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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 15 Documents
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Search results for , issue "Vol 3, No 1 (2014)" : 15 Documents clear
AKUNTANSI PENGEMBANG REAL ESTATE MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO 44 PADA PT HARVEST PROPERTI SAMARINDA -, Edi Suwikno
EKONOMIA Vol 3, No 1 (2014)
Publisher : EKONOMIA

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Abstract

Real estate development activities under SFAS 44 are land acquisition activities for then built residential or commercial buildings or industrial buildings. The buildings are intended to be sold or rented out, as a whole or in retail. Real estate development activities also include the acquisition of land plot, then sold the land without buildings. matters not provided for in this statement should be treated with reference to generally accepted accounting principles. The scope of this Statement shall be applied to the company's real estate development activity, although the activity of real estate development is not the primary activity of real estate.The problem posed in this study are Is the financial statements present management policies on PT Harvest Property has been in accordance with Statement of Financial Accounting Standards (SFAS) No. 44.The hypothesis of this study is the management policy of presenting the financial statements in PT Harvest Property has not been in accordance with Statement of Financial Accounting Standards (SFAS) No. 44Basic theory used is Pernytaan Theory of Accounting and Financial Accounting Standards (SFAS)This study uses a comparative analysis tool that compares the company's financial statements with the financial statements in accordance with Statement of Financial Accounting Standards (SFAS) No. 44 of the Real Estate Development Activities Based on the results of research and discussion, the conclusions of this study as follows :Financial Position are made by companies in the real estate inventory asset accounts are not separated, which should be separated between the supply of land ready for sale, undeveloped land and land under developmentReports Corporate Performance made by the company are also not separate the costs, the cost of land acquisition and pre- acquisition costs of land. On account of the cost of the project according to the company should be separated into costs that are directly related to the project and the costs attributable to the development of real estate.Based on the description above, the hypothesis in this study that the alleged financial statements present management policies on PT. Harvest Property has not been in accordance with Statement of Financial Accounting Standards (SFAS) No. 44 is received.
PENGARUH RANGSANGAN PEMASARAN TERHADAP KEPUTUSAN MEMBELI RUMAH DI PERUMAHAN VILLA TAMARA Hussein, Muhammad Shaddam
EKONOMIA Vol 3, No 1 (2014)
Publisher : EKONOMIA

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Abstract

Keputusan membeli rumah di Perumahan Villa Tamara dari konsumennya di kota Samaranida dipengaruhi oleh rangsangan pemasaran dari pihak pemasar dari PT. Diyatama Persada Raya, yang terdiri dari produk, harga, promosi dan distribusi.Alat analisis yang dipergunakan adalah regresi linier berganda yang datanya bersumber dari tanggapan responden dengan 5 skala ordinal.Dari Model Summary diatas, ditemukan koefisiensi determinasi atau R2 sebesar 0,662 atau 66,2%  yang menunjukkan kemampuan variabel independen menjelaskan variabel dependen sebesar 66,2%, sedangkan sisanya 33,8% dijelaskan oleh variabel lain selain variabel dalam model.Dapat dilihat nilai R dari tabel Model Summary  sebesar 0,813 atau sebesar 81,3%. Hal ini menjelaskan bahwa model yang digunakan sangat layak dan sampel dapat mewakili seluruh populasi.Dari tabel ANOVA, ditemukan nilai signifikan F-hitung sebesar 0,000. Sementara batas pengukuran dari nilai α yaitu tingkat kesalahan yang ditolerir sebesar 5% atau 0,05%. Jika nilai signifikan F-hitung sebesar 0,000, maka  lebih kecil dari nilai α dan ditemukan nilai F hitung sebesar 35,683 sedangkan F tabel sebesar 2,51 maka nilai F hitung jauh lebih besar dari F tabel yang menunjukkan bahwa model yang digunakan dapat memprediksi keberadaan variabel-variabel adapun besaran pengaruh marketing mix, product, price, place dan promotion terhadap keputusan konsumen membeli  adalah signifikan.Pengaruh tersebut telah menghasilkan koefisiensi determinasi R Square (R2)  sebesar 0,662 atau 66,2%. Angka sebesar 0,662 tersebut dapat diartikan bahwa keempat variabel bebas tersebut mempengaruhi keputusan membeli terjelaskan sebesar 66,2%.
PENGARUH MOTIVASI, KEMAMPUAN DAN DISIPLIN TERHADAP PRESTASI KERJA KARYAWAN KANTOR BAPPEDA KUTAI TIMUR SANGATTA Yuliani, Eka
EKONOMIA Vol 3, No 1 (2014)
Publisher : EKONOMIA

