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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 23 Documents
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Search results for , issue "Vol 3, No 2 (2014)" : 23 Documents clear
PENETAPAN HARGA POKOK PRODUKSI PAKAIAN SERAGAM AKADEMI KEBIDANAN PERMATA HUSADA SAMARINDA PADA PENJAHIT SARTIKA EXPRESS SAMARINDA Supriyatno, Andik
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

ABSTRACTAndik Supriyatno. The pricing of goods manufactured uniforms Midwifery Academy Husada Samarinda Jewel Express Tailors Sartika Samarinda (under the guidance of the mother and father of titin Ruliana and Imam Nazaruddin Latif). The purpose and this paper is to calculate the cost of goods manufactured uniforms Midwifery Academy Samarinda Jewel Husada full costing method in Tailor Sartika Express Samarinda. In accordance with the purpose of writing this, the principal issues raised: Is the determination of cost of goods manufactured uniforms Midwifery Academy Husada Samarinda Jewel Express Tailors Sartika higher than the base price set by the author using the full costing method in July 2011''? Based on these fundamental issues, the proposed hypothesis as follows: "Suspected Determining the cost of production Midwifery Academy uniforms Husada Samarinda Jewel Express Tailors Sartika lower than the cost of production is determined by the authors using the full costing". The analytical tool used in this study is the determination of the cost of production using full costing method and compare the cost of production by Tailor Sartika Express Samarinda production costs according to the analysis.
ANALISIS KINERJA KEUANGAN PT. MAHAKA MEDIA Tbk -, Asnan Supian
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

PT. Mahaka Media Tbk established in Jakarta under the name PT. Abdi Bangsa Tbk. On November 28, 1992 with No Deed. 229, later amended by Deed. 157 dated December 17, 1992. PT. Mahaka Media with taqline “untimitedvcontent creation” , is a multiplatform media company that makes, sells, collect and distribute content – all community content through platforms that consumers need. The Company is located in the plaza ASIA (formerly plaza ABDA) 26th floor, Jalan Gen. Sudirman kav. 59, Jakarta 12190.The issues raised, is financial PT. Mahaka Media Tbk has increased in 2012 compared to 2011 and in 2010. In term of profitability ratio(profibility ratio) and growth ratio (growth ratio). The purpose and usefulness of this research is to investage the financial performance PT. Mahaka Media Tbk and provide a view of the theory to the leadership of the PT. Mahaka Media Tbk as suppoting the decision maker.Research data analysis is used as the income statement in 2010, in 2011 and 2012 and the balance of 2010, 2011 and 2012. Analytical method used is to use a profitability ratio that consists of gross profit margin increased in 2012 by 51.20% compared to the year 2011 was 46.49% and in 2010 amounted to 43.59%, return on assets (ROA) increased in 2012 by 1.31% compared to the year 2011 of 1.13% and 0.64 in 2010, return on equity (ROE) increased in 2012 by 1.07% compared to 0.78% in 2011 and 2010 amounted to 0.54%. The ratio of the growth which consists of the increase in sales (sales) decreased in 2012 by 6.60% compared to the year 2011 was 39.59% and the net profit (earning after tax0 in 2012 decreased by 42.99% compared to the year 2011 was 53.68%.Based on the analysis and discussion, it can be seen from the ratio of profitability which consists of Groos pofit margin, return on assets (ROA) and return on equity (ROE) visits from sales, gross profit, EBIT, EAT and total assets increased significantly. Consisting of growth ratio of the increase in sales (sales) and net profit (earning after tax) from the sale and EAT seen increased but not significantly.
ANALISIS PENJUALAN KREDIT PADA DEPARTEMENT SPARE PART PT. MAHAKAM BERLIAN SAMJAYA SAMARINDA sari, Ranti Ratna
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

Credit Sales Analysis By Parts Department PT.Mahakam Berlian Samjaya  are one Show Room / Dealer selling Mitsubishi units are managed well developed ranging from car sales, service Flashlight, and complete Spare Parts sales. The purpose of the study was to find out how much corporate profits at the expense incurred. In addition, as a company's information and material consideration in decision making.The issues raised in this paper is the one which is most benefit / profit of company policy with the payment terms 10/15 net 30 5/30 n/45 2/45 n/60. While the hypothesis is formulated that is anticipated credit sales with 10/15 net 30 ie credit sales with a 10% discount if paid within 15 days if the expiration of 15 days then do not get a discount.  Policy on condition 5/30 n/45 ie credit sales with a 5% discount if paid within 30 days if the passing of 30 30-day limit does not get a discount, 2/45 n/60 ie credit sales with a 2% discount if paid within 45 days and if the expiration of 45 days then it will not get a discount with the policy can provide benefits / profits in the company. Based on sales data in 2009, 2010 and 2011 profits derived from credit sales Parts Department PT. Mahakam Berlian Samarinda is: that credit sales without discounts more profitable than credit sales with discounts for Parts Department PT. Mahakam Berlian Samarinda.Terms of policy lending policy of the company is given with the payment terms of 30 days without discount (net 30) provide the most benefit / profit for the company can be seen from the increased sales pertahunya. Thus the more good a service company to the consumer it will affect the sales turnover of the company so that profits / income of the company is increasing.
ANALISIS KINERJA KEMAPULABAAN CV. SEMOGA JAYA DI SAMARINDA Ismail, Muhammad Faisal
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

