the resources effectively according,purpose of this study was to determaine wheter the sources and uses of working capital both short-term and long-term use approiate of time.discuss the source and uses of working capital is a sorce of working capitalof the company is drived datiboperasi depreciation profit fan modal bank loan of Rp.640.612.800,50While is use is to purchase penambahan investemen firm,long-term debt amounted to Rp.350.747.456,50 so that the increase in working capital of the company amonted to Rp.289.856.334,00 in other words,short-term funds have not ben used for short-term as well as long-term funds have not been used for long-term]]>