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Abstract

Tujuan penelitian untuk mengetahui pengaruh motivasi, kemampuan dan disiplin karyawan terhadap Prestasi kerja karyawan Bappeda Sangata.Penelitian dilaksanakan selama 3 Bulan ( bulan April sampai dengan juni 2013 ) pada Kantor Bappeda Kutai Timur di Sangatta, yang bekaitan dengan pengaruh motivasi, kemampuan, dan Disiplin terhadap Prestasi Kerja Karyawan pada Kantor Bappeda Kutai Timur di  Sangatta.Kegiatan penelitian yang dilakukan yaitu : Studi pustaka, observasi lapangan, wawancara,dokumentasi,pendataan dan analisis.Data yang dikupulkan dalam penelitian meliputi : gambaran umum koperasi, struktur organisasi dan jawaban responden.Analisis data menggunakan Analisis Regressi berganda dengan Formula Y = a +b1X1+b2X2 + b3X3 + eBerdasarkan  perhitungan SPSS  diperoleh hasil persamaan regresi berganda  Y = 17,225 + 0,948X1 + 0,608X2 + 0,598X3 Dari persamaan regresi ini dapat dijelaskan bahwa masing-masing koefisien b diperoleh nilai positif, hal ini mengandung arti apabila masing-masing variabel ditingkatkan, maka akan meningkatkan pengaruh terhadap prestasi kerja.Apabila variabel Motivasi (X1) ditingkatkan satu persen, maka prestasi kerja meningkat 0,948%. Jika variabel kemampuan (X2) ditingkatkan satu persen, maka prestasi kerja meningkat 0,608%. Jika variabel disiplin(X3) ditingkatkan satu persen, maka prestasi kerja meningkat 0,598%.Berdasarkan Fhitung = 13,316 > Ftabel = 2,816 menunjukkan bahwa  motivasi,kemampuan dan disiplin secara bersama-sama berpengaruh positif dan signifikan terhadap prestasi kerja. Dari 3 variabel bebas yang diteliti variabel disiplin mempunyai pengaruh yang lebih besar terhadap  variabel Y (prestasi kerja) pada Kantor Bappeda Kutai Timur.di Sangatta.
PERBANDINGAN KREDIT ANTARA BANK KONVENSIONAL DAN BANK SYARIAH PADA BANK MANDIRI DI SAMARINDA ., Joanna
EKONOMIA Vol 3, No 1 (2014)
Publisher : EKONOMIA

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Abstract

Formulation of the problem of this research is whether Islamic bank making loans on more favorable compared to conventional bank.Taking credit in Islamic bank more profitable than taking credit in conventional bank. This study uses analysis techniques such us Net Present Value ( NPV )Based on the analysis and discussion revealed that the number of Net Present Value (NPV) credit Mandiri Bank is Rp. 106.635.323,07 whereas the total value of Net Present Value (NPV) credit Islamic Mandiri Bank is Rp. 106.427.280,00-. Thus the hypothesis put forward earlier if taking Islamic bank credit is more advantageous than conventional bank lines of credit at acceptable.
ANGGARAN OPERASIONAL SEBAGAI ALAT PENGENDALIAN MANAJEMEN PADA PDAM TIRTA TUAH BENUA KUTAI TIMUR Sudriana, Meylinda
EKONOMIA Vol 3, No 1 (2014)
Publisher : EKONOMIA

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Abstract

MEYLINDA SUDRIANA , Faculty of Economics, University of Samarinda August 17, 1945 , Operating Budget as a Tool Management Control In PDAM Tirta Tuah Continent East Kutai . Under the guidance of Mrs. and Mrs. Ida Titin Ruliani Rahmawati.PDAM Tirta Tuah Continent East Kutai is a locally-owned company that works to meet the water needs in the region Sengatta , East Kutai . In carrying out its role as an organization , PDAM has financial planning for the future are summarized in a budget . The problem formulation which can be authors point of this study were ( 1 ) Was there a deviation between the operating budget and its realization on PDAM Tirta Tuah East Kutai Continents ( 2 ) What causes the operating budget deviations PDAM Tirta Tuah Continent East Kutai.Basic theory used in this study is that nsuatu budget plan systematically arranged in the form of figures and expressed in monetary units , including the company's activities for a certain period in the future . Hypotheses that could be addressed are ( 1 ) An operational deviations between budget and actual on the Continent taps Titra Tuah East Kutai ( 2 ) The cause of the deviation on the Continent PDAM Tirta Tuah East Kutai . Analysis tools used in hypothesis testing is the analysis of variance , comparison between the budget and the deviation formula and data processing tools Microsoft Excel 2007.

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