Activities in a good company that produces goods or services, one of the targets to be achieved is to obtain the maximum profit in accordance with the size or scale capabilities that exist in the company. Thereby achieving the maximum profit be one measure of the success profitability of the company.Formulation of the problem: "What is the performance of profitability in terms of return on investment, net profit margin and total asset turnover CV. Semoga Jaya in 2011 increased compared to 2010, 2009 and 2008? ".The formula - a formula to support the research, namely:To find a way ROI multiplied by Total Assets Turnover Net Profit Margin. To search for Total Assets Turnover by way of sales divided by total assets multiplied by the time. And to look for Net Profit Margin by way of net income divided by sales and multiplied by one hundred percent.From the calculation and analysis, it is known that the return on investment (ROI) was rejected because it decreased by 2%. Net Profit Margin is accepted because of an increase of 2%. And the Total Asset Turnover declined due to decreased by 2.10 times.Judging from the analysis concluded that the company's ability to use the assets of the company overall has increased and decreased, or in other words the total assets of the company management is not efficient, it is this which resulted in a drop in performance return on investment (ROI), Net Profit Margin and Total Asset Turnover CV. Semoga Jaya.
ANALISIS LIKUIDITAS PADA PT.PELAYARAN DUTA LINTAS SAMUDERA DI SAMARINDA Wijaya, Winda Dwiastuti
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

The purpose of this research is to determine the liquidity level of PT.Pelayaran Duta Lintas Samudera in 2011 and 2012. The Analysis tool being used is financial reports analysis with a liquidity ratio. Based on the liquidity study results of PT.Pelayaran Duta Lintas Samudera, it was founded that the liquidity ratio in 2011 to 2012 is decreased, as the current ratio decreased by 11% since 2011 from 22% to 11% in 2012 and the cash ratio increased by 2% since 2011 from 2% to 4% in 2012, then the quick ratio decreased by 1% since 2011 from 11% to 10% in 2012. The derivation of liquidity in PT.Pelayaran Duta Lintas Samudera is due to the increasing of cash and also accompanied by the increasing of current debt, because of that PT.Pelayaran Duta Lintas Samudera to pay or pay off short-term obligations is not quite good
ANALISIS PIUTANG DAGANG PADA UD. MITRA SARANA ABADI SAMARINDA -, Ragil Suparmadi
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

UD . Mitra Sarana Abadi is one equipment distributor - electronic equipment in East Kalimantan that was founded May 1st 1992 in Samarinda .Based on the overall results of the study can be addressed by looking at the results of analysis of the accounts receivable turnover rate in the first period as much as 21.65 and 16.30 in the second period , the collection of the receivable exceeds the company's policy for 14 days for 16 days and the subsequent period of 22 days , so also with the collection of accounts receivable for 19 days in the first period and 26 days in the second period, which means that the rate of turnover of accounts receivable, accounts receivable collection, and the collection of accounts receivable is not good.So based on the results of the analysis it can be concluded that the policy - a policy the company's trade receivables turnover is not optimal for uncollectible accounts receivable due . Then the hypothesis is accepted because of the level of accounts receivable turnover decreased in 2011 compared to 2010 .
PENGENDALIAN KAS PADA PT. KUKAR MANDIRI SHIPYARD -, Varianto -
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

In this reformation era, budgeting is essential for surveillance work (controlling). Budget has two important roles within the company. On the one hand, the budget serves as a tool for planning, budgets and on the other hand acts as a short-term controllers for an organization. This study was conducted at PT. Kukar Mandiri Shipyard which is a company engaged in the services of shipbuilding and ship repair. Cash on this company sometimes still exaggerated and sometimes shortcomings, this is because the predictions of payment from the owner of the vessel often miss the due and sometimes uncertain sales outlook so if it misses, the prediction of sales purchase will also slip and receipt of working capital, which has not made sure that the budget is not yet effective.The problem in this research is "Are Controlling cash at. PT. Kukar Mandiri Shipyard done effectively? ". The purpose of this reseach is to determine whether or not the effective controlling cash in PT. Kukar Mandiri Shipyard. The analysis tool used is the analysis of variance is comparing the budget with the realization and use the ratio to determine the effectiveness of irregularities.From the analysis and discussion, it can be concluded as follows: On the first to fourth quarter of 2012 revenue in cash from operations, experiencing irregularities between realization and budget by 88.37%, but still within the category are quite effective as it ranges between 80-90%. On the receipt of cash from working capital and investment activity on the first to fourth quarter of 2012 deviations between actual experience with a budget of 87.47% but still quite effective because the category is still around between 80 - 90%.Overall acceptance of the results is still around 80-90%, so it is still included on the quite effective category. Categories of operational definitions effective if > 80%. So in conclusion, the cash budget in PT. Kukar Mandiri Shipyard has been effective. According to the hypothesis that reads "Cash Control has not been effective in PT. Kukar Mandiri Shipyard " was rejected.
DAMPAK ADVERTISING DAN PEMBENTUKAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN PRODUK KECAP ABC PADA PT.HEINZ ABC INDONESIA DI SAMARINDA -, JURIYANTO -
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

