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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
ANALISIS RASIO PROFITABILITAS PADA PT. PETRONA MINING CONTRACTORS DI SAMARINDA -, Denny Saputra
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

Profitabilty is the ratio which aims to determine the company’s ability to generate profits for a certain period and also given an idea of the effectiviness of management in their operation. The problem of this papare is fomulated : Profitabilty is at. Petrona mining contractors has increased from year 2011-2012 ? By hypothesis Profitability at. Petrona mining contractors from 2011 to 2012 has increased. The purpose of this study was determine the level of profitability at. Petrona mining contractors in samarinda from 2011-2012.            Basic theory used is financial management by using tools of analysis and hypthesis testing are : Net Profit Margin, Retrun On Assets.Based on these discussion, it is generally known that the ratio of profitability at PT. Petrona Mining Contractors tend to fluctuate from year 2011-2012, so in this case the authors hypothesis is rejected, given the propsed hypothesis is the author of “ Profitability in PT. Petrona Mining Contractors from 2011 to 2012 has increased”.
ANALISIS PROFITABILITAS PADA PT. TIMAH (PERSERO) TBK TAHUN 2010-2012 -, Firmansyah -
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

In this research Issue is the declining level of sales and net profit at PT Timah (Persero) TBk so need to look for causes of the decrease in the level of profitability of the company.The basic theory is the theory of financial management supporting profitability. The hypothesis of this research is "what is the cause of the change of the level of profitability of PT Timah (Persero) TbkTahun 2010-2012".Analysis tool to find out the level of profitability of a company consists of three (3) ratio, i.e. ROE, ROI and NPM.Based on the results of the analysis, the results of calculations of ROE noted that the value of the ROE for the year 2010 amounted to 22,55%, then the value of the ROE in 2011 While 2012 19,51 value of 9,46% ROE. The calculation result based on the results of the analysis of ROI in 2010 known magnitudes of 16,12% ROI with a Net Profit Margin of 14.78%.The year 2011 is known to magnitudes of 13.65% ROI with a Net Profit Margin of 10.26%. The year 2012 is known magnitudes of 7.08% ROI with Net Profit Margin amounted to 5,517, so it can be said that a decline in ROI hypothesis in 2011 through 2012
PENGARUH FAKTOR – FAKTOR PROMOTIONAL MIX TERHADAP KEPUTUSAN PEMBELIAN KENDARAAN HONDA CBR 150 DI SAMARINDA -, Ari Wicaksono
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

Tujuan Penelitian ini adalah untuk menguji dan  menganalisis pengaruh faktor periklanan, personal selling, publisitas, promosi penjualan, potongan harga, saluran distribusi terhadap keputusan pembelian Honda CBR 150 di Samarinda.Pemasaran merupakan salah satu kegiatan  pokok yang dilakukan perusahaan dalam usahanya mempertahankan kelangsungan hidupnya, untuk berkembang dan mendapatkan laba.Dapat dirumuskan masalah yang menjadi arahan ini adalah apakah faktor periklanan, personal selling, publisitas, promosi penjualan, potongan harga, saluran distribusi berpengaruh signifikan terhadap keputusan pembelian kendaraan Honda CBR 150 di Samarinda.Diduga bahwa faktor periklanan, personal selling, promosi penjualan, publisitas, potongan harga, saluran distribusi berpengaruh signifikan terhadap keputusan pembelian kendaraan Honda CBR 150 di Samarinda.Diduga faktor potongan harga berpengaruh dominan terhadap keputusan pembelian kendaraan Honda CBR 150 di Samarinda.Berdasarkan analisis secara parsial sesuai dengan hasil perhitungan unstandardized coefficient diketahui bahwa  variabel periklanan sebesar 0.293, personal selling sebesar 0,608, promosi penjualan sebesar – 0,250, publisitas sebesar 0,547, potongan harga sebesar 0,100 dan saluran distribusi sebesar 0,567 sehingga variabel personal selling berpengaruh secara dominan terhadap variabel keputusan pembelian kendaraan Honda CBR 150R di Samarinda.Berdasarkan output diperoleh angka Adjuster R Square  adalah nila R Square sebesar 0.341 atau (34.1%). Hal ini menunjukkan bahwa porsentase sumbangan pengaruh variabel independen yaitu periklanan, personal selling, promosi penjualan, publisitas, potongan harga dan saluran distribusi terhadap keputusam pembelian kendaraan Honda CBR 150R sebesar 34.1%. Sedangkan sisanya dipengaruhi oleh variabel yang lain.Dari Uji F menunjukkan nilai Fhitung > Ftabel, hal ini menunjukkan bahwa variabel periklanan, personal selling, promosi penjualan, publisitas, potongan harga dan saluran diitribusi secara bersama-sama berpengaruh secara signifikan terhadap konsumen pembelian kendaraan Honda CBR 150R di Samarinda (Y) sehingga Ha diterima. Variabel independen yang terdiri dari periklanan, promosi penjualan, publisitas, dan potongan harga berpengaruh secara simultan terhadap variabel dependen keputusan pembelian.
PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM ANALISIS PENGENDALIAN PERSEDIAAN SEMEN PADA PT. PANORAMA READY MIX. -, Sri Wahyuni
EKONOMIA Vol 3, No 2 (2014)
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).
PENGENDALIAN KAS PADA PT. EXSOL INNOVINDO Safitri, Emi Suci
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

Based on research results of the internal control system of cash at PT. Exsol Innovindo adequate. this is supported by the elements; organization, authorization, healthy practices and placement of employees.so the authors put forward the hypothesis that the organization, authorization, healthy practices, and placement of employees in PT. Exsol Innovindo are in accordance with the standard operating procedures of internal control and cash are accepted
Evaluasi Kinerja Keuangan Perusahaan PT.Cahaya Energi Mandiri -, Muhammad Hariyanto
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