ABC ketchup is ketchup first time in Indonesia produced by ABC PT.Heinz Indonesia.Destination this study to determine the effect of advertising and brand awareness on product purchasing decisions on PT.Heinz ABC  soy sauce in Samarinda Indonesia and to know between advertising and brand awareness, which is more variable influence on the purchasing decisions of soy sauce PT.Heinz ABC in Indonesia in Samarinda.A primary issue in the writing of this study is whether advertising and brand awareness significantly influence purchasing decisions on PT.Heinz ABC soy sauce in Indonesia samarinda.Basic theory used marketing management, advertising, brand awareness and decision purchase.Hypothesis: advertising and brand awareness significantly influence purchasing decisions on PT.Heinz ABC soy sauce in Indonesia and advertising samarinda dominant influence on purchasing decisions on PT.Heinz ABC soy sauce Indonesia in samarinda.The analytical tool used is multiple linear regression.These results gain coefficient of determination (R2) of the regression equation of 0.773 or 77.3% which shows that advertising and brand awareness simultaneously accounted for 77.3% of the purchase decision (Y) ABC soy sauce in the village river siring northern districts samarinda samarinda city.The simultaneous influence of proving that the influence of these two variables proved and of the two variables are the most influential advertising variable (X1). From the results of these studies should further improve Ketchup ABC advertising program with the program more attractive and more appropriate use of the media to increase brand awareness so that consumers' purchasing decisions Ketchup ABC increasing. In addition, Ketchup Company ABC should consider other means of promotion in addition to advertising in order of performance and corporate objectives can be achieved with more good. technique this study support the hypothesis.
PREDIKSI KEBANGKRUTAN CV. BATUBARA MAS ABADI DI SAMARINDA -, Lisa Cinthia
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

The company was founded with the hope of generating a profit to be able to survive in the long term infinite. The company uses profits generated to develop and maintain the continuity of the company. Often companies that have been operating for a certain period forced to disband because of a business failure. One way to do company for the company to survive, by interpreting or analyzing financial statements. The problem in this study is "Is the CV. Batubara Mas Abadi in Samarinda potentially bankrupt in 2010, 2011, 2012, and 2013? ". The purpose of this study to determine the potential bankruptcy using the Altman Z-Score in CV. Batubara Mas Abadi. By hypothesis "CV. Batubara Mas Abadi is not potentially bankrupt in 2010, 2011, 2012, and 2013. "Analytical tool used to determine the potential bankruptcy of this research is the Altman Z-Score models. From the analysis and discussion, it can be concluded seen from 2010 to 2013 CV. Batubara Mas Abadi in Samarinda in healthy financial condition and not potential to be bankrupt, It is evidenced from the results of the value of Zi in 2010 at 4,5090, in 2011 at 4,6484, in 2012 at 5,0892, in 2013 at 5,6963, which means that the value of Zi in the year 2010 to 2013 more than 2,90. Where if the value of Zi is more than 2,90 that enterprise companies are categorized as healthy financial condition and not potential to be bankrupt.
PERENCANAAN PAJAK UNTUK EFISIENSI PEMBAYARAN PAJAK PADA PT KALTIM LESTARI UNGGUL -, Andi Kantono
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

The purpose of this study was to determine the calculation of income tax PT. Kaltim Lestari Unggul before and after applicable tax planning to improve the efficiency of the payment of tax burden. The analysis tools being used was Number of tax laws. 36 of 2008, Fiscal correction of the costs included in Law No. taxation. 36 of 2008, Calculating and tax planning on taxpayer income tax in 2012, comparing taxable income before and after tax planning. Based on the results of a study of the income  statement of PT. Kaltim Lestari Unggul, it had been found that payment of income tax expense using the right tax planning in accordance with the provisions of the tax laws No.. 36 of 2008 in PT Kaltim Lestari Unggul in 2012 to minimize the burden of the tax to be paid.

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