Lonjakan permintaan batu bara India menyebabkan pemulihan harga batu bara yang sempat anjlok pada pertengahan tahun 2012. Harga jual batu bara turun hingga 20-25 persen dalam tahun 2012. Salah satu penyebab penurunan harga batubara ini adalah kelebihan produksi batubara yang tidak iiringi dengan permintaan termasuk Indonesia. Sehingga banyak perusahaan mengalami kerugian dalam system financial. PT.Cahaya Energi Mandiri adalah salah satu perusahaan yang mengalami dampak dari permasalahan tersebut.Tujuan penelitian ini yaitu untuk mengetahui kinerja keuangan perusahaan PT.Cahaya Energi Mandiri di Samarinda, dengan cara menganalisis laporan keuangan PT.Cahaya Energi Mandiri pada tahun 2011 dan tahun 2012 yang diukur melalui tingkat likuiditas, solvabilitas dan profitabilitas.Hasil analisis menunjukan bahwa kinerja keuangan perusahaan PT.Cahaya Energi Mandiri menurun pada tahun 2012 jika dibandingkan dengan tahun 2011. Berdasarkan hasil analisis rasio diatas penurunan pada rasio likuiditas dan solvabilitas disebabkan oleh meningkatnya total utang lancar dan utang jangka panjang yang tidak diimbangi dengan perkembangan ekuitas, sementara pada rasio profitabilitas juga menurun, ini dikarenakan jumlah penjualan pada tahun 2012 menurun dari tahun 2011 dan meningkatnya harga pokok penjualan.Dalam hal ini dapat disimpulkan bahwa kinerja keuangan perusahaan PT.Cahaya Energi Mandiri pada tahun 2012 dinilai kurang baik atau menurun jika dibandingkan dengan tahun 2011. Berdasarkan analisis maka penulis memberikan saran yaitu perusahaan mungkin dapat mempertimbangkan untuk melakukan penambahan Aktiva Tetap agar dana likuid yang tersedia dapat dimanfaatkan lebih maksimal dalam memperoleh laba/keuntungan dimasa yang akan datang serta meningkatkan penjualan agar persediaan dan aktiva tetap lebih sering berputar atau meningkat.
PENENTUAN HARGA JUAL ATAS PESANAN KHUSUS PADA CV. CETAK JAYA MAKMUR (PENERAPAN VARIABEL COSTING) -, Devi Indriani
EKONOMIA Vol 3, No 2 (2014)
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.
KINERJA KEUANGAN PT. KERSA GUNUNG WASADA -, Beti Darnawati
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

The development of an enterprise can be seen from the financial statements, from year to year or from one period to the next period. Financial Budget and Cost Advantages reflected in the financial statements, financial statements in which it is a picture of a company's ability liabilities (long term and short term) to be met. But PT Kersa Gunung Wasada not know how much strength and weaknesses as well as the possibility of expanding its business when viewed in terms financialnya because the company has not been analyzed keuanganya reports using appropriate financial ratios. Based on this background, the problems in this thesis is "Is Profitability Ratio analysis at PT Kersa Gunung Wasada in 2012 increased compared to 2011            The purpose of this paper is to know To know and analyze the ratio set by the company in optimizing the acquisition keutungan.From the analysis and discussion, it can be concluded as follows: Judging from the ratio of profitability at the net profit margin ratio does not increase or decrease (stable) ie 2% this is due to sales and operational costs have increased. Payback ratio increased only 1%, this is due to an increase in total assets. Based on the conclusions that have been put forward the hypothesis which states that the ratio of stable profitability in 2012, an increase compared to 2011, accepted
PENERAPAN PENGENDALIAN INTERN KAS DALAM MENUNJANG EFEKTIFITAS PENGELUARAN KAS PADA PT TOTAL BANGUN PERSADA Tbk (PROYEK KCME HEAD OFFICE PALARAN) rina, Eny Yuliana
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

Internal control system includes organizational structure, menthod and measures are coordinated to maintain the wealth of the organization, check the accuracy and realibility of accounting, should encourage efficiency and promote adherence to management discretion.
ANALISIS LEASING PADA PERUSAHAAN PENYEDIA KAPAL PT. BAHANA UTAMA LINE DI SANGATTA A, Febriadi Fajri
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

The purpose of the study was to determine the calculation leasing by PT. Bahana Utama Line in Sangatta are in accordance with applicable accounting standards. The experiment was conducted for 3 months (April to June 2013) on PT. Bahana Utama Line, relating to Leasing your analysis on the provider Vessel Leasing. Activities undertaken research: The study of literature, field observations, interviews, documentation, data collection and analisis.Data that dikupulkan in the research include: a general overview of the company, organization structure and response data using analytical tools responden.Analisis calculations lease (leasing) by using the rate of interest the annuity formula. Based on the calculation of interest, principal payments and the calculation can be explained that the recording of the interest calculation performed by the accounting department leases 15% interest rate multiplied by the net lease debt principal payments are paid at the beginning of the year (Rp 780,000,000.00 – Rp 135,145,000.00 = Rp 644,855,000.00 x 15% = Rp 96,728,250.00) for the years 2011 and 2012 can be calculated (Rp 644,855,000.00 – Rp 38,416,750.00 x 15% = Rp 90,965,737.50 while the principal lease payments specified in the agreement which amounted to Rp 135,145,000.00 paid at the beginning of the year, and for the end of 2011 became principal payments of Rp 38,416,750.00 as principal payments each year reduced rate of Rp 96,728,250.00

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